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.
التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة
تتزايد الصعوبات التي يعاني منها الطالب بشكل خاص والتدريسي بشكل عام في المرحلة الراهنة وذلك لنقص المصادر والكوادر العلمية الرصينة التي كانت تفخر بها جامعات العراق ولا سيما جامعة بغداد اذ أن الجامعات هي اعلى قيمة في السلم التعليمي وتعد بيئة نقية أوجدها المجتمع للتربية من خلال المناهج الدراسية التي تؤدي بشكل سليم وان الجامعة بوصفها سياقاً اجتماعياً لها أهمية في التشجيع على الإبداع وتعد جيلاً من الشباب للعمل
... Show Moreإدارة المخاطر في الوحدات الإقتصادية الصناعية بإستعمال مخطط باريتو
تم ت داول مصطلح الأزمة ا دلولية في السياسية ا دلولية خال القرن التاسع عش ر لتحدي دا ملدة الانتقالية بين السلم والحرب سواء أ دت الأزمة إلى نشوب صراع مسلح أم مت ت ت سويتها بالطرق السلمية، وتع دالأزمة ا دلولية مرحلة مت هيدية ل لحرب وهي ا رملحلة التي يسعى فيها أ طرا فالأزمة إلى إبعاد احتمالية نشوء أ و اندلاع الحرب، فالأزمة ه ي مدة حرجة ومرحلة خطيرة بين وقتي السلم والحرب، إن العلاقات ا دلولية تكاد ت عيشأ زمات متلاحقة ع
... Show Moreبكل تواضع، نقدم لكم هذا الكتاب بعنوان "الصحة النفسية في عصر التكنولوجيا: تحليل للتحديات والفرص المتاحة". يسعى الكتاب إلى إلقاء الضوء على العلاقة المعقدة بين عالمنا الرقمي المتنامي وصحة عقولنا وقلوبنا. نعيش في زمن يشهد تغييرات كبيرة نتيجة التقدم التكنولوجي، حيث أصبحت الأدوات الرقمية جزءًا أساسيًا من حياتنا اليومية، تؤثر في أساليب تواصلنا، تعلمنا، وتفاعلنا مع محيطنا. لذا، يصبح من الضروري فهم تأثير هذه التقنيا
... Show MoreSince Internet Protocol version 6 is a new technology, insecure network configurations are inevitable. The researchers contributed a lot to spreading knowledge about IPv6 vulnerabilities and how to address them over the past two decades. In this study, a systematic literature review is conducted to analyze research progress in IPv6 security field following the Preferred Reporting Items for the Systematics Review and Meta-Analysis (PRISMA) method. A total of 427 studies have been reviewed from two databases, IEEE and Scopus. To fulfil the review goal, several key data elements were extracted from each study and two kinds of analysis were administered: descriptive analysis and literature classification. The results show positive signs of t
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This study deals with the region of the Babylon governorate in Iraq during the Proto-Literate and Early Dynastic periods. It is the region of the well- known ancient capital Babylon. The earlier period includes Late Uruk, Jamdat nasr, and the first epoch of the Early Dynastic period. The latter includes the second and third epochs of the Early Dynastic period. The both periods had lasted more than one thousand years (3500-2334 BC
الحركات الاسلامية في ظل الوضع الدولي الجديد
Chapter One
First, the importance of research and the need for him
Highlight the status of the nation and occupies a decent position among nations by what they offer for the good of humanity and tender, which is based mainly on the human and material wealth owned by the nation.
The investment of this wealth investment scientifically accurate based on the strong foundation that qualifies them to heights of glory, so stand out necessary development of all energies Alepeshriaaly the limit can not be considered as these energies fortune unless all elements of effective elements characterized by the positive interaction in various spheres of life and in the in
... Show MoreThe study of the Baghdad personalities is an important issue because the owners of these personalities usually belong to the elite, which play a distinct role in the development of any society in all political, economic, social and cultural fields. These include the study of the personal personality of Father Anastas Marie Carmeli to highlight many aspects of personality And his clear fingerprints on the movement of society in the field of culture and thought
That Karamli's efforts in the field of language, literature and history made him one of the most prominent pioneers of Renaissance late in the history of modern Iraq