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.
Background Molluscum contagiosum is skin disease caused by the molluscum contagiosum virus (MCV) usually causing one or more small dome shaped umbilicated papules with symptoms that maybe self-resolve. MCV was once a disease primarily of children, but it has evolved to become a sexually transmitted disease in adults. It is believed to be a member of the pox virus family. In addition to the classic presentation of the disease; it can also come in different clinical forms that simulate large number of dermatolological disease.
Objective: To study different clinical forms of Molluscum contagiosum presentation in different age groups of Iraqi patients.
Method:This clinical descriptive study was performed in the outpatient department of
This paper proposes feedback linearization control (FBLC) based on function approximation technique (FAT) to regulate the vibrational motion of a smart thin plate considering the effect of axial stretching. The FBLC includes designing a nonlinear control law for the stabilization of the target dynamic system while the closed-loop dynamics are linear with ensured stability. The objective of the FAT is to estimate the cubic nonlinear restoring force vector using the linear parameterization of weighting and orthogonal basis function matrices. Orthogonal Chebyshev polynomials are used as strong approximators for adaptive schemes. The proposed control architecture is applied to a thin plate with a large deflection that stimulates the axial loadi
... Show MoreIslamic shrines architecture is one of the Islamic Architectural building types. It is called (Thresholds); (Atabat) in Arabic. Thoroughbred throughout the Islamic world from the east to west. In addition, it carries the style features and peculiarities of uniqueness from the rest of the types of Islamic architecture. By virtue of the particularity of its function as tomb for important person in Islamic history. Islamic shrines architecture has grown and evolved in started from the small shrines, and then taken to widen with the evolution of time in line with the value of the event and the rituals associated with it. Some of them to became centers of large cities of the largest in many parts of the Islamic world.
... Show MoreThis 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
... Show MoreEnvy is a heart disease, a serious disease and a great evil that hurts its owner before it hurts others. The first crime that occurred in the creation was because of the envy between Abel and Cain.
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
... Show MorePraise 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
This research is concerned with the study of (the dialectic of the familiar and the unfamiliar in Islamic photography), and it consists of four chapters.
If you dealt with the problem of the research subject (the dialectic of the familiar and the unfamiliar in Islamic photography, as it appeared realistic, familiar forms and strange and strange unfamiliar forms represented in many of the main schools of Islamic photography that emerged in Iraq and Persia and then the Ottomans and the However, Islamic painting still retains those previously witnessed and unseen images, which pose themselves forcibly in the form of many questions that must be faced and studied by investigation, observation, extrapolation and conclusion through scientifi
In this paper, we present a study of examples of writings that are known in the science of Semitic research compared to the texts (Jewish-Arab, Samaritan-Arabic) written in Hebrew script and texts from the Bible. We try to explain the role of these literary works in Islamic history and civilization, as one of the most important documents are the writings (Gniza), which contributed to provide a full presentation on life in the Islamic community in all aspects of life, especially religious activity and showed the sincere relationship in dealing with the other under tolerance The University of Cambridge has prepared Islamic documents and kept them in separate boxes and presented them to researchers to convey the Islamic heritage written by
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