Praise be to God, who said: {And establish prayer and pay zakat and lend to God a good loan, and whatever good you put forward for yourselves you will find with God. It is better and greater in reward. Ask forgiveness of God. Indeed, God is Forgiving, Most Merciful. May blessings and peace be upon Muhammad, the servant of God, and His Messenger, may God bless him and grant him peace, who said: “Islam is built on five Testifying that there is no god but God and that Muhammad is the Messenger of God, establishing prayer, paying zakat, Hajj, and fasting Ramadan” ().
Now that follows: Islamic law aims to make man happy in this world and the afterlife, starting with faith in God Almighty until the end of the legal obligations. This is attested to by the words of God Almighty: {Whoever does righteousness, whether male or female, and is a believer - We will surely give him a good life and We will reward him. Their reward is for the best of what they used to do} and the Almighty says : {And it will be said to those who fear, “What has your Lord sent down?” They say, “Good.” For those who do good in this world is good, and the abode of the Hereafter is better. And most excellent is the abode of the righteous.) {Jinn They will enter Eden. Underneath rivers flow. They have therein whatever they wish. Thus Allah rewards the righteous.}
There is no doubt that societies governed by God’s law have less crime, more virtue, security and love prevail, and social solidarity and a coming together of hearts based on God’s law, as was clear in the best centuries. Zakat is the third of the five pillars of Islam, and it has benefits for the rich. And the poor. Its benefit to the rich is that it brings blessing, growth, and purification to their wealth. It also brings good deeds to them for responding to the command of God Almighty. It also brings them happiness in both worlds if it is given sincerely, and indicates generosity and piety. Its benefit is for those who deserve it, as it relieves the severity of need from the pain of hunger, cold, illness, and envy, and encourages the call to God, such as jihad, strengthens the faith of the weak in faith, and alleviates distress for those in debt, and it is one of the means of preserving religion, life, money, and honor. The subject of this research is one of the types on which zakat is required, which is real estate prepared for sale and it is a commercial offering, and this is one of the most important types on which zakat is required. Because trade is one of the greatest sources of income for nations and individuals in all times, and its importance increases as societies become more civilized and financial dealings diversify. In this era, there has been a lot of dealing in commercial real estate projects prepared for sale, or for sale and lease. Questions have increased, and referendums have varied about the ruling on zakat on real estate prepared for sale. For sale. For this reason, we decided to research this topic in order to benefit and benefit our Muslim brothers. We ask God to help us in this, and to benefit from it. Indeed, He is capable of all things.
The purpose of present work is to study the relationship of the deformed shape of the nucleus with the radioactivity of nuclei for (Uranium-238 and Thorium-232) series. To achieve our purposes we have been calculated the quadruple deformation parameter (β2) and the eccentricity (e) and compare the radioactive series with the change of the and (e) as indicator for the changing in the nucleus shape with the radioactivity. To obtain the value of quadruple deformation parameter (β2), the adopted value of quadruple transition probability B (E2; 0+ → 2+) was calculated from Global Best fit equation. While the eccentricity (e) was calculated from the values of the minor and major ellipsoid axis’s (a & b). From the results, it is obvi
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The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o
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In this study, composite materials were prepared using unsaturated polyester resin as binder with two types of fillers (sawdust and chopped reeds). The molding method is used to prepare sheets of UPE / sawdust composite and UPE / chopped reeds composite. The mechanical properties were studied including flexural strength and Young's modulus for the samples at normal conditions (N.C). The Commercial wood, UPE and its composite samples were immersed in water for about 30 days to find the weight gain (Mt%) of water for the samples, also to find the effect of water on their flexural strength and Young's modulus. The results showed that the samples of UPE / chopped reeds composite gained highest values of flexural strength (24.
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Films of pure polystyrene (ps) and doped by bromothymol blue material with percentages(4%) prepared by using casting technique in room temperature , the absorption and transmission spectra has been recorded in the wavelength rang (200-900)nm and calculated refractive index , reflectivity, real and imaginary parts of dielectric constant and extinction coefficient . this study has been done by recording the absorption and transmission spectra by using spectrophotometer .
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Indium Antimonide (InSb) thin films were grown onto well cleaned glass substrates at substrate temperatures (473 K) by flash evaporation. X-ray diffraction studies confirm the polycrystalline of the films and the films show preferential orientation along the (111) plane .The particle size increases with the increase of annealing time .The transmission spectra of prepared samples were found to be in the range (400-5000 cm-1 ) from FTIR study . This indicates that the crystallinity is improved in the films deposited at higher annealing time.
Background and Aim: due to the rapid growth of data communication and multimedia system applications, security becomes a critical issue in the communication and storage of images. This study aims to improve encryption and decryption for various types of images by decreasing time consumption and strengthening security. Methodology: An algorithm is proposed for encrypting images based on the Carlisle Adams and Stafford Tavares CAST block cipher algorithm with 3D and 2D logistic maps. A chaotic function that increases the randomness in the encrypted data and images, thereby breaking the relation sequence through the encryption procedure, is introduced. The time is decreased by using three secure and private S-Boxes rather than using si
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The current research aims to build a training program for chemistry teachers based on the knowledge economy and its impact on the productive thinking of their students. To achieve the objectives of the research, the following hypothesis was formulated:
There is no statistically significant difference at (0.05) level of significance between the average grades of the students participating in the training program according to the knowledge economy and the average grades of the students who did not participate in the training program in the test of productive thinking. The study sample consisted of (288) second intermediate grade students divided into (152) for the control group
... Show MoreAbstract In this study, an investigation is conducted to realise the possibility of organic materials use in radio frequency (RF) electronics for RF-energy harvesting. Iraqi palm tree remnants mixed with nickel oxide nanoparticles hosted in polyethylene, INP substrates, is proposed for this study. Moreover, a metamaterial (MTM) antenna is printed on the created INP substrate of 0.8 mm thickness using silver nanoparticles conductive ink. The fabricated antenna performances are instigated numerically than validated experimentally in terms of S11 spectra and radiation patterns. It is found that the proposed antenna shows an ultra-wide band matching bandwidth to cover the frequencies from 2.4 to 10 GHz with bore-sight gain variation from 2.2 to
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