Praise be to God, who is satisfied with Islam as our religion, “He opened a clear conquest for us,” and whoever works with us through the Shari’ah works and protects us. And that our master and Mawlana Muhammad His servant and Messenger is a prophet who has been merciful and compassionate. "
And after:
The occupation of Iraq and the accompanying bone events, and the following severe obstacles, resulted in a set of problems that require legitimate stances, and satisfactory answers, remove confusion and delusion, amid the clash of opinions and contradictions of jurisprudence. Work and application.
Among the difficult problems that surfaced in light of the new political developments on the land of Iraq: (the ruling on dealing with Jews in Muslim countries), which made it a title for my research in this, in which I tried to answer a number of questions related to the subject, in which I tried to clarify the legal position deriving it from texts The glorious book, the pure sunnah, and the sayings of the nation’s scholars with their different doctrines and paths. A politician I answered him the same.
My goal was not to bias towards a certain group, or to sympathize with this or that group. Rather, the goal that I ask God Almighty to help me was to find out what is right, to the satisfaction of God.
A group of problems related to research imposes itself towards: Why are Muslims permitted to deal with Christians, Buddhists, and infidels, and prohibit dealing with the Jews when they are the people of the Book?
And if dealing with the Jews is forbidden, "then why do we deal with their allies and supporters when we know for certain that this dealing is dealing with the Jews on behalf of the people? Who forbade dealing with the Jews, and when? Is the dealings the same cooperation, or is the dealings other than cooperation? Is dealing with the Jews? In Islamic countries where there are no Jews, and the Jews have little presence, it equals with countries that are subject to the rule of the Jews and their authority as Palestine, or the Jews have influence, and they have extensive relations like these with Egypt, Morocco, Turkey, and some other Arab and Islamic countries? With the Jews is it a religious position or a position dictated by political circumstances? Dealing or taboo cooperation ", what is the legitimate position of those who deal with them in this world and the hereafter?
These questions dictated and benefited the Jews in Iraq, and the purchase of homes and real estate in it, and what is also mentioned in some countries of the Arab Gulf in the call for dialogue with the (Israeli) people. The research requirements required that I divide it by an introduction, and three topics were discussed in the first topic: the proposals calling for preventing and discussing dealing with the Jews. In the second topic, the proposals calling for dealing with and discussing the Jews. In the third topic, the balance between the legal position and the imperatives of the contemporary political position. Then the conclusion.
I ask God to bless his name, that I have succeeded in presenting the matter to the satisfaction of God Almighty. I ask the Almighty God to grant Muslims unity and guidance, and to inspire them with intimacy and payment, that he is the best responsible. God bless our Prophet Muhammad and his family and him.
This study discussed a biased estimator of the Negative Binomial Regression model known as (Liu Estimator), This estimate was used to reduce variance and overcome the problem Multicollinearity between explanatory variables, Some estimates were used such as Ridge Regression and Maximum Likelihood Estimators, This research aims at the theoretical comparisons between the new estimator (Liu Estimator) and the estimators
The research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.
The present study aimed to identify the problems thatthe students of College of Education, for women in Iraqia university are suffering from and how to overcome them. thesample of the study contained of (392) student which forms (20%) of the basic sample which is (2180) student, distributed on the six departments of the college they have been chosen randomly and the researcher has used the descriptive analytic method by applying one contains (67) items distributed on six fields,they are as follows: study skills field, academic field, curriculums field, students- teacher relationship field, examinations field, students family field,.
The study has come with
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The research aims to clarify the importance of adoption of International Accounting Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w
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