Praise be to God, who is satisfied with Islam as our religion, “He opened a clear conquest for us,” and whoever works with us through the Shari’ah works and protects us. And that our master and Mawlana Muhammad His servant and Messenger is a prophet who has been merciful and compassionate. "
And after:
The occupation of Iraq and the accompanying bone events, and the following severe obstacles, resulted in a set of problems that require legitimate stances, and satisfactory answers, remove confusion and delusion, amid the clash of opinions and contradictions of jurisprudence. Work and application.
Among the difficult problems that surfaced in light of the new political developments on the land of Iraq: (the ruling on dealing with Jews in Muslim countries), which made it a title for my research in this, in which I tried to answer a number of questions related to the subject, in which I tried to clarify the legal position deriving it from texts The glorious book, the pure sunnah, and the sayings of the nation’s scholars with their different doctrines and paths. A politician I answered him the same.
My goal was not to bias towards a certain group, or to sympathize with this or that group. Rather, the goal that I ask God Almighty to help me was to find out what is right, to the satisfaction of God.
A group of problems related to research imposes itself towards: Why are Muslims permitted to deal with Christians, Buddhists, and infidels, and prohibit dealing with the Jews when they are the people of the Book?
And if dealing with the Jews is forbidden, "then why do we deal with their allies and supporters when we know for certain that this dealing is dealing with the Jews on behalf of the people? Who forbade dealing with the Jews, and when? Is the dealings the same cooperation, or is the dealings other than cooperation? Is dealing with the Jews? In Islamic countries where there are no Jews, and the Jews have little presence, it equals with countries that are subject to the rule of the Jews and their authority as Palestine, or the Jews have influence, and they have extensive relations like these with Egypt, Morocco, Turkey, and some other Arab and Islamic countries? With the Jews is it a religious position or a position dictated by political circumstances? Dealing or taboo cooperation ", what is the legitimate position of those who deal with them in this world and the hereafter?
These questions dictated and benefited the Jews in Iraq, and the purchase of homes and real estate in it, and what is also mentioned in some countries of the Arab Gulf in the call for dialogue with the (Israeli) people. The research requirements required that I divide it by an introduction, and three topics were discussed in the first topic: the proposals calling for preventing and discussing dealing with the Jews. In the second topic, the proposals calling for dealing with and discussing the Jews. In the third topic, the balance between the legal position and the imperatives of the contemporary political position. Then the conclusion.
I ask God to bless his name, that I have succeeded in presenting the matter to the satisfaction of God Almighty. I ask the Almighty God to grant Muslims unity and guidance, and to inspire them with intimacy and payment, that he is the best responsible. God bless our Prophet Muhammad and his family and him.
The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.
Because the practice of accounting conservatism properly
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Abstract
The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 q
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Crop diseases are usually caused by inoculum of pathogens which might exist on alternate hosts or weeds as endophytes. These endophytes, cum pathogens, usually confer some beneficial attributes to these weeds or alternate hosts from protection against herbivores, disease resistance, stress tolerance to secondary metabolites production. This study was therefore carried out to isolate potential crop pathogens which exist as endophytes on weed species in the University of Ilorin plantations. Green asymptomatic leaves were collected from 10 weed species across the plantations, and processed for their endophytic fungi isolation. Isolates were purified into pure cultures and used for molecular identification using the internal transcribed spac
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The research aims to reveal the professional self and the school climate among the educational counselors. The research problem is crystallized in the following:
1-Identifying the professional level of the educational counselors.
2- Knowing the level of the school climate with the educational counselors.
3- Are there statistically significant differences in the professional self and the school climate between the educational counselors of different gender (male / female)?
4- Is there a relationship between the professional self and the school climate of the research sample?
To answer these questions, the research was conducted on educational counselors in secondary schools in the district of Falluj
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The purpose of this paper is use the Dynamic Programming to solve a deterministic periodic review model for inventory problem and then to find the optimal policies that the company must uses in the purchase or production (in the practical application example the Al Aksa company purchase the generators from out side country).
Strategic leadership is the main source to enable organizations of excellence in light of turbulent environment, it is also the capabilities of organizational renewal organization’s ability to anticipate changes that take place or possible occurrence.
As a result of the many changes that characterize the environment where they operate researched hospitals, many of them began looking for ways to help it achieve a lot of their own competitive advantages.
The subject of organizational renewal capabilities of subjects that are not obvious interest in the Arab environment in general and Iraq in particular, and longer. The problem of the research and field presence of deficiencies in
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Abstract
The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res
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