Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD <p style="text-align: justify;">مجلة علمية ،دورية ،محكمة تصدرها كلية التنمية البشرية - جامعة ام درمان الاسلامية</p> en-US fhd_journal@oiu.edu.sd (د. مزمل موسى علي) fhd_journal@oiu.edu.sd (أ. عمار شرف الدين) Mon, 08 Mar 2021 05:54:40 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Investigating the Effect of Explicit Teaching on Developing Reading Sub- Skills. https://journal.oiu.edu.sd/index.php/FHD/article/view/717 <p>This study aimed at investigating the effect of explicit teaching on developing reading sub-skills. The researcher adopted the analytical method. The population of the study is university students. The sample of this study is (100) first class students from Sudan university of science and technology. For collecting the needed data for the present study the researcher used Homogeneity test, (Pre-test, Post-test) and questionnaire. In the tests the experimental group was taught explicitly, whilethe control group was taught implicitly. After the treatment post-test was administered to check any progress as a result of instruction. The scores obtained by control group were computed to make a comparison between the pre-test and the post-test scores. The scores were, calculated to ascertain the difference between the two mean scores. There was no significant different between the average of the scores.</p> <p>&nbsp;The scores obtained by the students in the experimental group were computed to compare the pre-test with the post-test. Next, the scores were calculated to find the difference between the two mean scores. It was found out that the students performed better in post-test rather than pre-test. The study concluded that there was a fairly big difference between the subjects' performance in pre-test and post-test. So, accordingly, it can be said that the students who received the treatment have better performance. And the results of questionnaire show that explicit teaching of reading sub skills can improve students' ability of guessing meaning of unfamiliar words; explicit teaching of reading sub skills can improve students in scanning and skimming reading; explicit teaching of reading sub skills take time and effort and explicit teaching is better than implicit teaching in developing inferencing.</p> <p>Based on the results, the researcher recommended thatEnglish language teachers should take into account the importance of explicit teaching. English language and students should be aware that explicit teaching develops students in reading sub-skills.&nbsp; English language students should be aware that explicit teaching needs extra time.ram. recomended greater for the study.</p> <p>es nformation</p> <p>English language teachers should focus on explicit teaching rather than implicit teaching.</p> <p>And suggested for coming studies investigating the effect of explicit teaching on developing listening, speaking and writing skills.</p> Seida Ibrahim Mohammed Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/717 Fri, 05 Mar 2021 00:00:00 +0000 Experiential Marketing (Social Support) and Brand Usage Intention https://journal.oiu.edu.sd/index.php/FHD/article/view/718 <p><em>The purpose of this study is to investigate the effect of experiential marketing (social presence) in the online mobile application taxi at Khartoum State. The study model was built depending on technologic acceptance model theory (TAM), and used descriptive method and tested on 384 customers in six companies in Khartoum State through using a non-probability sample, by means of a questionnaire which developed and refined through experts’ interviews and the panel of judges committee. The results of the study indicated partial support relationship between experiential marketing and brand usage intention. Finally, the results showed that that there is a positive relationship between experiential marketing (social presence) and brand usage intention. Finally, the current study recommends consider that this subject must be carefully investigated in specific area of Sudanese services sector</em></p> Mushtaha Alfadil Yahia, Abdelsalam Adam Hamid Abakar Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/718 Sat, 06 Mar 2021 00:00:00 +0000 الاتجاهات الحديثة للمراجعة الداخلية ودورها في الحد من التعثر المالي https://journal.oiu.edu.sd/index.php/FHD/article/view/719 <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Study problem is to investigate the modern trends regarding the Internal audit, and its election the minimization of financial administrative corruption, discover the cases of fraud and illegal altitudes which lead to discontinuing of banks operation. The objective of the study is to know the advantages of modern trends concerning&nbsp;&nbsp; for minimizing the financial default. The Study findings found that, the role of governance for internal audit and risk management for internal audit lead to minimize the financial default. The study was adopted the descriptive approach and questionnaire form for collecting data. The recommendation of the study focused on: the importance of continuous development and training for internal auditors, encourage them to acquiring scientific and professional certificates, giving more priorities to internal audit, the importance of setting Sudanese accounting standards to fit with developments in the field of accounting and audit which not contradict with international accounting standards.