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 (Mudar

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

The present study deals with processing of one seismic line (2WL2) with a length of (37km) for (2D) seismic data of west Luhais area that is located within the administrative borders of the province of Muthanna in south of Iraq. The quality of the recorded data of this line is in general weak due to the effect of noise mainly. The study was made up in oil Exploration Company by utilizing OMEGA software which consists of a great number of the processing programs. The elevation static correction and residual static correction were applied on the studied line and the final section were resulted after completing the treatment processes that proceed followed of the static correction process and the result of elevation static correcting was go

This study deals with the application of surface-consistent  deconvolution  to the two-dimensional seismic data applied to the Block 11 area within the administrative boundaries of Najaf and Muthanna Governorates with an area of ​​4822 , the processed seismic data of line (7Gn 21) is 54 km long. The study was conducted within the Processing Department of the Oil Exploration Company. The gap surface- consistent deconvolution was applied using best results of the  parameters  applied  were: The length of the operator 240, the gap operator 24, the white noise 0.01%, the seismic sections of this type showed improvement with the decay of the existing complications and thus give a good continuity of the reflectors

Soil resistivity depends on many overlapping factors, which influence it in various ways. The aim of this study was to determine the effects of some physical and chemical factors on soil apparent resistivity. The results of field, laboratory, and statistical studies revealed a complex relationship between water content, pH, and salinity with soil apparent resistivity. The results showed that water content had a clear effect on apparent resistivity, as it increased significantly when water content value decreased to less than about 5%. The results also showed that increasing the salinity ratio at the expense of water content led to an increase in the apparent resistivity values. The apparent resistivity values also increased significantly

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

The world faces, in the last years of the last century and the beginning
of the current century i.e. the 21st century, a great expansion and a large
openness on new worlds in studies differ in their development, detection of
thinking methods and practice of mental processes.
The recent studies have proved an increase in the scientific
achievement among students through the presence of new techniques one of
which is Landa Organizing and Exploring Model concerning Physiology that
deals with various body organs.
This research aims at identifying the effectiveness of Landa Model on
the achievement of the Technical Medicine Institute students in Physiology so
as to be sure of the following nil hypothesis: there i

The current study was conducted to test the efficiency of the vegetative part (plant leaves) of plant species of shrubs and trees involved in forming semi-artificial vegetation in the city of Baghdad, Karkh, in the uptake and accumulating the lead element that pollutes the air in the city atmosphere. Five plant sampling sites were selected: Al-Kadhimiyah, Al-Mansour, Al-Ma'aml (Al-Salam district), Al-Adl, and Al-Ameriya district intersections (Al-Seklat), and symbols were given (A, B, C, D, E) respectively. The spread and distribution of plants vary in terms of human activities and pollution levels, affecting the five sites that recorded more than 20 species. For a real comparison between plant efficiency and the effect of the nature of

     Water treatment plants play an important role in the purification and distribution of safe drinking water to the public. The present study focused on the performance assessment of the Al-Rasheed water treatment plant [ARWTP]. The main objectives of the assessment were to determine the efficiency of various plant units as well as the quality of inlet water from the Tigris River. Results obtained from the collected data indicated the presence of high concentrations of soluble nitrate and phosphate ions in the filtered water. The removal efficiency of alkalinity, EC, total hardness, SO₄, Cl, NO₃ and PO₄ were found to be (+11.05%), (-0.67%), (-29.33%), (-2.64%), (-6.25%), (-32.13%), and (0%) respecti

One of the main environmental problems which affect extensively the areas in the world is soil salinity. Traditional data collection methods are neither enough for considering this important environmental problem nor accurate for soil studies. Remote sensing data could overcome most of these problems. Although satellite images are commonly used for these studies, however there are still needs to find the best calibration between the data and real situations in each specified area. Landsat satellite (TM & ETM+) images have been analyzed to study soil pollution (Exacerbation of salinity in the soil without the use of abandoned agricultural for a long time) at west of Baghdad city of Iraqi country for the years 1990, 2001 & 2007. All of the th