This paper deals with the Kufis and basris agreements in Abo Al _ Barakat Al _ anbary’s
work “ Al- Insaf Fi Masael Al - Khilaf.It attempts to settle the disputes and find out the right
views.
The book presents the issnes that the two schools of Kufa and Basra dispute upon and try to
evaluate them so as to support the correct ones .The present researcher has noticed that the
author of the above work was not always right or accurate in picturing a number of issues as
disputable whereas they implicitly shared the same views .Accordingly ,this papor sheds light
on such cases and drew acadernic researchers, attention to the invalidity of Al –anbary’s
misjudged views.
Abstract
The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc
... Show MoreThere were many ideas and opinions on the linkage between growth and economic reform in both developed and developing countries. The relationship is, of course, existed. Therefore, this research comes to analyses it in the Iraqi economy. This study is based on a hypothesis that the economic reformation in Iraq leads to lag level of growth with the of high rates of inflation. However, the study is designed to be included five sections. It found a positive relationship between the economic reformation and slowing of economic growth, in which the specified hypothesis is not fit to the economic reality in Iraq after 2003 &
... Show MoreThe research deals with an important detail of the joints of the film industry and television drama, which is the expression and aesthetic of the long shot, after being popularized by some directors, and that the long shot has been employed since the beginning of the cinema. But the research addresses the contemporary film and how the long shot worked. The researcher identified her goal in identifying the aesthetic and expressive of the long shot in the contemporary film, and then defined the term of the shot and the long shot.
The theoretical framework was based on two topics: the first (aesthetic and artistic expression in cinema) and the second (the long shot and the state of its construction). The researcher then chose LA LA LAND
This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove
... Show MoreAppending is a morphological term which means the addition of one or two letters to a structure to be similar to other structures of well-known abstractor additional nouns and verbs constructions. The goal of appending is to organize what have been expanded linguistically and collect similarities to reduce the syntactic rules. This is because the appended word exists for expanding purposes; however, it has no construction of its own. An appending was included with another construction with mentioning the additional letter. This by itself means that appending as a process is a term that helps organize rather than expand language. Scholars further noticed that the appending letter is not semantically significant, and so it differs from the
... Show MoreAchieve breastfeeding book and theft book
To the end of the door cut the way of the manuscript
Sailing Forum for Sheikh Ibrahim bin Mohammed Halabi
(T: 659 H)
In his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ
Human resources constitute the most important recourses that the organization owned today, as it may have developed financial and technology resources to achieve their goals, but they are not able to use it with required efficiency and effective and quality desired unless there is human resources that have good skills, experiences and talents that able to directing and exploited ideally that compatible with market requirements, where today's market and business organizations which compete naturally inherent talent, so the task is to attracting and developing talented resources and preservation these talented resources from the challenges that facing organizations.
The research seek to achieve
... Show MoreThe judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this
The research dealt with the case stock repurchase policy of Emaar Real Estate Company one of listed companies in Dubai Stock exchange. The research has launched from the cognitive dimensions of repurchasing policy which took great concern in the literatures of financial management, and also this policy became as substitute for distributing the monitory profit in the last three decades in the international financial markets, but it did not get any importance in the Arab Markets such as that of the Arab Gulf in addition to the Iraqi Stock Exchange.
The research summarized a set of conclusions, the most important one was the consistence of analysis result with the test of the major two hypotheses (The first
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