الشرط المانع من التأجير هو عبارة عن قيد اتفاقي يرد في عقد الإيجار مقتضاه تقييد حرية المستأجر من التصرف في حقه بالإيجار من الباطن أو التنازل عن الإيجار إلا بموافقة المؤجر.وهو بذلك قيد إرادي يرد على حرية المستأجر في التصرف بحقه الناشئ عن عقد الإيجار استثناءً من الأصل العام، وهذا الشرط أما ان يرد على منع المستأجر من التنازل عن الإيجار إلى الغير أو الإيجار إلى الغير من الباطن أو كلا الحالتين، وهو أما أن يظهر بصورة صريحة واضحة في عقد الإيجار أو أن تكون دلالته ضمنيه تستخلص من ظروف الحال أو التعاقد كما لو كانت شخصية المستأجر محل اعتبار وقد يكون الشرط المانع مطلقاً بحيث يشمل كل أنواع التصرفات ولأي شخص وفي كل اجزاء المأجور أو يكون مقيداً بشروط معينة ومحددة من قبل المؤجر.وقد تطرأ عوارض على هذا الشرط بعد إبرام العقد من شانها ان تحول دون إستمرارية فاعلية الشرط المانع، أما بسبب تنازل المؤجر عنه بعد إشتراطه أو لصدور حكم قضائي أو وجود نص قانوني يقضي بتعطيل الشرط المانع وجعله عديم الأثر، اما إذا استمرت فاعلية الشرط دون تعطيل وقام المستأجر رغم وجود الشرط المانع من التنازل عن الإيجار أو الإيجار من الباطن، كان عرضة للجزاءات المقررة لحماية المؤجر من ذلك الإخلال
The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a
... Show MoreThe purpose of this research is to analyze the relationship between the emotional intelligence and the leadership personality of the managers . the research was tested at the college of administration and economics – university of Baghdad through applying it on a sample of (67) members and units of the college. a questionnaire was used as a major tool for collecting data and information . for the purpose of researching to conclusion, the research aimed to test two main hypotheses related to the correlation coefficient and the effect correlation between the two main variable of the research, some statistical techniques such as (the mean, student deviation, percentages, correlation coefficient spearman, simple regression) were us
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Social networking sites have become very popular since the beginning of the current decade and have become linked to our daily life. We follow the news, Analyses and opinions on the one issue in a way that attracts millions of users and the number grows every secon On Twitter, one of the most important social networking sites, all social groups rushed from the president to the last citizen to open accounts when they found themselves forced to do so . During the recent Gulf crisis, Twitter was buzzing with Twitter, which achieved the largest circulation globally. Instead of serving the issue and directing it to serve the Arab interest, most of the publications were on th |
This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that
Abstract
This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools in Risk management don’t give clear image on Banks ability in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .
To achieving the reseach obje
... Show MorePurpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.
Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t
... Show MoreThe media, especially the satellite channels in our time, are one of the most important pillars of daily life, public and private, for society and people, and are considered by sociologists and sociologists as one of the most important factors of social upbringing and the most important, as a result of the technological and technological development of the media as well as increasing their numbers and vertical and horizontal expansion locally, As well as entering into the lives of individuals and people and leading them to important sites within their interests and preferences, not to mention the long time spent exposure to those media and benefit from the programs offered or broadcast. , The problem of this research is that there is a l
... Show MoreThe study aims to introduce at the difficulties in which delay the using of the internet In the educational process – learning , Study was conducted on a sample of students in the College of Education for Girls and the effects of variables : possession of computer , availability of the internet service , and the level of parents on these difficulties , Used for this purpose, a total sample size (400) students, distributed Departments . Results showed that the most important difficulties in which delay using of internet were : Lack of knowledge of internet availability , Lack of knowledge of the aim of using this service , and the students satisfaction that the disadvantages is more than the advantages of
... Show Moreاصبحت وسائل الاعلام في ظل المتغيرات الجديدة قادرة على صياغة وعي وثقافة وهوية الشعوب الى حد كبير في المجتمعات المعاصرة , وذلك نظرا لما تتمتع به من اليات مختصة في التأثير والمتمثلة عموما في التكرار المتنوع للرسالة الاعلامية وقدرة الخطاب الاعلامي في معالجة القضايا المختلفة فضلا عن تقديم المعلومات وغزارتها وشرحها المستفيض , وقد بات من الواضح جدا مدى التأثيرات الكبيرة التي من الممكن ان يحدثها تعرض الافراد للمواق
... Show MoreThe current study aims to cover the health topics in the Iraqi journalism , to know the concern 's level of the Iraqi journalism when covering the health subjects and to know the size of its performance under the diversity of visual and audio medias. The researcher has discussed his research by wording it with a set of inquiries that should be answered via the research and study. He could have determined that by the following:
What is the concern's level of Iraqi journalism over the health subjects? What are the forms and press arts that are functionalized by the Iraqi journalism as to get the health message to the republics? What is t
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