ملخـــص البحــــث

    من القضايا المهمة في الفقه الاسلامي قضية الاصلاح الاجتماعي ومنها النظر في المرافق العامة، والالتفات إلى تحمل المسئولية فيها ورعايتها، حتى تتحقق الغاية في منافعها، وحسن الاستفادة منها، ومن المرافق العامة، الطريق العام ــ وهو النافذ ــ فلجميع الخلق أن ينتفع به ، ومنفعتها الأصلية المرور فيه بما لا يضر الآخرين.

    وإن من الواجب على جميع المسلمين أ

         تناول البحث موضوع ثلاثية السعادة عند مارتن سليجمان وعند الفلاسفة المسلمين . وتنبين ان هذه الدراسة مفاداها أن نعم .. في الدنيا سعادة ، لكنها موصولة بسعادة الآخرة ، فأهلها هم أهل السعادة الأخروية، ولذا فقد تجد أناسًا حصلوا أسباب السعادة لكنهم لم يذوقوا طعمها ، فمن خلال هذه الحقيقة ، يتبين أن هناك تقارب في وجهات النظر بين الفلاسفة المسلمين ومارتن سيلجمان

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

transformations and successive crises the world has witnessed, which have led to ambiguity in the global scene and difficulty in predicting its future trajectories. The COVID-19 pandemic represented a pivotal event that reshaped the balance of international power, revealed the fragility of economic, political, and social structures in many countries, and cast its shadow over the system of international cooperation and global governance mechanisms. In light of these developments, the international system no longer operates according to the traditional rules and patterns that prevailed before the pandemic. Instead, it has entered a new phase characterized by instability, growing geopolitical competition, and shifting centers of power and infl

Journal of Studies and Researches of Sport Education

حاولنا, في هذا البحث القيام بعمل مراجعة نقدية وتقييم للثلث الأول من الترجمة العربية لرواية بيت الارواح والتي تعد اول عمل روائي ومن الروائع الادبية للكاتبة التشيلية المعاصرة إيزابيل أليندي, تكفلت دار النشر بلازا يانيس بنشر هذا العمل عام (1982) وترجمه الطبيب والسياسي السوري سامي الجندي. وتكفلت دار الجندي للنشر (1998) بنشر ترجمة الرواية.

The woman is a entity that hard-to-reach inside here . Despite of her tenderness , she is an entity that preserves many secrets and may expose others she just know these secrets . She has an accurate observation of everything that surrounds of her so she is entrusted with the most important task in the life that care of the children , because here accuracy of the remark , ability to tolerance it is really half of the society and its foundation , from this point of view we find it important to study her poet and what is expressing of her feelings . The researcher chose two consecutive and overlapping times which is complement each of other in many aspects - the Abbasid and the Andalusian era . I

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t