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jcois-1683
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 Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Central Bank of Iraq in housing finance and reducing the housing crisis in Iraq
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Finance is an essential element when developing any housing policy because of its role in providing funds to institutions concerned with housing lending. Therefore, the research aims to evaluate the financial aid provided by the Central Bank of Iraq in solving the housing crisis through the adoption of the Central Bank of Iraq initiatives to support the financing of the housing sector, and here The importance of the research is highlighted to determine the role of the initiative by drawing an effective strategy aimed at providing the housing sector with the necessary funding. By providing financing to financial institutions directed towards providing real estate credit, and that the percentage of the contribution of the implement

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
(The impact of strategy warhead numbered in the collection of second grad students At the medium in history)
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The current research aims to identify the " impact of strategic warheads numbered ( NHT) in the collection average second grade students in the article of history). " To achieve this, I assumed the researcher that there is no different between the statistically significant the average score for the collection of experimental group who teaches the Arab Islamic history on and a strategic warheads numbered and the average score for the collection of the control group who were studying the same article according to the classic method ( traditional) . The study sample consisted of 64 students from the second grade average in the secondary warka bin nawfal in the general Directorate for education first karkh in Baghdad for the annual cources 2

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF PROMOTIONAL MIX ELEMENTS IN ENHANCING COMPETITIVE ADVANTAGE: GENERAL COMPANY FOR THE MANUFACTURE OF PHARMACEUTICALS AND MEDICAL SUPPLIES IN SAMARRA / CASE STUDY.: THE ROLE OF PROMOTIONAL MIX ELEMENTS IN ENHANCING COMPETITIVE ADVANTAGE: GENERAL COMPANY FOR THE MANUFACTURE OF PHARMACEUTICALS AND MEDICAL SUPPLIES IN SAMARRA / CASE STUDY.
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The research is based on a statement of the effect and nature of the relationship of elements of promotional mix represented by (advertising, personal selling, sales promotion, public relations and direct marketing) as the independent variable in the dependent variable represented in the competitive advantage in the General Company for the manufacture of medicines and medical supplies Samarra. Analytical descriptive in the theoretical side, through the use of a number of literature from scientific sources (books, research and studies published in Arab and foreign magazines) was also relied on the methodology of the case study in the practical side, Data collection using the questionnaire tool, which was designed using the triangular Like

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Publication Date
Sun Jun 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of banking effort tests in the face of monetary credit risk and its impact on the profits and adequacy of the bank’s capital : / a case study of Sumer Commercial Bank for the period from 2015 to 2020
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The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
The Semiotics of the Thresholds in (Sunset Garden) Diwan of the Poet Ghazi Al-Qasaibi
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This study is concerned with revealing the semiotics of thresholds, and its role in building textual coherence at the form and semantic level in Sunset Garden Diwan of the Saudi poet Ghazi Al-Qasaibi. This research aims to spotlight on the semiotic theme of the title threshold and its relation to other thresholds. As the death phenomenon and absence dominated the poetic achievement space through intertwined semiotic relationships that lead to each other through the parallel text semiotics.This study is based on the semiotic method which concerns with searching for the interpretive connotations and revealing the profound symbols in the threshold structure and its role in the whole formation of the Diwan. Among the most prominent conclusio

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Crossref
Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Measurement and analysis of the production function of the transport sector in the Iraqi economy
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Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

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Crossref
Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The metaphoric problem of topography In the scenario of war films Model the film (fury)
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The study of topography most important studies and depth of any literary or artistic text and occupy the thinking of many who work in art at generally. There is hardly any film scenario from description in general of the indispensable elements of the composition and place one. So the place starts form since the scriptwriter begins to view the result of the description begins to feature the emergence of there are simple operations in the scenario soon to receive growth as a final achievement in the film. The description of the place begins to take on an allegorical character as a language version in the script, soon translated into another language, the language of the picture. Which in turn complement the creative ring of cinematic art a

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Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Analytical study of the images and roles of women and men in the books of the Arabic language at the elementary level
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Importance of the research:
The importance of any educational or scientific research through its intellectual arena of facts supply the individual and society, Supports Knowledge and Science Group, which raised will be locked in these topics in the future.
This research seeks to shed light on the image and the role of women and men in the books of the Arabic language in primary education (primary), To illustrate the negative effects of the phenomenon of sexism in textbooks, And its negative impact on emerging, And stay away as much as possible about the distinction between the sexes in the roles and qualities in textbooks traditional stereotypes and remove that put both sexes templates hinder the development of the individual and t

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Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
The role of media in the fight against terrorism
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كانت وسائل الاعلام- التقليدية والحديثة – وستبقى وسيلة مهمة لتدفق المعلومات والتعبير عن المشاعر ووصف الاحداث وتشكيل الرأي العام المحلي والدولي عن مختلف القضايا التي تهم الافراد والمجتمعات وفي مقدمتها قضايا العنف بمستوياته كافة ،والتطرف الديني والارهاب بكل مسمياته وستحاول هذه الدراسة ان تقدم اجابات عن اسئلة محددة تمثل الاطار النظري لدراسات مسحية ترصد النظريات التي ترسم الاطر النظرية الت

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Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Impact the quality of the food in the rates of malnutrition in the city of Baghdad and Baquba - Iraq
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This research aims to identify the nutritional status of the individual's relationship to malnutrition using anthropometric measurements such as weight, height and impact on the values ??of the blood study sample included 200 male and 200 female of the inhabitants of the cities of Baghdad and Baquba reviewers Central Mahtbrat

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