Inception Modelling for Sudan Investment Map

The main objective of this paper is Sudan investment map inception modelling, a lot of work has been carried out. A large number of output results have been obtained, where the domain, directives and objectives of Sudan investment map were clarified, as were suggested 12 dataset as the fundamental databases, and then was put the scenarios and policies for it.


INTRODUCTION
The overriding goal of the inception phase is to achieve concurrence among all stakeholders on the lifecycle objectives for the project.
The primary objectives of the inception phase include: 1. Establishing the project's system scope and boundary conditions, including an operational concept, acceptance criteria and what is intended to be in the product and what is not. 2. Discriminating the critical use cases of the system, the primary scenarios of operation that will drive the major design trade-offs. 3. Exhibiting, and maybe demonstrating, at least one candidate architecture against some of the primary scenarios. 4. Estimating the overall cost and schedule for the entire project (and more detailed estimates for the elaboration phase that will immediately follow). 5. Estimating potential risks (the sources of unpredictability).
individual use case activity. It is a discovery and planning phase. The inception modelling process is concerned with extracting the objectives and directives of the investment process in Sudan. This is in addition to specify the system use cases according the domain and objectives of the system.
To construct the inception model for Sudan investment map the following processing have be carried out: 1. Specifying the domain, directives and objectives of Sudan investment map. 2. Preparing initial use cases. 3. Needs assessment.

Extracting Objectives and Domain of Sudan
Investment Map The objectives of Sudan investment map were obtained from the objectives, vision and requirements of the Ministry of Investment and other related sources and directives.
The Ministry of Investment was established as a full Ministry by Presidential Decree No 24 for the year 2002. The Ministry is responsible for formulating Strategies, policies and clear goals and programmes aimed at developing and attracting local and foreign investments in Sudan [8] .
The Ministry's key responsibilities as defined by Presidential Decree No. 24 of the year 2002 can be summarised as follows: 1. Executing strategies, policies and priorities for investment. 2. Execution of the Investment Encouragement Act. 3. Preparation of federal and state investment maps. 4. Improving the investment climate and facilitating and enabling procedures for investment. 5. Developing investment promotion mechanisms. 6. Monitoring and evaluation of the execution of its investment policies. 7. Working to attract local and foreign direct investments in Sudan. 8. Target investment into the nation's infrastructure. 9. Carry out any tasks assigned to it by the Council of Ministers aimed at promoting and enhancing the investment climate.
The investment instructions in accordance with the National Investment Promotion Act of 2013 are focused on the following items: 1. Encourage investment in projects that achieve the objectives of the national strategy and development plans and investment initiatives by different sectors. 2. Investment at the national level in different fields. 3. The investor may not be discriminated as Sudanese or non-Sudanese, a public or private sector and a cooperative or joint sector. 4. It is not possible to distinguish between similar projects in similar areas with respect to the granting of guarantees and advantages. 5. An official body or board shall be established under the chairmanship of the President of the Republic, which is the supreme authority responsible for investment affairs and shall have a number of competencies and authorities.
6. The chairperson of Authority shall be a member and a rapporteur of the Board. 7. A financial body or authority shall be established which shall have financial and administrative independence and a legal personality, with its competencies and authorities., and shall have a chairmanship appointed by the President of the Republic. 8. A one-window system shall be established by a members of the commissioners of the relevant ministries and the relevant entities of the investment 9. The investment map should be conducted in cooperation and coordination with the relevant ministries and states, and submitted to the Board for approval 10. An annual budget should be prepared and estimated.
The Ministry of Investment has establish a higher committee to prepare the national investment map, with the following functions and responsibilities: The investment map is a document that includes available resources that can be exploited economically and contain natural resources on the ground and within them and the resources acquired on the ground as well as all available resources and independent and how to develop them. The importance of the investment map stems from its active role in the exploitation of economic resources in the best way to achieve the country's development goals. The importance and objectives of the investment map can be stated as follows: 1. Identify current and future investment areas, Inventory physical and human resources and provide the infrastructure necessary to launch investment. 2. Assisting in the development of macro policies that achieve the objectives of balanced development. 3. Help planners and implementers to make the right decision at the right time and place. 4. Assisting in promoting foreign and domestic investors. 5. Help to maintain ecological balance when exploiting resources. 6. Helps to overcome the problems resulting from blurred vision shared of the various parties. 7. Assisting investors in preparing feasibility studies and selecting the appropriate field and location for investment. 8. Provide documented information that can be used in scientific research. The domain of the study includes the Republic of Sudan and sometimes extends to the world. Because the domain is Sudan, the study suggested that the World Geodetic Geographic Coordinate System 1984 (WGS84) be datum and coordinate system used, because it is a three dimensional model used for vast countries located in a number of zones including Sudan, in addition, the Sudanese Survey Authority adopted it as a coordinate system.

