Preferred Language
Articles
/
jeasiq-296
Employing the references of Shariah Audit in supporting Governance of Iraqi Islamic Banks: An analytically study
...Show More Authors

The Islamic Banks including the Iraqi ones are often resorted to support their governance frameworks in order to improve its competitiveness in their communities. Where, those banks are looking for activities that enhance their governance; one of these activities is Shariah Audit that provided the auditing capabilities to face of developmental challenges and increase competitiveness. Therefore, the content of this paper, discusses know-how to use the Shariah Audit and its references in support of the Shariah Governance in the Iraqi Islamic banks. The proposed hypothetical model was built to reflect this know-how through four hypotheses, which in turn were subject later to statistical analysis, such: Regression and Path Analyses using the (SPSS) software. In the concentration on eight Iraqi Islamic banks that described as a field laboratory for our paper, the data were collected using a questionnaire formed from (20) indicators in the context of five variables essential. Finally, the paper has reached several conclusions, the most important of which: the Iraqi Islamic banks believe that employing the Shariah Audit references in their work have a direct positive effect (focusing on the Shariah reference) and indirectly (with emphasis on synergy between the value reference and other references) to support their governance. In addition, the paper recommend the need to encourage academic institutions and professional organizations in order to pave the way for a rethinking of the drafting and construction of the Shariah Audit theories and concepts, which can describe as one of the developed areas of Audit and a cornerstone in the Islamic finance industry.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Apr 01 2017
Journal Name
مجلة العلوم الاحصائية
نمذجة السلاسل الزمنية التي تنتجها اجهزة الاحصاء الدولية وانتاج قيم تنبؤية لمتخذ القرار حالة دراسية : التنبؤ بالمساحة المزروعة لمحصول الذرة الصفراء في العراق للفترة (2015-2020
...Show More Authors

تنفذ أجهزة اإلحصاء الدولية ومنها الجهاز المركزي لإلحصاء في العراقإحدى أجهزة وزارة التخطيط، تقوم بإجراء مسوح سنوية ودورية لإنتاج مؤشرات تقييم وتقويم أنشطة القطاعات الاقتصادية المختلفة. يتيح هذا الكم الهائل من البيانات بشكل سلسل زمني لهذه الأجهزة إنتاج مؤشرات جديدة، بما في ذلك القيم التنبؤية لمؤشرات رئيسية تستخدم في إعداد الخطط طويلة وقصيرة المدى. في عام 2015، قامت مديرية الإحصاء الزراعي في الجهاز المركزي للإ

... Show More
Preview PDF
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Jewish Community Holidays
...Show More Authors

      Is a day or series of days celebrated by Jews for religious or worldly important event in Jewish history as an occasion in Hebrew is called Eid יום טוב good day or good or חג תענית celebrate the festival or celebration. Most of the Jewish holidays are of a religious nature, and there is a worldly character with festivals such as the Festival of Lights חג החנוכה the holiday of Purim and the holidays, although a religious appearance, but she celebration in mundane aspects of the history and traditions of the Jewish occasions. Mass over the holidays when Jews are those mentioned in the Bible in my Leviticus and Deuteronomy. And some holidays established by rabbis in the vicinity of the anc

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
تقنیة جدیدة لدراسة انتقال الطاقة الجانبیة
...Show More Authors

The transport of energy from the focal region when high power laser are focused onto
solid targets is of two dimensions axially in the direction of the laser and laterally in the
direction along the target surface perpendicular to the laser direction.
In this paper we present anew consideration to study lateral energy transport in plasma
produced by laser KrF λ=248nm and pulse time 20n sec. Targets are C, Al, Cu.we used
photo resist (negative type) which is mode localy and noticing the effective area as
afunction of lateralenergy transport

View Publication Preview PDF
Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Design Optical BPF Using Double Clad Fiber MZI for Free Space Optical Communication: Mohanad G. Khamees , Tahreer S. Mansour*
...Show More Authors

Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 14 2021
Journal Name
The Open Civil Engineering Journal
Producing Sustainable Concrete using Nano Recycled Glass
...Show More Authors
Background:

Many tools and techniques have been recently adopted to develop construction materials that are less harmful and friendlier to the environment. New products can be achieved through the recycling of waste material. Thus, this study aims to use recycled glass bottles as sustainable materials.

