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مدى التزام المصارف الخاصة باليات تشكيل لجان التدقيق على وفق قانون الشركات وميثاق البنك المركزي العراقي
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ى ىلإ يقيبطتلا وبناج يف ثحبلا ىعس دقو ،ةصاخلا ةيراجتلا ؼراصملا يف ؽيقدتلا فاجل ؿيكشت ( تمض ةنابتسا ةرامتسا ـيمصت متخم تاعاطق ىمع ؿماكلاب ايعاجرتسا ـتو فايبتسا ةرامتسا ) 36 ةف فم فإ :ايمىا فاك تاجاتنتسلاا فم ةعومجمل ثحبلا ؿصوت دقو ،ؽيقدتلا فاجل ؿمعب ةمص تاذو تامومعملاب ةقثلا زيزعتو ةيلاملا ريراقتلا ةدوج فامض يف اىرود وى ؽيقدتلا فاجمل ةميملا ـايملا ا يف يرادلإاو يلاملا ءادلأا طبض ةيممع ىمع سكعني هرودب يذلاو ،ةمدقملا ةيبساحملا دقو ،ؼراصمل هذى ؼصن فا ةصاخلا ةيراجتلا ؼراصملا يف ةيمخادلا ةباقرلاو ؽيقدتلا ـسقل جئاتنلا ؿيمحت حضوا ( فم ؿقا ةحجرملا تاطسوتملا تناك تاريغتملا 6 ريياعملا يف ء ىلإ ثحبلا ؿَّصوت دقو ،.ةيباجيا ريغ اينا يا ) اج ام ؽفو ىمع ؽيقدتلا ةنجل ؿيكشت ةرورض ، ايمىأ فاك تايصوتلا فم ةعومجم ؾنبلا تاميمعت فع ًلاضف ،ةيلودلا ةينيملا تامظنملاو )ؿاملا ؽاوسأ( تاصروبلاو ةقلاعلا تاذ ةيلودلا تارادإ ىدل يعولا ةيمنتل ةينعملا تايجلاو ةينيملا تامظنملا دويج رفاضت ةرورضو .يقارعلا يزكرملا .ؽيقدتلا فاجل رود رايظإب ةصاخلا ةيراجتلا ؼراصمل

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using Multivariate GARCH Models CCC (Constant Conditional Correlation) and DCC(Dynamic Conditional Correlation) To Forecast Iraqi Dinar Exchange Rate in Dollar
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Abstract

Multivariate GARCH Models take several forms , the most important DCC dynamic conditional correlation, and CCC constant conditional correlation , The Purpose of this research is the Comparison for both Models.Using three  financial time series which is a series of daily Iraqi dinar exchange rate indollar, Global daily Oil price in dollar and Global daily gold price in dollarfor the period from 01/01/2014 till 01/01/2016, Where it has been transferred to the three time series returns to get the Stationarity, some tests were conducted including Ljung-Box , JarqueBera  , Multivariate ARCH to Returns Series and Residuals Series for both models In Comparison

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Evaluation the fermentation capacity of commercial Baker′s yeast and effect of the salt concentration on breadLeavening.: Evaluation the fermentation capacity of commercial Baker′s yeast and effect of the salt concentration on breadLeavening.
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This qualitative study was conducted on eight types of commercial baking yeast which available in local markets to estimate their fermentation activity as affecting the Bread industry and the impact of the salt added to DoughLeavening, The results showed a great variation in the fermentation capacity of yeast samples (their role in swelling the dough), most notably the sample value Y3 and least sample Y7 and reached 80% and 20% respectively, and the value of Leavening by using the two types of yeast with addition of three levels of salt (0 , 1 and 2%) have 20.0 , 19.7 and 15.7 of the sample Y3, compared with 10.5 , 10.3 and 8.8 of the sample Y7 for each of the levels of salt respectively, reflect

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
أثر التوجيه بتأثيرأشعة الشمس على التطور العمراني للشوارع التجارية في مدينة بغداد
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Publication Date
Tue Jun 19 2018
Journal Name
Elmofaker Review
Secondary liability for electronic auctions arising from the contribution to trademark infringement
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Despite the global economic downturn, online e-commerce, especially the sale of counterfeit goods, continues to witness a rise in sales, and one of the important players in e-commerce is the owners of e-commerce auction sites. Although they do not have a direct role in trademark infringement, they still consider them indirectly responsible (secondary liability) for infringing on their trademarks. Thus, many cases have been filed by the owners of the original trademarks (which have been infringed by persons who have sold some of the goods and products that are imitating their marks through some electronic auctions) against the owners of those auctions. In view of the international character of the Internet, in different countries, and despit

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim
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From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Human Face Recognition Based on Local Ternary Pattern and Singular Value Decomposition
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There is various human biometrics used nowadays, one of the most important of these biometrics is the face. Many techniques have been suggested for face recognition, but they still face a variety of challenges for recognizing faces in images captured in the uncontrolled environment, and for real-life applications. Some of these challenges are pose variation, occlusion, facial expression, illumination, bad lighting, and image quality. New techniques are updating continuously. In this paper, the singular value decomposition is used to extract the features matrix for face recognition and classification. The input color image is converted into a grayscale image and then transformed into a local ternary pattern before splitting the image into

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Effect Ti/AlTiN Multilayer Coating on the Crater Wear Process of Cutting Tool and Tribological Properties
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Tool wear is a major problem in machining operations because the resulting material loss gradually changes of the machine tool. There many factors may leads to material loss like; friction, corrosion, and also it’s happened by rubbing during machining processes between the work piece and the tool. Dimensional accuracy of the work piece, and also the surface finish will be reducing by tool wear. It can also increase cutting force. In this study, we focused on the effect of the coating process on crater wear problems. Crater wear is caused by the flow between the chip and the rake face of the tool, whereas flank wear is caused by the contact between the tool and the work piece. In reducing crater wear, aluminum titanium nitride (AlTiN) u

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed audit program for a comprehensive electronic banking system based on business risks : applied research
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The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة حالة: Case Study
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The purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Commercial banks in Iraq had applied in practice different forms of its activities upon surplus funds that deposited from individual, firms and many governments units
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These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .

The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.           &nbs

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