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 study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac
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تعد الحوكمة من المداخل التي نالت اهتمام العديد من الباحثين والدارسين في مجال الإدارة والسياسة بوصفها إحدى الفلسفات السائدة والمرغوبة في الفترة الحالية , وأصبح ينظر إليها دواء لجميع الامراض التي تعاني منها الأجهزة الإدارية عموماً بالأخص العامة منها . وقد ارتبط هذا المفهوم بمفاهيم إعادة التنظيم Reforme والاصلاح الإداري المجه لتحسين كفاءة وفاعلية أداء تلك الاجهزة وبما ينعكس على مجمل السمات والمميزات التي تتعلق ب
... Show MoreThis thesis aims at identifying:
- The level of qualitative efficiency of higher studies students in educational and psychological fields in the colleges of education Baghdad according to the perspectives of both teachers and students.
- The statistical differences in levels of qualitative efficiency of higher studies students in educational and psychological fields in the colleges of education in Baghdad Collegeteacher's viewpoints with reference to the two variables of the scientific title and gender.
- The statistical differences in levels of qualitative efficiency of higher studies students in the educational and psychological fields
This research submitted to be a clear form for a city has famous civilization extended many centuries , made its obvious stamps & prominent for eyesight through what left us of edifices stated witnesses of Islamic cities , that are distinguished from others by its model , engineering of buildings that are taken special characteristics display thought creativity features & Islamic Arabian art , and this research clarifies from thought & design of Al-Hajjaj in building Wasit City that appeared as a result from the political conditions that Iraq faced them in general , and Al-Hajjaj in particular , the increasing of revolutions from different governorates
أهمية البحث والحاجة إليه :
يعد تفعيل بناء المؤسسات التربوية ورفع مستواها من المهمات الأساسية التي ينبغي تحقيقها من خلال تحسين دورها في التعبير عن الأرادة المجتمعية المرتبطة والمتناغمة مع مقومات البيئة المادية والبشرية وعلى وفق متغيري الزمان والمكان، وان مسؤولية الأدارة التربوية تتمحور في أعادة النظر في هياكلها الوظيفية الادارية واستثمار الطاقات البشرية العاملة وتنظيمها ووضعها
... Show MoreThe institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.
Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.
These institutions are not for profit organizations.
Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.
Cost Accounting system is capable of providing the useful data for such purposes an
... Show Moreركزت الدراسة على بيان مؤشرات التنمية الحديثة في جمهورية تنزانيا المتحدة مع بيان التحديات الداخلية والخارجية التي تواجهها والتي تعرقل استدامة هذه المؤشرات وتطورها بالشكل الذي يسمح لهذا البلد المحافظة على استقراره ،ومن ثم استمرار برامجه التنموية الشاملة المستدامة، وهذا الامر لا شك يتطلب مواجهة مستمرة وفاعلة للمعرقلات الاقتصادية والسياسية ومنظومة الفساد في اجهزة الدولة . وتوصلت الدراسة في مجمل نتائجها بان
... Show MoreThe research deals with one of the rights of women, which Islam granted them, and the pledge of allegiance to women, despite its simple part, represents an important and basic feature of the uniqueness that distinguishes the Islamic religion from all the heavenly religions
تعدّ المقابر من المرافق القديمة في المدينة بوصفها تمثل ذاكرة التاريخية لاحتوائها
من أضرحة مشاهير أهل الاصلاح ورجال العلم والفن السياسة.