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Market Value Added Among Historiecal Cost and Fair Value Contravercy
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Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value of the decisions of its users to re-evaluate investments one at a financial adoption of the added market value between the dialectic of the concept of historical cost Reliability and fair value Has been to reach a set of conclusions that the fair value of the most important in the preparation of financial statements are complementary to those that are prepared under the historical cost which affects the increase of accounting disclosure

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
مفهوم الغريب ومناهج دراسته عند القدماء
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This research sheds light on an important topic related to the understanding of the Qur’anic expressions and how to deal with them in relation to their meanings and connotations intended by God Almighty and the concept of the term strange among the ancients. Its glossaries, such as earth, sun, air, etc., and the other have vague meanings that require careful consideration and scrutiny in order to reach the exact meanings that God Almighty wanted.

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Publication Date
Tue Dec 28 2021
Journal Name
College Of Islamic Sciences
The concept of the phenomenon of nuns: an analytical ideological study
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ملخص البحث باللغة الإنجليزية

The concept of the phenomenon of nuns: an analytical ideological study

Dr. Samia bint Yassin Al-Badri

Department of Islamic Doctrine & Contemporary Ideologies

College of Shariʿah & Islamic Studies

Qassim University

 

The study of concepts is one of the main pillars of doctrinal studies, in order to understand the formation of the concept, and to understand its contexts in religious sources, in order to be systematically criticized; So, this research came with the title:

The concept of the phenomenon of nuns, an analytical doctrinal study

The study concluded with resu

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
مفهوم الغريب ومناهج دراسته عند القدماء
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This research sheds light on an important topic related to the understanding of the Qur’anic expressions and how to deal with them in relation to their meanings and connotations intended by God Almighty and the concept of the term strange among the ancients. Its glossaries, such as earth, sun, air, etc., and the other have vague meanings that require careful consideration and scrutiny in order to reach the exact meanings that God Almighty wanted

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Methodology of the concept of sovereignty in contemporary Islamic thought
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The methodology of the concept of sovereignty in contemporary Islamic thought

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Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
مفهوم الدولة ونشوءها عند ابن خلدون
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مفهوم الدولة ونشوءها عند ابن خلدون

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Publication Date
Fri Dec 31 2021
Journal Name
Political Sciences Journal
The concept of identity in Western political thought
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Receipt date:10/8/2019 acceptance date:18/12/2019 Publication date:31/12/2021

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

This research is concerned with the concept of identity in general "Overall definition" and is not exposed to the classifications of identity or concepts that deal with their types and classifications, only the concept in terms of the initial picture as well as the views of thinkers on the proof of

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Concept of moderation in the Islamic political thought
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Abstract : The concept of moderation is one of the important concepts that have been discussed in political thought in general and in Islamic political thought in particular. It concerns the status of moderation and balance and the need of Islamic societies to apply them in contemporary times. The Islamic societies faced challenges facing Islamic advancement. And the right, which is the middle between the excessive and the excessive -and the exaggeration and cost-, and between negligence and default, moderation and integritybetween both two sides are: excessive and negligent". In addition, the concept of moderation and its intellectual roots have been sought in the Holy Quran and the noble prophetic, and the search for its charac

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Structural Model of the Relationship between Emotional Creativity and Self-Efficacy among Students at the Preparatory Year Tabuk University
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This research aimed to identify the structural model of the relationship between emotional creativity and self-efficacy among male and female students of the preparatory year at Tabuk University. The current study adopted the descriptive correlational approach, as it is appropriate to the nature of the study. The study tools contained (60) items that measure the relationship between emotional creativity and self-efficacy among the male and female students of the preparatory year at Tabuk University. The study sample was chosen by the stratified random method of the study community, where the study sample reached (183) male and female students of the preparatory year at the University of Tabuk. The results of the study showed that there a

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Publication Date
Fri Jun 05 2026
Journal Name
Journal Of Physical Education
The effect of special exercises using a designer device and added relative weights to develop some of the physical abilities of volleyball players
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Engineering
Artificial Neural Network Models to Predict the Cost and Time of Wastewater Projects
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Infrastructure, especially wastewater projects, plays an important role in the life of residential communities. Due to the increasing population growth, there is also a significant increase in residential and commercial facilities. This research aims to develop two models for predicting the cost and time of wastewater projects according to independent variables affecting them. These variables have been determined through a questionnaire distributed to 20 projects under construction in Al-Kut City/ Wasit Governorate/Iraq. The researcher used artificial neural network technology to develop the models. The results showed that the coefficient of correlation R between actual and predicted values were 99.4% and 99 %, MAPE was

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