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Explanation of the correct jurisprudence for calculating the value of the selling price, not the purchase, in the zakat of trade offers
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 After completing the research, with the help and success of God  Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .

    The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.

    It has known trade offers parts and combination of language and idiomatic .

   The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .

    As well as the conditions of its zakat according to the jurists and their differences in it .

    It also clarified, clarified and corrected the calculation of the value of the price for giving zakat on offers, and the reliance in the calculation on the present selling price, not the  purchase, as agreed upon among the fuqaha, may God Almighty have mercy on them, in their sources and books .

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of Self-Assessment on Income and Sale Tax Collection' From the Point View of Income Tax Auditors in Jordan
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This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

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Publication Date
Sat Oct 01 2011
Journal Name
Baghdad Science Journal
Studying the Effect of Aqueous Extract from Curcuma Longa on Some Parameters of Cytogenetic, Immunity and Fertility in Female Mice
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The research work was conducted to investigate the effect of oral administration of aqueous extract of turmeric at doses of (5, 10) mg/kg body weight for two weeks daily by determining the genotoxic effect (mitotic index), evaluation of immunological effect (IgG, IgM, IgA, C3, C4) and measuring fertility hormones (follicles stimulation hormone/FSH, lutenising hormone/LH) levels with histological examinations of female albino swiss mice ovaries in comparison with control (normal saline). A clear effect in increasing mitotic activity was reveled for both doses in comparison with control. Results also showed a significant increase in the value of all immunological parameters at both doses, in comparison with control. Also, obvious raise was se

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Morphological Study of the Pollen Grains of Some Species belong to Genera Urtica L. and Parietaria L. (Urticaceae) in Iraq
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The paper comprise comparative palynological study of six species belong to the genera Urtica L. and Parietaria L.(P.alsinifolia Del., P.lusitanica L., P.judaicaL., U.urens L., U.dioica L., and U.pilulifera L.) of the Family Urticaceae in Iraq. All pollen grains were small size and found to be porate, Stephanoporate, Zonoporate. Characters such as shape of pollen grain, number and Dimention of pores, and Sculpturing of pollen grains were overlapped between species and of limited taxonomic value.

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Publication Date
Thu Feb 10 2022
Journal Name
Iraqi Journal Of Science
Quantitative study of some trace elements and blood parameters in the third trimester of Iraqi pregnant women with Pre-eclampsia
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Pre-eclampsia complicates 2-8% of all pregnancies and it is one of the leading causes of maternal mortality and pre-term delivery in the world. Unfortunately, there is scarcity of documents discussing the circulating level of several essential trace elements in Pre-eclampsia patients in Baghdad especially in the last trimester of the pregnancy. The present study was designed to quantitative evaluation the whole blood concentration of two trace elements, copper (Cu), and iron(Fe), in pre-eclamptic women in the third trimester of pregnancy. The study was conducted on 18 Pre-eclamptic pregnant women as patients group with clinical detected high blood pressure ≥140/90 mmHg and 13 normotensive pregnant women as control group from Al-Alwiya

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Assessment of Soil Liquefaction Potential Based on SPT Values at Some Ground Profiles in the North Central Coast of Vietnam
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     The North Central Coast of Vietnam has a wide distribution of loose sand which is often exposed on the surface. The thickness changes from a few meters to over ten meters. This sand with the loose state can be sensitive to the dynamic loads, such as earthquakes, traffic load, or machine foundations. It can be liquefied under these loadings, which might destroy the ground and buildings. The Standard Penetration Test (SPT) is widely used in engineering practice and its values can be useful for the assessment of soil liquefaction potential. Thus, this article presents some ground profiles in some sites in the North Central Coast of Vietnam and determines the liquefaction potential of sand based on SPT

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Publication Date
Mon May 01 2023
Journal Name
Environmental Nanotechnology, Monitoring & Management
A review study summarizes the main characterization techniques of nano-composite photocatalysts and their applications in photodegradation of organic pollutants
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Publication Date
Mon Sep 09 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Association of hsCRP and Serum Kalirin Levels with the Development and Severity of Premature Coronary Artery Disease in Iraqi Patients
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Background: Coronary artery disease (CAD) is a major contributor to morbidity and mortality worldwide. Early-onset CAD, also known as PCAD, is a severe form of CAD associated with high mortality and a poor prognosis. Early diagnosis is crucial to reducing complications. While hsCRP is an established biomarker for CAD, kalirin is a potential novel biomarker due to its role in promoting smooth muscle proliferation and endothelial dysfunction. Objective: To evaluate the relationship between serum kalirin and hsCRP levels with the presence and severity of PCAD and to compare the diagnostic value of both biomarkers. Method: The study recruited 92 participants into two groups: the PCAD group (46) included patients with confirmed CAD by an

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Detection the level of YKL-40 biochemical marker and vitamin D level in sera of Iraqi Uterine cancer females' patients
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Objective: Detection the level of YKL-40 biochemical marker and vitamin D level in sera of Iraqi uterine cancer
females' patients.
Methodology: This study included 90 female volunteers, 30 of them were healthy volunteers who were
considered as a control group, while sixty serum samples were collected from women patients suffering from
uterine tumors (30 malignant and 30 fibroid benign tumors), benign cases were considered as a disease
control group for malignant tumors. The average age of those females was 30-75 years, which matched the
control group. All the samples were collected from Azady hospital in Kirkuk and the gynecologic department at
Medical City in Baghdad during October /2012 to May /2013. All the serum

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Publication Date
Fri Jan 01 2021
Journal Name
University Of Southern Queensland
An Investigation of Leadership Style and the Strategic Planning Process of Public and Private Colleges in Iraq: An Empirical Study
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Globalisation and rapid environmental change have created many challenges for public and private organisations across Iraq as a developing country, particularly in the higher education sector. This includes, for example, decreases in government funding; increased demand for higher education; a need for economic transformation, and related competitiveness of organizations. Such challenges require exceptional leaders and strategic planning in order to take action to improve. In Iraq, the higher education sector is still one of the main foundations in progressing the knowledge economy. Studies into leadership style, strategic planning processes, and the importance of leadership and organisational culture to an organisation’s success have bee

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Publication Date
Fri Aug 23 2024
Journal Name
Cureus
The Effect of Pan-Retinal Photocoagulation on Central Macular Thickness in a Sample of Iraqi Patients With Proliferative Diabetic Retinopathy
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