- المقدمهIntroduction    

الخيارات أحدى الأدوات المالية المشتقة التي تشتق قيمتها من قيمة الموجود الأساسي
Underlying Asset، وقد يكون الموجود الأساسي سهما عاديا أو مؤشر أسهم أو عقد مستقبلية سلع أو عقد مستقبلية على أوراق المديونية . وبالرغم من أن الدلائل تشير إلى أن التعامل بالخيارات يعود إلى أوائل القرن السادس العشر الميلادي آلا انه ونتيجة للعديد من الابتكارات التنظيمية  Organizational Innovations في آلية تداول الخيارات والتي ادخلها مجلس سوق شيكاغو للخيارات  (Chicago Board of Option Exchange ,CBOE) في عام 1973 والتي تزامنت مع افتتاح أول سوق منظم للخيارات, فقد شهد التعامل بالخيارات نموا انفجاريا    Explosive  Growth منذ ذلك الحين. وقد جسد نجاح الخيارات كأدوات مالية حديثه افتتاح الكثير من أسواق الخيارات حول العالم .

ويعد تغيير التوزيع الاحتمالي Probability Distribution لعوائد الاستثمار بالأسهم العادية واحدة من أهم مزايا التعامل بالخيارات فضلا عن توفيرها مجموعة كبيرة ومتنوعة من الفرص المتاحة أمام المستثمرين وأتاحة توافيق  Combinationsمن العائد و المخاطرة لم يكن وجودها ممكنا بدون الخيارات.أن هذه الميزة المهمة هي التي حدت بالباحثين لاختبار إمكانية تخفيض مخاطرة الأسهم العادية التي باتت السمة البارزة للاستثمار بالأسهم العادية في معظم الأسواق المالية .

وتعد الخيارات من الموضوعات التي نالت ومازالت أهتماما كبيرا على المستويين الأكاديمي والمهني وأن هذا الاهتمام المتزايد نابع من المتحوطين Hedgers والمضاربين. ونظرا لعدم تداولها في أسواق المال العربية عموما ولحداثة وتعدد مفاهيمها  فان أي ناحية منها بحاجة إلى مزيد من الإيضاح و أولها تعريف الخيارات وأسواقها.

لقد كانت الصيرفة الإسلامية مجرد أفكار في منتصف القرن العشرين تجسدت بتجربة مصارف الادخار المحلية في مصر عام 1963 , ومن ثم في واقع مصرفي أسلامي كانت بدايته مع المصرف الإسلامي للتنمية عام 1975, ومصرف دبي الإسلامي عام 1977, وشهد عقد الثمانينات اتساع المصارف الإسلامية إلى أن وصلت اليوم الى ما يزيد عن 160 مصرف تعمل في مختلف دول العالم واستثماراتها وصلت حوالي 60 بليون دولار.

         

 

This study was conducted in order to statement the effect of ginger (Zingiber officinale) extracts in reducing the presence of the bacterium Salmonella typhimurium in some foods products.
Qualitative disclosures effective chemical compounds (alkaloids, flavonoids, phenols, tannins, terpenes) showed that the extracts of ginger an effective compounds as follows: oil extract and fresh juice> aqueous extract warm> aqueous extract cold. And studied the impact extract of fresh ginger juice, hot water ,cold water and oil rates extracts (1,2,3)% in bacteria test has shown that all s of extracts clear impact inhibition has oily extract of ginger recorded the highest value to inhibition zone reaching 35 mm when the concentration of 3%, f

Twelve pends were selected and distributed on three verticals transects paths on the Tigers river in Al Rasheed county.Passing through land covers, that classified and covers the whole region. Based on the 8 Landsat of the year 2015. It was oriental classified by using Erdas 10.2 . The pedons were distributed on the area of each varicty of these classes. the series of soil according of the transect series (DW74,MMg,DMu6 , Df96) respectively were represented P₁ , P₂ , P₃ , P₄  .

The second transits series(DM97,MM5,DM96,DF115) respectively were  represented P₅ , P₆ , P₇ , P₈  .The third  transits series(DM46,MMg,MF12,MM11) re

The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and

The railways network is one of the huge infrastructure projects. Therefore, dealing with these projects such as analyzing and developing should be done using appropriate tools, i.e. GIS tools. Because, traditional methods will consume resources, time, money and the results maybe not accurate. In this research, the train stations in all of Iraq’s provinces were studied and analyzed using network analysis, which is one of the most powerful techniques within GIS. A free trial copy of ArcGIS®10.2 software was used in this research in order to achieve the aim of this study. The analysis of current train stations has been done depending on the road network, because people used roads to reach those train stations. The data layers for this st

Journalistic discourse is a fertile through which most of the segments of the society interact in all their platforms: intellectual, cultural, social, and various settings between the vital structures of the state; which makes it the link between the groups and segments of the society.

The role of discourse, moreover, engages in a vital way by establishing a culture of debate on controversial issues that provided a space in the different visions and differing perceptions on how to formulate the discourse and the magnitude of vocabulary for the diagnosis of these issues. Since there is no system of any community empty of the emergence of issues reflecting the public interest which is necessary is reflected in the context discourse

production of the spot in the news channels - a study of patterns of spot media used in the production of spring breaks Arab Al-Arabiya

 The spacers news in Arabic, one of the messages that seek channel output are fit and policy on the one hand and meet the needs of viewers for information intensive and image influential to find out the latest developments on the Arab arena, especially the Syrian revolution on the other and thus The viewer for the type of coverage the stomach through a newsletter about the event on the one hand to keep following up on her and eager to watch the other hand

And sou

Objective: To review and see the pattern of histopathological diagnoses of one year appendectomy specimens.
Methodology: This retrospective study was carried in Sulaimani Teaching Hospital over the period of one year (from 1st
of January to 31st of December 2009). All pathological reports were reviewed retrospectively for patient’s age, sex,
histopathological diagnosis and operative findings (if present). Histopathological diagnoses then were classified into
either positive or negative for acute inflammation. Any associated findings or any surgical specimen removed with the
appendix was recorded. The obtained data were analyzed by using the statistical package social sciences (SPSS) version
19; with Chi square to test

بسبب محدودية الموارد الطبيعية، فأن سكان الخليج ومنذ القدم وجهوا جلّ نشاطاتهم توجهاً بحرياً: صيد الاسماك وصناعة اللؤلؤ العنصر الرئيس في حجم التشغيل، وتكوين الفائض الاقتصادي في المنطقة آنذاك.

لقد تزايدت أهمية هذا النشاط بخاصة بعد النصف الثاني من القرن التاسع عشر، لرواج تجارة اللؤلؤ عالمياً، وأنفتاح الخليج على الدول الاوروبية التي شهدت نهضة صناعية متسارعة، وحيث وصلت الخليج العديد من بضائع

Discretionary Punishment, Public Regulation, Interest