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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
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
صعوبات تدريس مادة التاريخ الأوربي لمرحلة الخامس الأدبي دراسة تطبيقية من وجه نظر المدرسين
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اهمية البحث :

أصبح التغير المتسارع في جميع مجالات الحياة يمثل السمة المميزة لعصرنا الحالي ونتيجة التغير فقد برزت الحاجة إلى تطوير برامج المؤسسات التربوية والتعليمية لكي تواكب تلك التغيرات خاصة وان الصيحات تعالت من هنا وهناك لا عادة النظر في العلمية التربوية ومحتواها وأهدافها ووسائلها بما يتح للمتعلم الاستفادة القصوى من الوسائل والأدوات التعليمية في رفع مستوى تحصيله الدارس واكت

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
أستخدام نظرية الخيارات في أدارة المخاطرة في المصارف الأسلاميه دراسه نظريه- أستطلاعيه في المصرفين الأسلاميين في الأردن
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- المقدمهIntroduction    

الخيارات أحدى الأدوات المالية المشتقة التي تشتق قيمتها من قيمة الموجود الأساسي
Underlying Asset، وقد يكون الموجود الأساسي سهما عاديا أو مؤشر أسهم أو عقد مستقبلية سلع أو عقد مستقبلية على أوراق المديونية . وبالرغم من أن الدلائل تشير إلى أن التعامل بالخيارات يعود إلى أوائل القرن السادس العشر الميلادي آلا انه ونتيجة للعديد من الابتكارات ال

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Crossref
Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور مراقب الحسابات في تعزيزالإفصاح بالتقارير المالية في ظل حوكمة الشركات: دراسة تحليلية للقوائم المالية للشركة العامه للصناعات المطاطية
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The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation  strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
    The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Electronic trading system and its refletion in the trading of stock market indices –an analytical study of the Iraqi market for securities–
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The research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.

To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system  while the second represents the period of time that followed 

The research found a number of conclusions but the mo

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Crossref (1)
Crossref
Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
دراسات دراسات في تاريخ الإقطاع في العصور الإسلامية
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        The scholars  are differed  about  the beginning of   feudal,some  says that it has been known  already in  the  oldest   Babylonic  period . while others   think   that has been of the Fourth  Century .some   scholars . believe that it has  began in the  time  of  the caliph al-mutwakil   (232-247 A.H) who made  anew social class from  the  military to support  him The orientlists   wrote  about the differences  between  the feudal  in Islamic  period   and The feudal in Europe

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Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The pioneering trend in managing health institutions and its impact on improving the quality of services : A case study in some institutions of the Iraqi Ministry of Health
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This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
تقويم مستوى تضمين مناهج المرحلة الأساسية الدنيا (الصفوف 1-3) في الأردن لقيم المواطنة
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This study aims at assessing the availability of national values in the curriculum of the first three grades in Jordan. The study also aims at the nature of distributing these national values. The sample of the study consists of the curriculum of math, science, Arabic language, Islamic education, and national and civil education in Jordan. To achieve the aims of the study, the researchers used the analyzing approach, and they also depended on the referential statement for the general and                       minor objectives as a tool to analyze and numerate. The results of the study shows that the concentrating on the n

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Contemporary trends for the treatment of the prisoner in the light of the minimum rules for the treatment of prisoners
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The issue of the prisoners' rights and the way of dealing with them is not just a minor or
primary issue according to the contemporary attitudes to deal with criminals, but it is a fatal
issue that goes with the development of life and comprehension of human rights. As the
criminal is considered as a human-being who can be reformed and qualified, according to the
aims of the contemporary social service the prisoner is regarded as an idle human source who
can be reformed, treated and qualified so as to make him participate to improve his family and
society in the end.
This study aims at reconstructing the prisons bases when applying the laws of the lowest
level of treatment through the research of oppositions, atti

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
MEASUREMENT OF SOCIAL RESPONSIBILITY ACCORDING TO THE STANDARD ISO 26000 CASE STUDY IN RUSHED BANK/BAGHDAD.: MEASUREMENT OF SOCIAL RESPONSIBILITY ACCORDING TO THE STANDARD ISO 26000 CASE STUDY IN RUSHED BANK/BAGHDAD.
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Objective the research is to identify Over the Commitment of a Rushed Bank in Baghdad has applied social responsibility in accordance with ISO 26000 by measuring and diagnosing the gap between the actual reality in the bank and the requirements of the standard.

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Publication Date
Wed Jun 10 2009
Journal Name
Iraqi Journal Of Laser
Simulation of passively Q-switched rate equation using saturable crystal Dy +2: CaF2 with ruby laser
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The simulation of passively Q-switching is four non – linear first order differential equations. The optimization of passively Q-switching simulation was carried out using the constrained Rosenbrock technique. The maximization option in this technique was utilized to the fourth equation as an objective function; the parameters, γa, γc and β as were dealt with as decision variables. A FORTRAN program was written to determine the optimum values of the decision variables through the simulation of the four coupled equations, for ruby laser Q–switched by Dy +2: CaF2.For different Dy +2:CaF2 molecules number, the values of decision variables was predicted using our written program. The relaxation time of Dy +2: CaF2, used with ruby was

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