The islamic legitimacy,imposition and of al-zakkat(regular charity) are well
known matters to the whole muslims but being in love with the present life and
worldly existence and being in scare of the death made some of the moslems to lag
behind and delay of keeping with that matter (regular charity) because the mony al
wayes was the reason for the man happiness in the present life allah makes al-zakat
(regular charity) one of the granting remissionns of the moslems people sins in return
for that allah promised the moslems to honored them with the eternal life in in the
paradise where is the gardens beneath which rivers flow so that I decided to write in
this matter of couarse after trust and recommend in god and her it is in the readers’
possession and hands under the title of “Al-zakat Bain Al-Foar Wal TaraKhi” which
is mean “the Islamic regular Charity between the immediacy and the lagging down
(delaying)”.
I made research up of two field of discussion or research, and I abbreviated the
research to be in an agreeable to the requirement of writing a research if it is God’s
will.
The first field of this research was about the definition of the word “Al-Zakat”.
Also, it was about the legitimacy of the “regular Charity”.
The first requirement of the firs field of the research (which was about the
idiomatic and linguistic definition of the word “Al-Zakat”), explains that this word
refers linguistically to the increasing and growing up, and it refers idiomatically to the
Charity of a part of any money which got grow up to it’s quorum for the deservers.
The second requirement was about the Islamic legitimacy and decision of the
regular charity. It was clear from the verse of the holly Koran and the Hadith
(Prophetic tradition), that the regular charity is legislated and obligated to do.
The second field of this research which was about the postponement and
delaying of the regular charity, a-as consisting of two requirements:
The first one was about the obligation of the regular charity between the immediacy
and the delaying. It was clear that the regular charity must hot be delayed except if
there was an execution and it preferred to be immediacy.
Allah desired to be immediate worship, because of the Moslems people necessity for
funds. Also, there are many Islamic legitimate standards confirming this matter.
The second requirement was the immediacy of the Islamic regular Charity before the
time of its obligation. It was clear that the regular Charity would not be obligated
without the completion of the man's regular quorum, and the completion of the man's
year of age. Some it would be advanced or earlier than it's regular time not for any
reason, bat for the emergency need for that, for being in a hurry for the worship of
god, and for the quittance from the rights and obligations towards Allah. And that
matter has many Islamic legitimate statements.
This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity D
... Show MoreThis research aims to provide insight into the Spatial Autoregressive Quantile Regression model (SARQR), which is more general than the Spatial Autoregressive model (SAR) and Quantile Regression model (QR) by integrating aspects of both. Since Bayesian approaches may produce reliable estimates of parameter and overcome the problems that standard estimating techniques, hence, in this model (SARQR), they were used to estimate the parameters. Bayesian inference was carried out using Markov Chain Monte Carlo (MCMC) techniques. Several criteria were used in comparison, such as root mean squared error (RMSE), mean absolute percentage error (MAPE), and coefficient of determination (R^2). The application was devoted on dataset of poverty rates acro
... Show MoreHydrocarbon production might cause changes in dynamic reservoir properties. Thus the consideration of the mechanical stability of a formation under different conditions of drilling or production is a very important issue, and basic mechanical properties of the formation should be determined.
There is considerable evidence, gathered from laboratory measurements in the field of Rock Mechanics, showing a good correlation between intrinsic rock strength and the dynamic elastic constant determined from sonic-velocity and density measurements.
The values of the mechanical properties determined from log data, such as the dynamic elastic constants derived from the measurement of the elastic wave velocities in the material, should be more a
Background: Acute appendicitis is a common surgical
problem that is associated with an acute-phase reaction.
Previous studies have shown that cytokines and acutephase proteins are activated and may serve as indicators for
appendicitis.
Objective: The aim of this study was to evaluate of serum
levels of interleukin-6 (IL-6) in correlation to the severity
to acute appendicitis.
Methods: This is a prospective study from December 2008
to March 2009 of patients who had appendectomy in
Department of Surgery, Al-Kindy Teaching Hospital -
Baghdad/Iraq. Serum for estimating levels of interleukin-6
(IL-6) was taken pre-operatively. Depending on the
macroscopic evidence during the operation and the
histopathol
The Developing economies of countries have witnessed essential changes to words the development of tourism industry in the 21st century . in addition to adopting same of policies and strategies to grow up with the tourism sector to make it one of the important economic sector to compete the tourist cal developments in the wear .
As for the tourism sector in Iraq ,it's still afresh one , has many of elements which can be in vested ,needs a wide strategies of tourist cal in statutes and variety completive services and change of success for the locale and forgin investor ,the essential aim after this research is to prompt the national economic through the tourism industry and making concisen
... Show MoreThis work aims to study the exploding copper wire plasma parameters by optical emission spectroscopy. The emission spectra of the copper plasma have been recorded and analyzed The plasma electron temperature (Te), was calculated by Boltzmann plot, and the electron density (ne) calculated by using Stark broadening method for different copper wire diameter (0.18, 0.24 and 0.3 mm) and current
of 75A in distilled water. The hydrogen (Hα line) 656.279 nm was used to calculate the electron density for different wire diameters by Stark broadening. It was found that the electron density ne decrease from 22.4×1016 cm-3 to 17×1016 cm-3 with increasing wire diameter from 0.18 mm to 0.3 mm while the electron temperatures increase from 0.741 to
Background: Dental caries is generally given the highest priority in national oral health services for adult populations. Yet, there is no study which has explored the impact on quality of life specifically related to dental caries in samples of dental students. The purpose of the current study was to assess the impact of caries experience on quality of life among dental students in three governorates in Iraq. Materials and Methods: This observational study included 1364 dental students aged 18–22 years old, from three governorates. Information on quality of life was obtained from a structured, self-administered questionnaire from the students who were willing to participate in the study. The data was collected, summarized and sta
... Show Moreيصف هذا البحث الإنتاج الصديق للبيئة لجسيمات النحاس النانوية باستخدام مستخلص نبات الجرجير والحرق عند درجة حرارة 400 درجة مئوية لمدة 3 ساعات. تم استخدام SEM و TEM لتحليل حجم الجسيمات النانوية المحضرة. تم استخدام حيود الأشعة السينية لتحديد الهيكل البلوري. كشف التحليل الطيفي للأشعة السينية المشتتة للطاقة لهيكل المنتج الذي تم إنشاؤه عن مكونات النحاس والأكسجين فقط ، مما يدل على نقاء المادة المحضرة. استخدمت الماد
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