Preferred Language
Articles
/
jcois-1387
The attitude of Imam Ibn Jarir al-Tabari to the occurrence of unanimous and its convening by statement of the majority in light of his interpretation - Jami` al-Bayan on the interpretation of the verse of the Qur’an -‘‘Applied Models’’
...Show More Authors

t

 

The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses interpretational applications for some meanings of Quran’ vocabulary, as well as the opinion of al-Tabari in some Fiqh rules that he was singled out for based on his disagreement with the majority of fundamentalists on a fundamental issue of unanimous issues, namely: Does unanimous convenes when the most diligent of the scholars state about a matter that needs their unanimous? Or is it not convened without the agreement of all of them without violating any of them? So, he went on to say: The unanimous is convened with the disagreement of one and two of scholars in face of the agreement of most of the agreed ones, because the majorities are scholars and interpreters. Thus, he adopts the unanimous of the majority, and, for him, those who have not reached the limit of the frequency have been considered neither as a disagreement issue nor breaking the unanimous, nor disagreeing with it. In this issue, the majority of the scholars said: The condition for convening the unanimous along with its occurrence is the agreement of all diligents without fear of any one of them, otherwise there will be no unanimous

 

 

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Physical Evidence Of The Product And Its Impact In Attracting The Customer AField research for a sample of private medical clinics in Maysan
...Show More Authors

Abstract

     The current research problem includes a variety of research motivations to serve the private health sector, which is witnessing a great competition from internal and external environments. In this regard, private medical clinics are increasingly seeking to attract and retain customers through the quality of their service offerings represented by health services. Innovative and effective marketing methods to improve performance and stay in competition, by relying on the physical evidence of the product as a component of the marketing mix of services and its role in particular in packaging and supporting the health service with concrete evidence that affects the customer an

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of enabling the effectiveness of the work of the audit committees in private commercial banks (A survey study of the views of a sample of the objective of the inspection bodies represented by the Central Bank and the Securities Commission and e
...Show More Authors

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of accounting disclosure in the efficient performance of the tax authority: Applied research in the General Commission for Taxes
...Show More Authors

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The contribution of information systems to increase tax revenues: An applied research at the General Commission of Taxes
...Show More Authors

The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac

... Show More
View Publication
Crossref
Publication Date
Thu Mar 01 2018
Journal Name
مجلة الباحث في العلوم الإنسانية و الإجتماعية
The Rate of Performance of Scientific Committees in the University of Baghdad in Accordance to the Department’s Heads’ Viewpoint
...Show More Authors

The research aims at recognition of The rate of performing tasks done by the scientific committees in the scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads. To find any statistically significant differences in the responses of the research sample to the rates performance of the scientific committees in scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads, according to the two variables of the social gender; male and females, and field of specialization of Scientific and Humanities. The research sample consisted if (107) heads of the scientific department in the University of Baghdad. The researchers designed a

... Show More
View Publication
Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Effects of Castor Oil Nanoemulsion Extracted by Hexane on the Fourth Larval stage of Culex quinquefsciatus from Al Hawizeh Marsh/Iraq, and Non- Targeted Organism
...Show More Authors

           The current study aims to show the importance of plant products as mosquitocides against Culex quinquefasciatus. Castor oil Nanoemulsions were subedit in various ratios including castor oil, ethanol, tween 80, and deionized water by using ultrasonication. Thermodynamic, centrifugation, PH, assay which improved that the formula  of 10 ml  of castor  oil, ethanol  5ml, tween 80 (14 ml) and deionized water 71ml was more stable than other formulas. The stable formula of castor oil nanoemulsion was characterized by transmission electron microscopy (TEM) and dynamic light scattering (DLS). Nanoemulsion droplets were spherical in shape and were found to have a Z-average diameter of 87.4nm. A concentration of ca

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed program to audit the performance of the hotel sector under crises (Applied Research)
...Show More Authors

Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of insider trading in accounting information on the investors decisions: An Applied Study In a sample of corporation listed in Iraq Securities Exchange
...Show More Authors

This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 04 2012
Journal Name
مجلة العلوم التربوية والنفسية
The effect of a teaching program on oral classroom communication skills in the performance of practical education students at the College of Education, Bin Al-Haytham.
...Show More Authors

Preview PDF
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Knowledge, attitude and practice of Iraqi mothers towards Vitamin D supplementation to their infants in Baghdad Al -Rusafa 2016
...Show More Authors

Background: Routine supplementation of vitamin D to infants is justifiable since vitamin D deficiency, and its consequences are highly prevalent not only in developing countries but worldwide. Maintaining a normal level of vitamin D is crucial in order to have a normal skeletal, as well as, extra-skeletal health. Knowledge of mothers regarding importance of vitamin D supplementation affect the health of their babies in a positive manner if accompanied by appropriate practice.

Objective: To determine the level of knowledge, attitude and practice of Iraqi mothers of under or equal 12 months old infants in Baghdad, AL-Rusafa, regarding vitamin D supplementation for their infants.

Typ

... Show More
View Publication Preview PDF
Crossref (7)
Crossref