In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reliability. As well as presenting a set of recommendations, the most important adoption of the interim financial statements and the program and audit report interim financial information proposed by the external auditors who have audited the annual financial statements for companies because it includes the foundations to be adopted in the preparation of the report review of interim financial information
ملخّص البحث
تتوخى هذه الدراسة بيانَ مفهوم المقاصد التحسينية، وأقسامها، وأبعادها الوظيفية، وتصحيحَ فكرةٍ شائعةٍ عنها مفادها: أن التحسينيَّ زينةٌ محضةٌ، وترفٌ لا طائل من تحته. وكان من النتائج التي تأدت إليها الدراسة أن التحسينيات بوتقة تنصهر فيها الأحكام الشرعيَّة على تفاوت مراتبها، لكن النَّاظم بينها هو وقوعها موقع التَّحسين والتَّزيين،
... Show Moreملخص البحث
من خلال استع ا رض قضية الإيمان بالقدر والبحث فييا، نجد أنيا قضية أصولية
ميمة ، فيي ركن من أركان الإيمان لا يصح الإيمان إلى بيا، وعميو فإن من واجبنا
الإيمان بالقدر والتمسك بو لأنو أساس ىذه الحياة. واىم ما نخمص اليو من ىذا
البحث ىو الاجابة عن مسألة أُثيرت قديماً، وتثار حديثاً، مفادىا: أنو لا ينبغي الحديث
في مسائل القدر مطمقاً، بحجة أن ذلك يبعث عمى الشك والحيرة، وأن ىذا الباب زلّت
بو أقدام، وض
قد صيغت مشكلة البحث بالتساؤل الآتي : ما الاداء الوظيفي والجمالي للعلاقات بين البنى التصميمية ؟ وهل كانت التصاميم تضم علاقات تصميمية ملائمة لحاجات وتطلعات المستخدمين من الناحيتين الوظيفية والجمالية
Receipt date:06/23/2020 accepted date:7/15/2020 Publication date:12/31/2021
This work is licensed under a Creative Commons Attribution 4.0 International License
The executive authority differs from one country to another, as it differs from a federal state to another according to the nature of the applied political systems, so this research focused on federal states according to their political systems, then going into the details of the executive authority and its role In the federal states by referring to the four federal experiments
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يصدر القضاء الدستوري احكامه على وفق اختصاصاته المتعددة ، وأخصها احكامه المعدمة للقوانين المخالفة للدستور ، لذا فإن ذاتية احكامه وصفاتها تمايزت عما سواها من الاحكام القضائية ، وامتازت عليها بخصائص العموم والالزام المطلق والبتات النهائي ؛ من هنا تقايست تلك الاحكام مع القواعد القانونية التي تسن بخصائص العموم والتجريد حتى باتت تنشر بالجريدة الرسمية ذاتها وأصبحت لا تقبل المطاعن التمييزية كونها مقترنة بقر
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... Show MoreOne of the most important problems that would continuously face the Higher education organizations is how to improve the service level presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when world&
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