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jeasiq-296
Employing the references of Shariah Audit in supporting Governance of Iraqi Islamic Banks: An analytically study
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The Islamic Banks including the Iraqi ones are often resorted to support their governance frameworks in order to improve its competitiveness in their communities. Where, those banks are looking for activities that enhance their governance; one of these activities is Shariah Audit that provided the auditing capabilities to face of developmental challenges and increase competitiveness. Therefore, the content of this paper, discusses know-how to use the Shariah Audit and its references in support of the Shariah Governance in the Iraqi Islamic banks. The proposed hypothetical model was built to reflect this know-how through four hypotheses, which in turn were subject later to statistical analysis, such: Regression and Path Analyses using the (SPSS) software. In the concentration on eight Iraqi Islamic banks that described as a field laboratory for our paper, the data were collected using a questionnaire formed from (20) indicators in the context of five variables essential. Finally, the paper has reached several conclusions, the most important of which: the Iraqi Islamic banks believe that employing the Shariah Audit references in their work have a direct positive effect (focusing on the Shariah reference) and indirectly (with emphasis on synergy between the value reference and other references) to support their governance. In addition, the paper recommend the need to encourage academic institutions and professional organizations in order to pave the way for a rethinking of the drafting and construction of the Shariah Audit theories and concepts, which can describe as one of the developed areas of Audit and a cornerstone in the Islamic finance industry.

 

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Doctrinal monotheistic modeling of religion: the impact of the political aspect on Islamic sources and books
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         The political system in Indonesia, since gaining independence from the Dutch colonialism on the seventeenth of August 1945, has gone through long stages. The Indonesian constitution stipulated that the country is based on a democracy. In 1956 the first free elections were held in Indonesia, and President Sukarno announced the adoption of the directed democratic system Then, during the era of President Suharto, the state entered a phase called democracy based on the Five Pancasila principles, which is a false democracy because it served the interests of Suharto, who in his long reign had political and economic corruption leading up to 1998, when the Indonesian people revolted, and the government of Soeharto was overthrown

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Financial Depth Measurements / Analytical Study in Selected Countries for the Period 1980-2008
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This research deals with the most important indicators used to measure the phenomenon of financial depth, beyond the traditional indicators, which are called quantitative indicators, which is shown to be inadequate to show the facts accurately, but it may come in the results of a counterfactual, although reliable in econometric studies done in this regard.

Therefore, this research has sought to put forward alternative indicators, is the structural indicators, and financial prices, and availability of financial instruments, and cost of transactions concluded, in order to measure the phenomenon of financial depth.

After using and analyzing data collected from countries the research

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
A Study of Feminist Stylistic Analysis of Language Issues of Gender Representation in Selected Literary text
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Stylistics is the analysis of the language of literary texts integrated within  various approaches to create a framework of different devices that describe and distinct a particular work. Therefore, feminist stylistics relied on theories of feminist criticism tries to present a counter- image of a woman both in language use and society, to draw attention , raise awareness and change ways that gender represents. Feminist stylistic analysis is related not only to describe sexism in a text, but also to analyze the way that point of view, agency, metaphor, and transitivity choices are  unanticipatedly and carefully connected to issues of gender(Mills,1995:1)            &nb

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
The Ethics and Restrictions of the Islamic Economy in Ownership
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The search for wealth and money is a matter of ethics in the Islamic economy
God Almighty said: "We have honored the sons of Adam (and ridiculed the universe and what he said) mocked you
He said, "He who created you from the earth."
And he commanded you, and he said to him, "He who made you."
Land, and the amount of Rezko and
He said: "You love the money with great love."
And then guide him by exaggerating the ethics of Islam and its legislation in Tamkak and not exceeding it.
 In order to darken the doors of inflation with wealth Vakar
And the hereafter and achieve satisfaction and fairness in all actions
To ensure that society has a right not to harm others and to abuse the interests of the economy
Is

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Rules for dealing with the offender in Islamic thought
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Research summary

Today, the Islamic nation is going through a phase that is one of the most dangerous that it has never experienced before. This phase was characterized by the following:

The nation is divided into states and its weakness in most of its doctrinal, political, social, economic and moral aspects.
Enemies targeting the nation's faith and capabilities, and the emergence of loyalty to the enemies of the nation from some groups of society, spreading misconceptions in the Muslim community.
Spreading the spirit of rebellion in all segments of society and striving to stir up the people against the rulers and put pressure on the rulers.

All these manifestations and others require the nation's wise men

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Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
The Iraqi Journalistic Treatment of COVID-19 pandemic
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This research aims to investigate the approaches adopted by Iraqi newspapers in addressing the COVID-19 pandemic crisis. Employing a descriptive methodology and survey technique, the study conducts content analysis on articles published in three prominent newspapers: Al-Sabah, Al-Mada, and Tareeq Al-Shaab. A multi-stage sampling method was employed, encompassing 260 issues of the aforementioned newspapers. Data collection involved the use of a content analysis questionnaire, with the "How it was said?" method utilized to determine analysis categories.
The results showed that Al-Sabah newspaper adopted a positive approach in addressing COVID-19-related topics, while Al-Mada newspaper remained neutral, and Tare

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Publication Date
Sat Oct 04 2025
Journal Name
Journal Of Economics And Administrative Sciences
The effect of creating knowledge according to the model (Nonaka & Takeuchi, 1995) on organizational ambidexterity: A study on a sample of Iraqi private banks
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الغرض - تعتمد هذه الدراسة على المنهج الوصفي التحليلي من خلال جمع البيانات اللازمة وتحليلها، كون هذا المنهج يركز على استطلاع الآراء لعينة البحث وتوجهاتها ، وتهدف إلى تطوير نموذج يدرس العلاقة بين خلق المعرفة والبراعة التنظيمية في المصارف الخاصة العراقية والتحقق من صحته تجريبياً. التصميم / المنهجية / المدخل- تم إجراء مسح عبر استمارة استبيان لجمع البيانات من عينة من (113) مدير من مصارف تجارية خاصة بالإضافة إلى ذلك ا

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The reflection of strategic knowledge management on an improvement of excellent performance: A survey study at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII)
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The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Parity of Human Values in the Islamic Thought Research
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Human values are the most important concepts that the interest of society has to relay on these conceptual values. Any society will not be stabilized unless adheres to the right principles and values, all nations need such principles and values to stabilize. If any society doesn’t implement the human values that monotheistic religions urges equality between human, the far the society from the religious principles, the less there would be valence between human. The valence is urgent necessity in the current time. The far people get away from values and principles, the more they lose their freedom and dignity, therefore individual has to live with dignity and respect through the adherence to these values and principles. Apparently, equal

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
ITEMS OF ISLAMIC DECORATION IN DECORATIVE DESIGNING OF IRAQI ALKLABIAT (GOWN) CLOTHES: الهـــــام طــــاهـــــر حسيــــن
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Designing women clothes is one of the application arts has rules and fundamentals and also laws connected the individual , and it is the whole thought and the decorative element for the cloth, in this way it highlighted the aesthetic and functional aspects which achieving the basic objective of existing the design, and the design has motives of designer chisel of the ability to deduct and device new systems and relations of his self sense of the components from which one could sustain the designing thought.Besides, the cultural and philosophy level to him which considered elements and motives , the researcher depending on them in designing women clothes, and the research problem is limited on the imposing the following question: Could th

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