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

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

The present study deals with processing of one seismic line (2WL2) with a length of (37km) for (2D) seismic data of west Luhais area that is located within the administrative borders of the province of Muthanna in south of Iraq. The quality of the recorded data of this line is in general weak due to the effect of noise mainly. The study was made up in oil Exploration Company by utilizing OMEGA software which consists of a great number of the processing programs. The elevation static correction and residual static correction were applied on the studied line and the final section were resulted after completing the treatment processes that proceed followed of the static correction process and the result of elevation static correcting was go

The solar energy is the major source of power for the future and an important source of renewable energy in Iraq and the world. Suitable climate conditions for solar energy are available in Iraq, especially the high temperature in the summer season which extends for more than six months in the year. Hence, the global solar radiation is abundant with high intensity, which is very essential in applicable models for researchers and solar applications. Therefore, nine first-order regression empirical equations of Angstrom-type correlations were used to estimate the more appropriate global solar radiation model for Baghdad city. Two equations were developed empirically in this work, using the most available and easy to get meteorological data

Soil resistivity depends on many overlapping factors, which influence it in various ways. The aim of this study was to determine the effects of some physical and chemical factors on soil apparent resistivity. The results of field, laboratory, and statistical studies revealed a complex relationship between water content, pH, and salinity with soil apparent resistivity. The results showed that water content had a clear effect on apparent resistivity, as it increased significantly when water content value decreased to less than about 5%. The results also showed that increasing the salinity ratio at the expense of water content led to an increase in the apparent resistivity values. The apparent resistivity values also increased significantly

The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the

      Three monogeneans: Dactylogyrus folkmanovae from gills of Chondrostoma regium, D. reinii from gills of Mesopotamichthys sharpeyi and D. robustus from gills of Leuciscus vorax were collected from Diyala River in Diyala Province. The description, measurements and illustrations of these parasites were given.

The Present study investigated the drought in Iraq, by using the rainfall data which obtained from 39 meteorological stations for the past 30 years (1980-2010). The drought coefficient calculated on basis of the standard precipitation index (SPI) and then characteristics of drought magnitude, duration and intensity were analyzed. The correlation and regression between magnitude and duration of drought were obtained according the (SPI) index. The result shows that drought magnitude values were greater in the northeast region of Iraq. 

Based on collections made during March to September 2012. A totals of 58 species belong to 33 genera were identified from extra north to extra south of Erbil governorate, among them 30 species are registered as a new record to flora of Iraq. Most attention was paid to the most common and abundant lichens that present almost in most locations, which were Collema cristatum, Diploschistes scruposus, Lecanora dispersa, Lecanora murales, Pertusaria flavicunda, Placidium lacinulatum, Thelomma californicum and Verrucaria Maura.