This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance with international standards, including (the lack of a specialized electronic system, and the lack of Availability of a detailed database for each bank credit and recommendations, the most important of which is to work on applying international auditing standards in line with International Accounting Standard No. (9) For identifying and measuring the expected bank credit risks with a view to hedging them.
RÉSUMÉ
LeMauger Bleu est une méthode emblématique de l’enseignement traditionnel, qui présente une littérature française riche et patrimoniale, et dont l’objectif est de faciliter l’accès au texte par le vocabulaire et la grammaire et d’étendre la culture générale et littéraire de l’apprenant. La démarche (traditionnelle) est toujours la même : le texte, le vocabulaire et la grammaire, la traduct
... Show MoreThis research has been devoted to the study narratines of the metaphysical concepts in Egypt during the Mamluk era ( 648-923 AD/1250-1517 AH). The study consists of three sections and an introductionwhich highlights the study at that time for its great impaction public life in Egypt.
the boot of honesty in the dictionary the term linguistic and religious
heritage, literary and Islamic Sufi thought, and concept in the literature of Imam
Ali, peace is upon him. And studied the summary first concerns its presence in the
literature and implications and directions, either the second part, has cared for the
analytical study has found research that safe weight was the counterpart of the
personality of the Imam accompanied the character most prominent in his
character, namely, (courage), it has struggled to deliver a impact of humanity in his
time and after the word and deed, It was based on the imagination in the formation
of images sensual and intellectual, to his persuasion of the evidence and argu
Abook of alzmkchri (AL-Mefsal) considers one of the most book familiarities among grammarians whom begin to explain it importance kitab AL-Takhmair for Khwarizmi separated opinions in grammatical schools that dealt with.
In contemporary cities, the expansion of the use of vehicles has led to the deterioration of the urban environment. To counter this, many concepts and strategies emerged that attempted to regulate mobility in cities and limit its effects. The concept of a "complete street" is one of the modern trends concerned with diversifying means of transportation and reducing the disadvantages of mechanical transportation methods This paper discusses the role that complete streets can play in developing the urban environment in the Alyarmok District of Baghdad, which suffers from traffic congestion and its associated problems.In this study, 104 people were surveyed in the Alyarmok region, and the linear regression method was used to analyze their op
... Show MoreQuality control is an effective statistical tool in the field of controlling the productivity to monitor and confirm the manufactured products to the standard qualities and the certified criteria for some products and services and its main purpose is to cope with the production and industrial development in the business and competitive market. Quality control charts are used to monitor the qualitative properties of the production procedures in addition to detecting the abnormal deviations in the production procedure. The multivariate Kernel Density Estimator control charts method was used which is one of the nonparametric methods that doesn’t require any assumptions regarding the distribution o
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In this research, the focus was on estimating the parameters on (min- Gumbel distribution), using the maximum likelihood method and the Bayes method. The genetic algorithmmethod was employed in estimating the parameters of the maximum likelihood method as well as the Bayes method. The comparison was made using the mean error squares (MSE), where the best estimator is the one who has the least mean squared error. It was noted that the best estimator was (BLG_GE).
نهضة الامة العربية والاسلامية في فكر مالك بن نبي
Title: Arabic Manuscript, Concepts and Terms and Their Impact on Determining Its Historical beginnings and extension of its existence.
Researcher: Dr. Atallah Madb Hammadi Zubaie.
Bn the name of Allah Most Merciful
The interest in manuscripts and rules of their investigation and dissemination appeared soon, and the speech in editing terms and concepts appeared in sooner time. When looking at the classified books in the Arab manuscripts , we find the books of the first generation did not allude definition for this term , but rather focused on the importance of manuscripts and their existence locations, indexing, care, and verification rules. The reason for this is that the science of Arabic manuscrip
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