In his life, a person engages in different types of verbal and actual dispositions that result in various effects, some of which are necessary and not valid, such as selling, and some are not necessary for one of the two contracting parties, such as a mortgage or both, such as lending and agency. However, there are some actions that are sometimes necessary and not necessary at other times, such as a gift that indicates in its simplest sense. Owning money for another without compensation, it is one of the doors of benevolence and benevolence, and it is one of the attributes of perfection with which God, may He be glorified and exalted be He, described Himself. - And if this analogy is the difference - and distanced himself from greed, the Most High said: And whoever guards his own greed, it is they who are the successful (). Among its social effects is the introduction of pleasure to the heart of the gifted, the occurrence of affection and love between them, and the removal of grudges from hearts. Al-Fudayl bin Ayyad said: ((I do not appease the angry, nor do I sympathize with the ruler, nor do I ask for grievances, nor do I repay debts, nor do I persuade the beloved, nor do I ward off the warned with the like of a gift)) ( ).
It is one of the acts of righteousness and virtues that the noble Sharia entrusted to it. Despite this, it may be legitimate to return to it if the donor sees that it does not achieve the purpose for which it was created, or something happened that justifies him to withdraw from it. To his son al-Nu`man ((So take him back)) for the benefit of reconciliation between the children and to prevent enmity and hatred because of the division between them, despite the fact that the texts indicate the hatred of taking them back because he said r ((The one who returns in his gift is like a dog that returns in his vomit)) () and that he - the return - is contrary to the original The judge delegates to her because she is a reason for affection, cooperation, righteousness and benevolence.
In order to find out the opinions of the jurists and their evidence regarding the return of a gift and its impediments, we will divide the subject into two sections. In the opinion of Islamic jurisprudence, especially Hanafi jurisprudence, through the Ottoman Journal of Judicial Rulings, and this research is derived from a master's thesis tagged with the provisions of the gift in Islamic jurisprudence by the student Hussein Ahmed Ali Al-Najdi submitted to the College of Islamic Sciences at the University of Baghdad under my supervision in the year 1420 AH - 1999 AD, and I got the degree of excellence.
The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i
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Abstract
This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi
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The research aims to measure the psychological security of social working in the courts, to measure the motivation of achievement for social researchers working in the courts. In addition to, identify the Psychological security and its relation to the motivation of achievement for social researchers working in the courts. To achieve these aims, the researcher adopted two scales: Maslow scale for Psychological security, which was translated to Arabic by Dwany and Dirany 1983 consisted of (75) items. The second scale is Othman scale for achievement motivation 2014 consisted of (24) items. The two scales had been applied to a sample consisted of (100) social researchers working in the courts of Baghdad with its two branches Al-karkh and Al-
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Abstract
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