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The Impact of Internal Islamic Certificates of Deposit (ICD) on the Profitability of Islamic Banks: an Empirical Research in Asia-Iraq Islamic Bank
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 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.

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
منظومة القيم في الحوار مع المخالف عبر التاريخ: حوارات الصحابة ٪ مع الخوارج أنموذجاً
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The research goes to clarifying the system of values ​​in dialogue with the violator through an inspection of our cultural heritage, and our inherent religious values. Al-Rashidah, and this position is represented in their various and varied dialogues with the Kharijites, whether that was at the beginning of their appearance - as is the case in the dialogue of Ali and Ibn Abbas, may God be pleased with them - or after the formation of their teams and the strength of their thorns, as in the dialogue of Ibn al-Zubayr and Jabir bin Abdullah, may God be pleased with them.

In these dialogues, I found important values ​​in the dialogue, which it is good to draw upon and work on, especially with the extremist currents in our tim

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Publication Date
Thu Apr 04 2019
Journal Name
مجلة كلية التربية
جدلية الحركة والسكون والحرف والمقطع رصد وتأصيل لمفهوم المقطع في إيقاع الشعر العربي
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Publication Date
Mon Jun 01 2026
Journal Name
Lark Journal For Philosophy , Linguistics And Social Sciences
صورة المرأة العربية في المسرحية العبرية الحديثة – مسرحية " عبير " للكاتبة حاجيت يعاري انموذجا
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Publication Date
Mon Nov 26 2018
Journal Name
Arab Science Heritage Journal
دلالات الأعمال العسكرية للملوك في الصيغ التاريخية للعصر البابلي القديم (2004-1595 ق.م)
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Received several formats historical kings of old Babylonian era carries connotations military as it chronicled the kings of this era Sunni rule work, was in the forefront of those formulas taken from weapons-grade events have the history of years of their rule, and the keenness of the Kings on the industry that weapon and because it is dedicated to the goddess is the weapon of God, and which pulls the Goddess encouragement and an support them in their wars, they think the Iraqis ancient gods be carrying weapons at the forefront of their armies to fight the enemy with them as well as the receipt of a lot of alliances

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Publication Date
Mon Jul 26 2021
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
مهارات التفكير الجبري المتضمنة في كتاب الرياضيات للصف الثالث المتوسط وامتلاك الطلبة لها
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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
دور دور العرب والمسلمون في نشر محاصيل الخضر والفواكه التي إلى دول العالم
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     شهد العصر الذهبي للإسلام تحول أساسي في مجال الزراعة عرف باسم "الثورة الزراعية الإسلامية" أو" الثورة الخضراء"  أو "الثورة الزراعية العربية" ، وقد أتاح الوضع الاقتصادي العالمي الذي أسسه التجار المسلمون في جميع أنحاء العالم القديم ، نشر العديد من النباتات والتقنيات الزراعية بين أجزاء مختلفة من العالم ا

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
المادة المادة السابعة في معاهدة باريس لعام 1856 وموقف الدول الأوربية الكبرى منها
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            The issue of the survival of the Ottoman Empire during the nineteenth century, a controversial topic in European diplomacy, was what was called the "Eastern Question" containing the fate of this country and its regions sprawling one of the hottest topics in the diplomatic major European powers of that century

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
הסיפור העברי באמריקה ברבע השני של המאה ה-20 הסופר שמעון הלקין כדוגמה
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                                      הסיכום

          הסיפורת העברית באמריקה, הייתה קשורה בסביבה מסויימה. גם כן היא קשורה בנושאים מסויימים, ורובם היו מדברים על חיי היהודים באמריקה.

            דמותו של שמעון הלקין קבועה בנפשם של המבקרים כזו של משורר בעי

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
إضواء وآراء حول واقع ومستقبل إدارة الموارد البشرية صعبة المراس في منظمات الأعمال
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The current researsh is aimed to pay attention on concept of human resources hard (Difficult) to manage. Such style of human resourcses has emerged to form anew challenge for busniess organizations.

Management such human resources entails first determing incentives of their behaviour models. Analyzing these models will be important to strategical management of them from work.

In nutshell, this researsh try to recommendation of contemporary literature about future of difficult (hard) human resources management.

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Solve travelling sales man problem by using fuzzy multi-objective linear programming
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   The main focus of this research is to examine the Travelling Salesman Problem (TSP) and the methods used to solve this problem where this problem is considered as one of the combinatorial optimization problems which met wide publicity and attention from the researches for to it's simple formulation and important applications and engagement to the rest of combinatorial problems , which is based on finding the optimal path through known number of cities where the salesman visits each city only once before returning to the city of departure n this research , the benefits  of( FMOLP)   algorithm is employed as one of the best methods to solve the (TSP) problem and the application of the algorithm in conjun

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