Preferred Language
Articles
/
jcoeduw-405
The Islamic Regular Charity between The Immediacy and The Lagging
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
...Show More Authors

The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Tue Jun 30 2015
Journal Name
Al-khwarizmi Engineering Journal
Studying and Modeling the Effect of Graphite Powder Mixing Electrical Discharge Machining on the Main Process Characteristics
...Show More Authors

Abstract

This paper concerned with study the effect of a graphite micro powder mixed in the kerosene dielectric fluid during powder mixing electric discharge machining (PMEDM) of high carbon high chromium AISI D2 steel. The type of electrode (copper and graphite), the pulse current and the pulse-on time and mixing powder in kerosene dielectric fluid are taken as the process main input parameters. The material removal rate MRR, the tool wear ratio TWR and the work piece surface roughness (SR) are taken as output parameters to measure the process performance. The experiments are planned using response surface methodology (RSM) design procedure. Empirical models are developed for MRR, TWR and SR, using the analysis

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS: THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS
...Show More Authors

ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Administrative Accounting Functions on the Practices of the Higher and Central Administrations of the Economic Unit "An Applied Study on Joint Stock Companies"
...Show More Authors

Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
The Reality of Evaluating Teacher Performance in the Sultanate of Oman in Light of Global Models
...Show More Authors

The aim of the research is to reveal the reality of teacher performance evaluation in the Sultanate of Oman in light of some global models. The study followed a qualitative descriptive research design. Seven forms of teacher formative and summative assessments were analyzed. Besides, an analytical template was developed, consisting of six areas related to the teaching performance of teachers. These included: lesson planning and preparation, learning environment, education, professional development, student academic, and community and parental partnership. The study reached a number of results; the most notable is the lack of change of forms for more than a decade despite the rapid development of the educational system in the sultanate in

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
“The impact of using the of the Government Finance Statistics Manual (GFSM) on The General Budget in Iraq”
...Show More Authors

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

... Show More
View Publication
Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Computerized Knowledge Operations in Improving Business Performance
...Show More Authors

This research aimed at studying the role of calculated knowledge an its efficiency in improving the performance especially most of the organizations are living within knowledge era which concentrate on new technology investment in different fields of modern live . Under the scientific trends towards the economy of calculated knowledge which depend basically on new computer program in order to utilize the knowledge to raise the level of work performance exploiting different resources in the best way that helps the organizations to achieve their objectives because the information technology and computer programs became a means of survival and indispensible instrument within the developed world which depend on prosperity . progress

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The relationship between the rule of mental improvement and ugliness and the objectives of Sharia And its impact on rulings
...Show More Authors

The research addresses a fundamental Islamic jurisprudential Purposeful issue, which is (Sharia), and to indicate the impact of this on Islamic jurisprudence, deriving rulings and extracting purposes, and to repel the illusion that this issue is only doctrinal, and clarifying the aspects of similarities and links between them by explaining the origin of deriving the purposes of Islamic Law (Sharia) through the meanings and wisdom learned from the texts and the explanation of the rulings. The rulings of Islamic Law (Sharia) have urged bringing benefits and repelling harms, and that the path to do so is reason and its production. I began the research by defining the purposes of Islamic Law (Sharia), then defining the rule of rational right

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 31 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Comparison between the Product-Refill and the Equalization Oxygen Pressure Swing Adsorption Processes
...Show More Authors

This work presents a design for a pressure swing adsorption process (PSA) to separate oxygen from air with approximately 95% purity, suitable for different numbers of columns and arrangements. The product refill PSA process was found to perform 33% better (weight of zeolite required or productivity) than the pressure equalization process. The design is based on the adsorption equilibrium of a binary mixture of O2 and N2 for two of the most commonly used adsorbents, 5A & 13X, and extension from a single column approach. Zeolite 13X was found to perform 6% better than zeolite 5A. The most effective variables were determined to be the adsorption step time and the operational pressure. Increasing the adsorption step

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 17 2025
Journal Name
Medicine Advances
Alone in the Mind: Review of Research Examining the Link Between Loneliness and Dementia
...Show More Authors

This narrative review focused on research investigating the impact of loneliness on the prevalence of dementia and its relationship with other risk factors. A comprehensive and rigorous search was conducted using a variety of scientific databases with specific keywords to identify all prior studies that examined the correlation between dementia and loneliness. The inquiry was confined to articles published in English from January 2017 to March 2024. The narrative review identified a consensus regarding the role of loneliness in enhancing the risk of all‐cause dementia, with a particular emphasis on the subjective perception of loneliness. This phenomenon may be caused by the sensations of exclusion, discrimination, and alienation that are

... Show More
View Publication Preview PDF