As long as Islamic banks cannot operate in an environment that deals with traditional banking instruments based on the interest rate (bank interest) that is prohibited by Article No. (6) of the Islamic Banking Law No. (43) of 2015 which stipulates that (do not deal in any activity that carries Interest (neither taking nor giving)). Therefore it seeks to provide an alternative strategic solution within the framework of the provisions and rules of Islamic Sharia, on the basis of participating in profit and loss to avoid the method of interest taking and giving, to find investment methods to provide new financial products, such as Islamic certificates of deposit and investment funds according to the method Murabaha, speculation (Mudar

To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more  imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the

This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

The results of previous scientific studies showed that knowledge is something and application is something else, that's why teachers' preparation programs focused, in the present time, on special standards for knowledge and performance, i.e., who has knowledge is not necessary able to apply it in his life or in his field of work, which led to the existence of a gap between knowledge and application. Based on that, those interested in (teachers' preparation) reconsidered their work evaluation, thus the concept of competency appeared at the end of the sixties of the past century to address the negative in teachers' preparation.
The following contains a number of competency features in teachers' preparation programs:
Teachers' effec

The aim of this research is to construct a cognitive behavior program based on the theory of Meichenbaum in reducing the emotional sensitivity among Intermediate school students. To achieve the aims of the research, two hypotheses were formulated and the experimental design with equal groups was chosen. The population of research and its sample are determined. The test of negative emotional sensitivity, which is constructed by the researcher, was adopted. The test contains (20) items proved validity and reliability as a reliable test by presenting it to a group of arbitrators and experts in education and psychology. An educational program is constructed based on the theory of Meichenbaum. The test was applied to a sample of (60) second i

الملخص : يعد السلوك التوكيدي من السلوكيات الضرورية للإنسان خصوصاً في مرحلة الطفولة لأنها هي مرحلة تكوين الشخصية وترسيخها لديهم ولأن الطفل الذي يفتقد السلوك التوكيدي، سوف يفشل في التعبير عن مشاعره وآراءه وهذه تشكل مشكلة خصوصاً في السنوات الأخيرة أذ قلت المبادئ والأخلاق الحميدة بسبب التغيرات التي طرأت على شعبنا التي لابد على الوالدين من تلافيها والسيطرة على التلميذ وتزويده بالحب والعاطفة وأشعاره بأنه محبوب

    تعاني الطفولة العراقية منذ عدة سنوات نزاعات وحروب جعلت حياتهم رهينة ظروف استثنائية بأستمرار نتيجة تعرضهم للضغوط الصدمية والتي تؤدي الى ارتفاع مستوى التوتر . ومن هنا تبلورت مشكلة البحث الحالي من خلال الاجابة عن الأسئلة التالية :-

1. ما هي الضغوط الصدمية التي واجهها تلامذة الصف الخامس الابتدائي .
2. ما هي علاقة الضغوط الصدمية بالتحصيل الدراسي لدى تلامذة الصف الخامس ال

This research aims at measuring the relationship between moral intelligence and academic adjustment for sixth year primary School Pupils.

The research is assigned to sixth year primary school pupils- Baghdad –the 2^nd   karkh of the both genders .The total sample includes (500) pupils .The researchers has built two scales one for Moral Intelligence and another for Academic Adjustment and applied them on the total sample of the research .The researchers treated data by appropriate statistical means .The research has reached the following results:

• The pupils of sixth year primary school characterized by Moral Intelligence.
• The

The purposes of study are to measure the perceived competence and the locus of control among sixth-grade students, to identify the statistical differences between the perceived competence and the locus of control among sixth-grade students regarding the variable of gender, achievement, and economical status, and lastly, explore the correlation relationship between perceived competence and locus of control among sixth-grade students, To do this, the researchers have constructed two scales: one to measure the perceived competence based on bandura's theory (social-cognitive theory) which consisted of (26) items and the other to measure the locus of control based on Rotter's theory (social-learning theory) which included (25) items. The samp