research aims: 1- Demonstrating an aspect of the rhetorical miracle of the Qur’an represented in the accuracy of its verses and the consistency of its topics. 2- Clarifying the intent of Surat Al-Ghashiya, and clarifying the link between the topics of the surah and its purpose. 3- Studying the topics included in Surat Al-Gashiya, and highlighting their consistency among them. 4- Referring to the gifts contained in the noble verses.Research Methodology: In preparing this study, I followed the inductive-analytical approach, according to the procedures outlined in the introduction.From the search results: 1- The purpose of Surat Al-Gashiya: Reminding the Hereafter and its scenes of reward

Regulations of changes in Sharia policy

Variables include jurisprudential rulings that may be subject to change, alteration and interpretation, depending on the mujtahid’s view of the ruling, or changing it and switching to another view, and the variables are the crucial issues that befell the nation of Islam. It was not neglected by Islamic legislation, but rather the setting of controls that took into account in every incident the norms, interests and purposes.

Conclusion The observation of the phenomenon of structural evolution of the international system and its instability on a particular situation, by its transition from unipolar to polarity to bipolarism and then to unilateralism in the early 1990s led by the United States, and to the present moment, To say that the structure by which the hierarchy of superpowers or the regime is directed in terms of its various capacities that qualify it, and with the consent of the rest of the States directing the regime to lead and lead the world's first place, has no direct relation to the stability of this system, I hope other more influential in its stability. The structure of the new international order will be completely different in terms of the r

Abstract Rationality and freedom are fundamental elements of Western modernity. Although modern and contemporary Islamic thought has established its intellectual foundations on the fundamentals of intellectual thought that are at the core of its Islamic intellectual system, at the same time many of its intellectual products have been a response In spite of the fact that this Islamic intellectual response stands out from Western modernity as a negation or a positive attitude. The Islamic intellectual response differed in determining its position on Western modernity, depending on the nature of the historical stage that was The Islamic nation, as well as the nature of the challenge posed by Western civilization to other nations and other c

تعد التنمية المستدامة حق للكل البشرية وانها تهدف لتطوير المجتمعات البشرية من كافة النواحي وبشكل دائم وهي تهدف في القضاء على الفقر والجوع وهذه الظاهر ظاهرة منتشرة في العراق اذ ان المواطنين فيه يعشون في حالات تفرقة ودائما هم في حالات حروب اويعيشون في حصار اقتصادي او في اوقات كثيرة يعشون باوقات ازمات مما يجعلهم في فقر دوري ارض لتطبيق هدف التنمية المستدامة الذي ينص على القضاء على ،

ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

   This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .

  The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.

    The study believed that this situation would not be achieved unless the hotel industry will app

This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh

Effect of Using Computer in Getting and Remaining Information at Students of First Stage in Biology Subject MIAAD NATHIM RASHEED LECTURER Abstract The recent research goal is to know the influence of computer use to earn and fulfillment information for students of first class in biology material and to achieve that put many of the zeroing hypothesis by researcher as follow: There were no differences between statistical signs at level (0,05) between the average students' marks who they were study by using computer and between the average student ' marks who they were study in classical method of earning and fulfillment. The researcher chose the intentional of the medical technical institute that included of two branches the first class (A