أهمية كشف ممارسات المحاسبة الإبداعية من خلال دور معايير المحاسبة الدولية والإفصاح المحاسبي

تناولت الورقة البحثية العلاقة الإيجابية بين كل من الإفصاح المحاسبي عن المعلومات الواجب توافرها ونشرها عن المنشأة، من خلال أساليب الإفصاح التي هي الطرق التي تسهل فهم وقراءة البيانات المالية، وكل أسلوب يكمل ويفسر كل غموض وارد في القوائم المالية خاصة وأن الإفصاح ضرورة مهمة تقتضيها عملية توصيل المعلومات المناسبة وبالنوعية المطلوبة في الوقت المناسب. كما ناقش الباحثون مفهوم المحاسبة الإبداعية وممارساتها، وكيفية تسكين هذه الممارسات بين الجائزة وعدم الجائزة، حيث تطرق الباحثون إلى هذه الممارسات التي تضمنتها المعايير الدولية لإعداد التقارير المالية . IFRS

اللغھ الانجلیزیة و اثُرھا علی اللغة العربیة الاعلامیة

This topic basically discusses the issue of influence of English language on Arabic media language along with the factors that are part of this influence. In addition to that, it also throws light on the consequences and outcome emerging from the interaction of both languages. Indeed, the influence of any language on the other is one of those issues which have been discussed by various linguistics and philosophers. They term this issue "a spiky issue" which may not be solved easily. Going through the annals of history, we find that there was a time when the Arabic language exercised immense influence on various European languages like English language due to the supremacy of Muslims over the western world in the political domain. Resultantly many Arabic words traveled to English language with minor changes such as "Alcohol", "Algebra", "Almanac”, “Caliph", "Cotton", "Minaret". On the contrary, now the situation has changed. The English language is influencing the Arabic language and especially the Arabic media language because of hegemony of western world over the Muslim countries including the Arab countries. The result of this is that a lot of English words are traveling to Arabic language in various fields like information technology, Political Economics, medical, and educational fields. For instance, in information technology "Video" "Camera”. “Radio" " Computer"(1-i9.l.-c) and in political field," Protocol" “Dictator", and in economic field: “Broker" " Tariff' and in medical field: “Typhoid" “Vitamin", and in education field:" Bibliography" " Doctor". Obviously, there are various factors which are responsible for the influence of English language on Arabic media language. These are social, cultural, educational and linguistic ones. It should be known that the influence of English language on Arabic media language is resulting into the spread of linguistic mistakes and colloquial dialect. It also creates the phenomenon of linguistic transformation and deterioration. This thesis contains five chapters and each chapter has its sub-chapters. The first chapter deals with the literal and technical meaning of language and media, its evolution, brief history of Arabic and English Languages. The second chapter discusses the factors that are part of Influence of English Language on Arabic Media Language. The third chapter throws light on the Influence Issue among the various languages. The fourth chapter describes the influence of English language on Arabic Media Language in various fields such as politics, economy, medicine, education, information technology and advertisement. The fifth chapter deals with the results, both positive and negative, accruing from the influence of English Language on Arabic Media Language. In addition to that, it also undertakes a comparison of positive and negative results. Results, findings and recommendations have been stated at the end of this PhD thesis.