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 (Mudarabah) and sharing (Musharakah), etc; for its effective contribution to increasing the profits of Islamic banks, which is one of the main objectives behind the existence of banks, and is necessary for their survival and continuity in conducting their business. The research aims to clarify the role of the Central Bank of Iraq (CBI) in its endeavor to introduce a new investment mechanism and window (Islamic certificates of deposit (ICD)) for Islamic banks to invest their money without interest and its role in the profitability of Islamic banks. The research hypothesis is based on the existence of a positive and significant impact relationship between the investment of Islamic banks in (Islamic certificates of deposit (ICD)) and the profitability of Asia-Iraq Islamic Bank during the time period from the first half\ for the year 2018 to the first half year\ 2020. The research relied on financial analysis tools to analyze the growth rates of Murabaha returns achieved on the amounts invested in the two researchers used the financial ratios for profitability indicators (Return On Assets Ratio (ROA) (Y1), Return on Equity Ratio (ROE) (Y2)), depending on the financial Islamic certificates of deposit (ICD) (X) of the invested bank his money in it. In addition, statements, especially the balance sheets and income statements of the bank. The two researchers concluded that the return on Murabaha Islamic certificates of deposit (ICD) contributed to the increase in the bank's profit through the opportunities provided by these certificates for Islamic banks to invest their surplus liquidity despite their issuance in the form of Murabaha only. And these certificates increase the return on Murabaha with the increase in the period of their investment. Also, the Islamic banks' role in Iraq was limited to buying (ICD) certificates from the central bank (CBI) without selling them to customers, and they also did not issue them for the purpose of financing economic projects. The two researchers recommended that it is possible to benefit from the experiences of the countries of the world in issuing Islamic deposit certificates in various financing formats such as speculation (Mudarabah) as in the State of Qatar and in the form of leasing (Ijara) as in Morocco and sharing (Musharakah) and others. As well as the emphasis on the Central Bank of Iraq (CBI) to issue instructions to develop the mechanism for Islamic certificates of deposit (ICD) in accordance with the followed global system, to help Islamic banks issue these certificates to finance economic projects in order to contribute to achieving economic development. And to emphasize on Islamic banks in diversifying their investment portfolios and participate in all terms of certificates, especially long term as they yield more return.
عرف الإنسان اللؤلؤ منذ عصورما قبل التاريخ ، حيث كان يجمعه من الأصداف التي كانت تلقي بها الأمواج على الساحل . و لم تُمارس مهنة الغوص إلا في مرحلة لاحقة لم يحدد تاريخها .
The research aims to explain the stage of recording Qur’anic readings in the blogs and writings of other sciences until it reached an independent, integrated science based on its principles, for which separate books were devoted to it, because of the necessity of highlighting that stage in which the science of Qur’anic readings overlapped with the blogs of other sciences. Because it relates to the gradual maturity of this science and its historical paths, the goal of the research is achieved by answering questions, the most important of which are: What are the science records in which Quranic readings were found, and what are the books that were unique to writing about this science. The researcher followed the inductive and desc
... Show Moreجاءت لفظة شيطان في اللغة العربية من الفعل شطن: ويعني الحبل، وقيل الحبل الطويل الشديد الفتل يُستقى به وتُشد به الخيل، والجمع أشطان، وقيل الشيطان فعلان من شاطَ يَشيط إذا هلك وإحترق، قال: الازهري الاول اكثر، قال: والدليل على انه من شَطَنَ قول امية بن ابي الصلت يذكر سليمان النبي (عليه السلام): ايما شاطِنٍ عصاه عَكاه(1)، في حين تطلق لفظة شيطان على الكائن الخارق للطبيعة او الروح، واصلها الاغر
... Show MoreBlack slaves formed a section of the Murabit community, and they had an important role in wars and in settling battles to the Murabit state. Murabit state lords have depended on them in many scales such as, wars or within the community boarders
The aim of this research is to find out about the methods used by the teachers of the subjects (choir, voice training, singing groups) used to warm up in voice training. In the Department of Music of the Faculty of Fine Arts University of Baghdad. The limits of this research were for the academic year (2017-2018). Explanation in the theoretical framework of warm-up types The first part of the body warms the body in terms of relaxation, body moderation, head rotation, tongue exercises, mouth opening, facial mask movements, yawning.The second course will warm up the sound exercises warm up the sound through different ladders (diatonic and chromate), and ladder accordions.And the third topic warm up the impris
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dictates the need to study the cultural aspects of the context and the consequent relations between the person and the objective environment surrounding him, as the philosophical understanding of the role of culture has led to the emergence of new theoretical interpretations of design that are organically linked with the development of society, especially that the development of the human environment philosophically and culturally is linked to the philosophical perception of its role in Culture as a precondition for new theoretical interpretations of design.
From the above, this problem can be studied by defining the following question (What are the implications of the cultural context in graphic design)?
The research included
הקדמה
עיון זה מטפל ביסוד עיקרי במבנה השירי, כלומר הצורה השירית, המהווה את היסוד הבולט והחשוב ביותר
בשירה, אין שיר בעל ערך אמנותי שלא מכיל צורה שירית יפה.
העיון הזה כולל מבוא על הצורה השירית , בו הצגנו דעות של מבקרים ערביים ומערביים בולטים ביחס הנושא ,
למען הגשת צורה מפורשת להבנת מבנה הצורה השירית . סקרנו את היסודות העיקריים שנשענה עליהם
הצורה השירית ומהן: הדמיון, הדמוי, מטאפורה, סמל, סיפקנו הסבר מפורט על
The aim of the research is to estimate the hidden population. Here، the number of drug users in Baghdad was calculated for the male age group (15-60) years old ، based on the Bayesian models. These models are used to treat some of the bias in the Killworth method Accredited in many countries of the world.
Four models were used: random degree، Barrier effects، Transmission bias، the first model being random، an extension of the Killworth model، adding random effects such as variance and uncertainty Through the size of the personal network، and when expanded by adding the fact that the respondents have different tendencies، the mixture of non-random variables with random to produce
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مما لاشك فيه أنّ اندفاعنا للقيام بهذه الدراسة المتواضعة له أسبابه ، أهمها إن بعض الأبنية الصرفية مازالت مغمورة في ركام الدراسة قابعة تحت غبار الزمن على أساس أنها خارجة عن القواعد الصرفية الأساسية من غير مسوغ لهذا الخروج ، وهذه محاولة جادة للوقوف على بعضها ، لكي ننفض عنها الغبار لتخرج إلى النور ،
يُعدّ التناص أحد تقانات البلاغة الحديثة – الأسلوبية- التي تنهض برقي النص ، بوصفه عنصراً فاعلاً في بلورة المعنى وتناغمه مع قصدية المتكلّم ؛ ممّا يسهم في تواشج علائقية البنية الدلالية للنص وتعاضدها النسقي في تكوينه ؛ لفتح نافذة التأويل عند المتلقي بحثاً عن الدلالات المتغلغلة في البنية العميقة ، وهذا ما بدا واضحاً في متن كتاب (غرر البلاغة) للصابي ، فهو يزخر بنصوص تناصية دينية وأدبية ، تمدّ المعنى بطاقات جمالية م
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