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 research was designed to study effect of performance appraisal dimensions on organizational confidence.
Asset completion questionnaire was used to collect data of this research from a random simple represent forty employees who works in Iraqi Oil ministry. The main result of this research was positive relations and the effect between performance appraisal and organizational confidence. The research contains some conclusions, the main of it is unimplemented the performance appraisal results in the policies of employees in the ministry and it work in classic methods incentives and training.
The important recommendations must doing to achieve integrating between the result of pe
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Abstract
Personality is one of the most important elements that should be developed in university student. Thus, we have to develop the positive traits and neutralize the negative traits of students as well as we have to pay attention to the level of student achievement at the same time, the researcher designed a scale to measure the traits of study sample. The research come out with a number of recommendations and proposals, the most important of which Enhancing the positive characteristics of university students in order to reach them to the level of mature personality with mental health. Enhancing the positive role of the high level of achievement by motivating the stude
... Show MoreThe study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann
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The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i
... Show MoreMost pathological effects of lead on the body are due to ability of lead to bind with important cellular molecules of various tissues and organs leading to formation abnormal molecules and thus to emergence of pathological conditions. To evaluation the risk to the health status of Iraqi workers who work in the batteries industry, expression of three types of calmodulin related genes were examined. Blood samples were collected from worker working in Iraqi industry of batteries (located in Al-Waziriya), then RNAs extraction were done thereby gene expression for Calcium/Calmodulin- dependent protein kinase2 (CaMKK2), C-X-C Chemokine receptor 4 (CXCR4) and mitogen activated protein kinase kinase 6 (MAP2K6) was done for each sample by using RT-q
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Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t
... Show MoreThe research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating
This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change
... Show MoreThe research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role
... Show MoreThis research seeks the effects of dubbed Turkish TV series on Iraqi audiences. The chosen sample is about 600 Iraqi students at Baghdad and al-Anbar Universities. This study consists of four sections: section one deals with the theoretical framework of the study. Section two studies the dubbed Turkish TV series. The third section explores the role of mass media in forming tendencies, and the last section seeks the field study by analyzing the tendencies if Iraqi viewers of these series.
The goal of this study is to know the role these series played in affecting the behavior and attitudes of Iraqi people and how it can change their morals.
The research ends with the number of results like the negative effect of these series on the