ملخص البحث
من خلال استع ا رض قضية الإيمان بالقدر والبحث فييا، نجد أنيا قضية أصولية
ميمة ، فيي ركن من أركان الإيمان لا يصح الإيمان إلى بيا، وعميو فإن من واجبنا
الإيمان بالقدر والتمسك بو لأنو أساس ىذه الحياة. واىم ما نخمص اليو من ىذا
البحث ىو الاجابة عن مسألة أُثيرت قديماً، وتثار حديثاً، مفادىا: أنو لا ينبغي الحديث
في مسائل القدر مطمقاً، بحجة أن ذلك يبعث عمى الشك والحيرة، وأن ىذا الباب زلّت
بو أقدام، وضمَّت بو أفيام. فالجواب عن ذلك: أن النيي الوارد مُنْصَبٌّ عمى الأمور
الآتية:
1 الخوض في القدر بالباطل وبلا عمم ولا دليل . 2 الاعتماد في معرفة القدر عمى
العقل البشري القاصر. 3 ترك التسميم والإذعان لله _ تعالى _ في قدره. 4 البحث
عن الجانب الخفي في القدر. 5 _ الأسئمة الاعت ا رضية التي لا يجوز إي ا ردىا: كمن
يقول مُتَعَنِّتاً: لماذا ىدى الله فلاناً، وأضل فلاناً؟ ولماذا كمَّف الله الإنسان من بين
سائر المخموقات؟ ولماذا أغنى الله فلاناً، وأفقر فلاناً؟ وىكذا. . . ، أما من سأل
مستفيماً فلا بأس بو؛ فشفاء العي السؤال، أما من سأل متعنتاً _ غير متفقو ولا
متعمم _ فيو الذي لا يحل قميلُ سؤالو ولا كثيرُهُ . 6 التنازع في القدر: الذي يؤدي
إلى اختلاف الناس فيو، وافت ا رقيم في شأنو، فيذا مما نيينا عنو.
ومن ىنا يتبين أن النيي عن الحديث في القدر عمى إطلاقو غيرُ صحيح، وانما النيي
كان عن الأمور الآنفة الذكر ، أما البحث فيما يستطيع العقل البشري أن يجول فيو،
ويفيمو من منطمق النصوص _ كالبحث في م ا رتب القدر، وأقسام التقدير، وخمق
أفعال العباد، إلى غير ذلك من مباحث القدر _ فيذا ميسَّر واضح لا يمنع من البحث
فيو، عمى أنو لا يستطيع كل أحد أن يفيميا عمى وجو التفصيل، إلا أن ىناك من
يعمميا ويكشف ما فييا ، وىذا يعني أن الكلام في القدر، أو البحث فيو بالمنيج
العممي الصحيح غير محرم أو منيي عنو، وانما الذي نيى عنو الرسول صمى الله
عميو وسمم " ىو التنازع في القدر"
Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev
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Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation. The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi
... Show MoreThe research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t
... Show MoreThe research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.
Were the result of research the existence of
... Show MoreThe research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th
... Show MoreThe objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
... Show MoreThe organizational change management, follows the approach to the transfer or transmission of the individual, or team, or the organization of the current case to the case of a future planned. It is an organizational process aimed at helping stakeholders to accept and then the changes in their business environment. And job satisfaction can be defined as the individual's sense of happiness and satisfaction during the performance of his work and achieved compatibility between what the individual expects from his work and how much it actually gets in this work, and job satisfaction is to pay the individual components of the work and production. Through the concepts above chose researcher on the title search g
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