The place in which the person lives and his geographical and social environment have a great impact on building his personality, belief and culture, Islam has alerted the importance of the Muslim to make sure to choose the appropriate place in which he resides and dwells in that it is compatible with his religion and belief in order to ensure communication with Islamic knowledge in a way that enhances his belief Arabization occurs when a person makes himself an Arab by living the life of the Bedouins, and creates the morals of the Bedouins from the inhabitants of the Badia with its harshness, cruelty, ignorance and lack of understanding in religion and far from the sources of knowledge of Islamic knowledge. Blasphemy and polytheism, and the consequences of this transfer, such as a lack of religious knowledge of the obligated person, abandoning understanding in religion, and not learning the legal rulings. Traveling to and residing in this country has become one of the biggest problems facing the Islamic nation and the Islamic community, and one of the biggest concerns that Muslims and groups endure in this era.
It is agreed upon among the jurists that it is forbidden to travel to non-Muslim countries wherever they are in the east and west of the earth, if that travel necessitates a decrease in the religion of the Muslim, especially if the purpose of that travel is permanent housing, as the jurists have stated that housing between two days of the infidels without necessity is forbidden Because it is Arabized, so it is forbidden for a Muslim who lives in countries of polytheism and unbelief if he fears the diminution of his religion and the religion of his children, to stay in these countries, and then the Muslim who is settled in non-Islamic countries must return to Islamic countries if he knows that staying there will lead to a decrease in his religion or religion His young children. And this decrease is achieved by leaving the duties, or doing forbidden actions
What is involved in the ruling for the prohibition of Arabization is due to the lack of religion and the inability to know the rulings and the rituals that occur because of residing in the desert or in the countries of polytheism and infidelity, so it is permissible to reside in the countries of polytheism if the Muslim can freely maintain his religious functions, which include preserving the religion of his wife And his children are not left from Arabization, so it is permissible for him to reside in non-Islamic countries if they do not constitute an obstacle to his fulfilling his legal obligations regarding himself and his family, present and future.
And since travel to the countries of polytheism and disbelief that afflicted the Islamic nation in the present age and is one of the most prominent of the forbidden Arabization attestations, this research came to open a window on contemporary reality, and what is taking place in it from the blameworthy Arabization.
Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.
Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i
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This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable
... Show MoreBackground: Community pharmacists endure significantly elevated levels of work-related stress and depression, posing a threat to their overall well-being and possibly affecting the quality of patient care. Objectives: To explore workplace-associated stress and depression in Iraqi community pharmacists. Methods: This observational study was conducted using a cross-sectional design. Information was gathered through the utilization of an internet-based survey. The study involved a community pharmacist with a minimum of one year of experience working at community pharmacies. The survey utilized pre-validated questionnaires. The level of stress experienced was assessed using the Perceived Stress Scale (PSS)-10, while the level of depression was
... Show MoreAbstract The main purpose of the research is to clarify and investigate in details about Susan Glaspell’s role in shedding light on the predicament of women in American society in the early twentieth century showing how sense of the place played an important role in limiting the opportunities of female protagonists who try to escape the roles imposed upon them by society. Glaspell lived in the early twentieth century in the Midwest and tackled the important issues like: women's suffrage, birth control, socialism, union organizing when women were not able to vote or sit as a member on juries. Her Feminist cause is quite obvious through her works from her first one act play Suppressed Desire to the final three act play, Alison’s House. Th
... Show MoreThe increasing complexity of how humans interact with and process information has demonstrated significant advancements in Natural Language Processing (NLP), transitioning from task-specific architectures to generalized frameworks applicable across multiple tasks. Despite their success, challenges persist in specialized domains such as translation, where instruction tuning may prioritize fluency over accuracy. Against this backdrop, the present study conducts a comparative evaluation of ChatGPT-Plus and DeepSeek (R1) on a high-fidelity bilingual retrieval-and-translation task. A single standardize prompt directs each model to access the Arabic-language news section of the College of Medicine, University of Baghdad, retrieve the three most r
... Show MoreThyroid hormones (TH) regulate the metabolic processes required for normal development and growth; also, to organizemetabolism in adults, any defect in thyroid function leads to abnormality in thyroid hormones level. The current study hasbeen designed to find the relationship between retinol-binding protein-4 and progranulin in the serum of Iraqi women withhypothyroidism and hyperthyroidism, also, to study whether these patients are exposed to a risk of developing diabetes mellitus,and PGRN may be a biomarker in detection early stage of diabetes mellitus.Materials and Methods: in this study, serum samples were obtained from 50 Iraqis women patients, [25 patients withhypothyroidism (G2) and 25 patients with hyperthyroidism (G3)] in addition
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