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The ownership in economic thought and religious postural Contemporary Vision
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Since the property in Islam is based on the principle of succession , "which made ​​you Khalaúv land and raise yourselves above some degree of Iblukm with Atakm The Lord of the fast punishment and it is Forgiving, Merciful " [cattle : 165 ] and human only Mstkhalaf where " God promised you who believe and do good deeds for Istkhalvenhm Normans in the ground as those before them " [Nur : 55 ] , considering that King God alone any talk about having ownership in Islam in the contemporary sense of ownership , containing three rights are:

1- right to dispose of the right of usufruct tenure

2-The concept is ambiguous as long as that man Mstkhalaf does not have the right to dispose do not sell and do not invest the work of others nor leased the land and similar aspects of the right to act based on the concept of modern capitalist There is no ownership of investment assets absolutely

3- Based on the lack of ownership of the assets of an investment in Islam in any way and there is no sense having to invest capital based on individual ownership of the means of production from the land and the money and the number of machines .... etc. .

And that the ownership of the individuals of the means of production in Islam is limited to the number Mini is not the ground, and that the fruits of human labor in the production process conditional where the work is , and not hire others to work on them or rent them to others ( and only pulled him to the ground and was given another, as long as the condition of the acquisition of the land is to work the rehabilitation and Tthmerha himself ) back to man working for her, but his family and that is supposed to give charity from him and endorsing money if Dar squint him and he had not Iktr nor sows in spending this not to mention the terms of the good work which the welfare and benefit of the individual and the group , and to refrain at any moment to commit sins and prohibitions .

Based on the foregoing , the property in Islam is not merely that the ownership rights to the fruits of his work and means of consumption and production simple and not ownership of the means of investment and in particular the ground , and indicates that it is right of Guardian redistribute the land every fifty years even if they were exploited and even if the man Bamartha to give an opportunity for others.

As for the money there is no place to invest money absolutely , because any investment of money represented by the Grand unambiguously riba and who eats in the stomachs of people as fire devours firewood.

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of the Practice of Iraqi Banks to Manage Profits Using the (LLp it) Model and Its Reflection on the Tax Base, A Case Study of A Sample of Iraqi Private Banks Listed in The Iraqi Stock Exchange
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The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: Applied research in the National Insurance Company
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Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

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Publication Date
Tue Feb 02 2021
Journal Name
مجلة بحوث الشرق الأوسط
Iraqi women's participation in athletics in the Arab Games from 1948 to 2017 and the results achieved.
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This study dealt with the presentation and documentation of the Iraqi women's participations in athletics in the Arab sports courses since the establishment of the Federation of Athletics in 1948 to 2017 as well as analysis of the results achieved for these participations and discuss the reasons for not participating in some of these courses and the researchers try to show the distinct role of Iraqi athletes, And their active contribution to these courses to represent the country as well as to promote the sports reality of Iraqi women compared to their Arab sisters, whose names have become a symbol of every Arab woman and therefore benefit from the experience of the Arab teams In athletics for women.

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Publication Date
Fri Dec 31 2021
Journal Name
Political Sciences Journal
The Effect of the change of Energy Factor on the American-Russian Competition in Europe
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Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the relationship between the skills required for the labor market and the employment of graduates of community colleges in KSA: An applied study on a sample of faculty members at KKU
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This study has aimed to measure the relationship between the skills required for the labor market and the employment of graduates of community colleges at King Khalid University. For gathering the required data, a questionnaire has been designed and distributed to the faculty members of community colleges at King Khalid University in a random sample method. The chosen sample size has covered (123) individuals. Questionnaire forms have been distributed and retrieved from (117) participants. Therefore, the estimated response has reached 95 % of the total sample size. The results of the study have shown that there is not any significant relationship between the skills which the graduates   acquire and the requirements of employmen

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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Designing a module in light of cognitive learning theories and their impact on the achievement of students of the Department of Art Education and their motivation in learning the subject of aesthetics.
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This research aims to:
1 – Make a proposed module for (aesthetics) for the second stage - Department of Art Education under education theories.
2 - Verification from the effect of the proposed module on student achievement and motivation towards learning aesthetics material.
To verification the second goal we wording these two hypotheses:
1- There are no individual differences with statistically significant at level (0.05) between the student's scores average. (Experimental group ) who studied according to the proposed module and the average student's scores (control group) who studied in the usual way for the achievement test for the Aesthetics material.
2- There are no individual differences with statistically signifi

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
THE IMAGE OF THE IRAQI IN THE MENTALITY OF THE ITALIANS
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Increased interest in the subject of the image because of its great and growing link to the life of the individual and society and its impact on the overall political, economic and cultural conditions. This interest is no longer confined to the images of people or institutions, but has become beyond that to the images of countries and peoples and the impact on bilateral relations between them,

However, we find that the image of the Iraqi abroad remained vague and has not been scientifically recognized and the most that we can generalize are the features of the image of Arabs and Muslims abroad; and assume that the image of the Iraqi applies to them as the Iraqi is in the end an Arab or Muslim.

Based on this, the research

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Role of Gender and Culture in Dealing with the Arab Woman's Issues Embodied in Caricatures: A Cognitive Linguistic Analysis
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Gender and culture are among the factors that influence the process of understanding and interpreting different types of communication, especially images. The current study, which is a part of a master’s thesis, aims at investigating the role of gender and culture in interpreting and understanding the caricatures that deal with women’s issues in Arab societies. To this end, the researchers adopted Barthes’ (1957) concepts of denotation and connotation in his theory of mythologies in addition to Langacker’s (1987) theory of (Domains). The research concludes that the female subjects have better cognitive abilities in investing the signs within the selected caricatures. The other factor the study reached to is that the respondents

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Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
Numbers and Its Uses in the Al-Abbass Holy Shrine
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The present research studies numbers and its uses in the Islamic ornament. The study consists of four chapters; the first is dedicated to the problem of the research, the value of the study, and the aim of the study, and its limit. The problem of the study deals with the uses of numbers in Islamic ornament and how these numbers were used for aesthetic purposes. What are the analytical bases that enable us to read the geometrical compositions ornament numerically? The value of the research is the study forms an analytical and visual study of the numbers in the Islamic ornamentation. Additionally, this study is an aesthetic assessment to the philosophy of the number and its uses in Islamic architecture. The study is limited to the ornament

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Pressing References towards Abstraction in Arab and Islamic Art
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The Arab Islamic art was best known as pure abstraction or realism distorted from what is natural. The two styles, or one of them, was the most prominent in the Islamic arts, such as decoration, photography and architecture. The analogy that was prevalent in the non-Islamic world did not have a presence equivalent the aforementioned styles despite the great openness to the cultures of different countries, which characterized that stage, which resulted from the Islamic conquests, the conversion of many people to the Islamic faith, and their migration to the Islamic cities at the time, bringing with them their arts and methods of formulation. This makes us question the influential references that invite the Arab Muslim artist to follow the

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