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A Vision to development the Islamic banks that operating under the financial system based on interest: (Iraq Case Study)
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This paper aims to build a modern vision for Islamic banks to ensure sustainability and growth, as well it aims to highlight the positive Iraqi steps in the Islamic banking sector. In order to build this vision, several scientific research approaches were adopted (quantitative, descriptive analytical, descriptive). As for the research community, it was for all the Iraqi private commercial banks, including Islamic banks. The research samples varied according to a diversity of the methods and the data availability. A questionnaire was constructed and conducted, measuring internal and external honesty. 50 questionnaires were distributed to Iraqi academic specialized in Islamic banking. All distributed forms were subject to a thorough analysis. The study achieved objectives as well as reaching a conclusion that the Iraqi Islamic Banks Law (No 43 of 2015) contributed to the increase in the number of Islamic banks in Iraq. The main reason of this increase is the existence of a low that organizes the Islamic banks functionality.

The conclusion of this paper emphasize on highlighting the Iraqi experience on the field of Islamic Banking Law and the positive effect on increasing the number of Islamic banks, as it will help other countries adopt it.

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Publication Date
Sat Dec 01 2018
Journal Name
Agricultural Engineering
Evaluation of Flat Fan Nozzles Operating Parameters Under Conditions of Accelerated Boundary and Destructive Wear
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Abstract<p>Two tests were carried out to measure the standard flat fan nozzles wear during a specific period of an accelerated wear procedure. The first test aimed at getting 10% increase in the flow rate compared to the nominal flow rate, which is the threshold to replace the nozzles according to the nozzles testing standards. The second test was to wear the nozzles intensively (100 hours of accelerated wear), which represents the use of nozzles beyond the allowed threshold. The results showed that the flow rate reached 1.31 l·min<sup>−1</sup> (equal to 10% increase) for the tested nozzles after 35 hours of the wear test. For the second test, the 10% increase of the flow rate was r</p> ... Show More
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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Political pluralism between rejection and acceptance Astrobiological study of the most prominent contemporary Islamic trends
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التعددية السياسية بين الرفلض والقبول دراسة نظرية لأبرز الاتجاهات الاسلامية المعاصرة

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model to Audit the Health Institutions to Achieve Sustainable Development: Suggested Model to Audit the Health Institutions to Achieve Sustainable Development
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Sustainable development is longer that meet the needs of the present generation without compromising the ability of future generations to meet their own needs as it seeks to harmonize economic, social, Why research aims to check the availability of a proposed program takes into account the evidence and scrutiny of financial commitment and performance audit in accordance with the dimensions of sustainable development (economic, environmental, social and institutional) to measure the extent of the province on the needs of current and future generations, The problem with research that there is no audit program ensures the audit of financial statements, commitment and performance of health services in order to achieve sustainable development

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Publication Date
Sat Jun 01 2024
Journal Name
Journal Of Engineering
Intelligent Dust Monitoring System Based on IoT
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Dust is a frequent contributor to health risks and changes in the climate, one of the most dangerous issues facing people today. Desertification, drought, agricultural practices, and sand and dust storms from neighboring regions bring on this issue. Deep learning (DL) long short-term memory (LSTM) based regression was a proposed solution to increase the forecasting accuracy of dust and monitoring. The proposed system has two parts to detect and monitor the dust; at the first step, the LSTM and dense layers are used to build a system using to detect the dust, while at the second step, the proposed Wireless Sensor Networks (WSN) and Internet of Things (IoT) model is used as a forecasting and monitoring model. The experiment DL system

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
A study to determine the most important factors affecting student performance In the secondary school in Diwaniya
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Student performance may influence by several factors in all his study levels such as primary school, intermediate school and even in his college; some of these factors are psychological factors, social factors, and the factors which correlate with student environment.

In this paper we study some of these factors to discover their influence by using canonical correlation analysis to analyze the data. Many conclusions are discovered to help who focuses student performance or to make it pest in future.

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Jurisprudential applications to restrict permissible in Islamic jurisprudence
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Research summary

 


Muslim scholars have established fundamental rules for deriving rulings to be a methodology for every mujtahid who wants to extract rulings from his reliable sources, and one of the most prominent fundamental rules on which many rulings are built is the permissible and the many rulings related to it.

Leaving what is permissible on its own terms sometimes causes embarrassment and distress in some cases, so we need something that restricts it. In our Islamic law, many legal rulings are embodied in which the restriction of what is permissible is in the public interest, or to relieve embarrassment in public.

Because of the importance of this fundamentalist rule, and the difference in some

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of financial investments using financial indicators Applied in the Middle East Bank of Iraq for investment For the fiscal period 2007-2009
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The research explain the analysis of finance investments through  analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of  diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through  commercial advantage o

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Performance evolution of a hybrid thermal solar air conditioning system and compare it with a traditional system according to Iraq weather
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In a hybrid cooling solar thermal systems , a solar collector is used to convert solar energy into heat energy in order to super heat the refrigerant leaving the compressor, and this process helps in the transformation of refrigerant state from gaseous state to the liquid state in upper two-thirds of the condenser instead of the lower two-thirds such as in the traditional air-conditioning systems and this will reduce the energy needed to run the process of cooling .In this research two systems with a capacity of 2 tons each were used, a hybrid air-conditioning system with an evacuated tubes solar collector and a traditional air-conditioning system . The refrigerant of each type was R22.The comparison was in the amou

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Entry cost based on activity-based cost specifications and comparative study
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Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

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Publication Date
Wed Jan 15 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The responsibility of the administration in compliance with the going concern assumption during the preparation for their financial statements: Research practically at muster of companies
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This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

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