Fundamental Datasets
Fundamental refers to the foundation on which something is built or from which something is derived. A process, phenomenon or, as relevant here, a set of data, can be considered fundamental, if it is primary in a sequence of events of a process, and essential in a sense, that without it the process cannot be completed. A review of regional and international literature revealed that there is no universally accepted or unique definition of fundamental geospatial data. Any geospatial data categories are fundamental in relation to some subsequent process. However, these processes are so wide-ranging and varied that they do not uniquely identify the fundamental data required for their execution. Fundamental datasets need to be identified within appropriate user-defined frameworks and in many instances are defined by the mandate of organizations. A key aspect of fundamental datasets is that they should be a reference frame, foundation or base for the development and integration of geospatial datasets within these frameworks at a national, sub regional and regional level [4] .
Geospatial datasets can only be considered as fundamental if they fulfill certain conditions. The United States Federal Geographic Data Committee (FGDC) has provided guiding principles for building fundamental geospatial data sets. The following points summarize the important guide lines: 1. The data should be basic in the sense that they are not easily derived from other datasets, provides a common reference base for thematic mapping. 2. Must include, either explicitly or implicitly, a geometric reference frame. 3. Must contain sufficient level of detail appropriate for the intended applications and should have wide applicability across all the sectors of the national economy. 4. Must be continuous, contain consistent information, and have complete coverage for the area of interest. 5. The data should be a preferred, represent the best available data, most current, complete, accurate data source. 6. The framework is a public resource, where access to framework data should be at the lowest possible cost and without restrictions on use and duplication of effort should be minimized.
The abstraction level of Sudan investment map is the geodatabse model, which is an object oriented database for modeling the reality. One of the most critical steps to designing a geodatabase is determining the eventual layout for the geodatabase. The layout of the geodatabase really refers to the actual grouping of data layers or feature classes within feature datasets of the geodatabase.
The scope of this paper entailed providing the integration of a number of datasets of varying formats to create a clean investment map for Sudan in a Geographic Information System (GIS) georeferenced geodatabase format, based on well-defined fundamental datasets. 12 dataset ( Figure 1) were suggested as the fundamental datasets for Sudan investment map system, were chosen according to previous world studies in this field (Studies in Armenia in 2012 and 2016 and Iraq in 2013) and also according to the nature of Sudan and the available resources of investment. These are the agriculture, mining, oil, manufacturing, water and electricity, construction, health, education, transportation, communication, tourism and financial activities use case. There are two ways to build scenarios and policies of use cases, the diagram and tabular method, in this paper the tabular method have been used.

Needs Assessment of Sudan Investment Map
The key aspect of the Sudan investment map needs assessment is to analysis the use cases to identify the scenarios and polices of the fundamental datasets based on the requirements, objectives, directives and specification of Sudan investment map. The use case analysis aims to provide the necessary understanding of relevant data sources and models, actors and their interactions, and the workflows towards meeting the investor requirements posed by an application.
The methodology used in this paper assumed that there are no clear user-driven overall requirements and that the investment map specific requirements can be determined during the use case analysis. However, at this stage of the inception model, the overall requirements are not necessary to be well defined and so the investment map designing process has to make some assumptions following the iterative approach of the investment map methodology. Also, the data sources that will be employed for the proposed datasets are often not well documented in terms of the data harmonization components and this expertise is not always readily available.
International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470 The next step of the inception model outlines the specific needs assessment of the Sudan investment map system, where a detailed view of the use cases have been described and portrayed. The assessment process have been derived and predicted from the essential requirements of the investment map and the themes of the proposed fundamental datasets. A general overview of the investment map use cases has been generated to reflect the interconnection of the use cases together with the basic actors of the investment map.
Each use case has been well defined and described. This includes short summary of the use case, priority and level, actors and preconditions. The primary scenario for each of the 12 use cases has been adopted and defined. This provides and describes actors, assumptions and steps that can be used to develop the concept of the use case. Policies and functionality for all use cases have been defined. Finally, the expected outputs of each use case have been described, detailed and listed.

