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Ijarah and lease ending with ownership and its implications for the bank's profits: A case study in the Emirates Islamic Bank and Emirates NBD
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The formula of Ijarah and Ijarah ending with ownership is one of the investment formulas in Islamic banks, so this research has shed light on it in order to benefit from the experiences of the research sample banks, This research aims to find a reliable way for Iraqi Islamic banks, namely (leasing and leasing ending with ownership) in order to invest their money without usurious interests, The problem of the research emerges through the lack of awareness of the Iraqi Islamic banks to work with different Islamic financing formulas and their inability to invest their money through the adoption of their administrations for different formulas, including the leasing, and this is reflected in the decrease and fluctuation of its profits, Therefore, the growth and importance of rental returns and rent-to-own ownership were measured and analyzed, as well as a study of the role and reflection of these returns on the profits of those Islamic banks for the period from (2012-2021) in addition to financial analysis through the use of profitability indicators, in addition to the comparison between Emirates Islamic Bank And Emirates NBD Bank, and the hypothesis that the research came up with is that Islamic banks achieve high returns through the use of the lease and lease-to-own-ownership formula, which are positively reflected on the profits of a bank.

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Studies on Surface Morphology and Electrical Conductivity of PS Thin Films in Presence of Divalent Complexes
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       Optical properties and surface morphology of pure and doped Polystyrene films with different divalent metals of Zn, Cu and Sn and one concentration percentage have been studied. Measurements of UV-Vis spectrophotometer and AFM spectroscopy were determined. The absorbance, transmittance and reflectance spectrums were used to study different optical parameters such as absorption coefficient, refractive index, extinction coefficient and energy gap in the wavelengths rang 200-800nm. These parameters have increased in the presence of the metals. The change in the calculated values of energy gaps with doping metals content has been investigated in terms of PS matrix structural modification. The value of opt

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Ability of the Independent Auditor to Audit the Application Requirements of Electronic Commerce
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The purpose of this research is to determine the extent to which independent auditors can audit the requirements of e-commerce related to (infrastructure requirements, legislation and regulations, tax laws, and finally human cadres). To achieve this, a questionnaire was designed for auditors. Numerous statistical methods, namely arithmetic mean and standard deviation, have been used through the implementation of the Statistical Packages for Social Sciences (SPSS) program.

The research has reached several results, the most important of which are: There are noobstacles to enabling the auditor to audit the application of the e-commerce requirements as well as the respective(infrastructure requirements, legislation and regulations, t

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Publication Date
Thu Jun 09 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Safety Profile of Biological Drugs in Clinical Practice: A Retrospective Pharmacovigilance Study
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Biological drugs have an active substance that is made by a living organism or derived from a living organism. They are one of the important therapy options used in a wide range of diseases especially life-threatening diseases. Biological therapy opens new opportunities for treating different diseases for which drug therapy is minimal, but they have considerable differences in the safety consequences in comparison with non-biological drugs. The aim of the current study was to assess the post-marketing safety profile of biological drugs used in Iraqi hospitals by the analysis of the reported adverse drug reactions regarding their severity, seriousness, preventability, expectedness, and outcome. It is a retrospective study of the individu

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Publication Date
Fri Dec 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Working Memory Classification Enhancement of EEG Activity in Dementia: A Comparative Study
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The purpose of the current investigation is to distinguish between working memory ( ) in five patients with vascular dementia ( ), fifteen post-stroke patients with mild cognitive impairment ( ), and fifteen healthy control individuals ( ) based on background electroencephalography (EEG) activity. The elimination of EEG artifacts using wavelet (WT) pre-processing denoising is demonstrated in this study. In the current study, spectral entropy ( ), permutation entropy ( ), and approximation entropy ( ) were all explored. To improve the  classification using the k-nearest neighbors ( NN) classifier scheme, a comparative study of using fuzzy neighbourhood preserving analysis with -decomposition ( ) as a dimensionality reduction technique an

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Publication Date
Thu Mar 24 2022
Journal Name
Arab World English Journal
Collocation Networks of Selected Words in Academic Writing: A Corpus-Based Study
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This study aims at shedding light on the linguistic significance of collocation networks in the academic writing context. Following Firth’s principle “You shall know a word by the company it keeps.” The study intends to examine three selected nodes (i.e. research, study, and paper) shared collocations in an academic context. This is achieved by using the corpus linguistic tool; GraphColl in #LancsBox software version 5 which was announced in June 2020 in analyzing selected nodes. The study focuses on academic writing of two corpora which were designed and collected especially to serve the purpose of the study. The corpora consist of a collection of abstracts extracted from two different academic journals that publish for writ

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Current Researches On Educational Studies
Study of Swear Words in Selected Literary Works: A Syntactic-Semantic Analysis
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BN RASHİD, 2022

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Study of optical bistability in a fully optimized laser Fabry-Perot system
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The analytical study of optical bistability is concerned in a fully
optimized laser Fabry-Perot system. The related phenomena of
switching dynamics and optimization procedure are also included.
From the steady state of optical bistability equation can plot the
incident intensity versus the round trip phase shift (φ) for different
values of dark mistuning 




12
,
6
,
3
,
1.5
0 , o
   
 or finesse (F= 1, 5, 20,
100). In order to obtain different optical bistable loops. The inputoutput
characteristic for a nonlinear Fabry-Perot etalon of a different
values of finesse (F) and using different initial detuning (φ0) are used
in this rese

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Prevalence of polypharmacy among older adult patients in Baghdad: A descriptive study
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Publication Date
Tue Nov 11 2025
Journal Name
Journal Of Physical Education
A Study of Actual Training Time Administration in Bedra Specialized Weightlifting Club
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Publication Date
Wed Mar 04 2015
Journal Name
Environmental Earth Sciences
Isotopic study of water resources in a semi-arid region, western Iraq
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