• Commercial papers are one of the most important tools of the contemporary monetary market, and many of those who deal with them are ignorant of the Shariah rulings related to them, hence the urgent need to know the most prominent Sharia rulings related to commercial papers, including the discount. It is an agreement between the bank and its customer requesting the discount (the holder of the commercial paper) under which the bank is required By accelerating the value of the paper to the customer, in exchange for the latter’s obligation to transfer the ownership of the fixed right in the paper to the bank by endorsing it to him as a transfer of ownership.
• The noble Islamic Sharia does not prohibit dealing in commercial papers

Playing is the only common language among children in every place and time, to the fact that what distinguishes the children is their quest to play and fun way innate, not acquired, which is expressed with the child really is one of the rights. And play a key entrance to the growth of the child mentally, intellectually and cognitively and not for the child emotionally and socially just. In the play the child begins to identify and classify objects and learn concepts and circulate among themselves on a linguistic basis. Activity here and play a major role in leading the linguistic development of the child in the composition has the communication skills.

The Games (especially intellectual ones) Whatever the cause of the development

ABSTRACT this paper extends the literature on the elements and effect of financial literacy by investigating the elements of financial literacy and the impact of financial literacy on financial inclusion and savings. This research confirms the results of researches of other economies but exposes some dissimilarities as well. The principal factors of financial literacy are discovered to be government efficiency, educational level, income, economic performance and infrastructure. Both education levels and financial literacy are found to be meaningfully and positively linked to financial inclusion and savings in G20 economies

The Almighty Allah has addressed His followers by advising them to follow the example of the prophet (PBUH). Allah says:  (INDEED IN THE MESSENGER OF ALLAH YOU HAVE A GOOD EXAMPLE TO FOLLOW). So, He was a true and everlasting example for the people to follow and imitate in all aspects of life. Knowledge and learning, especially Qura'nic knowledge, are among the priorities.

The present study is concerned with how to follow the Prophet example (PBUH) in the field of Qur'an reciting. It aims at showing His instructions on Qur'an reciting, and how He was followed by His Companions. The present study falls into an introduction and four sections. Section One deals with the commands given by Allah to follow His prophet. Second Two

Most cities in the world are suffering from the problem of solid waste and the resting adverse impact on the environment and public health, in particular the spread of diseases, insects and rodents, As well as the proliferation of nuisance odors result of provided by the responsible parties, As wall as weak environmental awareness among those who dwell in dealing in environmentally sound disposal of solid waste, this study was  bembgesan  first intake of solid waste and the kinds of concept and components by land use, As wall as the effects of solid waste on the environment spatial, factors affecting the quality and quantity of solid waste, the second topic was included as a study field presented the historical city of Baghdad

The design of the Graphic has recently taken a great variety in the curricula and design methods that have led to its applications for career advancement and aesthetic quality. This is due to the communicative role that it plays in the movement of human beings and their aspirations. Among these applications are the designs of magazine covers in different variations. The design of the cover is based on a structural system that requires awareness and skill from the designer, especially since the organizational structure in the design of the envelope is limited in both vocabulary and space, and in the neighborhood Many have the image of sovereignty and sometimes the other head line, and can lead color values ​​are other.

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The purpose of this research its study of Natural Consideration that contributed in turning of Dairy products in Baghdad Governorate , this subject deal with centered geographical location in the midlle of Iraq ,it’s also main market in discharge and marketing to rest of Iraqi’s governorate pointed to it’s an active role in localized of it’s factory(milk ,cheese,cream ,butter, yoghurte)and it’s constant ,thus distributedin all district of Baghdad ,flat governorate surface encourage this industry ,also climate (temperature, wind, (it’s speed and it’s direction) ,rainfull and relative wet) also water resources and it’s influenced that nessacity of production process with important inculclusion that researcher came out throu