</p> عمر الشيخ الطاهر الشيخ Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/719 Sat, 06 Mar 2021 06:19:23 +0000 دور نظم المعلومات الإدارية في إعداد وتنفيذ الخطط الإستراتيجية في المؤسسات https://journal.oiu.edu.sd/index.php/FHD/article/view/720 <p>The study, which conducted at,thisstudy aims to investigate the role of management information systems in drafting and implementation of strategic plans in government Institutions, applied to the case of Ministry of Finance and Economy and Consumer Affairs of the Khartoum State. The research followed the analytical descriptive approach as well as employment of statistical analysis with Statistical Package for Social Sciences program (SPSS) to test the research hypotheses. The most important findings of this paper were: there is awareness and conviction among both senior management and employees in the significance of management information systems application in the ministry. Most of the employee's cognizance of the process of strategic planning and management information systems was quite apparent. The research has set the following key recommendations: senior management should provide for overall needs and indispensable aids in order to apply management information systems and provide for hardware. Software and accessories thereof, as well as to link its different managements units with a central efficient and effective information network. In the same context, the research highly recommended to invest in training in general, and in management information systems and strategic planning in particular.</p> عبد الله عبد اللطيف على Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/720 Sat, 06 Mar 2021 06:30:20 +0000 ما وَرَدَ فيما يقال عَقِبَ تلاوة بعض سُوَر القرآن الكريم (سُورة البقرة أُنموذجًا( )) https://journal.oiu.edu.sd/index.php/FHD/article/view/721 <p>The holy Quran is a book of guidance and conversion, God Almighty commanded to recite and contemplate it, and among the surats the Quran contemplates interacting with during the reading, including what is said in what is said after reading some of the surats. This research aims to collect and study what is said after completing Surat al-Baqarah. Because it was sealed with many great and solemn supplications. It is a kind of&nbsp; and Remembranceinsurance for supplication, which is nothing wrong with it and there is nothing wrong with it. Because it is a matter of literature, virtues and positive interaction with the words of truth, the Almighty</p> بلال عبد القادر حَشَّادي Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/721 Sat, 06 Mar 2021 06:43:40 +0000 كفاية الإفصاح في القوائم المالية المرحلية لترشيد عملية اتخاذ القرارات الاستثمارية https://journal.oiu.edu.sd/index.php/FHD/article/view/723 <p>The research addressed the disclosure competency in the periodical financial statements for the rationalization of the process of investment decision making, the problem of the research centralized in the extent of the obligation of the companies listed in Khartoum stocks exchange, in issuing the periodical financial statements, was the information of these statements considered had enough information for the investors, the significance of the research, represented in the scientific importance, displaying the importance of the periodical financial statements and the useful information&nbsp; it presented to the beneficiaries and investors, the practical importance: represented in the extent of the obligation of the stock companies listed in Khartoum Stock Market, with the accountancy standard No.)34( the objectives of the research was to illustrate the extent of the competency of the financial statements for the companies listed in Khartoum Stock Market in the rationalization of the investment decisions making process, to support the financial statements users specially the investors in making investment decisions by ensuring the required information in accuracy and in the appropriate time, the, the research came to many results, the most important, the periodical financial statements was considered one of the most important information resources that supported the investors in making their investment decisions, increasing the quality and the size of the information of the periodical financial statements led to the increase of the Khartoum stock market, the research recommended, the necessity of variation fields of the work of Khartoum stock market to increase the size of the investment in stocks, the necessity of ensuring the accountancy information in the quality and the quantity that allow the investors to know all possible alternatives.