Praise be to God, who taught with the pen, taught man what he did not know, and may blessings and peace be upon our master Muhammad, may God bless him and grant him peace, and upon all his family and companions.
As for after......
The science of financial transactions is one of the important topics that Muslims must need at all times and places, due to its great importance in clarifying the ruling of the Shari’ah on contemporary financial issues.
The jurists, may God have mercy on them, have spoken about financial issues in all their aspects in detail, as in the Book of Sales, whether in terms of the validity of the sale, its invalidity, or its invalidity, i.e., the invalidity of the sale. Among these issues is the issue of the sale of real property, which is when an action appears that is permissible in order to obtain something that is not permissible, and between them. Analyzed commodity.
Because of the importance of this issue and the task in our current reality, I have chosen this topic and begin examining this issue in terms of defining the vocabulary of this topic or depicting it, as well as presenting the disagreement, evidence, discussion, and stating what is most likely that research into such a financial topic requires jurisprudential scrutiny, then application to contemporary issues, and a statement of its impact. In the Islamic banks and institutions that deal with them, to find a legal formula for contemporary financial transactions. This research was divided into an introduction, three sections, and a conclusion.
The first section discussed the concept of sale in language and terminology, the second section discussed the ruling on selling in kind and the differences of jurists regarding it, and the third section talked about contemporary applications of selling sample items.
I ask God to make this work pure and correct for God Almighty
Abstract
The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac
... Show MoreBackground: Cardiomyopathy (CM) is a cardiac muscle disorder that can lead to heart failure (HF). It has several phenotypes, including dilated, hypertrophic, and restricted. Pro-inflammatory cytokines play a crucial part in the development and advancement of CM. Objective: This study aimed to measure the concentration of certain cytokines [Interleukin- 1β (IL-1β), Interleukin-6 (IL-6), and Tumor Necrosis Factor (TNF-α)] in the serum of Iraqi patients with CM. Materials and Methods: Sixty CM patients and 30 healthy individuals with age ranged from 40 to 70 years old were enrolled in this study through their presence at Iraqi Center for Heart Diseases, Ghazy Al-Hariri Hospital for Surgical Specialties in the Medical City in Baghdad. The st
... Show Morethe appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitud
The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen
... Show MoreObjectives: The current study aims at identifying the level of perceived stress among nursing college students and determining the factors associated with stress they have. Methodology: A cross-sectional descriptive study initiated for the period on November 1st, 2014 to May 1st, 2015. The study has been conducted on the undergraduate nursing college students / University of Baghdad. The sample of the study was consisted of (128) students who were selected purposively. The questionnaire of the study was adopted and modified for the present study which consisted of socio-demographic data and the scale of
Smart thinking requires a continuous flexible systeroatic teaching in order that the lecturer can reach at easily, The Successful individuals in smart thin king are the most knowledgably with it, where the cognitive (intuitive- systematic) style has common bases with another cognitive styles in many traits, and these two concepts are the core of theorization of the rost important cognitive styles. The present study aims to measure the Smart thinking among university lecturers according to sex variable and recognize the statistically differences significance in the level of cognitive (intuitive- systematic) style among the university lecturers according to sex variable and recognize the correlation between smart thinki
... Show MoreThe Incentives legislation aims to raise the efficiency of job performance of all kinds through optimal investment of human resources and their capabilities to raise or increase and production influence and provide distinguished and creative services such as The Incentives Law of Productive Ministries Employees No. 20 of 1993 and instructions issued by ministries and relevant Facilities regarding incentives for their affiliates based on provisions Public Companies Law and the instructions of the Higher Education Fund issued by the Ministry of Higher Education and Scientific Research. The human element is the most unstable and complex element of production as it is characterized by a set of feelings and emotions that is expresses
... Show MoreAnalyze the relationship between genetic variations in the MTHFR gene at SNPs (rs1801131 and rs1801133) and the therapy outcomes for Iraqi patients with rheumatoid arthritis (RA). The study was conducted on a cohort of 95 RA Iraqi patients. Based on their treatment response, the cohort was divided into two groups: the responder (47 patients) and the nonresponder (48 patients), identified after at least three months of methotrexate (MTX) treatment. A polymerase chain reaction-restriction fragment length polymorphism (PCR–RFLP) technique was employed to analyze the MTHFR variations, specifically at rs1801133 and rs1801131. Overall, rs1801131 followed both codominant and dominate models, in which in
The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.
The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t
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