RESULTS AND ANALYSIS
Referring to the inception modelling processes, the fundamental dataset composed of 12 use cases.
No accurate data was available to generate the datasets of the investment map. In addition, data available at the Ministry of Investment was not optimal and not in the digital format. Data was collected from visits to the relevant authorities, scientific papers and objectives of the investment process in Sudan.
Regarding to this situation of the available data, much effort is still needed to digitization, clarify, check, update and complete the essential data for generating an appropriate fundamental dataset for Sudan investment map. However, it is very important to point out that it cannot be expected that all datasets required will immediately be available for the investment map system and in the accuracy desired. Therefore, the most important possible data constraints could be summarized as follows: 1. Lack of data.
3. Generalization problems. 4. Coding problems. 5. The resolution of the raw data requested for the development of the investment map plays a significant role in dealing with the tasks and objectives of the investment maps.

Agriculture Use Case
Agriculture and livestock ( Figure 2) are among the most important sources of livelihood in Sudan for many of the country's population. Sudan is one of the largest countries on the African continent in terms of area and one of the most important countries in the world where water and arable land are available, making it a confirmed global food basket.  Table 1 lists and describes the process that have been carried out to model the agriculture use case. It provides and describes actors, assumptions and steps that were used to develop the agriculture use case of Sudan investment map.

Current Status:
The contribution of agriculture (agro-industry) to total manufacturing output is 60 per cent, in the form of raw materials, 80 per cent of non-petroleum exports are agricultural products. Livestock are raised mainly by pastoral and agro-pastoral groups. Herd size may vary from below 50 head of cattle to several thousand per household. Livestock production has vast potential and many animals, particularly camels and sheep, are exported to Egypt, Saudi Arabia, and other Arab countries. Beef has lately been exported to these countries as well [7]. Sudan used to depend mainly on traditional agricultural exports, which came from irrigated, rain-fed traditional and livestock sub-sectors. However, the prospect of quick gains in the service and construction sectors, compared to higher risks and lower returns in agriculture, drove most investment activities and commercial.

Scenario:
Existing maps, attributes data, documents and satellite images will be used to specify and classify the geospatial features that represent the sectors and components of the agriculture system. All maps should be georeferenced to World Geodetic Geographic Coordinate System 1984 (WGS84) datum and coordinate system. Raw data and ancillary information will be collected from different sources. Image analysts will perform enhancement operations. GIS experts will generate agriculture vector data. Attributes data will be assigned to the processed data.
Agriculture geospatial features will be symbolized and displayed within the environment of the representation model of the investment map.

Policies:
Perfect management of the agriculture system, thus contributing effectively to the national economy. Detection of areas empty and suitable for agriculture. Users perform Geospatial and Statistical analysis. Comparison of agriculture in Sudan between past, present and future. Updating the agriculture parameters in digital format easily. Provide a clear vision for the investor to choose suitable agricultural projects. Making decisions of agriculture use case and implementing development programs and activities on the basis of these decisions.

Expected Output:
Agriculture digital thematic maps. Rich information and reports on the components of agriculture in Sudan. Geospatial and statistical analyses Outputs. Solutions for problems associated with agriculture activities.

Mining Use Case
Sudan's topography varies from desert lands, mountain ranges, and volcanic mountains to wadis and this diversity has led to mineral diversity. The mining sector is based mainly on the geological work carried out by the Commission, where it conducts research and exploration of minerals through geological, geophysical and geochemical studies by Sudanese research teams or in cooperation with foreign institutions. Table 2 describes the mining use cases scenario.

Current Status:
The geology of the Sudan is dominated by the basement complex formations that cover more than 50% of its area. Sudan has a long history and a big heritage of mining culture which go back to three thousand years when Nubians extracted gold and base metals and smelted iron to make water wells. Now there are 14 (4 underway

Scenario:
Experts in mining field will specify and classify the geospatial features that represent the basic components of the mining system. The investment map system analysts will model the mining geospatial features. Attributes data will be extracted from existing maps, documents and satellite images. Existing maps will be digitized and georeferenced to the coordinate system of the investment map. GIS experts will simplify and generalize the thematic layers associated with mining use case.
The thematic layers with their Attributes data will be symbolized and displayed in the representation model of the investment map.

