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Legal adjustment of zakat on property prepared for sale
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Praise be to God, who said: {And establish prayer and pay zakat and lend to God a good loan, and whatever good you put forward for yourselves you will find with God. It is better and greater in reward. Ask forgiveness of God. Indeed, God is Forgiving, Most Merciful. May blessings and peace be upon Muhammad, the servant of God, and His Messenger, may God bless him and grant him peace, who said: “Islam is built on five Testifying that there is no god but God and that Muhammad is the Messenger of God, establishing prayer, paying zakat, Hajj, and fasting Ramadan” ().
Now that follows: Islamic law aims to make man happy in this world and the afterlife, starting with faith in God Almighty until the end of the legal obligations. This is attested to by the words of God Almighty: {Whoever does righteousness, whether male or female, and is a believer - We will surely give him a good life and We will reward him. Their reward is for the best of what they used to do} and the Almighty says : {And it will be said to those who fear, “What has your Lord sent down?” They say, “Good.” For those who do good in this world is good, and the abode of the Hereafter is better. And most excellent is the abode of the righteous.) {Jinn They will enter Eden. Underneath rivers flow. They have therein whatever they wish. Thus Allah rewards the righteous.}
There is no doubt that societies governed by God’s law have less crime, more virtue, security and love prevail, and social solidarity and a coming together of hearts based on God’s law, as was clear in the best centuries. Zakat is the third of the five pillars of Islam, and it has benefits for the rich. And the poor. Its benefit to the rich is that it brings blessing, growth, and purification to their wealth. It also brings good deeds to them for responding to the command of God Almighty. It also brings them happiness in both worlds if it is given sincerely, and indicates generosity and piety. Its benefit is for those who deserve it, as it relieves the severity of need from the pain of hunger, cold, illness, and envy, and encourages the call to God, such as jihad, strengthens the faith of the weak in faith, and alleviates distress for those in debt, and it is one of the means of preserving religion, life, money, and honor. The subject of this research is one of the types on which zakat is required, which is real estate prepared for sale and it is a commercial offering, and this is one of the most important types on which zakat is required. Because trade is one of the greatest sources of income for nations and individuals in all times, and its importance increases as societies become more civilized and financial dealings diversify. In this era, there has been a lot of dealing in commercial real estate projects prepared for sale, or for sale and lease. Questions have increased, and referendums have varied about the ruling on zakat on real estate prepared for sale. For sale. For this reason, we decided to research this topic in order to benefit and benefit our Muslim brothers. We ask God to help us in this, and to benefit from it. Indeed, He is capable of all things.

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Optical and structural study for DLC thin films prepared by plasma jet
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Diamond-like carbon (DLC) homogeneous thin films were deposited from cyclohexane (Ccyclohexane (Ccyclohexane (Ccyclohexane (C cyclohexane (Ccyclohexane (Ccyclohexane (C cyclohexane (Ccyclohexane (C 6H12 ) liquid by using a plasma jet system which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with al

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Publication Date
Sun Dec 02 2018
Journal Name
Iraqi Journal Of Physics
Optical properties for TiO2 / PMMA nanocomposite thin films prepared by plasma jet
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PMMA/TiO2 homogeneous thin films were deposited by using plasma jet system under normal atmospheric pressure and room temperature. PMMA/TiO2 nanocomposite thin film synthesized by plasma polymerization. Titanium oxide was mixed with Methyl Methacrylate Monomer (MMA) with specific weight ratios (1, 3 and 5 grams of TiO2 per 100 ml of MMA). Optical properties of PMMA/TiO2 nanocomposite thin films were characterized by UV-Visible absorption spectra using a double beam UV-Vis-NIR Spectrophotometer. The thin films surface morphological analysis is carried out by employing SEM. The structure analysis are achieved by X-ray diffraction. UV-Visible absorption spectra shows that the increasing the concentration of titanium oxide added to the polym

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Evaluation on processing parameter's effects on some mechanical properties of pure magnesium bulk prepared by powder metallurgy
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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Solar cells based on natural dyes prepared using anatase phase titanium dioxide
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Natural dye sensitized solar cell was prepared using strawberry and pomegranate dyes with anatase nanocrystalline titanium dioxide powder. A study of the optical properties of the two dyes, involving the absorption spectrum was determined in the visible region. I-V characteristics under illumination were performed. The results showed that the two prepared dye sensitized solar cells have acceptable values efficiency about (0.94 with Fill factor (45)) and (0.74 with Fill factor (44)) for strawberry and pomegranate dyes, respectively.

