يهدف البحث الى القاء الضوء على المدخل السلوكي في المحاسبة ، وبيان المضامين السلوكية للأنشطة الرئيسة للمحاسبة ، وتوضيح مفهوم حث المعلومات في أطار المدخل السلوكي وتأثيره في اعداد القوائم المالية . وبيأن تأثير المعلومات المالية على سلوك متخذي القرارات الاستثمارية ، ولتحقيق اهداف البحث قام الباحث بإعداد أستمارة للأستبانة وعلى وفق مقياس ليكرت الخماسي ، وقد أخذ بنظر الاعتبار في إعدادها التوافق مع خصائص مجتم

ملخـــص البحــــث

     ان موضوعة "آيات الأحكام" هو أحد الموضوعات التي اهتم بها العلماء عمومًا ، رضي الله عنهم في العصور القديمة والحديثة. وقد كتب الباحثون الكثير منهم ، وقد تم النظر في كثير منهم وتقييمها في الدراسات اللاحقة. والشيخ جمال الدين المقداد بن عبد الله السيوري المعروف باسم فاضل السيوري والفاضل المقداد الذي تمتع بنصيب واقر من الشهرة وهذا واضحاً في نسخه ال

       Political speeches are represented in different shapes as political forum, events or as inaugural speech. This research critically analyzes the inaugural Speech of the President Donald Trump which was delivered on 20^th ,January, 2017 from the site<www.cnn.com> retrieved on 10^th ,May,2017. The objectives of the study are: First: classifying and discussing well known micro structures (linguistic feature) of the speech, and second: classifying the macro structures i.e. the delivered political inaugural speech  in which he includes social structures. To reach to the objectives of the study, the researcher will adopt Norman Fairclough’s three dimensional Analytical Model(

Abstract:

   The problem of poverty is one of the most important development challenges facing developing countries including Sudan for several decades. Although many efforts have been made to reduce poverty, however, its rates are increasing, and public policies adopted by the government in this regard remain elusive in achievinging its main objectives or making any significant progress. The purpose of the present study is to analyse poverty in Sudan by identifying its measurement, causes and the factors that have contributed to the increasing poverty rates over the past two decades. Also this study aims at investigating the interim poverty reduction strategy in Sudan as well as evaluates that strategy throug

The process of granting loans by banks is the confidence they give to their customers, but this trust should not be a cornerstone in granting loans even if granted these loans on the basis of sound banking should involve risks that may be exposed to the bank because of the failure of the client to meet The bank's financial obligations to the bank due to the unexpected economic conditions affecting the customers, which makes them in a state of faltering, which weaken the ability of banks to provide loans, which are the most important sources of revenue and profits, so the problem of non-performing loans is one of the main problems facing most of the banks Which impede the functioning of its work and the reasons that led to the agg

The current research aims to provide a conceptual and applied frame  on the subject of multi- level analysis in the research of business administration. The research tries to address some of the problems that befall the preparation of research and studies at the Arab level and local level, where the unity of theory and measurement and analysis, as well as clarify  the various types of conceptual constructs and give researchers the ability to  distinguish different models related to the level of analysis. On the other hand, this research  provides an example of 

Cleaning is one of the services provided by the state and its ad hoc institutions. Every developed country is clean due to the good planning and attention given to the staff of all municipalities and service institutions. Beside, the attention paid to this sector is considered one of the windows to maintain the states’ aesthetics. If janirtos stop disposing of all the discarded wastes, the result will be having big piles of waste, affecting accordingly the health and safety of its citizens and the aesthetics of the areas. The janitors and those responsible for them are tha staff that the state must take care of because of their importance to the state in general and to the province in particular. The importance of the research

            The research discusses the mechanism for analyzing the salary scale in the public sector through an analysis of grades, their stages, occupants and their financial entitlements, and the extent to which the information obtained for their investment in strategic planning, conducting correction and treatment can be used. The salaries of the employees in them, whose number is (1117) employees, to be a field of research, as the salary structure in it for the year 2019 was analyzed by relying on a number of statistical tools in the analysis process, including the arithmetic circles, upper limits, minimum limits and percentage, and with

Newspaper headlines are described as compressed and ambiguous pieces of discourse that represent the bodies of the articles. Their main function is to provide the readers with an informative message they would have no prior idea about. Ifantidou (2009) claims that the function of a headline is to get the readers’ attention rather than providing information because it does not have to represent the whole of the article it refers to. This paper aims at examining this hypothesis in relation to scientific news headlines reported by a number of news agencies. The paper follows Halliday (1967) information structure theory by applying it on ten selected headlines; each two headlines represent one scientific discovery reported by different new