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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
Tue Jan 18 2022
Journal Name
Materials Science Forum
Plasma Jet Prepared Gold and Silver Nanoparticles to Induce Caspase-Independent Apoptosis in Digestive System Cancers
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Alot of medical and industrial applications used the metal nanoparticles (NPs) with increase interest to be used as cancer therapy. The current work aimed to prepare AuNPs and AgNPs through the use of plasma jet and test their antitumor mechanism of apoptosis induction. The results indicating the face-centered cubic structures and crystalline nature of AuNPs and AgNPs. Also, the image of FESEM showed that the well dispersions regarding AuNPs and AgNPs, while the NP’s spherical shape with the particle size distributions which are considered to be close that estimated from the XRD. cytotoxicity have been assessed against the Normal embryonic cell line REF and the digestive system (HC , SK-GT-4) cell lines under a variety of the seri

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
External audit data on liabilitySocial organizations for profit
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Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Study the structural and optical properties of titanium oxide thin film, doped with chromium prepared in Sol-Gel method
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This paper presents the effect of Cr doping on the optical and structural properties of TiO2 films synthesized by sol-gel and deposited by the dip- coating technique. The characteristics of pure and Cr-doped TiO2 were studied by absorption and X-ray diffraction measurement. The spectrum of UV absorption of TiO2 chromium concentrations indicates a red shift; therefore, the energy gap decreases with increased doping. The minimum value of energy gap (2.5 eV) is found at concentration of 4 %. XRD measurements show that the anatase phase is shown for all thin films. Surface morphology measurement by atomic force microscope (AFM) showed that the roughness of thin films decrease with doping and has a minimum value with 4 wt % doping ratio.

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Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Cytotoxic Activity of CuO NPs Prepared by PLAL Against Liver Cancer (Hep-G2) Cell Line and HdFn Cell Lines
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A simple physical technique was used in this study to create stable and cost-effective copper oxide (CuO) nanoparticles from pure copper metal using the pulsed laser ablation technique. The synthesis of crystalline CuO nanoparticles was confirmed by various analytical techniques such as particle concentration measurement using atomic absorption spectrometry (AAS), field emission scanning electron microscopy (FE-SEM), the energy dispersive X-ray (EDX), and X-ray diffraction (XRD) to determine the crystal size and identify of the crystal structure of the prepared particles. The main characteristic diffraction peaks of the three samples were consistent. The corresponding 2θ is also consistent, and the cytotoxicity of the nanoparticles was

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Antimagic Labeling for Some Families of Graphs
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Antimagic labeling of a graph  with  vertices and  edges is assigned the labels for its edges by some integers from the set , such that no two edges received the same label, and the weights of vertices of a graph  are pairwise distinct. Where the vertex-weights of a vertex  under this labeling is the sum of labels of all edges incident to this vertex, in this paper, we deal with the problem of finding vertex antimagic edge labeling for some special families of graphs called strong face graphs. We prove that vertex antimagic, edge labeling for strong face ladder graph , strong face wheel graph ,  strong face fan graph , strong face prism graph  and finally strong face friendship graph .

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Pump-Probe Technique to Study of the All-Optical Switching Properties of Copper Phthalocyanine Thin Film prepared via Pulsed laser deposition
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Abstract<p>Z-scan has been utilized for studying the non-linear properties and optical limiting behaviors of the dye Copper Phthalocyanine thin films. The refractive index is negative, which indicates a self-defocusing behavior and non-linear absorption coefficient (<italic>β</italic>) of CuPc is a positive sign is a result of RSA. The optical switching behaviors of dye have been researched with the use of the method of the pump-probe with 9ns Q-Switched Nd: YAG laser at pump beam equal to 532 nm and a probe beam equal to 630nm Diode laser. The thin films of copper Phthalocyanine also reflect a significant limiting of the optical power of CW laser with an adequate threshold of the opt</p> ... Show More
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Study of properties structure and some optical properties forcopper Oxid (CuO) Thin film prepared by thermal evaporation in Vacume
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in this paper copper oxide (cuO thin films were prepared by the method of vacum thermal evaporation a pressure.

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Structural and D.C. conductivity investigation of the ternary alloy System a-AlXGa1-x As:H films prepared by new deposition method
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In this paper Alx Ga1-x As:H films have been prepared by using new deposition method based on combination of flash- thermal evaporation technique. The thickness of our samples was about 300nm. The Al concentration was altered within the 0 x 40.
The results of X- ray diffraction analysis (XRD) confirmed the amorphous structure of all AlXGa1-x As:H films with x  40 and annealing temperature (Ta)<200°C. the temperature dependence of the DC conductivity GDC with various Al content has been measured for AlXGa1-x As:H films.
We have found that the thermal activation energy Ea depends of Al content and Ta, thus the value of Ea were approximately equal to half the value of optical gap.

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Studying the Crystal Structure, Topography, and Anti-bacterial of a Novel Titania (TiO2 NPs) Prepared by a Sol-gel Manner
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In this research, titanium dioxide nanoparticles (TiO2 NPs) were prepared through the sol-gel process at an acidic medium (pH3).TiO2 nanoparticles were prepared from titanium trichloride (TiCl3) as a precursor with Ammonium hydroxide (NH4OH) with 1:3 ratio at 50 °C. The resulting gel was dried at 70 °C to obtain the Nanocrystalline powder. The powder from the drying process was treated thermally at temperatures 500 °C and 700 °C. The crystalline structure, surface morphology, and particle size were studied by using X-ray diffraction (XRD), Atomic Force Microscopy (AFM), and Scanning Electron Microscope (SEM). The results showed (anatase) phase of titanium dioxide with the average grain size

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Publication Date
Mon Apr 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Fabrication of Photodetector and Study of Its Structural and Optical Properties of Cadmium Oxide Thin Films Prepared by Vacuum Thermal Evaporation Method
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     The fabricated Photodetector n-CdO /-Si factory thin films Altboukaraharara spatial silicon multi- crystallization of the type (n-Type) the deposition of a thin film of cadmium and at room temperature (300K) and thickness (300 ± 20nm) and the time of deposition (1.25sec) was antioxidant thin films cadmium (Cd) record temperature (673k) for one hour to the presence of air and calculated energy gap optical transitions electronic direct ( allowed ) a function of the absorption coefficient and permeability and reflectivity by recording the spectrum absorbance and permeability of the membrane record within the wavelengths (300 1100nm). was used several the bias ranged between 1-5 Volts. The results showed that this

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