Money is considered a fundamental pillar in establishing and building countries. The economies of countries are based on it, including infrastructure, banks, schools, universities, industries, commercial centers, and urban and technological developments. Therefore, the Prophet Muhammad, peace and blessings be upon him, gave importance to money when building the Islamic state, in terms of its source. And its expenditures are in accordance with the Noble Qur’an. Thus, the Prophet Muhammad, peace and blessings be upon him, established the financial system in Islam in accordance with what was revealed to him from his Lord, so that this financial system would be the best and most just throughout the history of nations. This financial system developed with the development of the Islamic state, and remained based on the approach of the Qur’an and the Sunnah of the Prophet Muhammad, peace and blessings be upon him. The sources of wealth during the time of the Prophet, may God bless him and grant him peace, were from charity, zakat, spoils of war, land tax, jizya, endowments, treasure, and other things that God has legislated in the Noble Qur’an. These funds were spent in accordance with the ways in which the Qur’an specified each of them, such as on the poor and needy, on freeing slaves, and on bringing about reconciliation. Their hearts, those who work on it, the wayfarer, in the way of God, equipping armies, and other things that God has legislated in His Glorious Qur’an.

God Almighty's will and care decreed that a copy of: (A Treatise on the Syntax of the Shahada) by Hasan bin Muhammad Al-Saeed Al-Abbasi be preserved, in which he collected from the words of the scholars what was said about the “symbolization of the Shahada” scattered throughout the books and mentioned the opinions of grammarians on that. He followed a general approach in explanation and clarification, so he collected the opinions of the scholars on the syntax of the Shahada, along with syntax, meaning and correctness of the structure. He mentioned the opinions of Al-Akhfash, Al-Mubarrad and Al-Zajjaj on the syntax of “There is no god but God”, and he quoted the author of “Al-Tasreeh” on the definition of the predicate. Then he discussed whether Majesty is a proper noun? What is its syntax? What is the factor in the substitute? Is the accusative permissible in the exception? He discussed all of this and cited verses from the Wise Remembrance, Quranic readings and poetic evidence that support his words. I have dealt with the investigation of this treatise in two parts. The first part is for study, and it contains three discussions.

The artificial conflict over the Moroccan Sahara is one of the longest-running conflicts on the African continent. It actually began in 1975, following Spain's signing of the Madrid Agreement with Morocco. The Polisario militias were subsequently established with the support of both the former regime led by Muammar Gaddafi and former Algerian President Houari Boumediene, igniting a conflict that continues to plague all Maghreb countries, directly or indirectly.

Ensuring regional and global security and stability from the threat of the growth of terrorist groups in the Sahel countries is one of the necessary approaches to accelerating the settlement of the artificial conflict in the southern regions of the Kingdom of Morocco. Indeed, it is one of the fundamental pillars of the American position recognizing Moroccan sovereignty over its Sahara.

The continuation of the conflict, amid geostrategic changes in the region, will exacerbate the crises facing the Sahel and Sahara countries and the African continent as a whole, and may threaten the security of southern European countries and even American interests in the region.

This study aimed to identify the role of the Khartoum Stock Exchange in the quality of accounting information and supporting economic development in Sudan. The problem of the study was represented by the weak role played by the Khartoum Stock Exchange in supporting economic development in Sudan. The study population represented all companies listed on the Khartoum Stock Exchange in various sectors. The study followed the descriptive analytical approach and tested the main hypothesis: The Khartoum Stock Exchange has a role in supporting economic development in Sudan. The study reached several important results, including: Financial markets direct surpluses to economic institutions with a funding deficit or those seeking to expand their activities in order to contribute to the development and advancement of these economic institutions. In addition, they provide the state with additional resources that help achieve its economic and social policy. They therefore represent a complete channel for direct, rapid and optimal financing between savers and investors. The study recommended the necessity of developing a program for joint-stock companies in the market to work on diversifying and increasing sources of income by establishing regulations to manage economic development by the Khartoum Stock Exchange management.

