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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
Mon Oct 15 2018
Journal Name
Arab Science Heritage Journal
حرد حرد المتن في المخطوطات الإسلامية
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Convert is one of the Islamic manuscript that contains an important data as the finishing date of copy , the place of copy ,the name of the copy in addition to mention converting of many data about schools,and holy places. Many copiers tried to record historical data that can not be found in other places.

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
اهمية أهمية الريف في الدولة الإسلامية
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Agriculture is one of the important job in the human life.  Since the first beginning of humanity life, agriculture was the basis property in order to get individual foods.  The Holy Quran and Hadith were supplied agriculture and all Muslims were followed this field especially after Islamic state expansion and its possessive many lands which developed directly our Islamic civilization. 

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Creative accounting and the factors affecting its practice in Iraqi companies
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The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The artistic treatment of the expatriate character in the fictional film: آسيا جبار خلف
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Although cinema is moving towards art, it has dealt with the character since the beginning of the discovery of cinematic art in films such as (Doctor Caligari's cabin) and most German expressive films in the third decade of the twentieth century, but the interest of cinema is growing in the estranged human personality, meaning that this character It lives by its alienation from the environment and society that surrounds it, because our present days have witnessed on the material and moral level more social breakdowns such as wars and disasters, and the sharp contradiction in the social and economic level of people themselves or between different societies, or between the individual and his community, and new social relations have increas

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Extrapolating working names verb act in the Koran in the books of Iraqi researchers and their theses from 1968-2000 m: (Collection and descriptive study)
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This research deals with an important grammatical section of the Qur'anic grammar, which is the working names the work of acts in the Quranic grammar in the studies of Iraqi researchers from 1968 to 200 AD.
    The study of working names working verb in the Koran of the important studies, especially among Iraqi researchers, the Iraqi researcher has presented detailed studies related to working names particles action verb in the Koran, and my research is studying this important grammatical section of the Koranic grammar, which is the working names working verb in The Holy Quran in the books of Iraqi researchers and their theses from 1968-2000. I studied in the preface working names of the act, and what the Iraqi res

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Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات
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يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي  ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.

            ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:

  • المحاسبة نظام معلومات.
  • الادارة صانعة للقرار.<

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting information in making capital budget decisions
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Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Multiplicity of Accounting Concepts and it’s Impact on Thinking and Practical Applications
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Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

مجلة العلوم الاقتصادية والإدارية

المجلد 18

العدد 69

الصفحات  318-  332  

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Crossref
Publication Date
Sun May 31 2026
Journal Name
Al–bahith Al–a'alami
INDICATEURS OF THE EXCELLENT PUBLIC RELATION PRACTICE
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« This paper presents the indicators of the development of excellent public relations in the institutions of higher education that are possible for three contextual variables: institutional, professional, professional, and effective communication. Therefore, the study used six indicators to measure the excellent public relations in institutions of higher education and scientific research. These indicators are based on the theory of excellence in public relations . Research Objectives: The aim of the research paper is to uncover the institutional, professional, and professional indicators of effective communication of excellent public relations in higher education institutions. Resea

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Crossref (2)
Crossref
Publication Date
Sun Oct 01 2006
Journal Name
Journal Of Educational And Psychological Researches
العنف أسبابه وأنواعه وادواره وسبل المعالجة
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يعد موضوع العنف من اهم المواضيع التي بحثت لكونه اخطر اشكال التهديد لامن المجتمع الانساني واستقراره .. والملاحظ أن جميع المجتمعات على اختلاف ثقافاتها تعاني من العنف والجريمة واثارها بوجه من الوجوه وبدرجات متفاوتة، فكل مجتمع في هذا العالم الواسع يدفع ثمناً باهظاً لما تسببه من اضرار بشرية ومادية ولما تبذله السلطات من جهود من اجل منع وقوع الجريمة. واذا كان من الصعب تقدير قيمة الضرر المادي للجريمة فانه من ال

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