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المعالجة المحاسبية لعقود الإجارة المنتهية بالتمليك لدى المؤجر وفق معيار المحاسبة الإسلامي رقم (8)المعدل: دراسة تطبيقية في عينة من المؤسسات المالية الإسلامية العاملة في الأردن
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 لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.

       في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يسعى مالكيها الى جعل انشطتها متوافقة مع الشريعة الاسلامية الغراء سعياُ منها الى كسب رضا الله ثم خدمة المجتمعات التي تعمل فيها، ان الشعار المعلن لهذه المنشآت ونظامها الداخلي يؤكد رفضها لكافة الانشطة التي لا تتوافق مع الشريعة الاسلامية او تعديلها بالشكل الذي يحقق التوافق المنشود فضلاً عن احياء الانشطة التي كانت تمارس في زمن الدولة الاسلامية وتطويرها بما يحقق مسايرة العالم المعاصر.

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Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Study of NOx Emissions of S.I. Engine Fueled with Different Kinds of Hydrocarbon Fuels and Hydrogen
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      Liquefied petroleum gas (LPG), Natural gas (NG) and hydrogen were used to operate spark ignition internal combustion engine Ricardo E6, to compare NOx emissions emitted from the engine, with that emitted from engine fueled with gasoline as a fuel.

      The study was done when engine operated at HUCR for gasoline, compared with its operation at HUCR for each fuel. Compression ratio, equivalence ratio and spark timing were studied at constant speed 25rps.

The results appeared that NOx concentrations will be at maximum value in the lean side near the stoichiometric ratio, and reduced with moving away from this ratio for mixture at both s

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Taboo Words Vs. Social Deixis: A sociolinguistic Analysis of La Justice or The Cock that Crew: A Play from the Theatre of Ridiculous
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Linguistic taboos exist in most cultures. Tabooed words are generally being culturespecific
and relating to bodily functions or aspects of a culture that are sacred. Such words are
avoided, considered inappropriate and loaded with affective meaning and failing to adhere to.
Strict rules, often, governing their use and lead to punishment or public shame. These taboo
words can be used as a way of violating social deixis represented by four types of honorifics;
addressee, referent, bystander, and finally setting honorifics. This paper shows how these
taboo words are used in Kenneth Bernard's play La Justice or The Cock that Crew from the
theatre of the Ridiculous as means of violating social deixis in its four types. Th

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Publication Date
Thu Oct 17 2024
Journal Name
مجلة ميسان لعلوم التربية البدنية
A historical study of the origins of the sport of polo and its development from the royal court to the stadiums of modern times
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The sport of polo, the game of kings and sultans, is one of the traditional sports that has defied time throughout its long history. It has preserved its historical roots and been able to adapt to contemporary requirements, societal transformations, and temporal and spatial variables. It has moved from an aristocratic sport practiced as a form of entertainment to a professional competitive sport. It attracts many players and millions of viewers, so it is a living model of how sports develop and transform from a local tradition into global sports with organized rules managed by international institutions and with many championships worldwide. Through this, the research objectives were formulated, including exploring sports' origins. Polo in

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Legend between reality and its future Treatment in threatre analytics study
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The Legend between reality and its future Treatment in threatre analytics study

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy in reducing inflation in Iraq through monetary sterilization mechanism. post-2003
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The main objective of the central bank is to achieve price stability and target in fractionates. Therefore, the bank sought to use modern tools and policies in order to reduce the negative effects of the accumulation of foreign reserves represented by monetary sterilization, similar to developed and developing countries alike, but with different available tools that are possible and imposed by the local financial and monetary environments, such as the window for buying and selling foreign currency, open market operations and deposit facilities. And lending existing. Because any in crease in the monetary base resulting from the accumulation of foreign reserves will affect price stability directly due to the consumer nature of the

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Publication Date
Tue May 31 2022
Journal Name
أوراق ثقافيّة مجلّة الآداب والعلوم الإنسانيّة
الرهاب لدى التلامذة ضعاف البصر
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الرّهاب، اضطراب نفسيّ واسع الانتشار، وتُشير الدّراسات الحديثة إلى أن نسبة انتشاره تتراوح ما بين (7%-14%) في أغلب المجتمعات، وهو اضطراب مُزمن ومُعطّل للحياة الاجتماعيّة، ولكنّه قابل للعلاج. ويتفق العلماء على أن عدم إدراك المعاق بصريًّا للبيئة المحيطة به، وأركانها يجعل تكّيفه معها محصورًا في إطارٍ ضيق، وبذلك تتبلور مشكلة البحث في الإجابة عن التساؤل الآتي: ما مستوى الرّهاب لدى التلامذة ضعاف البصر في المدارس الاب

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Musical Intelligence in kindergarten children
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The childhood of the important stages in which the adopted child's personality, mental and physical, motor and configure , as well as gain experience , it is the basis on which the future life of the child , studies have unanimously competent in the fields of childhood verily the first five years of a child of the most important stages of life and the most fertile life . Because the stage Childhood its an active role as the foundation upon which to build human personality , it was necessary to create all leads to raise the level of intelligence of children , because intelligence is the first element in the organization of thinking makes the child able to do the activities characterized by mental qualities .
Indicated most of the scien

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
Knowledge purification of Kindergarten Children
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The research is concerned with the problems of knowledge purification of kindergarten children by verifying its aims, identifying of knowledge purification among the first level of kindergarten children and the second level of kindergarten children, and the differences between the males and females in the variable of knowledge purification. The research community included the children in the state and private kindergartens in Baghdad governorate, on its two sides, Karkh and Rusafa, for the six districts for the academic year 2022-2023. After making the knowledge purification test according to the scientific steps of test constructions, the test has been presented to a group of experts specialized in the field of kindergarten to ascertain

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Communicative Competence of University Students
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Abstract

The current research aims to identify the communicative competence of university students, to identify the levels of communicative competence among university students and which of these levels are more common, and to identify the significance of differences in communicative competence among university students according to the variables of gender and specialization. The study population consisted of (782) male and female students, as the statistical analysis sample was limited to (400) male and female students to extract the psychometric properties of the current research tool. The study sample included (382) male and female students at the University of Baghdad who were chosen by the stratified random

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Pretended Personality
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The personality of an individual comes from the social adjustment which is
represented by the individual interaction with the others. If the individual has acceptable
adjustment, he/she has good social skills such as the flexibility in interaction with others and
accepting the living with them.
Sometimes, the individual show pretended personality in his/her interaction with
others and we should accept the appearance of this characteristic in society. An individual
lives in this society among different types of human personalities with his own personality
which represents emotional, social, rational and physical characteristics.
These characteristics have their importance to be studied within college students
be

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