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Publication Date
Fri Sep 17 2021
Journal Name
Political Sciences Journal
Pending issues between the federal government and the Kurdistan region (Constitutional and legal solutions)
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The federal state is usually based on a number of regions because it is based on the multiplicity of political entities. The federal experiments were based on the existence of two or more regions and each federal system has its own peculiarities. Administrative authority between the federal government and local elected bodies of local people of absolute relative independence does not threaten the entity of the state according to the Constitution and the law and on a regional or reformer basis and exercise its powers within the legal scope prescribed The relationship between the federal authority and the Kurdistan region is the first level of the relationship on the real level, especially since no other region in Iraq has been formed exce

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Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
Laser energy effect on the properties of ZnS thin films prepared by PLD technique
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Zinc sulfide (ZnS) thin films were deposited on glass substrates using pulsed laser deposition technique. The laser used is the Q-switched Nd: YAG laser with 1064nm wavelength and 1Hz pulse repetition rate and varying laser energy 700mJ-1000mJ with 25 pulse. The substrate temperature was kept constant at 100°C. The structural, morphological and optical properties of ZnS thin films were characterized with X-ray diffraction (XRD), scanning electron microscopy (SEM), atomic force microscope (AFM) and UV-VIS spectrophotometer.

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Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
Annealing effect on characterization of nano crystalline SnSe thin films prepared by thermal evaporation
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Tin Selenide (SnSe) Nano crystalline thin films of thickness 400±20 nm were deposited on glass substrate by thermal evaporation technique at R.T under a vacuum of ∼ 2 × 10− 5 mbar to study the effect of annealing temperatures (as-deposited, 100, 150 and 200) °C on its structural, surface morphology and optical properties. The films structure was characterized using X-ray diffraction (XRD) which showed that all the films have polycrystalline in nature and orthorhombic structure, with the preferred orientation along the (111) plane. These films was synthesized of very fine crystallites size of (14.8-24.5) nm, the effect of annealing temperatures on the cell parameters, crystallite size and dislocation density were observed.

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Cobalt Effect on the Growth of Cadmium Oxide Nanostructure Prepared by Spray Pyrolysis Technique
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Spray pyrolysis technique (SPT) is employed to synthesize cadmium oxide nanostructure with 3% and 5% Cobalt concentrations. Films are deposited on a glass substrate at 350 ᵒC with 150 nm thickness. The XRD analysis revealed a polycrystalline nature with cubic structure and (111) preferred orientation. Structural parameters represent lattice spacing, crystallite size, lattice parameter and dislocation density. Homogeneous surfaces and regular distribution of atoms were showed by atomic force microscope (AFM) with 1.03 nm average roughness and 1.22 nm root mean square roughness. Optical properties illustrated a high transmittance more than 85% in the range of visible spectrum and decreased with Co concentration increasing. The absorption

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Engineering And Applied Sciences
Effect of silver doping for performance of CdS solar cell prepared by thermal vacuum evaporation
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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Additives on the Solubility and Dissolution of Piroxicam From Prepared Hard Gelatin Capsule
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Piroxicam is a non-steroidal anti-inflammatory drug (NSAID) used in the treatment of musculo-skeletal and joint disorders. The problem with this drug is its poor solubility in water and hence poor bioavailability after oral administration. In order to improve its solubility and dissolution behavior, hydrophilic additives such as starch, lactose, superdisintegrants including crospovidone (C.P), cross carmellose sodium (CCS), and sodium starch glycolate (SSG) were physically dry mixed with the drug by simple trituration. The improvement in the solubility in 0.1 N HCl was obtained as the amount of starch or lactose increased in the physical mixture, while for superdisintegrants, they further improve the solubility when they are present in s

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