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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
Wed Oct 11 2023
Journal Name
Arab Science Heritage Journal
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   يتناول البحث جمع توجيه العلامة علي النوري الصفاقسي للقراءات، الذي ضمّنه في كتابه (غيث النفع في القراءات السبع) وإفراده في بحث مستقل، والتعليق على ما يحتاج لتعليق وبيان من توجيهه، ويتكون من مقدمة

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Physical Evidence Of The Product And Its Impact In Attracting The Customer AField research for a sample of private medical clinics in Maysan
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Abstract

     The current research problem includes a variety of research motivations to serve the private health sector, which is witnessing a great competition from internal and external environments. In this regard, private medical clinics are increasingly seeking to attract and retain customers through the quality of their service offerings represented by health services. Innovative and effective marketing methods to improve performance and stay in competition, by relying on the physical evidence of the product as a component of the marketing mix of services and its role in particular in packaging and supporting the health service with concrete evidence that affects the customer an

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Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
منهج ابن واصل في تناول الغزو المغولي من خلال كتابه (مفرج الكروب في اخبار بني ايوب)
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The research revolves around the methodology of the historian Ibn Wasil
(d.697 AH) in dealing with the Mongolian invasion through his book
“Mafrej al-Karroub fi Akhbar Bani Ayyub

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Reality and constraints of the use of computers in public schools in the governorate of Ma'an From the standpoint of teachers
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 This study aims to recognize the process of using computer in    publicschools in Ma`an governorate in terms of hardware, capabilities, and teachers usage. It also aims to identify the most important obstacles those schools face from a teachers perspective.

            The study sample consists of (150) teachers from different disciplines. The researcher prepared two questionnaires related to the research pivotal, then presented to a group of arbitrators to be used in this final form. The data was analyzed statistically and the study concluded that there is a shortage in the computer services provided to teachers, and there is a w

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Publication Date
Sun Jul 05 2026
Journal Name
Journal Of Economics And Administrative Sciences
علاقة العوامل الحرجة لنقل المعرفة في فرص النجاح الاستراتيجي" (بحث ميداني في عدد من الكليات الاهلية في مدينة بغداد)
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المستخلص: تناول البحث الحالي " علاقة العوامل الحرجة لنقل المعرفة في فرص النجاح الاستراتيجي " إذ يحظى موضوعيّ نقل المعرفة والنجاح الاستراتيجي باهتمام متزايد لكونهما من الموضوعات المهمة والمعاصرة، والتي لها تأثير كبير على وجود المنظمات ومستقبلها. ويهدف البحث الى الوقوف على العوامل الحرجة لنقل المعرفة في بيئة التعليم الأهلي العالي والتي تُمكن ( الكليات الأهلية المبحوثة ) من تحقيق نجاحها الاستراتيجي وقد سعى الب

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
اسباب تدني مستوى القراءة والكتابة في المدارس الابتدائية من وجهة نظر المشرفين والمشرفات التربويين في محافظة بغداد في العراق .
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The study aims at identifying the reasons of weakness in the reading and writing of the primary schools' pupils at Baghdad governate in Iraq from the educational supervisors' point of view.

The community research contained the educational supervisors of Baghdad governate for the academic year 2011\2012, consisting of a total number of (344), of which (175) were males and (169) were females, where as the sample of the research consisted of (100) educational supervisors.

The researcher made up a questionnaire which is consisted of (78) items, distributed over different fields ( the curriculum and the book, methods of teaching, educational technology

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
The Role of Public Relations in Promoting Tourism from the Public Relations officers’ Point of View in Palestinian Travel and Tourism Companies in Gaza
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The aim of the research is to identify the role of public relations in promoting tourism by the Palestinian tourism and travel companies in Gaza from the public relations officer’s point of view in those companies.
The researcher used the descriptive analytical method as the most appropriate for such studies and implemented the questionnaire as a tool to obtain the required data from the respondents.
The Researcher reached several conclusions:
1- There is a low percentage of women working in the field of public relations in Palestinian tourism establishments in the Gaza Strip, where the percentage did not exceed 5%.
2- The interpersonal communication counted as one of the elements of integra

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Economics And Administrative Sciences
"The Relationship critical factors for knowledge transfer in strategic success opportunities"
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    The current research discusses "The Relationship critical factors for knowledge transfer in strategic success opportunities", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in correlation, in order to test the hypotheses I us

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
“The impact of the critical factors for the transfer of knowledge on opportunities and strategic success”
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The current research discusses “The impact of the critical factors for the transfer of knowledge on opportunities and strategic success ", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in impact, in order to test the hypotheses I used a fiel

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Crossref
Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Proposed Unite in Voluntary Work in Enhancing Critical Thinking Skills and The Attitudes towards Responsible Citizenship among Eighth Grade Female Students in the Governorate in Sultanate of Oman North Batinah
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The aim of the present study is to examine the effectiveness of a proposed unite in voluntary work in enhancing critical thinking skills and the attitudes towards responsible citizenship among eighth grade female students in the Sultanate of Oman. In order to collect the study data, the researchers employed a quasi-experimental research design with twenty female students from Al-Sideeqah bint Al-Sideeq for basic education school. The research data were collected via a critical thinking test that consisted of twenty-five items and a scale of twenty items under three different dimensions, which aimed to measure students' attitudes towards responsible citizenship. The researchers implemented these two instruments as pre- and post the experi

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