Distance learning is a necessity that has proven its presence in academic and professional life, leading to the emergence of many tools, programs, and methods through which knowledge can be acquired at various levels, including: academic achievement, training, and development (self-development). What has also led many countries to turn to distance learning is to address what was difficult in the past due to the presence of epidemics such as the COVID-19 pandemic, or geographical distance, which sometimes constitutes an obstacle to the classical education process if movement from one country to another is prohibited. Furthermore, the deterioration of the economic situation of countries has an impact on the number of pedagogical positions, resulting in the inability to accommodate a large number of students. All of these factors have led to an increase in interest and interest in this type of education, which is now more popular than before. The aim of our study is to determine the effectiveness and positivity of this type of education in academic achievement and self-development by answering the following questions: What is the concept of distance learning? Types of distance learning After?
Pros and cons of distance education?
Prospects for distance education in the Arab world?

The issue of sustainable development in Africa, which has involved a number of colors of the cognitive spectrum such as political, economic and human sciences, is characterized by complexity, interconnectedness and inverse correlations. It suffers from several problems in itself that have hindered the paths of the development processes themselves. It is complex in many aspects and levels, including political, economic, social and environmental. The study aims to reveal these problems, define their nature and clarify the dialectical relationship between sustainable development and the actors, causes and problems that stand in the way of the success of sustainable development in achieving its desired goals. The study used a number of approaches, including the descriptive analytical approach, the regional approach, the inductive approach and the deductive approach. The study also used a number of studies related to the subject of the study from their published and unpublished sources. The study reached a number of results indicating that the classifications, factors and problems differ, some of which are internal to those countries and some of which are external related to the interests of major countries that threaten the paths and implementation of sustainable development goals that have cast their shadows on the lives of African people. The study recommended a number of interim recommendations that sought to address the existing conditions regarding the problems of the failure of sustainable development on the continent. Africa, and it is necessary to liberate the development decision from the grip of state authority, as well as not to be dependent on external decisions that impose dictates, humiliations and conditions on African countries, and also to localize the successes, lessons learned and global practices in African development within the African continent.

The study aimed to verify the availability of the requirements for applying modern management accounting methods in the Nile Food Beverages Company (Stim), Industrial Zone Branch, Omdurman, Khartoum State, Sudan. To achieve the study objectives, define the problem and test the hypotheses, the researcher relied on the deductive approach, the inductive approach, the descriptive approach, the case study approach, and the historical approach. The questionnaire was used as an acceptable tool for collecting information, so (30) questionnaires were distributed, (27) were retrieved, of which (25) were valid for analysis. The study concluded that the Nile Food Beverages Company (Stim) realizes the benefits and advantages of applying modern management accounting methods, and has some basic components for applying modern management accounting methods that enable it to develop its industrial environment. The results of the statistical analysis of the study also showed that most of the respondents' answers averages were greater than the hypothetical average (3), thus supporting the validity of the study hypotheses; According to the general rates of these hypotheses, which amounted to: (4.181) for the first hypothesis with a standard deviation of (0.065), (4.281) for the second hypothesis with a standard deviation of (0.587), and (4.197) for the third hypothesis with a standard deviation of (0.669). The results of testing these hypotheses were confirmed by comparing the calculated t values (32.48), (52.73), (41.07) respectively at a significance level of (0.000), with its tabular value (1.705), which is less than the calculated values. The result of the decision was to reject the three null hypotheses and accept the alternative hypotheses. The study recommended a number of recommendations, the most prominent of which are: the necessity of preparing the technical and administrative environment in companies so that they can apply modern methods of management accounting to develop management functions and manufacturing operations in companies, reaching a modern manufacturing environment in Sudan.

