The formula of Ijarah and Ijarah ending with ownership is one of the investment formulas in Islamic banks, so this research has shed light on it in order to benefit from the experiences of the research sample banks, This research aims to find a reliable way for Iraqi Islamic banks, namely (leasing and leasing ending with ownership) in order to invest their money without usurious interests, The problem of the research emerges through the lack of awareness of the Iraqi Islamic banks to work with different Islamic financing formulas and their inability to invest their money through the adoption of their administrations for different formulas, including the leasing, and this is reflected in the decrease and fluctuation of its profits, Theref

    Languages were not found in our life in a way utter coincidence , and it’s not flounce on people’s tongue randomly ‚ but laws are the controlling in languages‚ these laws could be lift to the same level of natural laws‚ phonetics form the main part in producing those languages‚ the Arabic language is one of those languages ‚ it’s largest dialects in Arabian Peninsula according to speakers number ‚ Arabic language link with these dialects through properties and phenomena sound and grammar‚ from this point my topic search is came Similar and different between Arabic and  Arabian peninsula Accents balance linguistic–study voice of the Seine typically ) . and  Similar and different of the ph

Abstract In light of the changing conditions that prevail in society, and the intense competition that institutions and countries are forced to face, especially after the opening of markets, and the transformation of the world into what is called a small village, entrepreneurship has emerged as an important tool for dealing with the developments of societies, whether it is related to individual business projects or Economics for national business, leadership was the key to any driving force towards achieving growth. Today, women are no longer captive to a specific orientation, but rather all horizons and fields of work have been opened to them, and they have been able to occupy the most important economic, voluntary, service, and

This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra

المستخلص

يهدف هذا البحث إلى تصميم ومكننة نظام متطور لتقويم جودة العملية التعليمية للجامعات العراقية، باعتماد مدخل الجودة، ومكننة نظام معلومات قادر على توفير البيانات بالخصائص المطلوبة التي يمكن الاستناد إليه في اجراء عملية التقويم على وفق النظام المقترح.

اعتمد البحث على أسلوبيّ دراسة الحالة والدراسة التطبيقية، للوصول إلى النتائج ا

This study included the isolation and identification of Aspergillus flavus isolates associated with imported American rice grains and local corn grains which collected from local markets, using UV light with 365 nm wave length and different media (PDA, YEA, COA, and CDA ). One hundred and seven fungal isolates were identified in rice and 147 isolates in corn.4 genera and 7 species were associated with grains, the genera were Aspergillus ,Fusarium ,Neurospora ,Penicillium . Aspergillus was dominant with occurrence of 0.47% and frequency of 11.75% in rice grains whereas in corn grains the genus Neurospora was dominant with occurrence of 1.09% and frequency 27.25% ,results revealed that 20 isolates out of 50 A. flavus isolates were able

The reciprocal relationship between the text and the mask in the printed product is one of the most important relationships that frame the level of communication between the appearance and the interior, although it is not cared for by some designers and publishing institutions. Therefore, the problem of research is determined by the following question (What is the dialectical relationship between the text and the mask in the literary books covers design?). The research aims to shed light on this problematic relationship at the level of reception and aesthetics at the same moment. The theoretical framework included two sections: the first (mask and text ... the concept and the mutual relationship), while the second section (trends in the

A study of interactivity in the Iraqi newspaper sites_ An analytical study of the website of Al-Mada, Al-Zaman, Al-Sabah and Tariq Al-Shaab newspaper sought to determine the amount of interactivity in the sites of Iraqi newspapers that have been published since 2003, which consists of (15) newspapers according to the statistics of the Iraqi Books and Documents House.

and the researcher conducted an analytical survey on these sites, and the percentage of interactivity in general was weak, not more than (47.1%), and this weakness in interactivity contributed greatly to the decline in surfers of the websites of those electronic newspapers.

The highest aggregate rate of the research sample was in the simple interactive tools

An experimental study is carried out on the effect of vortex generators (Circular and square) on the flow and heat transfer at variable locations at (X = 0.5, 1.5, 2.5 cm) ahead of a heat exchanger with Reynolds number ranging from 62000< Re < 125000 and heat flux from 3000 ≤ q ≤ 8000 W/m² .

In the experimental investigation, an apparatus is set up to measure the velocity and temperatures around the heat exchanger.                     

The results show that there is an effect for using vortex generators on heat transfer. Also, heat transfer depends on the shape and location. The circular is found t

Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the