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.
The global challenges of contemporary facing societies urge to seek and move to adopt the style conscious in the face of these challenges and work on the investment of human resources and energies humanitarian efficient and effective for the development of the institutional and Management and make it more efficient and effective and meets the requirements and keep pace with global developments , and more aspects of managerial aim is Total Quality Management , as it has become thanks to the sheer amount and large accelerated technical developments and information and communication technologies , which feature of this era , and in the field of education , the charge of it are seeking through the application of total quality management to b
... Show MoreThis Study is concerned with The Fast communications in the wars of arab moslims until the middle of fourth century . it pointed to many communications for that , Like using the fast horses , and carrier pigeon , Almanader (Almanawin) wich used to tell for long distances , and drums , trumpets…
لم يكن من السهولة على الباحث في مجال التربية والتعليم تحديد مراحل التعليم في العصر العباسي الأخير او وضع فواصل محددة بين تلك المراحل المختلفة من ذلك العصر، لان التعليم آنذاك كان يتميز بالمرونة التي تتيح للتعليم الحرية المطلقة في اختيار نوع الدراسة والمادة الدراسية التي يريد دراستها.
فكانت المساجد والكتاتيب والمجالس العامة والخاصة هي المؤسسات العلمية الاولى للتعليم عند المسلمين في عهد ال
... Show MoreThe Current research aims to identify ( The effects of 4EX2 Model in Misconception of Chemical concepts and Higher Order Thinking for the Students of the Third grade average ) , To verify the objective of this research , the researchers added nul hypothesis following : There is no difference is statistically significant at the level of ( 0.05 ) between the average scores of students who studied 4EX2 Model and the average students who studied by using the Misconception of Chemical concepts and Higher Order Thinking test. The research was conducted on a sample of the average Third grade students in a Baghdad secretary for boys affiliated to the General Directorate for Educational in Baghdad Al – karkh 3 and for academic year ( 2015 – 2
... Show Moreان هدف من هذا البحث هو تحليل محتوى كتاب الفيزياء للصف الرابع العلمي و المقرر تدريسه للعام الدراسي (2018-2017). ولتحقيق هذا الهدف، و بعد مراجعة الادب السابق في ضوء مفاهيم التنمية المستدامة، تم تطوير اداة تتضمن مفاهيم التنمية المستدامة وابعادها، حيث تكونت في صورتها النهائية من 51قضية فرعية موزعة بين المفاهيم الثلاثة الساسية: الاجتماعية، والاقتصادية، والبيئية .وبعد التأكد من صدق الاداة وثباتها، تم تحليل محتوى كتاب
... Show Moreواقع الدراسات الاورومتوستطية في الجامعات العراقية "دراسة حالة كلية العلوم السياسية - جامعة بغداد"
The effect of different antibiotics on growth pigment and plasmid curing of Serratia marcescens were studied, S. marcescens was cultured in media containing(16_500)µg/ml of antibiotics, curing mutants unable to produce prodigiosin and lost one plasmid band were obtained of of ampicillin, amoxillin, antibiotics concentrations (64 500) µg/ml metheprim, ultracloxam, azithromycin, cephalexin and erythromycin treated with (350 500) µg/ml of The mutant cells rose- light color and and refampicin revealed S.marcescens inhibited ciprodar and tetracyclin, lincomycin did not lost the plasmid band chlaforan
ريل لسادة الكيسياء َ جؼ البحث الى التعخؼ عمى أثخ استخاتيجية فجػة السعمػمات في التح َى جؼ البحث فقج صيغت الفخضية التي َ تػسط , والتحقق مغ ى ُ جى شلاب الرف الثاني الس َ ل جؼ البحث أعتسج الباحث َ تتعمق بالتحريل ولتحقيق ى ػعتيغ متداويتيغ ُ بي لسجس ِ ي السشيج التجخ ريل الجراسي , تكػنت عيشة البحث مغ َ ) شالب مغ شلاب ٗٛ( ذواتي اختبار بعجي لمتح -ٕٕٕٓالرف الثاني الستػسط في ( متػسصة الذييج خزيخ جاسع العارضي ) لمعاـ الجارسي (
... Show More