As long as Islamic banks cannot operate in an environment that deals with traditional banking instruments based on the interest rate (bank interest) that is prohibited by Article No. (6) of the Islamic Banking Law No. (43) of 2015 which stipulates that (do not deal in any activity that carries Interest (neither taking nor giving)). Therefore it seeks to provide an alternative strategic solution within the framework of the provisions and rules of Islamic Sharia, on the basis of participating in profit and loss to avoid the method of interest taking and giving, to find investment methods to provide new financial products, such as Islamic certificates of deposit and investment funds according to the method Murabaha, speculation (Mudarabah) and sharing (Musharakah), etc; for its effective contribution to increasing the profits of Islamic banks, which is one of the main objectives behind the existence of banks, and is necessary for their survival and continuity in conducting their business. The research aims to clarify the role of the Central Bank of Iraq (CBI) in its endeavor to introduce a new investment mechanism and window (Islamic certificates of deposit (ICD)) for Islamic banks to invest their money without interest and its role in the profitability of Islamic banks. The research hypothesis is based on the existence of a positive and significant impact relationship between the investment of Islamic banks in (Islamic certificates of deposit (ICD)) and the profitability of Asia-Iraq Islamic Bank during the time period from the first half\ for the year 2018 to the first half year\ 2020. The research relied on financial analysis tools to analyze the growth rates of Murabaha returns achieved on the amounts invested in the two researchers used the financial ratios for profitability indicators (Return On Assets Ratio (ROA) (Y1), Return on Equity Ratio (ROE) (Y2)), depending on the financial Islamic certificates of deposit (ICD) (X) of the invested bank his money in it. In addition, statements, especially the balance sheets and income statements of the bank. The two researchers concluded that the return on Murabaha Islamic certificates of deposit (ICD) contributed to the increase in the bank's profit through the opportunities provided by these certificates for Islamic banks to invest their surplus liquidity despite their issuance in the form of Murabaha only. And these certificates increase the return on Murabaha with the increase in the period of their investment. Also, the Islamic banks' role in Iraq was limited to buying (ICD) certificates from the central bank (CBI) without selling them to customers, and they also did not issue them for the purpose of financing economic projects. The two researchers recommended that it is possible to benefit from the experiences of the countries of the world in issuing Islamic deposit certificates in various financing formats such as speculation (Mudarabah) as in the State of Qatar and in the form of leasing (Ijara) as in Morocco and sharing (Musharakah) and others. As well as the emphasis on the Central Bank of Iraq (CBI) to issue instructions to develop the mechanism for Islamic certificates of deposit (ICD) in accordance with the followed global system, to help Islamic banks issue these certificates to finance economic projects in order to contribute to achieving economic development. And to emphasize on Islamic banks in diversifying their investment portfolios and participate in all terms of certificates, especially long term as they yield more return.
The objective of the research is to find the best method to estimate rice crop through out evaluating the applied methods of stratified random sampling .By using different sorts of sampling estimators, a comparison was held among the variances of the mean for simple random sampling, stratified random sampling(var()) and separate regression estimator. The results indicate that the separate regression estimator give best estimations. The approximate cum.f4/5 method was used to determine the optimum stratum boundaries, new strata was put and then var () was calculated .In comparison with strata used nowadays in central statistical organization, the new strata led to obvious decrease in the variance. The stratified mean wa
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أهمية البحث والحاجة إليه :
يعد نسيان المثيرات المعلوماتية التي يتعلمها أو يطلع عليها الفرد في حياته من المشكلات التي يعاني منها الأفراد في جميع مناحي الحياة وليس في مجال الدراسة الأكاديمية فحسب. وبالتالي فان هناك حاجة ملحة ومهمة لابتداع طرائق ووسائل وإمكانيات يمكن عن طريقها التقليل من نسيان المثيرات المعلوماتية المختلفة التي يتعلمها الفرد في حياته اليومية.
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Abook of alzmkchri (AL-Mefsal) considers one of the most book familiarities among grammarians whom begin to explain it importance kitab AL-Takhmair for Khwarizmi separated opinions in grammatical schools that dealt with.
Arabic humanity heritage had considered as a treasure of artistic, literary aspects, which is full of energies to embody investment by suitable historical ideology.
Theatre, art can be used, corresponded to make special essay reflecting a desire to establish cultural notification.
أولاً : مشكلة البحث :
أن مشكلة البحث تتمثل بوجود حاجة لتحسين الطرائق والأساليب المتبعة في التدريس ولذلك اتجهت البحوث في مجال التربية وعلم النفس إلى تحديد طرائق التدريس المناسبة لتطوير التفكير.
ومن هذه الأساليب الحديثة العصف الذهني بوصفها من اكثر الطرق التي قد تؤدي إلى تحفيز الطلبة وأثاره القدرات الإبداعية لديهم في حقول التربية والتعليم وا
... Show MoreIbn Hajar is one of historian who had a role in historical writing represented by his writings in those active participation in the Arab-Islamic civilization, particularly his approach to intellectual, and pictures of us in his book that's part of the intellectual heritage, but a line that was a key part of the book, any manuscript
Cette recherche étudie les structures composant Barbara, un poème de Jacques Prévert pour mettre en valeur la particularité de ce langage. Nous avons d'abord, dissocié ces structures, en : structure thématique, actancielle, syntaxico-énonciative, sémantique, formelle et finalement spacio-temporelle en vue de les analyser minutieusement. Le poète a adopté pour les thèmes : souvenir, nostalgie et guerre, un langage simple et une syntaxe incomplexe. L'usage du lexique et des figures de style célèbrent ces thèmes. La forme, la versification et la sonorité approfondissent ces images et renforcent ce langage. Ce poème dépend des phrases simples et variées : affirmative, interrogative, exclamative qui s'orientent vers des acte
... Show MoreEl color es uno de los elementos novelísticos que ayudan los autores para desarrollar las acciones y llevarlas al desenlace adecuado. Y Blasco Ibáñez depende al color para pintar las escenas artísticas dentro sus novelas, especialmente, sus novelas que pertenecen al siglo de naturaleza. Él conocido con la abundancia de los colores para describir el ambiente y los personajes, como indica el autor catedrático José A. Balseiro:
"su pluma no supo__ como el pincel de los primitivos__ del matiz logrado a toques mínimos, pacientes. ¿No era, a caso, coterráneo de Joaquín Sorolla, en cuya paleta mediterránea celebrábase, día tras día, el milagro del f
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When Allah has chosen Arabic language to be the eternal language of the Holly Qura'an, Qura'an was the original resource of the perfect grand Arabic