While humanity's history is replete with waves of migration and asylum, which has enabled all nations and peoples to gain experience in this field, this has not prevented the emergence of signs of compassion and charity towards incoming refugees and immigrants, thus forming the first indicators of values and principles for dealing with them. As discussed at the beginning, the matter had a moral and philosophical nature, leading to a transition to a second stage in the religious teachings brought by the heavenly religions, starting with the Jewish religion, passing through the Christian religion, until the Islamic Sharia came to abolish both previous religions, which necessitated that its provisions be comprehensive and inclusive of the needs of all people and the new matters and conditions.

This study aimed to demonstrate and deduce the most important educational objectives and trends of Imam al-Shatibi through his educational thought in his book Al-Muwafaqat, in which he compared the objectives of Islamic law and education. The problem of the study crystallized in identifying Imam al-Shatibi's educational thought and the innovative methodology that distinguished him in his objectives-based approaches to education and its applications, as well as his classification of knowledge, its pillars, methods, and means. The study followed the method of content analysis and the descriptive approach, and concluded that Imam al-Shatibi sought to advance Islamic education by combating innovations. His classification of sciences was characterized by novelty and originality. Imam al-Shatibi highlighted new issues in the science of jurisprudence that have a strong relationship with education and morals. He also set controls for rational education by making the mind subservient to Islamic law. He delved into the secrets and essence of Islamic law without merely focusing on its appearance, and linked it to social, professional, and faith-based education. Accordingly, the study recommends conducting a comparative study between the views of philosophers and religious scholars on the pillars of the educational process.

The study, entitled "Youth between Islamic Identity and Excessive Dependency," was introduced by the researchers with an introduction that clarified the topic, defined it, the scope of the research, the reasons for its selection, its importance, the research plan, the methodology followed, and other topics that constitute the introductions. The study addressed, and the researchers devoted the first section to discussing: "Islamic Identity: Concept and Significance." This section included two sections. The first section discussed the definition of Islamic identity in terms of language and terminology, while the second section defined the concept of dependency.

In the second section, the researchers addressed the manifestations of Islamic identity. The first section discussed what belonging to Islam means, while the second section discussed the historical background of Islamic identity.

In the third section, the researchers discussed Islam's position on dependency, its causes, and its effects. This section was addressed in three sections. The first topic is the deterioration of moral values. In the second, the researcher addressed the religious and social effects. In the third, he addressed treatment and prevention methods. Then he concluded with a conclusion that included the most important results and recommendations and a list of references.

Critical projects of heritage, whether Arab or Maghrebi, have taken on a clear divergence since the late second half of the twentieth century, especially those projects that focused on religious heritage through study and research, and relied in their methods and terminological tools on everything that modern science has achieved, especially in the humanities and social sciences. A group of critics emerged in this, such as: Nasser Hamid Abu Zayd, Muhammad Abed Al-Jabri, Muhammad Arkoun and others. Heritage was not spared from the grip of Orientalism, until the role of sciences in it grew, to the point that some of them called for the use of the methods and tools of these sciences, in an attempt at excavation and deconstruction to remove the sacred masks that caused Muslims to be backward and distanced from scientific discourse. Due to the complexity of human society, it became necessary for us to read our heritage according to this method, far from the hegemony monopolized by the jurist, under the pretext of it being impossible to think about, in order to set out with complete freedom to explore the depths of the unthinkable.

Students of knowledge, especially graduate students, need continuous reading to develop their understanding and nourish their thinking, so that their academic level rises to the level of researchers and scholars. Perhaps the sources of Arab heritage are among the most important books every student needs in their library. Because sciences are constantly evolving and intertwined, like literary genres, we no longer lack many contemporary sciences that emerged or flourished in the modern era.

Perhaps general linguistics and textual science in the contemporary sense are among the most prominent of these sciences that flourished in the twentieth century. Researchers may find few books devoted to this scientific field, and they may find the good and the bad mixed in the midst of the development of printing and publishing media and the chaos of communications. Hence, I chose the book (Text Analysis: The Study of Textual Connections in the Light of Textual Linguistics) to introduce this book.

