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jcois-2326
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 Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Effect of the Thickness and Annealing Temperature on the Structural Properties of Thin CdS Films Prepared by Thermal Evaporation
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A thin CdS Films have been evaporated by thermal evaporation technique with different thicknesses (500, 1000, 1500 and 2000Å) and different duration times of annealing (60, 120 180 minutes) under 573 K annealing temperature, the vacuum was about 8 × 10-5 mbar and substrate temperature was 423 K. The structural properties of the films have been studied by X- ray diffraction technique (XRD). The crystal growth became stronger and more oriented as the film thickness (T) and duration time of annealing ( Ta) increases.

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
Copper nanoparticles prepared by pulsed exploding wire
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In this work copper nanopowder was created at different liquid
medias like DDDW, ethylene glycol and Polyvinylpyrrolidone
(PVP). Copper nanopowder prepared using explosion wire process
and investigated the effects of the exploding energy, wire diameter,
the type of liquid on the particle size, and the particles size
distribution. The nanoparticles are characterized by x-ray diffraction,
UV-visible absorption spectroscopy and transmission electron
microscopy (TEM). The x-ray diffraction results reveal that the
nanoparticles continue to routine lattice periodicity at reduced
particle size. The UV-Visible absorption spectrum of liquid solution
for copper nanoparticles shows sharp and single surface Plasmon
r

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Publication Date
Sun Apr 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Substrate Temperature Effect on the Structure, Morphological and Optical Properties of CuO/Sapphire Thin Films Prepared by Pulsed Laser deposition
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This paper addresses the substrate temperature effect on the structure, morphological and optical properties of copper oxide (CuO) thin films deposited by pulsed laser deposition (PLD) method on sapphire substrate of 150nm thickness. The films deposited at two different substrate temperatures (473 and 673)K. The atomic force microscopy (AFM), Fourier transform infrared spectroscopy (FTIR) and UV-VIS transmission spectroscopy were employed to characterize the size, morphology, crystalline structure and optical properties of the prepared thin films. The surface characteristics were studied by using AFM. It is found that as the substrate temperature increases, the grain size increased but the surface roughness decreased.  The FTIR spec

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Applied Sciences And Nanotechnology
Microstructure Investigation of Activated Carbon Prepared from Potato Peel
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Abstract This research investigates how activated carbon (AC) was synthesized from potato peel waste (PPW). Different ACs were synthesized under the atmosphere's conditions during carbonation via two activation methods: first, chemical activation, and second, carbon dioxide-physical activation. The influence of the drying period on the preparation of the precursor and the methods of activation were investigated. The specific surface area and pore volume of the activated carbon were estimated using the Brunauer–Emmett–Teller method. The AC produced using physical activation had a surface area as high as 1210 m2/g with a pore volume of 0.37 cm3/g, whereas the chemical activation had a surface area of 1210 m2/g with a pore volume of 0.34 c

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
Laser Densification of Prepared SiO2 Sol-Gel Thin Films
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SiO2 nanostructure is synthesized by the Sol-Gel method and thin films are prepared using dip coating technique. The effect of laser densification is studied. X-ray Diffraction (XRD), Fourier Transformation Infrared Spectrometer (FTIR), and Field Emission Scanning Electron Microscopy (FESEM) are used to analyze the samples. The results show that the silica nanoparticles are successfully synthesized by the sol-gel method after laser densification. XRD patterns show that cristobalite structure is observed from diode laser (410 nm) rather than diode laser (532 nm). FESEM images showed that the shape of nano silica is spherical and the particles size is in nano range (? 100 nm). It is concluded that the spherical nanocrystal structure of silica

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
The Influence of x ratio and Annealing Temperatures on Structural and Optical Properties for (CuO)<sub>x</sub>(ZnO)<sub>1-x</sub> Composite Thin Films Prepared by PLD
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Abstract<p>Thin films of (CuO)<sub>x</sub>(ZnO)<sub>1-x</sub> composite were prepared by pulsed laser deposition technique and x ratio of 0≤ x ≤ 0.8 on clean corning glass substrate at room temperatures (RT) and annealed at 373 and 473K. The X-ray diffraction (XRD) analysis indicated that all prepared films have polycrystalline nature and the phase change from ZnO hexagonal wurtzite to CuO monoclinic structure with increasing x ratio. The deposited films were optically characterized by UV-VIS spectroscopy. The optical measurements showed that (CuO)<sub>x</sub>(ZnO)<sub>1-x</sub> films have direct energy gap. The energy band gaps of prepared thin films </p> ... Show More
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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The compatibility of the Development Fund for Iraq to the requirements of sovereign wealth funds An analytical study of the legal framework and institutional structure in accordance with the standards of the Santiago
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Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve

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Publication Date
Sat Jan 01 2011
Journal Name
Advances In Condensed Matter Physics
Compositional Dependence of Structural Properties of Prepared Alloys and Films
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Results of a study of alloys and films with various Pb content have been reported and discussed. Films of of thickness 1.5 μm have been deposited on glass substrates by flash thermal evaporation method at room temperature, under vacuum at constant deposition rate. These films were annealed under vacuum around 10−6Torr at different temperatures up to 523 K. The composition of the elements in alloys was determined by standard surfaces techniques such as atomic absorption spectroscopy (AAS) and X-ray fluorescence (XRF), and the results were found of high accuracy and in very good agreement with the theoretical values. The structure for alloys and films is determined by using X-ray

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Publication Date
Wed Aug 04 2021
Journal Name
Ibn Al-haitham International Conference For Pure And Applied Science (ihicps)
Effect of Annealing on structural and optical properties of Indium Selenide (InSe) Thin films prepared by vacuum THERMAL EVAPORATION TECHNIQUE
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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Study the Effect of Annealing on Optical and Electrical Properties of ZnS Thin Film Prepared by CO2 Laser Deposition Technique
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In this work, ZnS thin films have been deposited by developed laser deposition technique on glass substrates at room temperature. After deposition process, the films were annealed at different temperatures (200ºC , 300 ºC and 400ºC ) using thermal furnace.The developed technique was used to obtain homogeneous thin films of ZnS depending on vaporization of this semiconductor material by continuous CO2 laser with a simple fan to ensure obtaining homogeneous films. ZnS thin films were annealed at temperature 200ºC, 300 ºC and 400ºC for (20) minute in vacuum environment. Optical properties of ZnS thin film such as absorbance, transmittance, reflectance, optical band gap, refractive index extinction coefficient and absorption coefficien

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