There is no doubt that the banking operations are ingredients of human societies life, and a basic element for it , as well as the banking operations consider an effective economic given , Nowadays the bank is necessary for the modern life, it is not only a luxury cultural or scientific achievement, but has become an effective factor to the civilian life, and the life do not go on without the existence of banks, So the Islamic banks have come in response to requisite the economic, social and contractual life of Muslims, and the main aim of these banks is to apply the law of God in the banking and financial transactions in the Islamic societies, and already these banks have face obstacles and financial risks which especially facing by the investment in these banks.Our modest research which entitles (obstacles and financial risks that facing the investment in the Islamic banks - and ways of treating them – )has come to study the most important obstacles and risks, and seek to find solutions to the obstacles and risks in order to success the banking operations in the Islamic banks .The scientific material of the research distributed into three demands , first: - dedicated to study the concept of risk linguistically and doctrinal and economically, and we are studying in the second demand :- the most important obstacles and financial risks which face the investment in the Islamic bank, and the third demand comes to introduce the proposed solutions for the risks and financial obstacles which facing the investment in the Islamic banks , with stating the most important results and recommendations of the research.

This research is entitled Hajj Mulla Jalizadeh and his fatwas (advisory opinion) on the subject of divorce. It deals with the biography of Hajj Mulla Asaad Julizadeh, who has written many books in the field of legislation, jurisprudence and various sciences. Many distinguished scholars from different regions have graduated on his hands. However, his biography and writings have been forgotten. The importance of studying about him and his books lies in the fact that such studies preserve his writings from being forgotten. The method used in this study is the descriptive, analytical method. The research is divided into two sections: The first section: includes the translation of the life of Hajj Mulla Asaad Julizadeh. The second section studies the fatwas (advisory opinions) of Hajj Mulla Asaad Jalizadeh. He is the only person among his family who passed away outside Kurdistan.

Purpose To examine the implications of the cessation of LIBOR in the context of Islamic finance transactions and to suggest potential solutions for the Shari’ah-compliant use of near risk-free reference rates (RFRs) in such transactions. Design/methodology/approach Provides an overview of the main regulatory changes by the UK’s Financial Conduct Authority (FCA) to LIBOR, a review of the key details regarding the cessation of LIBOR and specific risk factors, a discussion of core concepts of Islamic finance and the unique challenges that the models face considering the LIBOR reforms, and an outline of several innovative solutions that can be utilized by organizations and institutions to overcome the potential complexities of the LIBOR reforms. Findings The financing component of a seller’s profit margin in a murabaha transaction may be calculated using LIBOR, a forward-looking rate. LIBOR as a financing rate benchmark is being replaced by RFRs, which are backward-looking rates. A possible way to use RFRs in a murabaha transaction might be to recalculate the seller’s profit margin depending on actual RFRs during the financing period with the seller offering appropriate rebates to the buyer. Originality/value Expert guidance from experienced corporate, financing, investment, and Islamic financing lawyers.

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إن مسألة تعدد الزوجات جاءت في القرآن الكريم و هو نص واضح و صريح.للرجل المسلم ووفق الشريعة الإسلامية أن يتزوج امرأة واحدة او اثنتين او ثلاث او اربع ,إن حكم تعدد الزوجات التكليفي هو (اباحته)اي (مباح) ,متروك فعله و عدم فعله للرجال على وجه الاختيار , ولكن وفق شروط شرعية.ان مسألة تطبيق الشريعة من اهم المسائل التي تحتاج الى فقه متمكن لا يجافي النصوص القطعية و القواعد الشرعية ,وفي نفس الوقت لا ينكر الوقائع المشهودة و المصالح الظاهرة . من أبرز الشروط للتعدد العدل و القدرة على الانفاق , وجاء في النص المعدل لقانون الاحوال الشخصية النافذ في اقليم كوردستان شروط عديدة , من اهمها موافقة الزوجة الأولى على الزواج الثاني ,ويكون توافر الشروط المطلوبة سبب لإعطاء الإذن من قبل القاضي المختص لإجراء عقد الزواج الثاني .ومن يجري عقد زواج بالثانية دون أخذ اذن مسبق من القضاء يعاقب بالحبس و الغرامة ,دون أن يكون للقاضي سلطة تقديرية في إختيار إحدى العقوبتين أو يقوم بوقف تنفيذ العقوبة ,حيث منع المشرع ذلك بنص قاطع وذلك في الفقرة التالية لفقرة العقوبة , و بذلك يكون العقوبة شيء حتمي. وحسب نتائج الإستبيان و إستطلاع آراء العاملين في القضاء فأن مسألة تحقق كافة الشروط شيء غير واقعي وأن الشروط تعجيزية ولايمكن أن تتوافر جميعها في وقت واحد . إن المشرع الكوردستاني عدَّل في نص التعدد لمصلحة المرأة , ولكنه في الواقع العملي لم يشكل عائقا امام التعدد , ولكنه وسع الشرخ في العلاقة بين الزوجين , لأن الزوجة الأولى لن توافق بارادتها و رضاها على زواج زوجها بامرأة اخرى ,وهذا هو سبب خلق المشاكل وليس طريقا لحلها .