‫‪‬‬

‫سو ُل ُه‬
‫م َو َر ُ‬ ‫سيَ َرى ال َّل ُه َع َ‬
‫م َل ُك ْ‬ ‫م ُلوا َف َ‬
‫اع َ‬
‫َو ُق ِل ْ‬ ‫‪‬‬
‫ون ‪‬‬
‫م ْؤ ِم ُن َ‬
‫َوا ْل ُ‬

‫(التوبة‪)105:‬‬
‫‪‬‬
 Dedication

To those whose prayers were the secret of our

success, and their affection was a balm for our
wounds. To the most precious, to our beloved
mothers.
To those who were crowned by Allah with prestige
and sobriety, who taught us tender without waiting,
who we hold their names proudly, to our dear
fathers, to the springs of the pure sincerity who we
were happy with, accompanying them in the bitter
and sweet paths of life, to those who were with us on
the road to good and success, to our brothers and
sisters. To those who we knew how to reach and
taught us not to lose them, to our friends, to the pure
souls of the martyrs, to the wounded, to the heroic
prisoners. To all of them, we dedicate this modest
research.
 Acknowledgment

We extend our sincere thanks and gratitude for all who have
helped us even in a prayer in the back of the absence, based on
our prophet Muhammed peace be upon him saying "He who
doesn't thank people, doesn't thank Allah". Hence, we had to
thank everyone helped us in completing our study. I mention
specially our honorable university, The Islamic University, with
all its staff and employees. I spent the most beautiful years of
my life in this university. I also present my sincere thanks and
appreciation to the Faculty of Commerce represented by its dean
Dr. Muhammed Miqdad and all its virtuous teachers working in
this faculty which we are proud of because I belonged to it
someday. As I also present my sincere thanks and appreciation
to the virtuous Dr. Wasim Al-Habil who is the supervisor of this
modest research. I ask Allah to extend his lifetime and make
Islam and Muslims benefit of him and his knowledge. As we
present thanks to everyone who contributed in facilitating the
completion of this research and facilitating our mission of
gathering information and data. May Allah give them the best
reward and tender.

Researchers:
Alaa Humaid.
Salah Lubbad.
Muhammed Al-Shaikh Khalil.