Natural and human resources constitute the primary determinant of the city of Zagora's expansion. The city possesses natural and human resources that, if properly managed, could drive local development in the region.

The city also faces a number of challenges, both natural and man-made, including harsh climatic conditions and scarce water resources. In terms of human characteristics, the city has experienced rapid demographic growth, both as a result of natural increase and the migration of residents from some oasis areas to the city.

Regarding the problems of city expansion, fieldwork revealed several problems associated with the city's expansion, such as housing duplication, poverty and fragility, the dilapidated state of the infrastructure, and the city's expansion at the expense of the green space represented by the oasis.

In terms of social characteristics, it is noticeable that the city is full of diverse human types (Arabs, Amazigh, Haratin...), and the predominance of medium-sized families, with a population pyramid with a young base. As for the professional status of the population, the inhabitants have turned towards non-agricultural activities, with the presence of agriculture that shows the nature of the oasis city. Therefore, the city of Zagora is a repellent city, in every sense of the word. This highlights that the city is experiencing an urban crisis par excellence, which requires the adoption of effective and efficient urban planning for this city, which takes a linear form, making it join the ranks of functional cities, so that its inhabitants enjoy professional stability and a good social status.

The study aimed to understand fish production in White Nile State and develop a future vision for ways to develop production in the study area. The researcher used a historical approach to study fish production over the past few years and compare it to current production. This approach helped determine the level of declining productivity, linking this to the size of the fish stocks whose production was to be developed. This approach also included descriptive and statistical approaches.

The researcher reached several conclusions, the most important of which are: There are many elements that support the development of the fishing profession in the study area. Despite the availability of natural, material, and human fishing resources, fishing remains traditional in the study area. The study also reached several recommendations, most notably: Enforcing fishing laws in the water body, developing fishing methods and means, improving transportation equipment and fish preservation methods, and focusing on fish farming to address declining fish productivity and thus advance the economy.

Iranian-Turkish relations are among the most sensitive and important historical-political topics. Both countries have played a significant and pivotal role in the past centuries, specifically since the fourteenth century, after the rise of the Safavid state and the emergence of sectarian conflicts between the two halves of the Islamic world (the Iranians and the Ottomans). These relations developed, sometimes negatively, sometimes positively, until they reached their current state during the Pahlavi dynasty and a few days after the outbreak of the Iranian Islamic Revolution in February 1979.

Our research aims to shed light on the nature of economic dealings and relations between Iran and Turkey from mid-1978 to mid-1979. The predominant feature of these relations during both eras (the Pahlavi and Islamic eras) was economic, according to documents from the US Embassy in Tehran. We found it important to highlight these extremely important documents and to explain the extremely important historical information they contain about the relations between the two countries, Iran and Turkey.

This article aims to study the relationship between planning and spatial production in emerging urban centers in the Tadla region. We will attempt to address the issue by examining the components of local communities and their role as local actors in urban planning. We will attempt to clarify this by evaluating their level of achievement of the design directions for the development of these centers, and thus evaluating the quality of the produced space. The purpose of this treatment is to answer the following problematic question: To what extent do the local communities of the emerging urban centers in the Tadla region have the components that enable them to implement the directions of their development designs and produce a coherent space? To answer this question, we will adopt a methodology that combines field and non-field methods in data collection, and adopt a comparative systematic approach in analyzing the topic. The most important results reached can be presented as follows: A- The capabilities of the local communities of the studied centers in terms of financial and human resources, in addition to the restriction of their role in the field of urban planning by the legislator (an advisory role), which limits their ability to implement what is included in the programs of urban planning documents; B- The implementation of the collective facilities programmed in the designs for developing the studied centres remains weak, thus producing a fragmented area that does not meet the needs of the population for basic facilities, services, entertainment venues and green spaces, which has made the population’s assessment of the reality of developing the emerging urban centres in the region a negative assessment.

