As we have said that the reasons for abortion are many and varied them to be for
the purpose of treatment or the protection of the mother of the loss or that the abortion
of an act intended purpose of birth control or other reasons is the statistics that are
spread in the world that about 50-60 million abortions annually in the world If this
abortion criminal who is loss of the lives of fetuses and a disgrace to the preachers to
the progressive and liberal, secular, and because they were not able to maintain
human life after leaving the obligation to approach Islam and because life support is
the highest things, which is one of the necessities of the five obligatory street
maintenance came verses warn those who underestimate the death of the verse: (And
whoever kills a believer intentionally, his recompense is Hell to abide therein and the
wrath of God upon him, and prepared for him a great punishment) Women: 93.
Therefore, it has been reached to the most important objectives of the research
are:First: the whole jurists on the sanctity of abortion after the soul is breathed into the
fetus Wang is killed for the same as abortion after the soul is breathed into the loss of
spirit and the destruction of the body is killed for the same as the loss of the spirit of
killing is achieved up taking the soul, and spirit have been resolved the body after the
fourth month The attack by the loss of those Spirit embryo after entering the stage of
the soul is breathed is permissible to describe humans and worthy of respect, which
bestowed on the son of Adam on the right of life, and an estimated four months after
pregnancy on the basis of the Hadith from Ibn Masood may Allah be pleased with
him narrated that the Messenger of Allah peace be upon him, a sincere and
trustworthy: ( that combines one of you created in the womb for forty days, then the
sperm will be such a leech and then the embryo such as that and then breathed into
him).
Second: we say that the origin of abortion is a risk, but some scholars say it is
permissible to abort a pregnancy before the soul has been breathed before four months
of pregnancy for a reason acceptable to drop Kalmarbp chronic illness or Kalmrdap if
hit by the rope and cut off the milk and not to Abu small pregnancy what rent by Zir
any nursing and afraid of loss of the child and clear from this that abortion before the
lapse of four months of pregnancy to the imperatives of miscarriage treatment is a
legitimate reason.
Third: If the breed of the human community which is urged by the Holy Prophet
peace be upon him said: (I am married loving and fertile Propagated you prophets, the
Day of Resurrection). Abortion is to minimize the illiterate and weakening of the very
least, the incidence of abortion up to about 50-60 million abortions a year and more
than half of these cases occur in developing countries is it possible to say that it is
permissible abortion of millions of embryos and pieces of life for them to desire a
casual or lust hidden.
Fourth: the legal rules established to ward off evil takes precedence over
bringing benefits has proven good that abortion was a major women's health and has
influences serious organ towns where Dr. Frederick Tasc: that the pregnancy when it comes out before completion, there are three damage against birth control human for
him: A. Destroy an unknown number of human will to get out before the light of life.
B. Go number fraction of maternal death during a victim of the abortion process.
C. Occur in women effects satisfactory significant number.
Fifth: that a pregnant woman if the limit does not deserved to be held only after
take pregnancy The suspension is the extent that the rule of God in order to rule on
the inadmissibility of evidence to abort the pregnancy if it was permissible to
permissible here a fortiori.
And weighting that which seems to me is that it is not permissible to abortion
and the sanctity of abort a pregnancy at any stage of Otourah because all of the
embryo in which a decent life is the life of growth and numbers in contrast to those
who they endorse before the soul is breathed into doing so, they open the door
difficult to close and put in the hands of enemies of Islam and its enemies a weapon
stab tags Islam and justify it as being in non-Muslim country of scandals and
antipathic shook the church and the clergy, so that we have already mentioned we
believe that the prevailing view is the view that the sanctity of the projection at all
stages and that which went to most of the Maalikis and some Shafi'i and Hanafi and
forward and shared their belief in God, I know.
The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th
... Show MoreThis research means a study (the impact of the Arab-Islamic environment on contemporary painting, the artist Abd al-Rahman al-Suleiman as a model). The research falls into two axes: the first: the theoretical axis, and the second: the applied axis. The first axis dealt with an introduction that contained: (the research problem, its importance, its goal, its limits, and the definition of terms). This research aims to uncover (the impact of the Arab-Islamic environment on contemporary painting, and the artist Suleiman was a model). And the research limits spatially: Saudi Arabia, and temporally: 2010-2014. This theme included two topics: The first: the characteristics of the Saudi environment and its impact on art. The second: the s
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This research has targeted four aims related to the social morals of university students in terms of psychological aspect and Islamic field; they had been achieved as follow:
- It had been sought in the social morals concept in Islam in relation to the Holy Quran and Hadith sources.
- It had been built standard for the social morals of the university students through analyzing Hadith and adopting focus ratio to identify the number of ten social moral items; and they have been subjected to the statistical analysis then finding the psychometric indicators to identify their truth and validity.
- To identify the ratios of social morals at a sample of Isla
هدفت هذه الدراسة إلى تحديد أهم المشكلات النفسية، الصحية، الاجتماعية، الاقتصادية، التي يعاني منها كبار السن في مجتمع الدراسة وقد انبثق عن هذا الهدف الرئيس أسئلة هي:
- ما هي أهم المشكلات التي يعاني منها كبار السن في محافظة جرش /الكته من وجهة نظرهم؟
- ما هي أهم العوامل التي قد تؤدي إلى ظهور مشكلات لدى كبار السن ؟
- هل يعاني كبار السن من الأرامل والمطلقين (رجال ونساء
A legal discourse in the Qur’an and Sunnah is almost devoid of the use of one of the general formulas, and due to its frequent rotation in the tongue of the legislator, the formulas may overlap their members in apparently contradictory provisions, which makes the individual from the general members appear to the beholder to be covered by two contradictory provisions, and this research came to present what might happen to him The legal text interpreter of weighting between the two opposing texts is the strength of the generality that is established by the generality formula, so the two strongest formulas in the inclusion of its members outweigh the weaker of them and precede them, and the research decided that the formulas vary
... Show MoreThis research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.
Abstract
The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar
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