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Register a new userمدى انسجام الخطة الدراسية الجديدة لقسم المحاسبة في المعاهد التقانية للعلوم المالية و المصرفية مع المتطلبات الدولية للتعليم المحاسبي المهني
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Aِl-Baath University ورقة بحثية
Publication date
2016
fields
Financial
and research's language is
العربية
Authors
أحمد حسن الحاج( باحث )
Created by
Shamra Editor
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يهدف هذا البحث إلى تسليط الضوء على واقع برنامج التعليم المحاسبي المهني في المعاهد التقانية للعلوم المالية و المصرفية في الجمهورية العربية السورية، و ذلك من خلال دراسة الخطة الدراسية الجديدة لقسم المحاسبة في المعاهد التقانية للعلوم المالية و المصرفية و التي تم اعتمادها بدءاً من العام الدراسي 2016-2017.
This research aims to shed light on the reality of professional accounting education program in technological institutes for Banking and Financial Sciences in the Syrian Arab Republic, through the studying the new study plan of the Department of Accounting at the technological institutes for Banking and Financial Sciences, which was adopted from the academic year 2016-2017.
References used
Zamanianfar, Leila. Ojdehee, Moans: ACCOUNTING EDUCATION AND EXPECTATION OF ACCOUNTING PROFESSIONALS, Indian Journal of Fundamental and Applied Life Sciences, Vol. 4 (S1) April-June,2014, P295-305
Wilson, Thomas E: Ranking accounting programs based on student perceptions of teaching quality from RateMyProfessors.com , Journal of Finance and Accountancy, Volume 18 – January, 2015, P 1-11
AL Frijat, Yaser. Shbeilat, Mohammad: Jordanian Universities and Their Role in the Trend towards the Development of Technical Competence for Accounting Learning Outcomes in Line with IES #2, Accounting and Finance Research , Vol. 5, No. 2; 2016, P 20-31
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ترسم المبادئ المحاسبية الإطار العام الذي يحكم الطرق و الإجراءات المتبعة لإثبات
العمليات المالية، و في إعداد القوائم و البيانات المالية .
و في رأي مجلس معايير المحاسبة المالية الأمريكية FASB هناك أربعة مبادئ محاسبية
تنضوي ضمن الفروض المحاسبية، و من بينها مبدأ الإفصاح التام .
The International Accounting Standards have gained a wide international approval
where they attempted to unify accounting practices on an international level to help
investors and others in the process of decision- making on a unified basis. Numero
us
studies in Arab countries have proved the importance of adopting and implementing
these standards. Therefore, this research questions the extent of implementing the
International Accounting Standards in two Arab countries: Syria and Lebanon, as
regards to recognition and measurement of tangible fixed assets. This was done
using a questionnaire distributed to two samples of accountants in both countries.
The result that was reached verifies that accountants in both countries do not fully
implement the International Accounting Standard Number 16 (property, plant and
equipment). However, their accounting practice does largely approach this standard
but in different sections. This makes any comparison between the opportunities
available for investors in both countries lacking as it cannot be based upon any
unified grounds. The research also examined the most important points which are
not implemented by accountants in both countries, with regard to this standard.
Most colleges of architecture in the Arab countries use the closed studio system where students of one level work separately with their instructor in one studio. Also known is the open studio where a
number of design levels share the same space. Stu
dents in such a studio benefit socially and academically where they can share and exchange information and ideas. With all its benefits, this type
of studio is not well known in the Arab countries. The International University for Science and Technology was moved to Damascus as a result of the current affairs, and the Architecture Department is now using the conference room of the Information Building in the Eastern Park.
A number of studios use this space at the same time; thus, the Department was forced to utilize the open studio system. This was an opportunity to evaluate this experience especially after a full year of
utilization. A questionnaire which was answered by 64 students and 4 faculty members shows that the subjects questioned believe that the open studio allowed more social interaction among students, better
social relationships with faculty, more academic cooperation among students, and better chances to benefit from faculty. A large majority of subjects asked wished that the official campus of the University would accommodate similar arrangement.
Based on this study, it was clear that social and human relations among students got better, and professional interaction increased. Therefore, the study recommends that programs of architecture
would adopt the idea of open studio at least in one studio during any student’s education. It also recommends the development of a studio culture document which guides the relationship among students themselves and among students and faculty. A main objective of such a statement would be to put into practice the concept of team work and professional cooperation.
This research focuses on the impact of one of environmental factors on the
accounting disclosure level of firms according to International Financial Reporting
Standards (IFRS), which is the impact of international audit firms (Big Four) on the
acc
ounting disclosure level. This research aims to study the level of accounting disclosure
in the financial reports of Jordanian manufacturing listed companies on the Amman
Securities Exchange, in addition to study the relationship between the audit of financial
reports of listed companies by one of the Big Four firms and the level of accounting
disclosure.
The study found that the average of accounting disclosure level in Jordanian
manufacturing listed companies on the Amman Securities Exchange is 62.15%. There is
also a positive relationship between the auditing of financial reports of listed companies by
one of the Big Four firms and the level of accounting disclosure for Jordanian
manufacturing listed companies on the Amman Securities Exchange. This means that the
level of accounting disclosure increases when the financial reports of listed companies is
audited by one of the Big Four firms.
يعتبر الدفاع الشرعي الوقائي من المسائل المستحدثة في العلاقات الدولية، و هو يشكل تفسيرا موسعاً لفكرة الدفاع عن النفس المنصوص عليها في المادة / 51 / من ميثاق الأمم المتحدة، و تم طرحه من قبل الإدارة الأمريكية تحت مسمى" الحرب الاستباقية على الإرهاب"، و ق
د دار حوله جدل و نقاش كبيران في الفقه الدولي، و تحديداً مدى اعتبار التطور التقني و لا سيما في المجالات العسكرية مبررا كافياً لممارسة حق الدفاع الشرعي الوقائي فهل يعد الدفاع الشرعي الوقائي تطبيقاً لحق الدفاع عن النفس الذي أيدته قواعد الشرعية الدولية، أم أنه تفسير موسع لفكرة الدفاع عن النفس غير مبرر في العلاقات الدولية؟
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