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دور الضمانات في تطور المصارف الاسلامية

Islamic banking refers to a system of banking or banking activity that is consistent with the principles of the Shari'ah (Islamic rulings) and its practical application through the development of Islamic economics. The principles which emphasise moral and ethical values in all dealings have wide universal appeal. Shari'ah prohibits the payment or acceptance of interest charges (riba) for the lending and accepting of money, as well as carrying out trade and other activities that provide goods or services considered contrary to its principles. While these principles were used as the basis for a flourishing economy in earlier times, it is only in the late 20th century that a number of Islamic banks were formed to provide an alternative basis to Muslims although Islamic banking is not restricted to Muslims .The origin of the modern Islamic bank can be traced back to the very birth of Islam when the Prophet himself acted as an agent for his wife's trading operations. Islamic partnerships (mudarabah) dominated the business world for centuries and the concept of interest found very little application in day-to-day transactions. . Such partnerships performed an important economic function. They combined the three most important factors of production, namely: capital, labour and entrepreneurship, the latter two functions usually combined in one person. The capital-owner contributed the money and the partner managed the business. Each shared in a pre-determined share of the profits. If there was a loss, the capital-provider lost his money and the manager lost his time and labour.

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Publication Date
Fri Sep 02 2022
Journal Name
Journal Of Legal Sciences
The role of the compliance monitor in applying the rules of banking governance

Governance system extends its application to include all internal bodies in the banking institution as well as the external authorities that impose the application of the rules of banking governance, each according to its position.

Among the external actors involved in applying the rules of banking governance is the central bank that takes the position of the general supervisor of all banking activities in the country, and that the central bank exercises its supervision and control over banks through the compliance monitor, and the latter is the effective link between the central bank and the banks under its supervision. Therefore, we find that it has an important role in implementing the rules of banking governance at the level

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الحوكمة في تحسين الأداء الاستراتيجي للإدارة الضريبية

:  The objective of this research is to demonstrate the possibility of applying the principles of corporate governance in the General Authority for taxes, as the goal to identify the basic requirements for the application of the principles of corporate governance in the GCT with an indication of the role of governance in improving the strategic performance of tax administration. The research was based in part applied to the analysis of the results form questionnaire designed to achieve the goal of the research .                           

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Publication Date
Thu Dec 01 2016
Journal Name
مجلة كلية الحقوق جامعة النهرين
دور المبادئ العامة للقانون في إطار التجارة الدولية

المبادئ العامة للقانون ودرها في اطار التجارة الدولية

Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
The role of the strategic culture variable in negotiations (Brexit a model)

      Negotiations are distinguished in that they are an easy and simple means between the conflicting parties, and it is an effective means at the same time as the conflicting parties seek understanding on the most effective way to solve their dispute, but negotiations are not always appropriate to resolve international disputes, especially when there is a disparity in power between the negotiating countries, or when it is missing Goodwill, or even when one of the parties is absent or less flexible, and the internal circumstances of one of the conflicting countries may play a negative or positive role in the success of the negotiations, away from the influence of the role of external variables in that, a

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Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
دور شبكات التواصل الاجتماعي في ثورات الربيع العربي

دور شبكات التواصل الاجتماعي في ثورات الربيع العربي

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Stock Markets in the Anti-Money Laundering

لم تعد ظاهرة غسل الأموال ظاهرةً محلیة أو إقلیمیة، فكل دولة معرضة لهذه الظاهرة لانتأثیراتها تستهدف الإنسان أینما كان باستهدافها الأوضاع الاقتصادیة والمالیة والاجتماعیة وحتىالأخلاقیة، سواء على المستوى الوطني أم على المستوي الدولي، فضلاً عن استغلال الاندماج الحاصلفي أسواق المال الدولیة والتطور التقني في الأنظمة المالیة لنقل الأموال المراد غسلها وتحریكها إلى إيمكان في العالم، وهو ما

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Publication Date
Sun Dec 02 2007
Journal Name
Political Sciences Journal
دور وزارة الخارجية الامريكية في عملية صنع القرار

دور وزارة الخارجية الامريكية في عملية صنع القرار

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Role socialization family erroneous and its impact on criminal behavior

The correct and sincere process of socialization is working on appropriate social climate in
which this process is the provision, and the climate is achieved in the presence of a positive
environment free of negatives and contradictions, but when there is a socialization processes
inadequate and contradictory was not based on the principles of punishment and reward nor a
balance between methods soft and intensity of treatment and interaction with small and
adolescent does not require intensive social care formulas do not create the conditions
essential items required by the successful and effective socialization, the young and the young
people who are going through in such Altanisah and educational operations will be

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Publication Date
Wed Nov 20 2024
Journal Name
Al–bahith Al–a'alami
The role of witchery and astrology programs in spreading illusion and myth

« The emergence of satellite channels has led to fundamental changes in the supposed role of television, making it a center of culture and an important tributary to social upbringing and influencing the attitudes and values of individuals and in making public opinion regarding various issues, some television programs target ordinary people at home by virtue of the nature of their subjects, where there is a large audience of viewers, who consume and absorb what is offered to them from the cultural production of those satellite channels that play with the aspirations of groups of society to find metaphysical or magic solutions to their social problems or psychological delusions. The media, through its various messages, contributes to brin

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور محاسبة التكاليف في إبلاغ الإدارة بتكاليف الجودة

Due to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased. Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.

        The descriptive analytic method has been used here to answer the questions raised in this study. Among the results that have been reached

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