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.
An experiment was conducted in the field, Department of field crops , College of Agriculture , University of Baghdad during fall season 2011. To study the effect of interaction of water stress and hydrogen peroxide and potassium on the growth and yield of maize plant cultivar Bohooth 106. It Included the study of three levels of water stresses of 40 , 60 and 80% of the available water , (D1 , D2 and D3) respectively, three levels of hydrogen peroxide of concentrations (0 , 15 and 30 Mm), and foliar application of potassium at the concentration of 3000 mg K. L-1 K2SO4 and without applied potassium.. Split – Split with RCBD design with three replications were used. The levels of water stresses occupied the main plots , potassium lev
... Show MoreLarval instar duration of the house fly Musca domesticais influenced by the application of GHA and precocine. Topical use of ug / ul of JHA KID 183 prolonge Juvenile period compared to the control. On the contrary, application of ug / ul of precocine decreased it. Application of both substances has no effect. The emergence inhibitors were also influenced by such treatments. It reached 52.39% by the use of JHA, (-14.28%) by the use of precocine.
Sb-dopedAgInSe2 (AIS: 3%Sb)thin films were synthesized by thermal evaporation with a vacuum of 7*10-6torr on glass with (400+20) nm thickness. X-ray diffraction was used to show that Sb atoms were successfully incorporated into the AgInSe2 lattice. Then the thin films are annealed in air at 573 K. XRD shows that thin films AIS pure, AIS: 3%Sb and annealing at 573 K are polycrystalline with tetragonal structure with preferential orientation (112).raise the crystallinity degree. The Absorption spectra revealed that the average Absorption was more than 60% at the wavelength range of 400–700 nm. UV/Visible measure shows the lowering in energy gap to 1.4 eV forAIS: 3%Sb at 573 Kt his energy gap making these samples suitable for p
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Texture recognition is used in various pattern recognition applications and texture classification that possess a characteristic appearance. This research paper aims to provide an improved scheme to provide enhanced classification decisions and to decrease processing time significantly. This research studied the discriminating characteristics of textures by extracting them from various texture images using discrete Haar transform (DHT) and discrete Fourier transform DFT. Two sets of features are proposed; the first set was extracted using the traditional DFT, while the second used DHT. The features from the Fourier domain are calculated using the radial distribution of spectra, while for those extracted from Haar Wavelet the statistical
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Aim: To evaluation the effect of Lactobacillus acidophilus on Enterohemorrhagic Escherichia coli (EHEC) serotype O157:H7 with detection of some virulence factors. Methods: Two hundred and fifty specimens (stool) from children under five years for both sexes were collected from some hospitals. All isolates were diagnosed according to morphological characteristics, biochemical tests. Monoplex pattern of PCR was used also for detection different genes in (7) Escherichia coli )O157:H7 (isolates; include 16SrRNA, eae, lifA, Stx1,Stx2 that encoded for ribosomal RNA, intimin, lymphocyte inhibitory factor, shiga toxins. Three types of probiotics strains were obtained, Lactobacillus fermentum, Lactobacillus plantarum and Lactobacillus acidophilus (A
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A numerical computation for determination transmission coefficient and resonant tunneling energies of multibarriers heterostructure has been investigated. Also, we have considered GaN/Al0.3Ga0.7N superlattice system to estimate the probability of resonance at specific energy values, which are less than the potential barrier height. The transmission coefficient is determined by using the transfer matrix method and accordingly the resonant energies are obtained from the T(E) relation. The effects of both well width and number of barriers (N) are observed and discussed. The numbers of resonant tunneling peaks are generally increasing and they become sharper with the increasing of N. The resonant tunneling levels are sh
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Background: This study aimed to compare the surface microhardness (MH) and mineral content of white spot lesions(WSLs) after using bioactive glass (BAG)casein phosphopep-tides-amorphous calcium phosphate(CPP-ACP),and nanohydroxyapatite(Nano-HAP) under pHcycling. Material and method:18 sound maxillary first premolar were used for the study.10 were selected for the vickers microhardness test, For Energy-dispersive X-ray spectroscopy analysis (EDX), the remaining 8 premolar teeth were used, 40 sections of enamel blocks (Four from each tooth) were produced from the middle part of the buccal and palatal surfaces of teeth for MH test while 48 sections of enamel blocks (Six from each tooth) were produced for EDX analysis. Enamel slabs were divi
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In this paper the effect of nonthermal atmospheric argon plasma on the optical properties of the cadmium oxide CdO thin films prepared by chemical spray pyrolysis was studied. The prepared films were exposed to different time intervals (0, 5, 10, 15, 20) min. For every sample, the transmittance, Absorbance, absorption coefficient, energy gap, extinction coefficient and dielectric constant were studied. It is found that the transmittance and the energy gap increased with exposure time, and absorption. Absorption coefficient, extinction coefficient, dielectric constant decreased with time of exposure to the argon plasma
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The experiment was conducted in kalar horticulture station / sulaimania province in growth season in 2006-2007 , by using pots , each pot capacity is 4 kg soil , soil was brought from one of the region fields to study the influence of increasing concentration of GA3(0 , 25, 50, 75 , 100) ppm and two levels of NPK fertilizer (18-18-18) that (0.23 and 0.64) g/4kg soil in perpot (that equals 160 and 320 kg fertilizer /ha.) on some concentration of nutrition elements in grains , the experiment was applied through completely randomized design (C.R.D.) by using three replicates . The results showed that the increase in values of the studied characteristics concentration of (Nit
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