The aim of the research is to identify the international accounting standards and accounting standards for Islamic banks, and to analyze the most important problems in the application of Islamic accounting standards, as well as to analyze some of the principles and methods used in the application of accounting standards in Islamic banks. The research was built on three hypotheses, the first being (there is a tangible impact on the application of international accounting standards for banks’ management of liquidity, achieving profits, maintaining property rights and fulfilling their obligations), and the second (the bank facing obstacles using Islamic accounting standards, as it is expected that when using Islamic accounting standards it will face a contradiction with the standards local or international accounting), and the third (the compatibility of Islamic accounting standards with international accounting standards to ensure the credibility and appropriateness of the presentation of financial instruments). The hypotheses were proven through the use of the questionnaire and the analysis of its results. A set of conclusions was reached, the most important of which: There is a perception among the research sample members of the compatibility of Islamic accounting standards with international accounting standards to ensure the credibility and appropriateness of the presentation of financial instruments, as the general arithmetic mean of the axis was positive (high) for all paragraphs.
The current research aims to identify the effect of the learning mastery strategy using interactive learning as a therapeutic method on the achievement of secondary school students in mathematics. To achieve the research objective, the researcher selected second-grade middle school students at Al-Haybah Intermediate School for Boys and determined his research sample, which consisted of (77) students distributed into two sections: Section (A) the experimental group, with (38) students, and Section (B) the control group, with (39) students. The statistical equivalence of the two research sample groups was confirmed in the variables (intelligence test, previous achievement, and previous knowledge test). The researchers chose the par
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Land Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….
It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensi
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Post Modern Persian poetry that is rich with visions and creations has slowly but firmly regained its statues in modern Persian literature and poetry. Ali Baba Chahi is considered one of Iran’s most prominent postmodern and post-Nimaie writer and poet.
The present paper discusses the general style characteristics as well as the distinctive stylistic creations of Ali Baba Chahi as presented in his collected poems In Caves full of Daffodils.
In conclusion, the study crystallizes some of the stylistic characteristics of Ali Baba Chahi as a leading figure in postmodern poetry. The study, also, provides a comprehensive critical analysis of the collection of
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Abstract
The aim of the current research is to identify the level of availability of written expression skills included in the Arabic language curriculum document among middle school students from the teachers' point of view. The researcher used the descriptive approach. To analyze the data and access the research results, he used the (SPSS) program. The research was conducted during the first semester of the academic year 1442/1443 AH on a random sample of Arabic language teachers in the Bisha Education Department. They reached about (213) male and female teachers. The results revealed a number of indicators: the level of availability of written expression skills among middle school students in Bisha governorate
... Show MoreThe propaganda war is one of the most dangerous weapons used in various conditions of war and peace within any intellectual, political or military conflict to be targeted by multiple social groups and their effects on the intellectuals to change the viewpoints at the local and global level, including the use of technical treatment of the audio and visual medium, The impact of the psychological dimensions of the arms in the confrontation and spread terror in the ranks of the enemies and in the forefront of what Iraq faces in its battle against the And the use of it as a propaganda content contributes to the development of the spirit of tranquility and tranquility in the hearts of Iraqis and the return of the right to the owners “th
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Escherichia coli (E. coli) is a frequent gram-negative bacterium that causes nosocomial infections, affecting more than 100 million patients annually worldwide. Bacterial lipopolysaccharide (LPS) from E. coli binds to toll-like receptor 4 (TLR4) and its co-receptor’s cluster of differentiation protein 14 (CD14) and myeloid differentiation factor 2 (MD2), collectively known as the LPS receptor complex. LPCAT2 participates in lipid-raft assembly by phospholipid remodelling. Previous research has proven that LPCAT2 co-localises in lipid rafts with TLR4 and regulates macrophage inflammatory response. However, no published evidence exists of the influence of LPCAT2 on the gene expression of the LPS receptor complex induced by smooth or rough b
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A poetic vision appeared in the poem of Al-Abbas bin Mardas Al-Sulami. He lived in the eras of pre-Islamic times and the emergence of Islam. The focus of this research: is the study of poetic text in the pre-Islamic era and the era of early Islam. The research followed a method in treating poetic texts, as it is based on presenting poetic texts from the collection of Al-Abbas bin Mardas, explaining the features of his poetic vision, and examining all the external factors that surrounded the poet and influenced his vision and all his thoughts. The results of this research was that Al-Abbas Ibn Mardas revealed some of the positions that he found contradicted the authentic Arab value before the advent of Islam, and the poet Abbas bin Mardas tr
... Show MoreThe letters are exposed in some texts of the classical Arabic language (poetry or prose), or in some of the Qur’anic texts, which are the main sources that were adopted on the day when provisions, rules and linguistic controls were established. I say that some of these letters are exposed in some contexts to deletion, mention, or change in the structure and shape of the letter. As for the omission, it is one of the aspects that distinguished Arabic, as well as other languages, for many purposes that differ among their user.
Abstract:
The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas
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