Policies:
Actors identify and detect mining components. Actors will be able to carry out geospatial statistical analysis to resolve problems associated with the mining concept.
Increasing the efficiency mining systems in the country. Updating the mining parameters and components. Perfect management of the mining system in Sudan. Providing useful information and documents to investors in the mining sector. Making decisions on mining use case and implementing development programs and activities on the basis of these decisions.

Expected Output:
Digital and hard copy thematic maps for mining components. Documents and reports of mining in Sudan.
Outputs of the geospatial and statistical analyses.

Oil Use Case
The discovery of oil in Sudan has had a profound impact on the internal and external economic and political arena. Oil exploration in Sudan began in the 1950s in the Red Sea region, where many foreign and Sudanese companies contributed to the discovery and production of oil. The oil enter in the Sudanese economy have led to structural change in the structure of the national economy, where oil revenues have contributed by an Effective proportion of public revenues after the adoption of Sudan entirely on agricultural and animal exports, thus changing exports structure of Sudan from cotton to oil. Table 3 describes the use case scenario of the oil sector.

Scenario:
Experts and technicians will collect the raw data. System analysts will model the oil geospatial features. All maps will be georeferenced to investment map coordinate system (WGS84).
Oil geospatial features will be classified and digitized to generate the vector data. According to the classification process the attributes data will be assigned to the processed data.
A geometric network will be built for pipeline components. Connectivity rules, edges, junctions and barrier layers will be generated. GIS experts will simplify and generalize the thematic layers associated with each class of the oil model. The thematic layers and the associated geometric network components with their primitive attributes will be symbolized and displayed in the representation model of the investment map.

Policies:
Actors identify and detect oil components and the rich areas by oil. Perfect management of the oil system. Actors can perform geospatial and statistical analysis to resolve problems associated with the energy activities.
Finding the Geometric Network of pipeline components. Actors will be able to track the oil flow direction. Increasing the efficiency of oil sector and therefore encouraging the investment in the country. Updating the oil model. Detecting oil conflicts with other sectors. Making decisions and suggesting solutions.

Expected Output:
Digital thematic maps of oil components. Pipeline Geometric Network. Hard copy maps and reports of oil in Sudan. Geospatial and statistical analyses outputs.

Manufacturing Use Case
The industry in Sudan is a limited international industry. It relies mainly on agricultural machinery and low-voltage industries. In the past years, an industrial project has been opened in the state of Al-Jazira under the name of the Jiyad industrial complex, which relies on the collection of cars and Trucks inoperative, and heavy military equipment such as troop carriers and combat tanks. Table 4 details and describes the manufacturing use case scenario.

Current Status:
manufacturing sector in Sudan remains relatively small; manufacturing and mining combined contribute less than one-third of the Gross Domestic Product (GDP) and employ only a small percentage of the country's labor force. The country's industrial base is dominated by the processing of food and beverage products. Sugar refining is a major activity, as are the production of vegetable oil and of soap, the ginning of cotton, and the production of cotton textiles.
Other industries include oil refining and the production of shoes, chemical fertilizers, and cement. Many factories, however, operate at a mere fraction of their capacity [14].

Scenario:
Experts in manufacturing field will specify and classify the geospatial features that represent the basic components of the manufacturing system. Raw data will be collected from different sources. Existing maps will be georeferenced to the coordinate system of the investment map. GIS experts will model and develop different layers associated with manufacturing components. Attributes data will be refined and assigned to each layer. The basic manufacturing layers with their primitive attributes will be displayed in the representation model of the investment map.

Policies:
Actors detect manufacturing components. Perfect management of the manufacturing system, and therefore increasing the investment in Sudan. Produce additional employment opportunities for citizens. Updating the manufacturing information. Users will perform different analysis. Making decisions and suggesting solutions.
Expected Output: manufacturing system in digital format. Analyzing the manufacturing system to generate solutions. Full information and reports of manufacturing components.

