Preferred Language
Articles
/
jcois-2326
Legal adjustment of zakat on property prepared for sale
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences
Selecting Appropriate Delivery System for Implementation of Green Buildings
...Show More Authors

Green buildings are considered more efficient than traditional buildings due to the incorporated techniques and the multidisciplinary specializations required to comply with their specifications, in addition to the advanced commissioning, which undergoes before handing over the buildings to the owners to ensure requirements conformance. As a result, the appropriate selection of a project delivery system acts as the essential factor that affects the performance of the project. This research aims at building a system that helps to select the best method to implement green buildings. Through studying the recent research approaches in project delivery systems, the factors that affect the selection of the optimal implementation method fo

... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Comparison Study in Sarcasm For University of Baghdad Staff
...Show More Authors

Sarcasm is conceders one patterns of undesirable communication, which causes social problems in humans relationships because of the contradictory verbal and nonverbal expressions is known sarcasm may defined , statements with intent to belittle others in different situations, dealing with the individual deliberately, to diminish the will or overwhelmed by the recipe stupid, which generate a reaction when a person listener, raising the intentions of ridicule and undermine it, and this may happen is different from the irony interest increased in sarcasm since the development of scientists "Watzlawick '" and Bevin "Jackson's" in 1967 theory interactive and considered the sarcasm one interaction patterns in the social relationship, which use

... Show More
View Publication Preview PDF
Publication Date
Sun Nov 04 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Personal Hygiene for Adults with Diabetic Foot
...Show More Authors

Objective: The aim of the study is to assess the personal hygiene of adult patients with
diabetic foot.
Methodology: A descriptive study was carried out in Baghdad teaching hospital, Al-Karama teaching hospital
and Al-Kindey teaching hospital for the period of 10/1/2006 to 1/9/2006. A purposive "non probability" sample
of (100) patient.
Questionnaire was constructed for achieving the purpose of the study. Data were collected through the
application of the questionnaire and interview technique. Data were analyzed through descriptive statistical
approach (frequency & percentage) and inferential statistical approach (chi-square & correlation) by using of
SPSS.
Results: The study results indicated that the

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Stability of Back Propagation Training Algorithm for Neural Networks
...Show More Authors

In this paper, we derive and prove the stability bounds of the momentum coefficient µ and the learning rate ? of the back propagation updating rule in Artificial Neural Networks .The theoretical upper bound of learning rate ? is derived and its practical approximation is obtained

View Publication Preview PDF
Crossref
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Engineering And Applied Sciences
Design and Implementation of Electronic Infrastructure for Academic Establishment
...Show More Authors

View Publication
Crossref
Publication Date
Sat Jan 01 2011
Journal Name
Software Engineering And Computer Systems
Practical Adoptions of T-Way Strategies for Interaction Testing
...Show More Authors

View Publication
Scopus (8)
Crossref (2)
Scopus Crossref
Publication Date
Sat Jun 19 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Characterization of Isradipine Nanoparticle for Dissolution Enhancement
...Show More Authors

Isradipine belong to dihydropyridine (DHP) class of calcium channel blockers (CCBs). It is  used in the treatment of hypertension, angina pectoris, in addition to Parkinson disease. It goes under the BCS class II drug (low solubility-high permeability). The drug will experience extensive first-pass metabolism in liver, therefore, oral bio-availability will be approximately15 to 24 %.

 

 The aim of this study was to formulate and optimize a stable  nanoparticles of a highly hydrophobic drug, isradipine by anti-solvent microprecipitation Method to achieve the higher in vitro dissolution rate, so that it will be absorbed by intestinal lymphatic transport in order to avoid hepatic first-pass metabolism&nbs

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (8)
Scopus Crossref
Publication Date
Sun Oct 03 2021
Journal Name
Journal Of Discrete Mathematical Sciences And Cryptography
Analysing the structure of A4-graphs for Mathieu groups
...Show More Authors

View Publication
Scopus (6)
Scopus Clarivate Crossref
Publication Date
Tue Feb 28 2023
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Modeling the trend of Iraqi GDP for 1970-2020
...Show More Authors

The study of economic growth indicators is of fundamental importance in estimating the effectiveness of economic development plans, as well as the great role it plays in determining appropriate economic policies in order to optimally use the factors that lead to the dynamics of growth in Iraq, especially during a certain period of time. The gross domestic product (GDP) at current prices), which is considered a part of the national accounts, which is considered as an integrated dynamic of statistics that produces in front of policy makers the possibility of determining whether the economy is witnessing a state of expansion or evaluating economic activity and its efficiency in order to reach the size of the overall economy. The research aims

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
The fatwa based on the statement of Zafar In the Hanafi school of thought
...Show More Authors

Each school of Islamic jurisprudence has principles and rules upon which the diligent work in these schools is based. This is due to the view of sanctification of these rulings, as they are divine rulings. Therefore, the goal is to reach a ruling that represents the intent of the legislator as much as possible.
Hence, these schools of thought established rules for issuing fatwas with the intention of restricting the performance of a fatwa to the hands of those who are qualified for it and have met its conditions, so they gave priority to the most knowledgeable person over others to perform the fatwa. In the Hanafi school of thought, for example, the saying of Imam Abu Hanifa (may God have mercy on him) is given precedence over others,

... Show More
View Publication Preview PDF