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 organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea
... Show MoreThe effects of Internet use on university’s students:The effects of Internet use on university’s students:“A Study on a Sample of Jordanian University’s students "This survey aims to identify the most important effects of Internet use on Jordanian public and private universities’ students by monitoring and analyzing a set of indicators that show the quality of the effects on specific fields such as cultural, social, psychological, moral and political effects .To achieve these goals, the study attempts to answer the following questions:1. What are the effects of Internet’s use on students?2. What is the relationship between the effects and demographic variables such as gender, age, family size an
... Show MoreThe research aims to determine the nature of the effect of long . term finance with Net profit which get by the organization from a grubs of finance sources which the organization can choose among them to funding its operations it is one of the basic necessities Net income . Despite this importance , however there is a distinct lack of many Iraqi organizations in the study of the relationship effect of between these two variables and this the reaserch problem .
The data of research were obtained the annual guide of Iraqi market for securities where a data of sample of Iraqi Banks was selected which were five banks from 2004 to 2007 , most of the analysis re
... Show MoreThe energy aimed at examining the mode of energy drinks consumption among athletes in
Baghdad and assessing their drinks were spread greatly among the athletes and students. This
study impression toward such drinks. The study sample comprised of 102 mal athletes aged
between 19-27 years and selected randomly .The obtained results showed that football was
most practiced among the test samples at 40.54% based on twice daily .The athletes
consumed one can each day at 41.18% .As the data on energy drinks was supplied from
friends .The prefared period for drinking was before or during exercise .The athletes thought
that there products can provide energy ,vitamins ,tell ale materials ,does not affect
appetite.The most f
This research presents a statistical study of radiation generated from communication towers in the Nineveh Plain region Baghdeda. The intensity of radiation energy was measured at 10 meters away from the communication tower in different locations, using a (1PC XH-901 Dosimeter/ Personal Dose Alarm / Radiation Detector, dosage rate: 0.01 μSv/h to 150μSv/h) to measure the amount of radiation at various times. Energy densities were measured and compared with standard limits provided by other authorities, such as the International Committee for Radiation Protection. Results were analyzed using SPSS version 26 to implement the data. The results show that the means of the radiation levels measured at all the zones do not statistically differ
... Show MoreInformation pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.
The Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.
The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.
Has been reached on a set of theoretical and practical conclusions, including: -
1-confirmed the statistical analysis of the answers to the research sample the importance of the role o
... Show MoreBanks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen
... Show MoreResumen:
El horóscopo que es una predicción deducida de la posición de los astros del sistema solar y de los signos de Zodiaco, intenta no sólo predecir el futuro, sino también influir en el comportamiento del lector, orientándolo para que actúe adecuadamente y la invitación a actuar ante ese futuro que se aconseja mediante imperativos, perífrasis y otros recursos lingüísticos. Los horóscopos se caracterizan por su gran popularidad que existen en periódico o revista en columnas enteras dedicadas al tema, en donde se detallan la influencia que tendrá el día o el mes de cada uno de los signos correspondientes al zodíaco, siempre teniendo en cuenta la posici
... Show MoreThe study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c
... Show More