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.
Abstract
Uncertainty, the deeply-rooted fact that surrounding the investment environment, especially the stock market which just prices have taken a specific trend until they moved to another one for its up or down. This means that the volatility characteristic of financial market requires the rational investor an argument led towards the adoption of planned acts to gain greater benefit in the goal of wealth maximizing. There is no possibility to achieve this goal without the burden of uncertainty and the risk of systematic fluctuations of investment returns in the financial market after the facts of efficient diversification have pro
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The current study aims to test the impact of green training and development on sustainable performance and explore its effects within and outside the Iraqi Ministry of Environment. The main research problem revolves around the question of the extent of implementing green training and development and sustainable performance in the ministry (What is the nature of the relationship between green training and development and sustainable performance in the ministry?). To clarify the relationship between the research variables, two main hypotheses were formulated along with sub-hypotheses. The study also aims to assess the level of the ministry's interest in the research variables and provide key recommendations to enhance sustainable performan
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The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample
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Abstract
The objective of this research is to analyze the relationship between the strategic planning for human resources and career path, and I have tested Search the Ministry of Health and some health centers headquarters in the Karkh district, that is applied in sample Consist of (45) Deputy Director, Head of Depts, Departmental Manager, and health center Manager.
Find interested in studying the two subjects are important and vital, at the level of organizations at the present time, namely the strategic planning of human resources and career path. To achieve the objectives of the research was designed Qusestionnair (31) items to collect Primary data. and collected t
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The purpose of this study is to measure the levels of quality control for some crude oil products in Iraqi refineries, and how they are close to the international standards, through the application of statistical methods in quality control of oil products in Iraqi refineries. Where the answers of the study sample were applied to a group of Iraqi refinery employees (Al-Dora refinery, Al-Nasiriyah refinery, and Al-Basra refinery) on the principles of quality management control, and according to the different personal characteristics (gender, age, academic qualification, number of years of experience, job level). In order to achieve the objectives of the study, a questionnaire that included (12) items, in order to collect preliminary inform
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Transportation network could be considered as a function of the developmental level of the Iraq, that it is representing the sensitive nerve of the economic activity and the corner stone for the implementation of development plans and developing the spatial structure.
The main theme of this search is to show the characteristics of the regional transportation network in Iraq and to determine the most important effective spatial characteristics and the dimension of that effect negatively or positively. Further this search tries to draw an imagination for the connection between network as a spatial phenomenon and the surrounded natural and human variables within the spatial structure. This search aiming also to determine the nat
The problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achiev
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The research aimed to measure the reality of monetary policy and its role in neutralizing the impact of fluctuations in total domestic oil prices, through the most important monetary policy variable (money supply). An example of this is using a simple technique in the previous example, turning it into a straightforward user interface by (Judd and Kunee). After estimating the impact of the policy with the domestic gross domestic oil prices in Iraq, the effect of fluctuations in the domestic gross domestic oil prices in the simple regression model, while the morale of oil prices was not proven with a negative sign, while the morale of money supply and their impact on the increase of the domestic was proven in the multiple regressio
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الاحداث السياسية في العراق بعد 2003 وأثر الانتماء والوعي في التشكيل العراقي المعاصر
After a temporary halt to forced thghebr in different cities of Iraq this methodlogy
opeations returned directiy in the areas of political conflict on the ground which are translated
operations and forced displacement violence es they operations aimed at completing the
forced displacement that occurred after the occupation in(2003)which took an upward curve
publicly after these events and some of which are aimed at the liquidation of some provinces
than any demographic diversity of religious or sectarian or alhens and others aimed at
redemographic distribution within the province itself to produce a net sectarian zones as is the
case in Diyala Nineveh and Babylon Baghdad has the epicenter of sectarian violence and th