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, Therefore, the growth and importance of rental returns and rent-to-own ownership were measured and analyzed, as well as a study of the role and reflection of these returns on the profits of those Islamic banks for the period from (2012-2021) in addition to financial analysis through the use of profitability indicators, in addition to the comparison between Emirates Islamic Bank And Emirates NBD Bank, and the hypothesis that the research came up with is that Islamic banks achieve high returns through the use of the lease and lease-to-own-ownership formula, which are positively reflected on the profits of a bank.
ه رثا قيقحتلو ،ةيبساحملا تامولعملا ةميق ةمئلام يف قيقدتلا ةنجلل ةيبساحملاو ةيلاملا ةربخلاو ةيللاقتسلاا ثحبلا تايضرف رابتخلا ةمزلالا تانايبلا عمجل ةنابتسا ةرامتسا مادختساب ةثحابلا تماق ةساردلا فده ةللاد وذ رثأ دجوي(يهو ةيبساحملاو ةيلاملا ةربخلل ةيئاصحإ ةللاد وذ رثا دجوي( ، )ةيبساحملا تامولعملا ةميق ةمئلام ىلع قيقدتلا ةنجل ةيللاقتسلا ةيئاصحا )ةيبساحملا تامولعملا ةميق ةمئلام ىلع ( نم تنوكت ةنيع ىلع تعزو ث
... Show Moreيمر عالمنا المعاصر اليوم بمرحلة من التطور والتغيير السريعين لم يسبق له أن مر بهما فـي تاريخ البشرية ، ويشمل مظاهر الحياة الأنسانية والأقتصادية والعلمية والتربويـة والنفسية وغير ذلك . وتختلف سرعة هذا التغيير من مجتمع الـى مجتمع آخر , وأدى هذا الى تراكم كميات كبيرة من المعلومات .
لقد أكد الكثير مـن التربويين أن التطور التكنولوجي فـي ال
... Show Moreتقييم قابلية اداء متطلبات العمل للعاملين في الصناعة باستخدام طريقة القصور الذاتي
Contemporary art has been widely affected by technology, and ceramics production is no exception. As an ancient art that originates from clay and other humble materials found in the ground, ceramics is considered one of the most adaptable art forms. Once it is realised how flexible ceramics as a material is, it can be easily altered into endless forms and shapes. Therefore, it is vital for ceramics practitioners to find a relationship between this wonderful material and the media of contemporary art, culture and modelling software or technology in general so that they can take their deformable art pieces to a whole new level. Such a relationship is worth investigating. Thus, for the purposes of this research, several ceramic pieces were
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ولد ابو بكر محمد بن زكريا الرازي في الري سنة 250هـ (864م) وتعمق في الطب والكيمياء والفلك والأدب والفلسفة وهو أحد مشاهير الاطباء في زمانه وهذا هو السبب الذي دعاه لأن يتنقل من بلاط الى اَخر , ولم ينعم بالأستقرار في حياته بالنظر الى تقلب الأهواء والاُمراء وأضطراب الأحوال السياسية . قام برحلات كثيرة , وعهدت اليه ادارة بيمارستان ( مصح ومشفى ) الري ثم قام بهذه المهمة نفسها في بغداد.
لقب بـ( طبي
... Show Moreتزايد اهتمام الحكومات باختلاف أنظمة الحكم فيها والأفكار السياسية التي تؤمن بها، بالضرائب كأحد أدوات السياسة المالية، تسعى إلى أن تحقق من خلالها أهداف اقتصادية واجتماعية وسياسية فضلا" عن الأهداف المالية، إذ إن السياسة الضريبية تصاغ أهدافها باتساق وانسجام مع أهداف السياسة الاقتصادية بشكل عام، و إنما كانت الضريبة عام، ولما كانت الضريبة على هذا القدر من الأهمية فانه لم يكن مستبعدا" أن تحظى بعناية مشرعي ا
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The problem of the present study lies in the challenges that college education especially that concerns the quality of college teachers performance and developing the level of educational process quality.
This study aimed at constructing a vision the researchers have constructed depending on the standards of performance quality represented by Deming's quality course. The researchers presented a number of skills that should be existed in the performance of college teacher through using the analytic and constructing approach in imagining this drawing to develop performance.
The study results represented by a number of efficiencies that college teachers shoul
... Show MoreThe Abbasid state inherited many enemies because of the Islamic conquests in the Umayyad era and its geographical extension, which included a number of seas, so it had to direct its energy to preserve the achievements achieved by its predecessors from the Muslims. One of the sea princes who had a role in protecting the coasts of the Abbasid state, especially in the Levant and Egypt.
In this subject article analyzed features of a sports indifferent countries during , article analyzed features of a sports media in different countries between social change politcheskih , transformation thematic area dedicated sports periodicals and the influence of these media on the formation of national identity .
Subject of comparative analysis research are sports print media in Ukraine and Iraqi Kurdistan .And highlight the sports as one of modem Kurdish journalism in lraqi Kurdistan that emerged after the spring in 1991 which took her privacy in the field of journalism , and analysis with sports journalism in the era of the independent state of Ukнаraine in the early nineties of the past century .
Background: preparation of root canals is an important step in root canal treatment. Mechanical instrumentation of root canals cause an irregular layer of debris, known as the smear layer. As a result, several studies reported that preferring the removal of the smear layer. Objective: To study the influence of the energy (100 mJ) of Erbium, Chromium: Yttrium Scandium Gallium Garnet (Er,Cr:YSGG) laser at short pulse duration (60 μs) on smear layer removal of apical third after using Photon induced photoacoustic streaming technique. Materials and methods: Eighteen straight single-rooted mandibular premolars were used. The roots length were uniform to 14mm from the anatomic apex and
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