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تكييف البيئة المصرفية العراقية وآلية التحول نحو الصيرفة الالكترونية
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إن عملية التحول إلى استخدام نظم وتطبيقات الصيرفة الالكترونية هي احد التحديات الإدارية الكبيرة التي تواجهها المصارف العراقية حاليا ،  إلا انه لا يمكن تحقيق هذا التحول من دون وضع خطة مبنية على أسس صحيحة ومتطورة توائم بين البيئة التي تعمل داخلها المصارف العراقية (ثقافة المصرف وقدراته وإمكانياته والجهات الساندة) من جهة  ، وبين التحديات والمصاعب المرتبطة بالاستخدام المكثف لتكنولوجيا المعلومات والاتصالات من جهة أخرى.

        وقبل الدخول في التفاصيل الخاصة بتكييف بيئة الصناعة المصرفية العراقية وتقديم منهج العمل الخاص بالتحول إلى الصيرفة الالكترونية ،  يمكن القول – ومن دون تقليل دور الجهات الأخرى في العملية الإجمالية -  بأن عملية الموائمة بين البيئة المصرفية وتحديات الصيرفة الالكترونية يمكن أن تتم على ثلاثة أصعدة أساسية وكما يأتي:-

الصعيد الأول:- الدولة: وضع خطة إستراتيجية واضحة لدعم الصيرفة الالكترونية وإزالة العوائق أمامها ولا يعني تدخل الدولة بالضرورة إبقاء سيطرتها المباشرة (تملكها) للقطاعات المختلفة ومنها الاتصالات ، إنما تتدخل لوضع الخطط المناسبة لتوفير ودعم البنى التحتية اللازمة للانترنيت والمساعدة على خلق الوعي العام لدى الجمهور ،  من خلال تعميم النفاذ إلى وسائل الاتصال بجميع إرجاء البلاد  ،  ونشر الثقافة الرقمية في مختلف الميادين.  كما إن الدولة تكون معنية أيضا بوضع الإطار القانوني اللازم الصيرفة الالكترونية الذي يضمن حماية جميع الأطراف المشتركة في العمليات المصرفية وكذلك تأهيل الملاكات البشرية لتكون قادرة على التعامل بكفاءة مع التكنولوجيا الجديدة.

الصعيد الثاني:- المصرف:  وضع خطة إستراتيجية لتطوير التكنولوجيا المستخدمة داخل المصرف والاستفادة مما تقدمه عمليات ربط المصرف بشبكات الاتصالات الداخلية والدولية.  ووضع خطة مكثفة لتطوير أداء وكفاءة العاملين من خلال إشراكهم بدورات مكثفة (داخلية وخارجية)، وذلك بما بتناسب والمهارات التي تتطلبها التطبيقات المصرفية الالكترونية،  والمساهمة في تطوير الوعي المصرفي للجمهور من خلال القيام بحملة إعلامية واسعة للتعريف بالتطبيقات ،  والمهام والخدمات الجديدة التي تطرحها الصيرفة الالكترونية.

الصعيد الثالث:- الزبون:  إن نجاح التطبيقات الجديدة يعتمد بشكل كبير على مدى الاستجابة التي سوف يبديها الزبائن تجاه الخدمات الالكترونية الجديدة.  وكذلك مقدار الوعي الذي يمتلكه هؤلاء الزبائن والذي سينعكس بالتأكيد على سرعة انجاز عملية التكييف للبيئة المصرفية.

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم كفاءة أداء الاستثمارات بحث تطبيقي في شركتي التأمين الوطنية والتأمين العراقية
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This study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find  out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.

The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
التذكير التذكير و التأنيث في العامية العراقية وعلاقتها بالفصحى دراسة في الموروث
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The phenomenon of Masculine and feminine is one of the important grammatical studies because of their influence on the sentence structure, words come either masculine and feminine type when using one of them in place of the other , this displacement might cause distribution in the sentence itself because,

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Total Quality Management in Insurance: Companies Field Study in Iraqi Insurance Company
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Total quality management is considered a modern management concept that achieved success in all fields of various industrial and service sectors in advanced countries . One of these sectors is insurance. This concept aims at improving and developing the performance of insurance service continually . It is the gate that can enable radical change in the organization culture inside the company to transform it from using the traditional management style into using the modern style which achieves high quality standard of insurance service . As a result many insurance companies headed to applying the principles of total quality management in their companies . This study aims at raising the standard of the performance of the Iraqi Insurance Com

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Judicial Accounting and its impact on the outcome of the activity of the Iraqi General Insurance Company: applied research
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The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

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Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The expansion of granting bank credit and its impact on the financial position of some Iraqi banks
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Abstract

                   The study aimed to identify the expansion in granting credit to Iraqi banking institutions and its impact on the financial position of Iraqi banks in terms of revenues, profits, expenses and property rights in banks, as the expansion in granting bank credit will correspond to an increase or decrease in some items of the balance sheet and the financial position of banks, so the problem of the current study It will be determined through whether the expansion of granting bank credit will affect the financial position of Iraqi banks or not by studying the selected research community of the 10 Iraqi banks listed in the Iraq Stock Exchange, The research sample included the u

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of internal audit in promoting social performance reports
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The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as wel

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Crossref (2)
Crossref
Publication Date
Sun Jun 07 2020
Journal Name
مجلة دراسات دولية
دور السياسة الخارجية العراقية في تفعيل الاداء الدبلوماسي لمرحلة مابعد العام 2003
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ان مرتكزات السياسة الخارجية العراقية لمرحلة ما بعد العام 2003 قد عكست توجهات ايجابية قادت الى صياغة مجموعة من الرؤى والتصورات الاستراتيجية الجديدة التي افضت الى اعتماد وتوظيف الوسائل والقنوات الدبلوماسية بوصفها وسائل فعالة وبطريقة متكاملة ومتوازنة من اجل تعزيز مستويات الاداء الفعلي وتحقيق جميع الاهداف المستقبلية للسياسة الخارجية العراقية في ضوء صياغة معادلة مفادها: تدعيم وترصين اداء مؤسسات صنع السياسة ال

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk Analysis in Group Life Insurance: An Applied Research in the General Iraqi Insurance Company
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Insurance actions has become a task of the vital foundations on    which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.

                On this basis, th

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The economic feasibility of the accident insurance portfolio in the performance of insurance companies : an analytical study
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The research aims to use performance indicators and financial criteria in evaluating the economic feasibility of the company's insurance portfolios. In addition to identifying the strengths and weaknesses in portfolio's performance to enhance the strengths and address the weaknesses. This is consistent with research problem that dealt with the performance indicators, economic feasibility of company's portfolios and contributing to their improvement, reducing the financial and insurance risks associated with company's business. The research’ sample is represented by the Iraqi Insurance Company as it is one of the oldest financial institutions operating in the insurance sector. It has identified (5) insurance portfolios (marine, engineer

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