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حكم الاجور الادارية على القرض الحسن في المصارف الاسلامية
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ان مسألة الاجور الادارية من المسائل التي يعيشها الناس ويتعاملون بها وقد اشتغلت هذه المسألة استقلالاً غير اخلاقي وغير شرعي من قبل بعض المؤسسات والمصارف وقد انخدع كثير من الناس حتى وقعوا في شباكها فوقوا في الحرام. لذا فقد بينت حقيقة الأجور الإدارية وبيان موقف الشرع منها وفرق الأجور الإدارية وبين الفائدة الربوية. وعُبر عن الاجور الادارية بالمصاريف الادارية أو الرسوم الادارية أو التكاليف الإدارية ، ولم اجد حسب علمي من عرف الاجور الادارية للقرض الحسن وان عرفت بصورة مطلقة ، فقد عرفت الأجور الادارية للقرض الحسن: هي مبلغ نقدي يدفع لمرة واحدة تفرضه الجهة الممولة على المقترض تعبيراً عن القيمة الفعلية لتكاليف منح القرض الحسن. اما عن حكم الاجور الادارية للقرض المصرفي الحسن في منحه كلفة لذلك جاز أحتساب هذه الكلفة واخذها من المقترض , وهذه الكلفة ينبغي ان تمثل القيمة الفعلية لكلفة القرض. وعليه يمكن التفرقة بين الفوائد الربوية والأجور الادارية ،إذا كانت مبلغا ثابتا غير مرتبط بمبلغ القرض ومتناسب مع الجهد المبذول فهي جائزة لأن المصاريف الإدارية أو مصاريف الخدمة الفعلية تعتبر أجرة. أما إذا كانت نسبة مرتبطة بالقرض تزيد بزيادة المبلغ المقترض وتنقص بنقصانه أو كانت غير متناسبة مع الجهد المبذول فإن ذلك يكفي دليلا على أنها فائدة وليست أجرة، وبالتالي فإنها تكون حراما .

Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Active Role of Admin strative Skills in Reinforcing Strategic Entrepreneur Ship Through Organizational Flexibility: دراسة استطلاعية لأراء عينة من الإدارات العليا والوسطى في المصارف العراقية الخاصة / بغداد
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The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Educational Performance according to Centralization and Decentralization
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The research aims to identify the effect of applying administrative decentralization to an educational performance by assessing educational performance before and after the process of transferring powers from the federal government (the Iraqi Ministry of Education) to local governments (governorates) as well as identifying the appropriate central or decentralized administrative system to advance the educational reality and performance. To achieve the goal of the research, educational data was collected and analyzed, as well as the measurement of educational performance indicators and analysis during two phases, the first represents the stage of applying the central system and spanned between the academic year (2011-2012) and the

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Accounting measurement of intangible assets (websites) within the framework of international financial reporting standards An applied study between a sample of Iraqi commercial banks)
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The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
دور دور( أبي القاسم قائم مقام )في القضاء على المتنافسين على العرش وتنصيب محمد ميرزا شاهاً على إيران
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  Abu Al- Qasim Qa ,im Maqam is famous figure in political life of lranian; The life of Abu Al- Qasim Qa ,im Maqam is full of incidents and conflicts in the period of the expansion of foreign influence in lran Abu Al- Qasim Qa ,im Maqam has an important role in the history of Iran Modern political considered him one of the most prominent leaders to the unified Arabian nationalistic liberating Abu Al- Qasim Qa ,im Maqam   raised in the history of the Qajar .

 

 

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
Regionalism Hegemony of Political Life in Tunisia and its influence upon construction of Political System
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The topic area of that’s paper dealing with regionalism hegemony upon ruling affairs and political life in Tunisia, this phenomena had historical origins, even before region of French occupation in 1881, after independence, the regionalism domination was practice and normal, the political system justified it's with many causes, like level of education, connection with Western civilization, enlighten intelligent, economic conditions in coast region and North of Tunisia compared with the South, also the role of President Bourqiba as founder of Modern Tunisia, he was from Monster (North of country) which was dominated as charismatic leader dedicate the regionalism domination through decades, yet after revolution in 2011, little changes ha

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
(الاستدامة في الحصول على الخدمات الحضرية (حالة تطبيقية على مدينة النجف الأشرف
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Publication Date
Wed Jun 10 2026
Journal Name
Al–bahith Al–a'alami
The public's reliance on satellite channels to get information about human rights issues
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The research aimed to study the role that the media play in shaping the public knowledge of human rights issues among the people of Kirkuk, which will be the focus of the study. The research was conducted by applying a survey panel to a random sample of the city's audience. The research dealt with the theoretical aspect of a theory that relied on the media, and the loans provided by the theory, on the basis of which the research was conducted and the research problem was determined based on a major question: What is the role that the mass media play in developing the knowledge of members of the public on human rights and the relationship between the intensity of view in that, as well as the identification of the effect of two variables G

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
CONTROL OF INFECTIOUS DISEASES IN FARM ANIMALS IN IRAQ: CONTROL OF INFECTIOUS DISEASES IN FARM ANIMALS IN IRAQ
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ABSTRACT

              Agricultural production, food security and safety, public health animal welfare, access to markets and alleviation of rural poverty have been achieved by controlling on veterinary services to prevent animal disease. World organization for animal health guidelines focus on controlling of animal disease which depends on good governance and veterinary services quality. The aim of veterinary services is controlling and preventing animal disease some of other aspects; it's responsibility of early detection, rapid response to outbreaks of emerging or re-emerging animal disease, optimizing quality and effectiveness of disease

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Acute Toxicity of Chlorpyrifos on the Freshwater Bivalves (Unio Tigridis) and Effects on Bioindicators
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A freshwater bivalve plays a crucial function in aquatic habitats as the filtered water and burrowing mussels mix the sediment, thus increasing oxygen content and making the ecosystem healthier. The aim of the study is to see how chlorpyrifos affects biochemical markers in freshwater mussel Unio tigridis. About 180 individuals per taxon and water samples were collected from the Qandil water resource on the Greater Zab River, Erbil Province, Iraq. Once arrived at the lab, the individuals were kept in aquaria with river water and an air-conditioned room Temperature: 25±2 and Light: 12h/12h and acclimatized to laboratory conditions for seven days in aged tap water. The mussel's identification molecularly and the DNA sequence of t

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
What came as a language in the book to explain Ibn Aqeel on Alfiya Ibn malek
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It is found in the book "Ibn Aqeel: Alfiya Ibn Malek" that there are some linqustical aspected are related to the native tribal speakers like Tamim or Tie or some others. Sometimes in the book he said "some Arabian said without mentioning the name of the tribe.
As weel, he hasn’t mentioned the accent but he does mention the language. In the book, he has brought back the most important and the biqqest Arabian tribes suchas tribes of Hegaz, Tamim, Hatheyal, son of Anber, Tie, Rabia Bin Wael, Bani Katham, Au there, Bani AL Harth, Bani Kalb, Bani Hgim, Zabid, Hamedan, Alia Qais, Bani Ameer and many others. However, the most mentioned tribes were Hegaz and Tami.
Hence, the importance of the book expiain Ibn Aqeel by mentioning these A

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