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 (Mudar

Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

In this study, phytoplankton density, chlorophyll-a, and selected physico- chemical parameters were investigated in Erbil wastewater channel. The surveys were carried out monthly from May 2003 to April 2004. Samplings were established on three sites from headwaters to the mouth. The results showed that pH was in alkaline side of neutrality, with significant differences (P<0.05) between sites 1 and 3. TSS concentration decreased from site 1 toward site 2 (mean value, 80.15 to 25.79 mg.l-1). A clear gradual increase in mineral content (TDS) observed from site one of the channel towards the mouthpart. Soluble reactive phosphate has a concentration maximum mean value reached 48.4 µg.l-1 which is recorded in site 2. A high positive relat

      The subject of the evolution of fire insurance of the hottest topics accidents, because it falls within the commercial insurance, as its importance is reflected for being a security source and contentment of the insured person and so it is worth pointing out the importance of fire insurance in enterprises and organizations of all kinds, because of the guarantee of its assets from meridian as well as protection from the effects of the fire therefore ensure continuity in the performance of their activities

This research aims to:
1 – Make a proposed module for (aesthetics) for the second stage - Department of Art Education under education theories.
2 - Verification from the effect of the proposed module on student achievement and motivation towards learning aesthetics material.
To verification the second goal we wording these two hypotheses:
1- There are no individual differences with statistically significant at level (0.05) between the student's scores average. (Experimental group ) who studied according to the proposed module and the average student's scores (control group) who studied in the usual way for the achievement test for the Aesthetics material.
2- There are no individual differences with statistically signifi

paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

The public procurement crisis in Iraq plays a fundamental role in the delay in the implementation of construction projects at different stages of project bidding (pre, during, and after). The procurement system of any country plays an important role in economic growth and revival. The paper aims to use the fuzzy logic inference model to predict the impact of the public procurement crisis (relative importance index and Likert scale) was carried out at the beginning to determine the most important parameters that affect construction projects, the fuzzy analytical hierarchy process (FAHP) to set up, and finally, the fuzzy decision maker's (FDM) verification of the parameter for comparison with reality. Sixty-five