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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 Sep 30 2019
Journal Name
College Of Islamic Sciences
The provisions of the monkey in Islamic jurisprudence
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The provisions of the monkey in Islamic jurisprudence

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
مؤخّر الصداق في الفقه الإسلامي
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The science of jurisprudence of the most honorable science, and engaged in the great reward with God Almighty; Today, they strive to highlight this tremendous wealth by searching for it, studying it, realizing it and presenting it to mankind for the purpose of benefiting from it.
   It is a blessing to me that guided me to write in jurisprudence on the subject: (Delayed dowry in Islamic jurisprudence) Islamic law has preserved the rights of the wife to her husband, which is a financial and moral right. It is one of the provisions of the marriage contract and not a health condition and therefore marriage is held without mentioning in the contract.

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Divine attributes In Islamic thought
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The subject of divine attributes is one of the most important Islamic tenets, which must be
To stand up to its accuracy and multiplicity unlike the difference of speech, which led the teams to disbelieve
The other, when they were engaged in the issue of divine attributes, but they are agreed and assembled on
That God is one in himself and his qualities and actions. It is not similar to Himself and does not have two qualities of sex
One . It has no similar or real similarity between its qualities and the qualities of the creatures, as well as the acts of God
God is one in His actions and does not share it with anyone, and they have based their consensus on belief
In the unity of God and the unification of Raboubiya and t

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Publication Date
Tue Sep 17 2019
Journal Name
Journal Of The College Of Education For Women
Cultural Coexistence in Islamic History
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The difference and pluralism among members of the same society is a fact undeniable and ignored, passed by the Quran, and confirmed by the Sunnah of the Prophet Mohammed in more than one occasion, so that the Apostle r placed a document included in its terms an agreement with the Jews, and recognized the coexistence between Muslims and Jews, which stems from the great principle of a tolerance, which recognizes the rights of others and the freedom to believe what is believed to be right, so it was incumbent upon us, and we live in rivalry repulsion and jealousies to recognize the principle of coexistence with the other, and accept it in accordance with the legitimate controls with pride of belonging to the Islamic religion, in this sense

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
الخراج الخراج في الفكر الإسلامي
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Tribute in Islamic economical system was considered one of the matters that took great importance where there put for it many jurisdictions that organize its work and the tribute was considered one of the permanent income for the state and the tribute had direct benefits for the life of the people where with the increasing differences in the

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
The shield And its provisions in Islamic jurisprudence
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Since I live in a society in which violence has become widespread, and killing among its own people flared up till they began to kill under the excuse of taking shelter, in these pages I would like to explain the status of taking shelter in the light of Islamic Law (Sharia), exploring scholars’ opinions in the legitimacy or illegitimacy of this issue according to the legal standards.
And, to acquaint people, and myself in the first place, with the true nature and the gravity of this issue; to expose it to those who are unaware of it; to remind those who are already aware of it. I would refute the fabrications, remove the suspicions which surround it untill it made the forbidden permissible; the wrong right. I would explain to those

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
Orphan care In the Islamic perspective
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I was invited to deliver a research paper on orphan care at the Center for Psychological and Educational Research. So I sought help from God Almighty and began writing a research in which I explained the meaning of the orphan, his condition, and the Holy Qur’an’s care for him. Therefore, I intended for the title of my humble research to be (Caring for the Orphan in the Islamic Perspective), since the papers were mixed up in the time of accidents, disasters, and deadly weapons, all of which reap men more than what we suffer. In this wounded country of ours, with civil wars, sectarianism, and insecurity, research began to solve the problem of orphans at a time when society had become an orphan with no shepherd. When I addressed this to

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Sponsorship of widows in Islam
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The research addressed the problem of widows that increased recently enormously. The researcher also referred to the perspective of Islam that gave a significant attention for both widows and orphans as powerless groups. Some straightforward example were presented to reflect the actual difficulties that encounter these groups as well as the author proposed number of appropriate ways that mitigate their psychological and physical sufferings such as: the provision of convenience jobs, and the legislation of rule that save their rights. Moreover, the researcher addressed the importance of marrying widows and what these challenges that encounter polygamy in Arab societies, the advantages and disadvantages of polygamy, and discussing all the

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
التربية التربية في المنظور الإسلامي
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 The Islamic religion approach Rabbani urges and seeks to bring happiness to people, as Allah says: ((We sent thee not all people glad tidings and a warner, but most people do not know))

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of financial policy instruments to reduce the deficit of the State budget to the IMF terms: Applied Research at the Iraqi Ministry of finance - budget service
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Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

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