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jeasiq-1750
The redesign of the accounting system to banks in the local environment in accordance with international Islamic banking applications
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At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr. abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present ,  He confirmed Mr. Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years diverted more than nine companies transferring money to Islamic banks to support the Iraqi banking sector which in turn support sustainable development in the country .

 This is the search in an attempt to highlight the Iraqi Islamic banks and the study and analysis of the reality of the accounting system to local banks and the areas of Islamic Development suggested , And analysis of the activities of Islamic banks such as Murabaha  and speculation and an istisna. and the establishment of analytical overview of the reality of accounting applications in one of the International Islamic banks and the potential to benefit from an analytical researcher has reached the conclusions of the most important analytical review of the accounting system to banks and insurance companies shown us activity did not consider the privacy of Islamic banks in terms of the names of accounts and the classification  and accounting standards and goals ,  Islamic banking industry is the nature of the products as distinct as Murabaha and Murabaha by buying   , Mudaraba financing ,alsilm And  almawazi alsilm   ,alajart   and alajart almuntahiat bialtamlik , and an istisna and almawazi  istisna   and alqard alhasan ,  and require such products systematization specialist contracts are on the accounting procedures expressing them

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Publication Date
Wed May 24 2023
Journal Name
College Of Islamic Sciences
Analyzing the likeness of fundamentalists and examples of its jurisprudential applications
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The new events in every era are endless, and it is not required of the legal texts to pursue each event by itself and attach to it its ruling.
At the same time, every event or action must have a Shari’a ruling according to the wise Lawgiver, and our scholars have noted this in every event presented to them. ...etc.
It is well known that reaching the legal ruling on a matter, by examining the detailed evidence, is subject to following the path of the rules and regulations specific to the overall evidence, which we organize on the basis of the principles of jurisprudence.
Therefore, any disagreement about the manner or content of these rules will have an impact on the difference of jurists in partial issues, when examining the d

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Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
The provisions of voluntary charity and some of its contemporary applications
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Summary of the research in English:

the research seeks to define the provisions of voluntary charity and some of its contemporary applications, so the research is after the definition of charity and voluntary charity, define the provisions of the Most important thing charity, where the one who is given charity, in the introduction, he talked about the importance of charity in social solidarity,As for the first topic ,it deait with a statement and definition of charity in the Quran,sunnah and comparative juris prudence,whil the second topic was conducted with clarifying the provisions of the ratified, the ratified,while the third topic was concerned with clarifying the application of voluntary charity contemporary investing the Mo

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Prediction of the Scale Removal Rate in Heat Exchanger Piping System Using the Analogies between Mass and Momentum Transfer
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The possibility of predicting the mass transfer controlled CaCO3 scale removal   rate has been investigated.

Experiments were carried out using chelating agents as a cleaning solution at different time and Reynolds’s number. The results of CaCO3 scale removal or (mass transfer rate) (as it is the controlling process) are compared with proposed model of prandtl’s and Taylor particularly based on the concept of analogy among momentum and mass transfer.

Correlation for the variation of Sherwood number ( or mass transfer rate ) with Reynolds’s number have been obtained .

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
open-source enterprise resource planning system Odoo roll in rationalizing the costs of the Ishtar Sheraton Hotel/ applied research
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The Accommodation industry in Iraq suffers from many problems, especially after 2003, when the Accommodation industry was exposed to many crises due to the security and political situation in Iraq, which negatively affected the administrative operations inside the industry and created many problems, the most important of which are deterioration, high costs and poor performance, so some hotel administrations sought To find alternative solutions that help in the advancement of hotels, one of the proposals is to go to technology, as technology is currently one of the most important solutions to solve large complex problems, as the world has turned to automation to solve complex problems such as increasing production, reducing costs, and rai

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the Auditor in Confirming the Integrated Reports - An Exploratory Study on a Sample of External Auditors in Iraq-
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  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Male/Female Students’ Attitudes in the University College to Applied Sciences in Gaza Towards Learning Arabic Grammar Remotely in the Course of Arabic Language Requirement During Corona Pandemic
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This study deals with examining UCAS students’ attitudes in Gaza towards learning Arabic grammar online during the Corona pandemic. The researcher has adopted a descriptive approach and used a questionnaire as a tool for data collection. The results of the study have statistically shown significant differences at the level of "0.01" between the average scores of students in favor of the students of the humanities specializations. It has also been found that the students’ attitudes at the Department of Humanities and Media towards learning Arabic grammar online are positive. Additionally, the results revealed no statistical significant differences due to the variable of UCAS students’ scientific qualifications. The results stressed

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of performance of the inspection teams in the appraisal of health situation in Dhi-Qar case research in the Health Department of Dhi-Qar
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Abstract

Research aims : The aim of the research is to evaluate the reality of the inspection teams' work in the health institutions belonging to Dhi-Qar health office .

Purpose: This research seeks to present a point of view based on knowing the extent of health service quality in Dhi-Qar governorate and discover the role of the inspection teams in enhancing the health service.

Design / Methodology/ Approach: The experimental method has been used and the questionnaire has also been used to collect data in order to develop a reliable and correct measurement model for the research's variables . The research's hypotheses have been tested through using some statistical treat

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Publication Date
Tue Mar 19 2019
Journal Name
Political Sciences Journal
Rules and steps The design of university research projects
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Research is a study conducted by a researcher or a group of researchers to uncover ambiguity, complete a knowledge, or define a relationship, Solve a problem, or answer a question by carefully investigating the comprehensive and in-depth examination of the evidence and evidence related to this knowledge, revealing a relationship, or solving a problem, or answering a question, to be a systematic, In evidence and evidence that reveal facts and general rules, relationships or solutions, in addition to providing knowledge Human rights are verifiable, tested and confirmed. The university research (graduate research, master's thesis, doctoral dissertation) is the most important type of research, and it is supposed to be the best one, since it

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the technical reserves of the aircraft body insurance branch and its reflection on the fairness of the financial statements : applied research in the National Insurance Company
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The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Time Series Methods To Modify The Seasonal Variations in the Consumer Price Index
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     As is  known that the consumer price index (CPI) is one of the most important  price indices because of its direct effect on the welfare of the individual and his living.

       We have been address the problem of Strongly  seasonal  commodities in calculating  (CPI) and identifying some of the solution.

   We have  used an actual data  for a set of commodities (including strongly seasonal commodities) to calculate the index price by using (Annual Basket With Carry Forward Prices method) . Although this method can be successfully used in the context of seasonal&nbs

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