Objective:

Our challenge is to use nano glass powder by the addition or replacement of the weight of the cement for producing concrete with enhanced strength.

Methods:

A nano recycled glass p

... Show More
View Publication Preview PDF
Crossref (13)
Crossref
Publication Date
Fri May 01 2020
Journal Name
Journal Of Electrical And Electronics Engineering
HF Wave Propagation Prediction Based On Passive Oblique Ionosonde
...Show More Authors

High frequency (HF) communications have an important role in long distances wireless communications. This frequency band is more important than VHF and UHF, as HF frequencies can cut longer distance with a single hopping. It has a low operation cost because it offers over-the-horizon communications without repeaters, therefore it can be used as a backup for satellite communications in emergency conditions. One of the main problems in HF communications is the prediction of the propagation direction and the frequency of optimum transmission (FOT) that must be used at a certain time. This paper introduces a new technique based on Oblique Ionosonde Station (OIS) to overcome this problem with a low cost and an easier way. This technique uses the

... Show More
View Publication Preview PDF
Scopus
Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Direct method for Solving Nonlinear Variational Problems by Using Hermite Wavelets
...Show More Authors

In this work, we first construct Hermite wavelets on the interval [0,1) with it’s product, Operational matrix of integration 2^k M×2^k M is derived, and used it for solving nonlinear Variational problems with reduced it to a system of algebric equations and aid of direct method. Finally, some examples are given to illustrate the efficiency and performance of presented method.

View Publication Preview PDF
Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Risk-Based Inspection Due to Corrosion Consequences for Oil and Gas Flowline: A Review
...Show More Authors

   The petroleum industry, which is one of the pillars of the national economy, has the potential to generate vast wealth and employment possibilities. The transportation of petroleum products is complicated and changeable because of the hazards caused by the corrosion consequences. Hazardous chemical leaks caused by natural disasters may harm the environment, resulting in significant economic losses. It significantly threatens the aim for sustainable development. When a result, determining the likelihood of leakage and the potential for environmental harm, it becomes a top priority for decision-makers as they develop maintenance plans. This study aims to provide an in-depth understanding of the risks associated with oil and gas pipeli

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Tue Mar 17 2015
Journal Name
Iraq Agriculture Journal.
Abelmoschus esculentus استخلاص وتنقية بروتييز قرنات البامية المحلية
...Show More Authors

This study aimed to extract, purify, and characterize the protease of local Okra Abelmoschus esculentus pods. The extraction process was conducted using ten extraction solutions with different pH and ionic strength values. Phosphate buffer solution with (pH 7, 0.05M, containing 2% sodium chloride) gave the highest activity which was (7.2 Unit/ml) as compared to other solutions, which ranged from 0.8-5.9 Unit/ml. The extracted enzyme purified by several stages. Being, precipitation by gradual addition of Ammonium sulphate from 20 to 85% saturation, then the precipitated enzyme was dialyzed and fractionated through DEAE-Cellulose (22X1.1cm), the enzymic fractions were pooled. The specific activity, purification fold and the enzyme yield value

... Show More
Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Shell and Double Concentric Tube Heat Exchanger Calculations and Analysis
...Show More Authors

This study concerns a new type of heat exchangers, which is that of shell-and-double concentric tube heat exchangers. The case studies include both design calculations and performance calculations.

       The new heat exchanger design was conducted according to Kern method. The volumetric flow rates were 3.6 m3/h and 7.63 m3/h for the hot oil and water respectively. The experimental parameters studied were: temperature, flow rate of hot oil, flow rate of cold water and pressure drop.

A comparison was made for the theoretical and experimental results and it was found that the percentage error for the hot oil outlet temperature was (- 1.6%). The percentage

... Show More
View Publication