Mispronunciation began to become common since the dawn of Islam, especially after the conquests increased. This created a pressing need to establish a system by which to distinguish correct and incorrect pronunciation. This was due to the fear of mispronunciation and its prevalence in the recitation of verses from the Holy Qur'an. Therefore, grammar was developed.

The Basra School was the first to lay the foundations of this science. The Kufa School then followed, although it differed in its approach. The former relied on linguistic analogy, while the latter focused on induction and expansion of narration.

The study dealt with the poetry of the poet Muhammad al-Mahdi al-Majdhub, and the researchers used the descriptive and analytical approach to uncover his artistic and intellectual tendencies. The study concluded that al-Majdhub is a prolific and skilled poet, who composed in all poetic meters except the present tense, and explored the doors of free and prose poetry. He was restless and confused, and had no specific approach to poetry, imitating sometimes and innovating at other times! He composed prose poetry and then returned to the poetic meters!! The artistic imagery in his poetry is wonderful and elegant, celebrated by the mind before the heart. He composed revolutionary, patriotic and nationalist poetry, and combined classical and colloquial Arabic in his lexicon. He adhered to clear intellectual lines: through his poetry, he called for consultation and harmony, love and freedom, justice, equality and peace.

The sultans of the Islamic Fur Kingdom (1640-1916 CE), based in the Darfur region of western Sudan, were among the rulers who covered the Kaaba with the kiswa (cover) and sent gifts to the poor of Mecca and Medina every Hajj season. This tradition was followed early in the history of the Fur Sultanate and continued under a number of sultans. However, it was sometimes interrupted due to political conditions in Sudan and other times due to security concerns, which led to the Mahmal being looted. However, Sultan Ali Dinar (1900-1916 CE) is considered the most famous of these sultans. This sultan played a prominent role in serving the Holy House of God and its pilgrims, and he ensured the continuity of sending the Mahmal and the Surra to the Kaaba until his death. This paper is based on the following main argument: proving Sultan Ali Dinar's role in serving Islam, Muslims, and the Kiswa (cover) of the Kaaba. It also documents Sultan Ali Dinar's history, his relations with, and loyalty to the Arabian Peninsula.

We notice in the life of the Islamic nation by following the biography of the Messenger, may God bless him and grant him peace, and the Rightly-Guided Caliphs after him, how much attention was paid to appointing a ruler, and keenness to have a ruler for the nation who would implement Sharia, establish boundaries between people, and protect Muslims. The Messenger sent deputies to him in distant places, as he sent Muadh to Yemen and Ali ibn Abi Talib to judge between them. This is due to the importance of this issue in Islamic legislation, and Islam’s keenness to secure people’s lives and property. When the ruler is absent, corruption and tyranny of the strong appear, rights are lost, and seditions spread. Due to the importance of the issue, we notice that Islamic legislation set controls and conditions for the ruler, and specified when he is removed and who has the right to choose and remove the ruler. This research came to clarify these issues, with a comparison between the republican and monarchical systems. I chose to compare the Yemeni and Egyptian laws as a model for the republican system, and the Kingdom of Saudi Arabia and Jordan as a model for the monarchy, using the inductive and descriptive approach to clarify the research issues.

The study addressed the contribution of International Financial Reporting Standard (15) to improving revenue recognition and measurement issues. The study's problem was expressed by asking, "How has IFRS 15 contributed to improving revenue recognition and measurement issues?" The study aimed to demonstrate and clarify the positive role of IFRS 15 in accounting recognition and measurement issues, and to identify the most significant additions to the revenue recognition and measurement process. The researchers followed an inductive and deductive approach, as well as a descriptive and analytical approach. The study was based on a basic hypothesis: the transition to implementing accounting recognition and measurement requirements in accordance with International Financial Reporting Standard (15) - Revenue from Contracts with Customers - has a positive contribution to improving accounting recognition and measurement issues.

