In his life, a person engages in different types of verbal and actual dispositions that result in various effects, some of which are necessary and not valid, such as selling, and some are not necessary for one of the two contracting parties, such as a mortgage or both, such as lending and agency. However, there are some actions that are sometimes necessary and not necessary at other times, such as a gift that indicates in its simplest sense. Owning money for another without compensation, it is one of the doors of benevolence and benevolence, and it is one of the attributes of perfection with which God, may He be glorified and exalted be He, described Himself. - And if this analogy is the difference - and distanced himself from greed, the Most High said: And whoever guards his own greed, it is they who are the successful (). Among its social effects is the introduction of pleasure to the heart of the gifted, the occurrence of affection and love between them, and the removal of grudges from hearts. Al-Fudayl bin Ayyad said: ((I do not appease the angry, nor do I sympathize with the ruler, nor do I ask for grievances, nor do I repay debts, nor do I persuade the beloved, nor do I ward off the warned with the like of a gift)) ( ).
It is one of the acts of righteousness and virtues that the noble Sharia entrusted to it. Despite this, it may be legitimate to return to it if the donor sees that it does not achieve the purpose for which it was created, or something happened that justifies him to withdraw from it. To his son al-Nu`man ((So take him back)) for the benefit of reconciliation between the children and to prevent enmity and hatred because of the division between them, despite the fact that the texts indicate the hatred of taking them back because he said r ((The one who returns in his gift is like a dog that returns in his vomit)) () and that he - the return - is contrary to the original The judge delegates to her because she is a reason for affection, cooperation, righteousness and benevolence.
In order to find out the opinions of the jurists and their evidence regarding the return of a gift and its impediments, we will divide the subject into two sections. In the opinion of Islamic jurisprudence, especially Hanafi jurisprudence, through the Ottoman Journal of Judicial Rulings, and this research is derived from a master's thesis tagged with the provisions of the gift in Islamic jurisprudence by the student Hussein Ahmed Ali Al-Najdi submitted to the College of Islamic Sciences at the University of Baghdad under my supervision in the year 1420 AH - 1999 AD, and I got the degree of excellence.
The current research sheds light on an important aspect of the great and rapid development in the field of science and technology and modern manufacturing methods as a result of the scientific revolution resulting from the accelerated cognitive development, which prompted designers in general and interior design in particular to exploit and invest in digital technology and the development of digital control in the process of designing the industrial product for the purpose of creativity and innovation through these digital programs Digital models achieve the requirements and desires of the interior designer according to the creative skill using modern software with high efficiency And extreme accuracy that is consistent with the requirem
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This study aims at finding out the sentimental smartness of the kindergarten children
and its relationship with some variables.
1- The level of the sentimental smartness of the kindergarten children.
2- Investigating the Zero hypothesis in that there are no significant statistical differences in
the sentimental smartness between the kindergarten children according to the sex variables
(males and females).
Some statistical tools have been used in order to arrive at the results that verify the
hypotheses of this study. The researcher uses (1) the distinctive power between two
distinctive groups; (2) the relationship between the item and the total degree (Pearson
correlation factor); and (3) Elfakronbach formula t
Title: Arabic Manuscript, Concepts and Terms and Their Impact on Determining Its Historical beginnings and extension of its existence.
Researcher: Dr. Atallah Madb Hammadi Zubaie.
Bn the name of Allah Most Merciful
The interest in manuscripts and rules of their investigation and dissemination appeared soon, and the speech in editing terms and concepts appeared in sooner time. When looking at the classified books in the Arab manuscripts , we find the books of the first generation did not allude definition for this term , but rather focused on the importance of manuscripts and their existence locations, indexing, care, and verification rules. The reason for this is that the science of Arabic manuscrip
... Show MoreThe research aims present to highlight the importance of creating construction Organizational appropriate to achieve strategic success and reduce many of the negative effects experienced by organizations has been developing his questionnaire especially so was distributed to a sample of workers in the Asia-cellular as sample included (60) responsive 0 and can embody intellectual dilemma following questions (What are the dimensions of the organizational infrastructure, and what are the justifications for carrying out the reform and development cleared the organizational structure to make it more flexible) to contribute to the achievement of the strategic requirements for success of the organization surveyed.
Find recommended a number o
This study was carried out to investigate the possibility of chickpea soaked water as a substitute for yeast in dough fermentation and its effects on sensory properties of the laboratory loaf bread. Chickpea was soaked for 24,48 and 72 hours at room temperature and used in proportion with or without yeast in dough fermentation . The results revealed that , as the percentage of soaked chickpea water substitution increased, the volume of the produced loaf bread decreased as compared with the control treatment (only yeast ).Best results were obtained by using soaked chickpea water for 24 hours in proportion of 1:1 soaked chickpea water : yeast regarding the sensory properties ,volume and leavening of the loaf bread.
Keywords: chickpea so
The Foreign Account Tax Compliance Act (FATCA) basically targets US citizens’ accounts hold at foreign banks and financial institutions blush, seems and non-financial sector by the Act:( retirement plan companies, investment funds, hedge funds and family investment companies.)
The non Compliance of Foreign of financial institutions act will lead to financial looses and harm regarding reputation, especially for the countries that rely on foreign relations in their financial and banking activities, in addition to deducting 30 % of their total incomes and sales coming from the USA. These institutions can avoid it by entering into agreement with the Internal Revenue Service's to be foreign financial institutions complied with the a
... Show MoreThe research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need
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With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.  
... Show MoreThe subject of dumping is considering today one of the subjects in which form an obstruction arise in front of the cycle of growth for some countries , such as the study of dumping is capturing a large attention by the competent because either a big role and effect in growing the economies of nations then the subject of dumping became a field turn around its sides many measures and laws … and may be done resorting to by many states of the world to anti-dumping as approach of determent weapon delimit the impact of dumping and gives the national agriculture sector the opportunity for rising and growing so this section of international economics is capturing a special importance and represent in same time an important
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