The last four decades have witnessed a number of rapid and successive international changes in terms of future impacts and orientations. International economy has transformed into a competitive small village due to the information technology revolution and the liberation processes and the economic openness that the market witnesses, there became one market and the activists in this international market are not governments only but rather international organizations and huge multinational corporations where each spares no effort to take every opportunity and face challenges within the frame of  removing all impediments and release transactions under the auspices of  these global developments, the idea of creating Islamic

The banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request

This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

The researcher chose her research which is imprinted ( the mechanism of employing the numbered personality in structuring scientific imaginary movies) because it’s found in modern employing of the numbered personalities of the movies that are designed by computers which made the directors and the producers to exploit these numbered development technologies in designing numbered personalities, in order to make them heroes instead of the actual actors in the cinema scene, it’s divided the research to five chapters, the first chapter, the methodical fine which includes, the problem of the research, the aim of the research includes, the importance of the research and it’s details, and the chapter concludes limiting the important terms,

Background The study covered thirty-three species which grown wildly in Iraq and a comparative study for all kinds of morphological characters were done. Principal Findings The most stable and important taxonomic characters were pointed out, diagrams, illustrations, scheduals, micrographs were also documented. Stamens, nutlets, basal leaves, bracts, bracteoles, calyces, corollas and their trichomes were very important taxanomic characters. The trichomes were variable in variable species therefore used as a diagnostic characters for the species. Conclusions New species Salvia margasurica Al-Musawi & Al-Hussaini was suggested to be new record for science. Keywords: Salvia, Morphology, Spec. Nov.

Watermelon is known to be infested by multiple insect pests both simultaneously and in sequence. Interactions by pests have been shown to have positive or negative, additive or non additive, compensatory or over compensatory effects on yields. Hardly has this sort of relationship been defined for watermelon vis-à-vis insect herbivores. A 2-year, 2-season (4 trials) field experiments were laid in the Research Farm of Federal University Wukari, to investigate the interactive effects of key insect pests of watermelon on fruit yield of Watermelon in 2016 and 2017 using natural infestations. The relationship between the dominant insect pests and fruit yield were determined by correlation (r) and linear regression (simple and multiple) analys

The present study tackles the scientific model and the mechanisms of operating in the formation of the image of the artistic work to create a scene that cares for the aesthetic decoration through raw and techniques and employing them to express the aesthetic values that care for what is not familiar and deviation from the familiar in the visual exhibition and the care for the employment of the technical abilities, lighting, and sound as well as the employment of multiple materials. The research presents the objectives of his study in the exhibition hall of Natural History Museum (University of Baghdad) to create an aesthetic and expressive state at the same time. Then, in the theoretical framework the researcher traces the experiments of

The aim of this study is to compare and contrast the science process skills (SPS) included in the 10th-12th grade physics textbooks content utilized in Yemeni schools. The study revealed weaknesses and strengths in the textbooks’ content. For instance, a number of science process skills (SPS), such as measuring, predicting and hypothesizing, have been neglected in the 11th grade textbook. For all three textbooks content, the maximum percentage of basic science process skills (BSPS) was devoted to observation. However, the maximum percentage of integrated science process skills (ISPS) was different for each grade: experimenting had the highest percentage for 10th grade, interpreting data for 11th grade, and operational definitions for 12th

Abstract : The concept of moderation is one of the important concepts that have been discussed in political thought in general and in Islamic political thought in particular. It concerns the status of moderation and balance and the need of Islamic societies to apply them in contemporary times. The Islamic societies faced challenges facing Islamic advancement. And the right, which is the middle between the excessive and the excessive -and the exaggeration and cost-, and between negligence and default, moderation and integritybetween both two sides are: excessive and negligent". In addition, the concept of moderation and its intellectual roots have been sought in the Holy Quran and the noble prophetic, and the search for its charac

The study was enriched by examining (Islamic Sharia’s position on the phenomenon of bullying) becausee bullying is a recurring aggressive behavior that Is one of the types of violence directed by a person or group of prsons; With the intent of deliberately harming and offending anotherr person or group of persons, It has several verbal, physical, electronIc or other formsforms Bullies may follow a policy of Ientimidation or intimidation, as well as ridicule; In order to belittle the victim .The study aims to know the Islamic Sharia ruling on bullying as a modern term for a content that Is as old as man, and the study reached several results, Including: Islam’s affirmation of the prohibition of this phenomenon In word, deed and gesture,