Preferred Language
Articles
/
jcois-1683
Explanation of the correct jurisprudence for calculating the value of the selling price, not the purchase, in the zakat of trade offers
...Show More Authors

 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 .

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Synthetic Sculpture Techniques in Outputs of Students of the Department of Art Education: أشراق علي خلف العزاوي
...Show More Authors

The research studies the synthetic sculpture techniques in the outputs of the students of the department of art education in terms of the shape, texture, content and technique, and employing this style by the students of the department of art education on the college of fine arts, university of Diyala. The research consists of four chapters: the first chapter: the research problem summarized by looking for the synthetic sculpture and its importance in the treatment the industrial wastes in our social life, according to modern synthetic techniques, in the American and European sculpture. This technique has been employed in more than one contemporary artistic direction and style.
This study is considered important for the students of t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Pre-Islamic Features in the Poetry of Al-Raei Al-Nawmiri: أسيل عبود جاسم
...Show More Authors

This research is dedicated to study Al-Ra’ee Al-Numayri, a distinctive poetic character, to find out the most important (artistic) pre-Islamic features that contributed to its formation. It is further dedicated to know the influence of these features on his literature in the literary arena. After surveying his poetic texts and reading them according to the analytical and investigative methods, the art of the researcher was limited to the  field of  traditionalists. He was following the footsteps of the ancients by adhering to the traditional Arabic poetry style and the traditional poetic image. Despite that, he had his own imprints and  unique style of interrogating times and places with its people, animals and plants. H

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jul 03 2011
Journal Name
Journal Of Educational And Psychological Researches
Educational activities in the role of government nurseries and its relationship to some variables
...Show More Authors

The skill of management educational activities gradually grow with the experience, but they differ from personal skill educator to another, because each style nanny personally and the way to work. There educator and active movement and vitality that look like happiness and clear during the implementation of the activity, and the other runs educational activities quietly, efficiently and without emotion and clear (dry, 2001: p. 274). And the stage of childhood is one of the most important stages that are based upon the future life as a whole because the man also confirmed by the School of analysis psychological is the son of his childhood and the best example to us what the Holy Prophet Muhammad (peace be upon him): (Every child i

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 13 2025
Journal Name
Mesopotamian Journal Of Cybersecurity
Improvement of the Face Recognition Systems Security Against Morph Attacks using the Developed Siamese Neural Network
...Show More Authors

Face Recognition Systems (FRS) are increasingly targeted by morphing attacks, where facial features of multiple individuals are blended into a synthetic image to deceive biometric verification. This paper proposes an enhanced Siamese Neural Network (SNN)-based system for robust morph detection. The methodology involves four stages. First, a dataset of real and morphed images is generated using StyleGAN, producing high-quality facial images. Second, facial regions are extracted using Faster Region-based Convolutional Neural Networks (R-CNN) to isolate relevant features and eliminate background noise. Third, a Local Binary Pattern-Convolutional Neural Network (LBP-CNN) is used to build a baseline FRS and assess its susceptibility to d

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Estimation of Reliability through the Wiener Degradation Process Based on the Genetic Algorithm to Estimating Parameters
...Show More Authors

      In this paper, the researcher suggested using the Genetic algorithm method to estimate the parameters of the Wiener degradation process,  where it is based on the Wiener process in order to estimate the reliability of high-efficiency products, due to the difficulty of estimating the reliability of them using traditional techniques that depend only on the failure times of products. Monte Carlo simulation has been applied for the purpose of proving the efficiency of the proposed method in estimating parameters; it was compared with the method of the maximum likelihood estimation. The results were that the Genetic algorithm method is the best based on the AMSE comparison criterion, then the reliab

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Non-interest income and its impact on the profits of the Iraqi banking sector: (Comparative study)
...Show More Authors

     In this study,  has been discussed the issue of non-interest income and its impact on the Iraqi banking sector profit for the period between (2008-2017) as it was the main objective of the study is to find the relationship between the non-interest income and the profits of the banking sector in order to know  the size of the sector's dependence on non-interest income As well as an analysis of its profitability compared to selected countries, And to test hypotheses, the financial ratios and some statistical tests to determine the stability of the time series such as the test (Correlegram , Dickey -Fuller (depending on the statistical program (E-Views V8) and a simple linear regression method by (Minitab

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
المجلة العربية للعلوم الإنسانية والاجتماعية
The impact of digital transformation on the relationship between commercial bank customers’ empowerment and competitive advantage
...Show More Authors

The impact of digital transformation on the relationship between commercial bank customers’ empowerment and competitive advantage

Publication Date
Fri Nov 21 2025
Journal Name
Asian Journal Of Dairy And Food Research
Anatomical and Histological Study of the Female Reproductive System (Columba oenas) during the Egg-laying Period
...Show More Authors

Background: In this study, the female reproductive system of Columba oenas was examined during the egg laying stage, focusing on its general structure and microscopic characteristics. Methods: Obsessive monitoring operations were performed, as well as different parts of the egg canal, which include infundibulum, magnum, isthmus, uterus and vagina. Result: These parts showed clear anatomical differences, each with special textile features that seem to play distinctive roles related to the growth and movement of eggs. In magnum it was found that the bulk contains clear mucous folds and many secretory glands. The isthmus had a star-shaped lumen and was lined with a false cylindrical epithelium. In the uterus, branching tube glands, ric

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact Of Adopting The Social Responsibility On Marketing Performance An Applied Study on NAFTAL Company
...Show More Authors

This research paper aims at studying the effect of adopting the corporate social responsibility on marketing performance indicators, where the study adopted the descriptive method for theoretical concepts, in addition to the statistical approach by using the SPSS v25 program to analyze the questionnaire and test the hypotheses of the study. The results showed that there is a positive correlation between social responsibility and marketing performance indicators, and the study found that it is better for NAFTAL Company to mix the environmental and social responsibilities in order to improve its marketing performance. Also, the study recommended that Naftal should adopt the four responsibilities equally, correctly and make its work

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Global Financial crisis and its impact on the performance of the Emerging Stock Exchange: الاردن نموذجا
...Show More Authors

The research aims to explain the reality and the roots of the problem financial crisis and its impact on the performance of the Amman Stock Exchange, by testing three hypotheses, the first and the second relates to the performance of the Amman Stock Exchange and its sectors before and after the financial crisis. And the third examined the relationship between indirect foreign investment and the performance of Amman Stock Exchange.
     Hypothesis testing results of the first and second pointed to the existence of statistically significant differences for the performance of the stock market in general and in particular their performance for the period before and after the financial crisis. The third hypothesis resu

... Show More
View Publication Preview PDF