تضمن البحث التعريف بالإمام البزازي، وحياته العلمية، ومشايخه، وتلامذته، ومؤلفاته، ووفاته، وأربعة مسائل مختارة من ترجيحاته في الحدود والجنايات، والإمام محمد بن محمد بن شهاب بن يوسف (ت827هـ)، يُكنَّى بالكَردَرِيِّ الحنفي الخوارزمي الشهير بالبزَّازي، ويُنسب إلى كَرْدَر، وقد عرض في كتابه كثيرًا من كتب الحنفية، وذكر الكثير من آراء علمائهم مع تعرضه لبعض آراء المذاهب الأخرى. ولم يعتمد على التعريفات اللغوية والاصطلاحية، وقلَّما يذكر الأدلة الشرعية التي اعتمدها العلماء في آرائهم، واقتصر على ذكر الآراء فقط، واعتمد في كتابه على مصادر من سبقه من علماء الأحناف، وجعلها الأساس الذي اعتمد عليه في كتابه. أَمَّا تَرْجِيْحَاته الفِقْهِيَّة فَقَد رَجَّحَ الإِمَام الْقَوْلَ بِاشْتِرَاطِ إِخْرَاجِ المَسْرُوْقِ مِنَ الْحِرْزِ لِوُجُوْبِ الْقَطْعِ، وَعَلَيْهِ لَا يُقَامُ الحَدَّ عَلَى السَّارِقِ إِلَّا إِذَا أَخْرَجَ المَالَ المَسْرُوْقَ مِنَ الحِرْزِ، وَرَجَحَّ الْقَوْلَ بِأَنَّ النِّصَابَ الَّذِي يُوْجِبُ الحَدَّ عَلَى السَّارِقِ مُقَدَّرٌ بِعَشَرَةِ دَرَاهِمَ مِنَ الفِضَّةِ أَوْ دِيْنَارًا مِنَ الذَّهَبِ، أَوْ مَا بَلَغَت قِيْمَتُهُ ذَلِكَ، فَلَا قَطْعَ فِي أَقَلِّ مِنْ عَشَرَةِ دَرَاهِمَ، وَأَنَّ الأَصْلَ فِي التَّقْوِيْمِ هِيَ الفِضَّةُ، فَلَوْ سَرَقَ دِينَارًا لَا يُسَاوِي عَشَرَةً دَرَاهِمَ لَمْ يُقْطَعْ، وَرَجَّحَ الْقَوْلَ بِأَنَّ عَاقِلَةَ الإِنْسَانِ الَّتِي تَتَحَمَّلُ الدِّيَّةَ هُمْ أَهْلُ الدِّيْوَانِ، فَإِنْ لَمْ يَكُنْ لَهُ عَشِيْرَةٌ وَلَا دَيْوَانٌ فَبَيْتُ المَالِ، وَرَجَّحَ الْقَوْلَ بِأَنَّ مَا كَانَ مُقَدَّرًا فِي جِرَاحِ الحُرِّ وَالجِنَايَةِ عَلَى أَعْضَائِهِ، هُوَ مُقَدَّرٌ فِي الرَّقِيْقِ أَيْضًا، إِلَّا أَنَّ التَّقْدِيْرَ فِي الحُرِّ بِاعْتِبَارِ الدِّيَّةِ، وَفِي الرَّقِيْقِ بِاعْتِبَارِ القِيْمَةِ.
The characteristics of physical architecture in the Levant and the island are characterized by a lot of attention and care, as they are a pillar of the urban movement in every place and time.
ABSTRACT
The study evaluated the effect of adding quercetin to some characteristics of the sperm of the ram. This study was conducted in the animal field, Department of Animal Production, College of Agricultural Engineering Science, University of Baghdad for the period 5/12/2021 to 20/2/2022. In this experiment, 3 rams were used at the age of 2-2.5 years and weighed 50-55 kg. The semen was collected early in the morning and once a week and the semen was pooled to remove the individual differences. The treatments were divided: quercetin-free control group, treatment T1 (3 µL/mL quercetin), T2 treatment (6 µL/mL quercetin), T3 treatment (9 µL/mL quercetin). The result of the study showed
... Show MoreThis study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.
Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of
... Show MoreThis study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel
d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import
... Show MoreThis Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo
... Show MoreThis research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe
... Show MoreThe research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea
... Show MoreThis study aimed to show the extent of compliance with the income taxpayer to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong relation between these variables and Income Tax collections.
Objectives: To assess quality of health care for clients at outpatient consultancy clinics in Al-Hilla City Hospitals, and to find out significant differences between the clients' perspectives toward quality of health care dimensions and their demographic characteristics such as (residence, age, gender, level of education, and occupation ).
Methodology: A descriptive analytic study design was carried out at outpatient consultancy clinics of Al- Hilla city hospital (Al-Hilla and Al-Imam Al-Sadiq general teaching hospital) from April 10 th to June 15 th 2019. Non – probability (purposive) sample of 200 clients who were coming to the Outpatient Consultancy Clinics were selected. Data is collected through used of an assessment tools an
Objective : To assess the efficiency for some disinfectants against the microorganisms isolated from
the wards of newborn and premature babies in Educational Baghdad Hospital .
Methodology :This study had done from 1\8\2014 untile 1\9\2014, we had selected three types of
disinfectants ( Incidine , Bleach and Microbac Forte )which were used for disinfection in the wards of
newborn babies at Educational Baghdad Hospital to assess their effect against the microorganisms
isolated from these wards and study the mixed affect of these disinfectants againt same
microorganisms .
Results : The results of the present study showed that there is affect of the different concentrations of
the used disinfectants against the micro