ان مسألة الاجور الادارية من المسائل التي يعيشها الناس ويتعاملون بها وقد اشتغلت هذه المسألة استقلالاً غير اخلاقي وغير شرعي من قبل بعض المؤسسات والمصارف وقد انخدع كثير من الناس حتى وقعوا في شباكها فوقوا في الحرام. لذا فقد بينت حقيقة الأجور الإدارية وبيان موقف الشرع منها وفرق الأجور الإدارية وبين الفائدة الربوية. وعُبر عن الاجور الادارية بالمصاريف الادارية أو الرسوم الادارية أو التكاليف الإدارية ، ولم اجد حسب علمي من عرف الاجور الادارية للقرض الحسن وان عرفت بصورة مطلقة ، فقد عرفت الأجور الادارية للقرض الحسن: هي مبلغ نقدي يدفع لمرة واحدة تفرضه الجهة الممولة على المقترض تعبيراً عن القيمة الفعلية لتكاليف منح القرض الحسن. اما عن حكم الاجور الادارية للقرض المصرفي الحسن في منحه كلفة لذلك جاز أحتساب هذه الكلفة واخذها من المقترض , وهذه الكلفة ينبغي ان تمثل القيمة الفعلية لكلفة القرض. وعليه يمكن التفرقة بين الفوائد الربوية والأجور الادارية ،إذا كانت مبلغا ثابتا غير مرتبط بمبلغ القرض ومتناسب مع الجهد المبذول فهي جائزة لأن المصاريف الإدارية أو مصاريف الخدمة الفعلية تعتبر أجرة. أما إذا كانت نسبة مرتبطة بالقرض تزيد بزيادة المبلغ المقترض وتنقص بنقصانه أو كانت غير متناسبة مع الجهد المبذول فإن ذلك يكفي دليلا على أنها فائدة وليست أجرة، وبالتالي فإنها تكون حراما .
Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito
... Show MoreThe intensification of competition among all companies and at different levels has become necessary for every company need to continue to improve its performance in order to be able to face the competition and stay in the market. To achieve this, we must rely on the company's accounting information more accurate and appropriate and provided in a timely manner, for the purpose of use in planning and decision making.
So there must be information systems that help the administration to continuous development and improvement of the performance of companies in general, and this is what you need Jordanian companies, especially after the accession of Jordan to the field
... Show MoreThe banking sector is currently facing great challenges resulting from intense competition in the financial environment, and this is what makes the supreme audit bodies and the Central Bank audit as the highest supervisory authority on banks in order to achieve profit and not be exposed to loss, and this requires identifying the banking strengths and risks that constitute points Weakness that affects the future performance and the life of the bank, which requires special supervisory care, and from this point of view, the research aims to use the CAMELS model as a control tool in banks, through the use of its six indicators: capital adequacy, asset quality, management quality, profits, liquidity And sensitivity to market risks, th
... Show Morethe bank sect for any country is very important because its represent a major nerve to feed a verity economic and finance activities .development any state measure by development banking sets and its represent important factor to investors attract . and because important of this subject ,teen accounting rule is a specialized for it .its related by Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit by auditing and accounting standard consul in republic of Iraq.in date 10/28/1998. &
... Show MoreThis study aims at creating an analogy between Quran text Contents as meanings that have representations as visional shapes within ornamental figures in Islamic architecture. The theoretical framework of the study deals with the concept of semantics and its parts, artistic contents of Quran texts, and ornamental figures in Islamic architecture. The study procedures included a population of (69) figures, (5) of them were chosen deliberately for analysis in accordance with a form that had been presented to a number of experts to ensure its validity. The study reached a number of conclusions, the most significant among them are: adopting natural denotation of direct reference in order to link the ornamental figure to the source it was taken
... Show Moreتهدف الورقة البحثية الى اعداد مشروع لصناعة مكتبة رقمية للطالب في قسم علوم القران الكريم والتربية االسالمية في كلية التربية ابن رشد للعلوم االنسانية / جامعة بغداد ، اعدت الباحثة استمارة نموذج كوكل تضمنت مجموعة من االسئلة الغرض منها تحديد المؤلفات االساسية التي يحتاجها طالب العلوم االسالمية في دراساته وابحاثه ،واعتمدت الباحثة على المنهج الوصفي اسلوب المسح لجمع البيانات ، ووزعت االستمارة عبر الصفوف االلكترو
... Show MoreThe administrative leadership relies on a variety of behavioral paths in the functional areas in which it operates, and thus indicates its ability and thus has the upper hand in the organizational events, and in such a way that it can draw lessons and evaluate the results so as to test the expectations within the framework of the changes.
Does the study sample leadership have the characteristics that enable it to contain both crises and environmental stresses?
The aim of the study was to determine the location of the administrative leaders in the system of the study sample from the issue of crises and environmental pressures. The study concluded with a number of conclusions, the m
... Show MoreProved Islamic banks in many countries where they are present, whether Muslim or non-Muslim in the wake of the global financial crisis, it is more efficient, profitable, and stable compared with the conventional banks, so went many of the worlds towards providing Islamic banking through Islamic windows to Besides financial services and products offered by the traditional, or the initiative to enter formulas Islamic finance is fully compliant with the principles and rules of Islamic law and is Brokerage basic function of conventional banks and Islamic alike ) and that means working on the mobilization of savings from surplus units and directed towards the financial units of the fiscal deficit) , which operates commercial banks
... Show MoreThis research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p
... Show MoreThe research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum). The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud
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