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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
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Altruism in Islamic thought
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Praise be to Allah, Lord of the Worlds, and peace and blessings be upon our Lord and Beloved Muhammad and his family and companions.
The altruistic submission of the other human himself in matters of the world satisfactory to God Almighty with his need and does not come out limit want and destruction. The approach of the Koran in the income creation altruism education for the individual curriculum that includes types of altruism, including Mahmoud and vilified. Ether world life on the hereafter is a vilified type and its consequences are sterile on the existing in the world and in the hereafter a serious consequence, which is special Madiat. On the principle and preference of the doctrine over the doctrine, the Koran has been interest

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Equality in Islamic Thought
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The concept of equality in Islamic thought emanates from the unity of human entity that does not breach the concept of equality in itself and it should take differentiation among people as means for development and growth not as excuse for injustice and discrimination. Islamic thought has left all the prevailing norms of differentiation such as (weakness and strength, economic and social position, gender, color, and social class). Islamic thought has underscored the quality of people of different race, race, color, and language which was not familiar in those civilizations before the emergence of Islam such as (Egyptian, Persian, roman civilization). It was common to divide people into different social classes. The aim of Islam is to kee

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the financing structure on investment decisions : Applied research in a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)
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               The research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of financing structure on bank profits : Applied research on a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)
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The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Technical features of the Islamic and Chinese ceramics
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Eat this research study features Technical Ceramics Islamic and Chinese The study of four chapters , such as the first chapter the general framework for research and containing the problem that put the following question: Mamdy effect features art on porcelain Islamic and Chinese ) , and whether there are dimensions of the aesthetic , intellectual and ideological in porcelain Islamic and Chinese with lies the importance of research in the promise of a qualitative study and add a scientific theme features art in porcelain Islamic and China , and the objectives of this study One was in the detection of features technical Ceramics Islamic and Chinese study examined the length of time the ninth century AD , and the tenth century AD , and in

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax exemption in reducing environmental pollution: An applied study on brick factories in Iraq
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Air pollution is considered one of the major environmental problems that contain many challenges and difficulties facing most countries of the world, including Iraq. The problem has emerged widely with the emergence of the industrial revolution in the world and the tremendous increase in the population and the increase in the number of transportation and its development in addition to excavation, maintenance and work Construction and weather fluctuations, such as dust and sandstorms, pollution resulting from oil refining, extraction, diversion and other processes that cause pollution, and the start of the world using methods that limit the volume of environmental pollution. The most prominent of these methods is the imposition of

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
السحر السحر وعقوبته في المجتمع الإسلامي من خلال القرآن والسنة النبويةالشريفة
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إن المعتقدات الخاصة بالسحر والعرافة قديمة جدا كون الإنسان عرف الكثير منها ومارس أنواع من الأساليب السحرية منذ أقدم العصور ومن أكثر العلوم التي حرم تعليمها ونشرها هو علم السحر والسيمياء أو الكيمياء والشعبذة والحيل . ومع ذلك عرف السحر من قبل سكان بلاد وادي الرافدين ولاسيما في بابل والسحر يمثل أقدم مرحلة في تطور العقل البشري .

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Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
Fiscal federalism: a study of the concept and models
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يمثل الأخذ بالنظام الفيدرالي أطاراً تنظيمياً لشكل الدولة و مرحلة تحول مهمة في بنية الدولة العامة في مختلف مجالاتها، فالانتقال من المركزية في أدارة الشؤون العامة للدولة الى النمط الفيدرالي يمثل تحولا بنيوياً وسيكولوجياً ،حيث يكون هنالك توزيع مكاني - عمودي للسلطة والثروة بين الوحدات المكونة للدولة بشكل يختلف كليا عن الحالة المركزية، ونجد صور تنظيمية عديدة تتأسس ضمن اطار الفيدرالية العام ،

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The semiotic of the Islamic blazon - a related analytical study between the Islamic blazon and its publicity message: رغده بنت فيصل بن خضر الدعواني
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This study discusses the semiotic of the Islamic blazon - a related analytical study between the Islamic blazon and its visual publicity message. The aim of the current study is to explore the related relationship between the Islamic blazon and its visual publicity message. The sample is contained Five of Islamic blazon in the Mamelukes period which is between 1250 to 1517. The methodology is descriptive-analytical, and the result is that there is a clear relation between the Islamic blazon with its visual publicity message. This study's recommendation is to go towards analyzing the meanings of the cultural legacies of the Islamic civilization, and researching the implicit meanings accompanying these features leads to a deeper understand

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Publication Date
Mon Mar 01 2004
Journal Name
Al-academy
اكتشافات النص الروائي واهميته في المعالجة والاخراج
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اكتشافات النص الروائي واهميته في المعالجة والاخراج

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