Several conclusions were reached, the most important of which is that IFRS 15 provides clear and specific guidelines for measuring an entity's progress in fulfilling contractual obligations. It thus provides a more robust framework for addressing revenue issues. IFRS 15 contributes to improving contract revenue recognition. This is achieved by improving the comparability of revenue recognition practices across entities, industries, and capital markets. Among the recommendations the researchers recommend is the adoption of International Financial Reporting Standard No. 15 as a revenue recognition tool and the determination of the appropriate method for the entity to measure contract compliance performance in light of the considerations identified by IFRS 15.

This research aims to identify the role of external audit in evaluating the performance of Libyan commercial banks, as well as to demonstrate the extent of external audit's contribution to improving the quality of financial statement preparation and reducing risks, by focusing on the external auditor's commitment to his professional responsibilities, applying international standards, and enhancing his capabilities. To achieve the research objective, the descriptive analytical approach was adopted, based on collecting data and information about the study problem. The study sample was limited to faculty members in the Accounting Department at the University of Benghazi, with the number of retrieved and analyzable questionnaires amounting to (30). The results of the statistical tests showed that external audit has a positive role in the performance of Libyan commercial banks.

The study aimed to identify the role of economic environmental factors in achieving the effectiveness of financial institutions in East Darfur State - Sudan. The problem of the study was represented by the weakness of economic environmental factors in achieving the effectiveness of financial institutions. The study population represented all financial institutions in the state. The study followed the descriptive analytical approach and tested a main hypothesis that there is a role for economic environmental factors in achieving the effectiveness of financial institutions in East Darfur State. The study reached a number of important results, including that the income of individuals affects the effectiveness of financial institutions, as both growth and economic structure affect the effectiveness of financial institutions. The study recommended the necessity of creating an economic climate that enables financial institutions to diversify their investments and increase their income, and the existence of rational financial and monetary policies that reduce high inflation rates.

This article aims to explore the possibility of achieving development through political development, addressing it from two main perspectives: development and political development. It also addresses the challenges facing ruling elites in the Arab world in changing the new reality, which requires economic and social change, openness, reform, and political transition.

The article attempts to present examples of attempts by some Arab countries to implement political and economic changes through political development to avoid a wave of revolutions.

Comprehensive development is one of the drivers of the Arab Spring revolutions and also represents the major challenges facing ruling elites in achieving certain values through political development. Development has been largely concentrated in urban areas rather than rural areas, leading to a growth in urban populations. This reality has led to the emergence of economic and social problems such as poverty, unemployment, and the spread of various types of crime, which has helped accelerate revolutions and uprisings against regimes that have been unable to find solutions. Values such as justice, equality, stability, and legitimacy must also be taken into account.

The geostrategic location of the Korean Peninsula is one of the reasons that made the region a focus of interest for imperialist colonial powers, especially since after the end of World War II, the world was divided into two camps: the capitalist pole led by the United States of America, and the socialist pole led by the Soviet Union. Consequently, the United States sought to contain communist influence throughout the world by announcing several political and economic projects, and the Korean Peninsula was a model for this intervention. The study aims to explain the situation on the Korean Peninsula, the outbreak of the war between the two Koreas, the most important stages of the war, the positions of the two superpowers on the war, and the results and consequences that resulted from the war. The study followed a historical, descriptive, and analytical approach. It reached several conclusions, including: Despite the homogeneity of the Korean Peninsula's population, external interference led to the outbreak of war between them. The main factor in the outbreak of war was the partition decision made in accordance with the Potsdam Conference. The positions adopted by both the United States and the Soviet Union and their intervention in the Korean Peninsula deepened the dispute in the region and led to the outbreak of war and the division of the Korean Peninsula. The war left profound and disastrous effects not only on the people of the region, but also on the main actors in it, such as the Soviet Union, the United States, China, and the UN peacekeeping forces. The study recommends conducting research on the control of international powers over the United Nations and its exploitation to serve their colonial interests around the world.