Water and Electricity Use Case
Water represents the appearance and source of life and blessings where Sudan has multiple water resources represented in the waters of rivers, rain water, surface water, groundwater, valleys and coves, where cross the grounds of the Sudan, rivers, valleys, coves and many tributaries, seasonal and permanent, most famous river Nile, which is the most important phenomenon of geomorphology in Sudan.
The electricity industry in Sudan has undergone several stages since Sudan became acquainted with electricity through bilateral governance. Electricity is generated by water, gas and thermal generate stations, and then transported through transmission lines and distributed by distribution stations.  Surfaces and Underground information of the existing service of water and electricity networks. Attributes data. Current Status: Although the World Health Organization estimated that 70 percent of Sudan's population had access to improved drinking water in 2004, the reality is that access to water is extremely low in rural areas. The World Bank estimates that rural access to safe water is as low as 14 percent. Sudan's recovery from the civil war and the current humanitarian operations in response to the Darfur crisis are the driving forces in the sector. Reform of the water sector's institutional set-up and the delegation of responsibilities between the national government, the states, and the Government of Southern Sudan are among the goals laid out by the Ministry of Water Resources and Irrigation's 2007 work plan. Strengthening cooperation among all of these institutions is another goal [18].
The National Strategic Plan for Sudan -the first since the signing of the comprehensive peace agreement -provides a framework for the country's peace and development efforts between 2007 and 2011. It gives priority to the construction of electricity distribution networks and rural electrification projects to promote sustainable economic development, as well as capacity building within institutions [16]. The government in Khartoum has announced plans to raise the country's electrification level from an estimated 30% to about 90% in the mid-term. Large investments into the medium and low voltage distribution grids will be necessary, but not sufficient to reach this ambitious goal within the government's allocated time limit. For example, the foreseeable increase in power consumption would require new generating capacity. Significant capacity additions have been made in recent years (1,980 MW from 2003-2011).  [17].

Scenario:
Experts in transportation field will specify and classify the geospatial features that represent the basic components of the transportation system. The investment map system analysts will carefully model the geospatial features associated with the transportation use case , both in the conceptual and logic phases. Raw data and ancillary information will be collected from different sources. Transportation data will be used to model the geographic locations, interconnectedness, and characteristics of the transportation system. Pre-classification and mapping process will be carried out to georeference and represent the transportation model components. GIS experts will build a geometric network associated with transportation use case. Edges, junctions and barrier layers will be generated. Subtypes, domains, topology and connectivity rules will be designed and constructed. The basic transportation layers and the associated geometric network components with their primitive attributes will be symbolized and displayed in the representation model of the investment map.

Policies:
Detect transportation components.
Perfect management of the transportation system. Facilitation accessibility for all people and organizations. Improving the efficiency of use of transport infrastructure. Finding the Geometric Network of transformation. Finding the best route and closed services. Tracking and monitoring events and automobile objects. Updating the transformation parameters and components. Detecting transportation conflicts with other sectors. Making decisions on transportation problems and suggesting solutions.

Expected Output:
Transportation system in digital format. Geometric Network of transportation. Analyzing the transportation system components with other sectors components to generate solution.
Hard copy maps and documents of transportation content.

Communication Use Case
Communications in Sudan include fixed and mobile phones, Internet, radio, television, computers and newspapers. The investment policies in this sector are encouraging large projects that come with new additions and wide media revenues, encouraging advertising companies which owns new international technologies and encouraging the establishment of consultancy firms. Table 10 describes the primary scenario for modeling the geospatial features which represent the Communication use case. Applications in the fields of administration and finance. Number of students studying ICT in national universities increased from 3000 in 1998 to >10,000 in 2008 Extensive training programmes were carried out in all government departments to train literally every worker (implementation is almost 100% in most institutions and not less than 50% in any). Budget approved by the Ministry of Finance for Information Technology (IT) is administered by a sub-committee of the above mentioned Technical Committee. Their mission is to bridge the gap between government ministries specially in Local Area Network, automating and digitizing administrative and financial matters and efforts towards improving services provided by using the technology. The 2002 Strategy was replaced by a new National Strategy in 2007 which was based primarily on the recommendations of the two IT Summit Conferences (Geneva and Tunis).

