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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

 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 Jul 01 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Do low back pain changes correlate with sagittal lumbar alignment changes after total hip replacement arthroplasty?

Background: The hip joint and lumbar spine are both anatomically and functionally closely related as had shown by many authors. So the abnormality in one area can affect the other e.g. hip joint osteoarthritis can cause lumbar sagittal malalignment and backache.
Objectives: is to see if there is significant improvement in backache after total hip replacement? And which degree of backache improvement is associated with significant changes in lumbar lordosis?
Methods and patients: a prospective open trial study was performed on 30 patients who had severe hip osteoarthritis and chronic low back pain. Total hip replacement was performed to all patients. Backache and lumbar lordosis were measured by visual analogue scale and Cobb’s an

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Effect of Combined Oral Contraceptive Pills on Factor VII Activity and D-dimer Level in Healthy and Obese Women

Background: The combined pill includes a combination of an estrogen and a progestin. Users of these pills have an increased risk of developing thrombotic disorders compared to the non-users. Obesity is an independent risk factor for venous thromboembolism. Obesity with oral contraceptive use increases the risk of thrombosis furthermore.
Objectives: To assess the effects of these pills in obese and healthy non-obese women on factor VII activity and D-dimer level. Also to compare the thrombophilic effects of combined pills in women with control group of normal healthy non-users women.
Patients and Methods: This study was started on November 2014 and completed on March 2015, and included 50 females attended at Baghdad Teaching Hospita

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Publication Date
Mon Apr 01 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Detection of Mycoplasma hominis and Ureaplasma urealyticum in Blood Samples of Recurrent Pregnancy Loss in Women by Polymerase Chain Reaction.

Background: Genital mycoplasma are implicated in pelvic inflammatory disease, puerperal infection, septic abortion, low birth weight, nongonococcal urethritis and prostatitis as well as spontaneous abortion and infertility in women.

Objective: We aimed to find a relationship between repeated abortions of unknown etiology and caused of Mycoplasma hominis and\or Ureplasma urealyticum.

Methods: one hundred sixty cases, (15-49 years old) with history of recurrent abortion, intrauterine fetal death and\or neonatal death (after exclusion of other factors as cause abortion), and hundred women with normal pregnancy outcome with the same age were chosen as contro

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Publication Date
Fri May 15 2009
Journal Name
Journal Of Planner And Development
Preservation of heritage markets within an integrated framework to preserve the urban heritage in the historical centers of cities (selected models and experiments)

This research discusses the rehabilitation of heritage markets in the historical centers of Islamic Arab cities and their use in the field of cultural tourism as one of the most important tourist attractions and the subsequent revival of the national economy in addition to preserving the urban heritage as these markets part of the historical centers of cities. The research also discusses the preservation of the continuity of heritage markets as a product of cultural heritage value within an integrated framework to preserve the urban heritage in the historic centers of cities. The study then reviews a number of experiences of Arab and Islamic countries in the field of preserving and rehabilitating heritage markets, which qualify them to b

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Argumentative Elements Of Discours In The Plague For Albert Camus: Les éléments argumentatifs dans le discours de La Peste d’Albert Camus

Argumentation is not a contemporary, yet a deep rooted intellectual phenomenon dates back to Romans and Greeks times. The argumentative elements ,the author is trying to convey to the reader, are  linguistic procedures aim at persuading and being persuaded of what is true. The present study traces, through Camus’ novel The plague, the best method to construct argumentative techniques used to express the author’s deep philosophies.

Résumé        

          L’argumentation n’est pas un phénomène intellectuel nouveau, ses origines reviennent aux savants grecs et romains. Elle est une act

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Association between Allelic Variations of -174G/C Polymorphism of Interleukin-6 Gene and Chronic Kidney Disease-Mineral and Bone Disorder in Iraqi Patients

This study designed to examine association between-174G/C polymorphism of interleukin-6 gene and phosphate, calcium, vitamin D3, and parathyroid hormone levels in Iraqi patient with chronic kidney disease on maintenance hemodialysis. Seventy chronic renal failure patients (patients group) and 20 healthy subjects (control group) were genotyped for interleukin-6 polymorphism and genotyping was performed by conventional polymerase chain reaction-restriction fragment length polymorphism. No significant differences in phosphate levels were observed in patients and control with different interleukin-6 genotypes. Control had non-significant differences in calcium levels, while patients with GG and CG genotypes displayed significant e

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of The Faculty Of Medicine Baghdad
CA-125, plasma fibrinogen and C-reactive protein in correlation with severity of preeclampsia.

Background: Preeclampsia is most common medical disordersduring pregnancy, and the rate of hypertension ranges from 5 – 8 % f or all types of pregnancy. There was a significant difference between cancer antigen -125, plasma fibrinogen and C- reactive protein to the severity of preeclampsia.
Objective: To determine the level ofserum CA-125 level, C-reactive protein and plasma fibrinogen in preeclampsia and their association with the severity of disease and progression of mild preeclampsia to severe type.
Patients and method: A prospective case-control studywhich was carried out in the department of gynecology and obstetric at Baghdad teaching hospital from 1st ofJanuary 2015 to 1st of July 2015.One hundred forty pregnant women wer

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Analysis of the symbolic images in the work of Mexican theater of: "all cats are brown," the writer Carlos Fuentes and "Palinuro on the stairs," the writer Fernando del Paso

 This article briefly analyzing contemporary works appeared in theater writer from Latin America, which comes within the theme of "power." Latin American Literature, such as two-way extremely clear: the vanguard of social and attention, have arrived at certain moments to some extent be regarded as a two-way rival. That desire to participate in the revolution of expression and artistic significance, has appeared evident in the literature of Latin America in the late nineteenth century and ended in the third decade of the twentieth century. The writers that stage would prefer not to serve the objectives of the revolution of Arts own but the objectives of social and political revolution that stimulate the world. These acts were issued

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Interleukin-1 Receptor Antagonist (IL-1RN) Gene Variable Number Tandem Repeats (VNTR) Polymorphism Association in men Infertility in Erbil City /Kurdistan Iraq

The interleukin-1 family has multifaceted roles in men٫s reproductive syste. Out  of these is interleukin-1 receptor antagonist (IL-1RN) which exists in men gonads, and in case of infection and inflammatory process, its activity is increased.  The current study aims to verify a possible linkage of Variable Number Tandem Repeat (VNTR) polymorphism of the IL-1RN gene with human men infertility. The study groups enrolled included 100 infertile men and 100 fertile and healthy men. Their seminal fluids were subjected to analysis. Also peripheral blood samples were collected for the assessment or detection of polymorphic Variable Number  Tandem Repeats (VNTR) polymorphism of interleukin-1 receptor antagonist gene (IL-1RN). Two a

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Publication Date
Fri Jan 13 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Association between Aggregatibacter actinomy-cetemcomitans bacterial load and NLRP3 inflam-masome activation in periodontitis patients with Diabetes

Abstract: Background: Aggregatibacter actinomycetemcomitans is one of the most common periodontal pathogen that has a direct effect on periodontium. Diabetes and periodontitis considered as chronic diseases with a bidirectional relationship between them. Evidence has shown that the Node Like Receptor Pyrine-3  inflammasome, is crucial for both illnesses. Aim of study: This investigation was conducted to observe the association between bacterial load of A. actinomyctecomtans and serum level of NLRP3 inflammasome in periodontitis patient with and without type 2 DM and control group. Materials and Methods: This case-control study included 85 participants, who

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