دار البحث حول كيفية التعامل مع تكاليف الإنتاج الزراعي و مستلزماته و الديون عند حساب زكاة الزرع، هل تحسم من الناتج قبل إخراج القدر الواجب من الزكاة أم لا؟ و قد اختلفت فتاوى المعاصرين فيها بين مجيز و مانع و مقيد، و بين مفرق بين النفقات و بين الديون، و حاول البحث بيان القول الفصل و الراجح فيها بما يتفق مع أصول الشريعة العامة و قواعدها.
Research revolves around how to deal with the costs and agricultural inputs and
debt when calculating Zakat transplant, is deducted from the gross output by the
amount that must be of Zakat or not? And contemporary might have been different
opinions between supporters and mind and restricted, and between junction between
expenses and debt, and tries to find a statement the final say and likely consistent
with the principles and rules of public law.
References used
عارضة الأحوذي بشرح سنن الترمذي:أبو بكر،محمد بن عبد الله المالكي/ 543 /ه دار الكتب العلمية، بيروت.
معرفة السنن و الآثار: أبو بكر أحمد بن موسى البيهقي ت/ 458 /ه، دار قتيبة، دمشق،الطبعة الأولى 1991 م.
البحر الرائق شرح كنز الدقائق:زين الدين بن إبراهيم بن محمد(ابن نجيم)ت/ 970 /ه،دار الكتاب الإسلامي بيروت.
مجمع الضمانات: أبو محمد غانم بن محمد البغدادي، دار الكتاب الإسلامي.
The study starts by an introduction in which I showed the importance
of this research and the reason that pushed me to its choice. Then I talk
about the relational name, its meaning and naming, then the kinship
weights without a ya'a, then I showe
The study aimed at exploring the extent of using of management accounting
practices in Public Agricultural Firms in Syria, and the importance of this use. In addition,
it aimed at knowing which of these practices is the most common and important, a
In this study, the concentration of Pb and Cd was determined in some agricultural
products in order to compare this concentration and to know the capacity of these products
to accumulate these two elements. The samples were digested by nitric acid
This study aims to identify the strategic role of accounting in strategic marketing and application identification, as well as this study aims to shed light on the concept of each of Accounting. Strategy and marketing strategy and components, as well
The study aims to determine the level of the relationship between creative accounting
techniques applied in shareholding corporations and their motivation through a field study
that was undertaken on the auditors of shareholding companies. To achie