Scenario:
Raw data and ancillary information will be collected from different sources. The investment map system analysts will carefully model of the communication environment. All maps should be georeferenced to WGS84 coordinate system. GIS experts will generate a thematic layer for the communication data. Attributes data will be assigned to the processed data to generate a relational database. Communication features will be symbolized and displayed within the environment of the representation model of the investment map. Expected Output: Communication system in digital format. Attractive multimedia documents. Geospatial and statistical analysis (in different format) could be obtained to investigate problems, thus will be great help in generate solutions. Hard copy maps, reports of communication content.

Tourism Use Case
The Sudan has many tourist attractions that enable it to occupy an important position in the world tourism market (Figure 3), among these are, archaeological sites, museums the most important of which is the National Museum in Khartoum, Kerma area where the old architectural appearance, Jebel Barkal, Red Sea and water activities, Eastern Desert that one of the most important gold mining areas since the Pharaonic era, the mountains of Al-Sanqar in North Kordofan, Jebel Marra, Sibalouq waterfalls, Al-Muqrin, protected areas where the protected of Dandar is the most famous in the southeast of the country, Nile tourism and there are also many local and foreign tourism companies in the country. Which also made Sudan one of the top ten countries in the world enjoy with a variety of attractions and tourist destinations; geographical location, wide area, diversity of landscape and climate.  Table 11 summarizes the tourism use case, where the mapping, modeling, classification, geo-referencing and representation processes are briefly described and identified.

Current Status:
Word in tourism, constituting only 1.3 % of the total Sudanese workforce. Despite substantial investment, Sudan lacks a solid infrastructure in comparison with most of its neighboring countries. As a result, the Ministry of Tourism and Wildlife has pursued a strategy of development that primarily envisages bolstering the protection of wildlife and developing further national nature reserves. In 2010, the Sudan International University founded the Faculty of Tourism and Hotels to offer education in this field. Graduates bring accounting and management skills to the industry [10]. Tourism development has been negatively affected by the longstanding conflict in Sudan, and the country remains one of the lesser visited destinations in Africa. Recent investments have, however, boosted the tourism industry. Very little research has been carried out to understand tourism in Sudan. Future contributions can examine how archaeological heritages are constructed as major tourism products and assess nature reserves as veritable bids to bolster sustainable tourism.

Scenario:
Raw data and ancillary information will be collected from different sources. The investment map system analysts will carefully model of the tourism environment. All maps should be georeferenced to WGS84 coordinate system. GIS experts will generate a thematic layer for the tourist data. Attributes data will be assigned to the processed data to generate a relational database. Photos and Multimedia documents will be used to provide a hotlink activity. Tourist and Archeological features will be symbolized and displayed within the environment of the representation model of the investment map.

Policies:
Detect and identify tourist sites. Analyzing and managing the tourism environment. Detecting areas of high or low levels of tourists. Detecting and selecting attractive areas for constructing new tourist projects and activities.
Making decisions for the Tourism sector. Updating the tourism parameters and components.
Providing useful information to investors in the tourism sector.

Expected Output:
Tourism and location maps in digital format. Geospatial and statistical analysis outputs. Hard copy maps and documents of tourism content.

Financial Activities Use Case
Sudan is one of the countries that houses Islamic banks where there are many banks. There is no doubt that the banking system in general and the Central Bank of Sudan in particular have a major and important role in building the investment map in the country by attracting and directing investments in foreign currency. Table 12 describes the financial activities use cases scenario.

Current Status:
Since 1989, Sudanese banks were made to conform to Islamic principles that prohibit use of interest rates in all financial transactions. But the peace agreement accorded in 2007 with South Sudan part stipulated that banking system in the South is exempted from the Islamic banking system. As a result, the main financing modes of the banking system in the remaining parts of the country in the north comprises of Mudarabah (passive partnership), Musharakah (active partnership), Murabaha (sale contract at a profit markup), and Salam (forward sale contract). When utilizing these financial modes for income generation, northern Sudan banks use both fixed return modes such as Murabaha, and leasing and variable return modes such as Mudarabah and Musharakah. While on the liability side northern Sudan banks have made significant progress in using profit sharing, this is not the case on the asset side. The share of profit sharing modes in total financing provided by northern Sudan banks is very small as compared to Murabaha financing, which have the lion share in total finance resources [9]. Since Islamic banks manage their investment capital based on interest-free principle, their capital structure is believed to be dominated by shareholders equity and investment deposits which mainly based on profit and loss sharing principle. In other words, the return on capital is determined by the return on the economic activity in which the funds are employed.