Experience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of modern input on risk management in the Islamic financial industry, And propose risk management audit programme according to Islamic financial engineering and approval of Auditors to evaluate the management of financing risks in Islamic banks, concluded that research into a range of conclusions, notably the lack of a mechanism to develop the Islamic financial products Islamic banks research sample banks and adoption of specific funding formulas in years without expansion in granting new financing products, the most important recommendations is the need to adopt a mechanism for development of existing financing products and work to which Islamic financial engineering will This aspect.
A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus
... Show MorePraise be to God, Lord of the worlds, and prayers and peace be upon the most honorable of God’s creation, Muhammad bin Abdullah, the illiterate Arab prophet, the faithful, and his family and companions.
And yet ...
The realistic view is that Islamic jurisprudence is not exaggerated in the judgment of compensation, so it is judged for everything that has been lost by the victim of a profit or his loss, but he takes into account the bearing of the guarantee between profit and loss or the principle on which the theory of bearing liability is found, and it is clear through research that Islam The principle of respecting money, souls and rights is considered a public order, but it may exclude some ca
... Show MoreThis paper aims to review the intellectual to the most important thought leaders administrative and strategic They both (Henry Fayol and Michelle Porter), who forward a lot of ideas that have helped countries in the advancement and progress their economies , has been drawing literature theoretical common border in Contributions ( Fayol ) philosophical and between applications ( Porter ), which reversed strategies of the three ( the leadership of the cost, differentiation, and focus ), so browse search how to apply and use the principles of Fayol in the implementation of strategies competitiveness of Porter, and stems from a problem ( ( to what extent a reflection of the principles ( Fayol) fourteen strategies (Porter ) competitiv
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Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy. When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of
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The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study has been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac
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Agriculture is one of the important job in the human life. Since the first beginning of humanity life, agriculture was the basis property in order to get individual foods. The Holy Quran and Hadith were supplied agriculture and all Muslims were followed this field especially after Islamic state expansion and its possessive many lands which developed directly our Islamic civilization.
Convert is one of the Islamic manuscript that contains an important data as the finishing date of copy , the place of copy ,the name of the copy in addition to mention converting of many data about schools,and holy places. Many copiers tried to record historical data that can not be found in other places.
The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.
The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail
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The research, entitled: "The Development Theory of Women's Empowerment in Islamic Sharia Law ", aims to show the means of human development for women through the texts of the Quran and Sunnah. It talked about the concept of human development for women, the goals of women's empowerment in legislative texts, the goals of human development in empowering women, the developmental aspect of women in the Sunnah of the Prophet, the integration of development in Islamic Sharia Law , and then the conclusion and sources.