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.
في نقده للآراء التفسيرية في مجال علوم القرآن، ركز الطاهر بن عاشور، العالم التونسي المعروف، على تحليل وتقييم المناهج والمنهجيات المستخدمة في التفسير. استند بن عاشور في نقده إلى المنهج العلمي والمنطقي، مطالبًا بتطبيقه في فهم وتفسير القرآن الكريم. أبرز بن عاشور أهمية استخدام العلوم الإنسانية والاجتماعية في الفهم الصحيح للقرآن، مع التأكيد على الأسس اللغوية والتاريخية للتفسير. كما أكد على ضرورة اتباع منهج الاع
... Show MoreThe study aimed at detecting the extent of the practice of students Almtbakan skills crisis to teach in geographical sections of the Colleges of Education Baghdad University. The current research was limited to students in the fourth stage geographical divisions in the Faculties of Education for Girls and Ibn Rushd / Baghdad University for the academic year 2013-2014.
The View Finder methodology of the study and procedures, explaining the method used to obtain the data and information to achieve the goal of the search, and used the questionnaire and the way to achieve the goal of the research, as it was prepared based on the views of the exploratory and literature and previous studies and the experience o
... Show MoreAbstract traditional acculturation is one of the significant phenomena which is used in the old and modern arabic poetry. Poets have found in this tradition and flourishing arena for acculturation and interaction to Express their thoughts and inspection
جاء التقويم ليكون مكملا للعمليات التعليمية يساعد على الوقوف على نتائجها وسبل النهوض بها والوقوف على المعوقات التي تقف امام مسيرتها وقد عنيت عمليات التقويم باهتمام كبير من قبل القائمين على العمليات التعليمية اذ عقدت العديد من المؤتمرات والندوات واجريت العديد من الدراسات عالميا ومحليا من اجل الوقوف على هذه العملية المهمة الداعمة للتعليم والنهوض بمستويات المتعلمين ، ومن بي
... Show MoreThe wisdom of the Creator ensures the call of every prophet with a miracle that would be something beyond what is familiar from the customs
Computational linguistics is a modern branch of linguistics concerned with computer processing of natural languages. It makes computer as human brain simulate to human mind to understand language endoscopy and application. It stems from the use of computers to create programs and information systems that help the user to solve linguistic issues such as translation, analysis, parsing, and others This research seeks to show the employability of Arabic grammar, especially the past tense of it, in the light of this theory The study made use of the computer program (Madamera) to apply its samples of past phrasal verbs, In its methodology
Önsöz
Ali Şir Nevai’nin vücuda getirdiği edebi Çağatayca, edebi ve canlı bazı Türk şivelerinin işlenmesinden ve kaynaşmasından hasıl olmuştur. Bu gün bu dilin
fonetik bünyesi hakkında, en çok bilgi veren, yine Nevai’nin kendisidir. Onun―Muhakeemet-ül-luğateyn‖ adlı eseri, bu bakımından büyük bir değer taşımaktadır.Bu eserinde Nevai, bir taraftan Türk dilinin Farsçaya üstünlüğünü ispata kalkışken, bir taraftan da kendi Türkçesinin fonetik ve morfolojik özelliklerini belirtmiştir. O, Arab imlası kaidesi üzerine ayni şekilde yazılarak, semantik yönden başka başka manalarda kullanılan kelimeleri sıralarken, açık bir surette, edebi Çağataya şivesinin fonetik bünyesini d
(2)
Abstract: The M(II) complexes [M2(phen)2(L)(H2O)2Cl2] in (2:1:2 (M:L:phen) molar ratio, (where M(II) =Mn(II), Co(II), Cu(II), Ni(II) and Hg(II), phen = 1,10-phenanthroline; L = 2,2'-(1Z,1'Z)-(biphenyl-4,4'-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol] were synthesized. The mixed complexes have been prepared and characterized using 1H and13C NMR, UV/Visible, FTIR spectra methods and elemental microanalysis, as well as magnetic susceptibility and conductivity measurements. The metal complexes were tested in vitro against three types of pathogenic bacteria microorganisms: Staphylococcus aurous, Escherichia coli, Bacillussubtilis and Pseudomonasaeroginosa to assess their antimicrobial properties. From this study shows that a
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