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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 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Alternative security solutions offered by virtual private network vpn model proposal to use alternatives to Cisco and Microsoft security in al-rasheed bank-delegate general office- northern region
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The study aims to provide a Suggested model for the application of Virtual Private Network is a tool that used to protect the transmitted data through the Web-based information system, and the research included using case study methodology in order to collect the data about the research area ( Al-Rasheed Bank) by using Visio to design and draw the diagrams of the suggested models and adopting the data that have been collected by the interviews with the bank's employees, and the research used the modulation of data in order to find solutions for the research's problem.

The importance of the study Lies in dealing with one of the vital topics at the moment, namely, how to make the information transmitted via

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Publication Date
Mon Aug 03 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطبيق الضريبة الانتقائية على السجائر في زيادة الحصيلة الضريبية: The effect of applying the selective tax on cigarettes on increasing the tax revenue
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The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Peculiarity of Colloquial and Popular Vocabulary in a Collection of the Poet Alexi Kaltsof's Letters: Varonech Bazars: Специфика просторечной и диалектной лексики в эпистолярном дискурсе «воронежского прасола» Алексея кольцова
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The paper studies the description of the colloquial and popular vocabulary  used by wholesales tradesmen in Varonech before the Bolshevik Revolution . The vocabulary were used in the personal letters written by the poet and sent to famous poets and critics like Belenisky, kryvesky and Malsheve. And some were sent to his father and his sister. Not only did these letter bear the personal taste, but they represented a literary product reflecting on the poet's impressions, views, ambitions, and opinion in arts, poetry, prose, and theatre. The researcher used about thirty instances of various levels of grammar, style and phonology, all representing colloquial vocabulary used commonly at the time of Alexi&nbsp

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
Teaching Arabic to Non-Native Speakers between Communication and Pragmatics:Qualitative Approach in Light of the Common European Framework of Reference for Teaching Foreign Languages: هداية تاج الأصفياء حسن البصري
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This research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Animal-Based Metaphors as Being a Lingua-Cultural Way in the Field of Football Club Titles: Зооморфная метафора как лингвокультурологический способ в области прозвищ футбольных клубов
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       Metaphor is a linguistic phenomenon related to people's cultures. It is an integral part of cultural heritage. This paper tackles the use of animal-based metaphors in the field of football club titles so as to draw comparisons between those in Russian with their counterparts in Arabic. Names of animals are used to refer to some clubs and teams, where these names or titles reflect animal features such as strength, preying on victims; or animal figures are employed in the club symbols, or due to the similarity of the club shirt to the animal outer shapes in colours. For instance, "an-Nawaris", which means gulls in English, is used to refer to az-Zawraa club du

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Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
Hepatocellular Carcinoma Prediction and early Diagnosis of Hepatitis B and C viral infection using miR-122 and miR-223 in a sample of Iraqi patients.
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Hepatocellular carcinoma (HCC) is the third most common cause of cancer-related death. Therefore, it is critical for researchers to understand molecular biology in greater depth.  In several diseases including cancer, abnormal miRNA expression has been linked to apoptosis, proliferation, differentiation, and metastasis. Many miRNAs have been studied in relation to cancer, including miR-122, miR-223, and others. Hepatitis B and C viruses are the most important global risk factors for HCC. This study is intended to test whether serum miRNAs serve as a potential biomarker for both HCC and viral infections HBV and C. The expression of miRNA in 64 serum samples was analyzed by RT-qPCR. Compared to healthy volunteers, HCC patients' sera expre

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Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Histological and Biochemical Parameters Follow-up in Experimental rats Administrated dexamethasone and Treated with Green Synthesis Titanium Dioxide Nanoparticles Using (Camillia sciences) Extracts
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In this study, Titanium Dioxide Nanoparticles were synthesized by an easy and eco-friendly technique (green synthesis) using green tea leaves (Camillia sinensis), Nanoparticles were analyzed using structural and optical analysis, the X-ray pattern showed that Titanium Dioxide NPs had a tetragonal structure with (Face Centered Tetragonal) FCT crystal structure, the UV-visible recorded an absorbance peak near 350 nm and calculated energy band gap was 3.5 eV, all measurements were proved the purity and Nano size of prepared Nanoparticles. Biochemical parameters evaluation also mentioned in this research, these analyzes showed that Titanium Dioxide nanoparticles in particular dose (50 mg/kg) have the ability to reduce blood glucose

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Prevalence and Antibacterial Resistance of Gram Negative Bacteria Causing Respiratory Tract Infection In Critically Ill Patients.
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Background: Nosocomial respiratory infections in the intensive care is one of the challenging issues, competing with other major causes of morbidity and mortality, that’s why it needs to be studied thoroughly.

Objectives: To assess the prevalence of colonization of respiratory tract by Gram-negative rods (GNRs) for critically ill patients in Baghdad teaching  hospital, and to determine antimicrobial resistance of the isolated strains.

Patients and Methods: A cross sectional study conducted on critically patients at the ICU/Baghdad teaching hospital during the period from December 2012-june 2013. thirty four  adult patients on mechanical ventilator  with e

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Crossref
Publication Date
Sun Jan 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Chromogranin A: As A Tumor Marker for Neuroendocrine Tumors Diagnosis, Follow-up & Its Correlation with Response to Somatostatin Analogues
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Background: Chromogranin A is a useful tumor marker for neuroendocrine tumors (NETs) diagnosis & follow-up, Octreotide (somatostatin-long acting repeatable (SAS-LAR)) is an established treatment for NETs. Studies regarding the relation between response to SAS-LAR & the change in Chromogranin A (CgA) plasma level are still lacking.
Objectives: To determine the association between the using of Octreotide (SAS-LAR) and CgA level on time sequence & clinical status.
Patients & methods: a prospective observational study included 38 neuroendocrine patients in The Oncology Teaching Hospital/medical city complex/Baghdad, started at September 2013 till May 2016; assessing their circulating chromogranin A (CgA) plasma levels o

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