</p> هدى حسن محمد, عصام السيد بريمة Copyright (c) 2021 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/723 Sat, 06 Mar 2021 08:15:51 +0000 دور الإفصاح الاختياري في التنبؤ بالفشل المالي وكفـاءة أسواق الأوراق المالية https://journal.oiu.edu.sd/index.php/FHD/article/view/727 <p>The problem of the study is not to disclose non-financial aspects that the users are interested in in the accounting information contained in the optional disclosure, which creates mistrust between investors and stakeholders, and this results in a global financial crisis and the collapse of some major investment companies, as a lack of disclosure and transparency in the financial reports it publishes Companies to lose confidence in these reports, the study aimed to clarify the role of voluntary disclosure on human resources and forecast financial failure, to explain the role of voluntary disclosure on environmental resources and forecast financial failure, to explain the role of voluntary disclosure of liability Hypothetically and predicting financial failure, the importance is the novelty of the topic in the Sudanese business environment and then providing a scientific material to enrich academic libraries, using financial prediction models to reveal the possibility of future financial failure of the facility and avoiding the risk of failure, study hypotheses There is a statistically significant relationship between the optional disclosure On human resources and forecasting financial failure, there is a statistically significant relationship between voluntary disclosure about environmental resources and forecasting financial failure, there is a statistically significant relationship between voluntary disclosure of social responsibility and forecasting financial failure To me, there is a statistically significant relationship between the optional disclosure of human resources and the efficiency of financial markets, there is a statistically significant relationship between the optional disclosure of environmental accounting and the efficiency of financial markets, there is a statistically significant relationship between the optional disclosure of social responsibility and the efficiency of financial markets, the researcher used the approaches The following is the historical approach, deductive approach, inductive approach, analytical approach, the study reached several results, including accounting disclosure as a tool for communicating accounting information to the parties using it, optional disclosure indicating that Economic units by publishing financial and non-financial information without any restrictions on the efficiency of stock markets. The study recommended that voluntary disclosure should reduce the phenomenon of asymmetry of information among stock market dealers. Optional disclosure provides important information in interim reports and any other accounting matters And increase the efficiency of stock markets.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> ميادة مدثر فضل, حسن عوض حسن Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/727 Mon, 08 Mar 2021 04:19:21 +0000 منهج المدرسة العقلية الحديثة في التفسير العلمي https://journal.oiu.edu.sd/index.php/FHD/article/view/728 <p>This research deducted the most important results and recommendations. And also this study ascertained that the Hadeeth which was confirmed by other Muslim Scholars and successive similar statements should be considered as a righteous proof in interpretation because all those relevant resources would be satisfactory. And according to divisions of the weak news, It became obvious that the weakness of the news would not be a matter of argument in interpretation unless we would witness a strong belief in interpretation.&nbsp;&nbsp;</p> <p>&nbsp; 1=There are three points of view according to this sort of news.</p> <p>a= The view of the supporters as: El Kho’ie and El Zarakshi, who mentioned that the considerable one teller is satisfactory in interpretation.</p> <p>B= The view of the opponents as: El Toosi, El Sha’arani and Mohamed Abdo who said that the single teller is not considered in the affirmation of interpretation.</p> <p>C= The view of the neutralists who demanded the details as: Ayat Allah Jawadi Amli who believed that the news about the practical provisions are considered to be satisfactory. And they denied the satisfaction of convincing others in the rest of the remaining different cases.</p> <p>2= We support the opinion of the details of the news of the considerable single person when the news concerns only the Qur’anic verses of provisions.</p> <p>3= The researcher mentioned the most important written interpretations of the Shi’aa creed which consisted of fabricated statements and Israeli narrations, and all the cases demanded serious criticism to sift out the righteous Hadeeth and the appropriate authors. The narration in this methodology would lead us to acquire two important roles. The first role should ascertain the consolidation of the conception of the Qur’anic verses. The second role should encourage the deep conception of the Qur’anic verses through the various and different narrations which would be difficult to acquire without the sifting procedures</p> ليلي بشر احمد, محمد تاج الدين جلال Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/728 Mon, 08 Mar 2021 04:34:41 +0000 التكامل بين أسلوبي التكلفة المستهدفة و محاسبة استهلاك الموارد ودوره في تحقيق الميزة التنافسية https://journal.oiu.edu.sd/index.php/FHD/article/view/729 <p>تتمثل مشكلة البحث في التساؤلات التالية:هل يساهم تطبيق أسلوب التكلفة المستهدفة فيخفض تكلفة المنتج و تحسين جودة المنتج و سرعة التسليم المنتج بمنشآت الصناعية؟ هل يساهم تطبيق أسلوب محاسبة استهلاك الموارد في خفض تكلفة المنتج و تحسين جودة المنتج و سرعة التسليم المنتج بمنشآت الصناعية؟ هل تحقيق التكامل بين أسلوب التكلفة المستهدفة أسلوب محاسبة استهلاك الموارد يمكن من تحقيق الميزة التنافسية؟</p> <p>وهدفت الدراسة إلي دراسة دور تطبيق أسلوب التكلفة المستهدفة في خفض تكلفة المنتج و تحسين جودة المنتج و سرعة التسليم المنتج.دراسة دور تطبيق أسلوب محاسبة استهلاك الموارد في خفض تكلفة المنتج وتحسين جودة المنتج وسرعة التسليم المنتج.دراسة التكامل بين أسلوب التكلفة المستهدفة وأسلوب محاسبة استهلاك الموارد في تحقيق الميزة التنافسية. واعتمد الباحث علي المنهج الاستنباطي والمنهج الاستقرائي والمنهج الوصفي التحليلي والمنهج التاريخي.</p> <p>وتمثلت فرضيات الدراسة في التالي:</p> <ol> <li>توجد علاقة بين تطبيق أسلوب التكلفة المستهدفة خفض تكلفة المنتج وتحسين جودة المنتج وسرعة التسليم المنتج بمنشآت الصناعية.</li> <li>توجد علاقة بين تطبيق أسلوب محاسبة استهلاك الموارد و خفض تكلفة المنتج و تحسين جودة المنتج و سرعة التسليم المنتج بمنشآت الصناعية.</li> <li>توجد علاقة ذات دلالة إحصائية بين التكامل بين أسلوب التكلفة المستهدفة وأسلوب محاسبة استهلاك الموارد في تحقيق الميزة التنافسية.</li> </ol> <p>وتوصل الباحث للنتائج التالية:</p> <ol> <li>أسلوب محاسبة استهلاك الموارد يساعد على أداء المنتجات بصورة صحيحة وتتلاءم مع احتياجات الزبائن يمكن المنشآت من تحقيق الميزة التنافسية</li> <li>تطبيق أسلوب التكلفة المستهدفة يؤدي إلي تحديد سعر البيع الذي الحصة السوقية المستهدفة.</li> </ol> <p>وأوصي الباحث بتوصيات التالية:</p> <ol> <li>ان تتبني المنشآت الصناعية أسلوبي التكلفة المستهدفة و محاسبة استهلاك الموارد.</li> <li>العمل على الاستغلال الأمثل الذي يحقق الانخفاض المستمر في تكاليف المنشآت الصناعية.</li> </ol> محمد صالح داؤود Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/729 Mon, 08 Mar 2021 04:52:19 +0000 أثر الثقافة التنظيمية في التحسين المستمر للخدمات المقدمة دراسة علي عينة من شركات النفط بولاية الخرطوم – السودان https://journal.oiu.edu.sd/index.php/FHD/article/view/730 <p>The study aimed to identify the impact of organizational culture values ​​(cohesion - information technology) on the continual improvement of employees in a number of oil sector companies in Sudan, and to know whether there are statistically significant differences at the level of significance (= 0.05 α) in the continual improvement of Employees as a result of the availability of organizational culture values ​​in the researched companies or not. Through a number of hypotheses, the study population was identified in the companies interviewed by the leaders and executive.Questionnaire consisting of 18 questions was designed and distributed to a deliberate sample of (200) employees from the study population. The retrieved questionnaireswas(184). The statistical analysis program (Amos25) was used to obtain reliability, exploratory and empirical factor analysis, correlation, path analysis and other methods of descriptive and inferential statistics to answer study questions. The results show that there is a positive correlation between organizational cultures (after cohesion) and continual improvement dimensions combined and individually while there is no positive correlation between organizational culture (after IT) and continualimprovement dimensions combined.</p> <p>The study reached to recommend future studies and several theoretical and practical recommendations for decision makers, including:<br> 1- The research companies should use contemporary patterns in the administrative process to provide employees with high flexibility, enabling them to generate creative ideas for continuous improvement in the different processes and activities.</p> <ol start="2"> <li>The management of the research companies should pay special attention to organizational culture because of its positive impact on the activities of the organization.</li> </ol> <p>3. Motivating employees and giving them sufficient flexibility that allows them to perform their work efficiently and demonstrate their abilities.<br> </p> متون محمد أحمد على Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/730 Mon, 08 Mar 2021 05:02:01 +0000 تطبيقات السبر والتقسيم فى مجال الإجراءات القانونية https://journal.oiu.edu.sd/index.php/FHD/article/view/731 <p>الحمد لله والصلاة والسلام على أشرف خلق الله نبينا محمد وعلى آله وصحبه أجمعين. لقد بعث الله رسوله بالهدى&nbsp; ودين الحق ليبين للناس ما نزل إليهم من ربهم</p> <p>من الكتاب والسنة. وبما أن كل من القرآن والسنة قد وردا باللغة العربية فلا سبيل الى فهم القرآن والسنة إلا بمعرفة اللسان العربى . وقد سار سلف هذه الأمة على النهج القويم وذلك لما لديهم من الملكة التي اكتسبوها&nbsp; بملازمتهم للنبى صلى الله عليه وسلم&nbsp; بالإضافة الى معرفتهم للغة العربية ومقاصد الشريعة مما جعلهم مؤهلين لمعرفة ما غمض من الألفاظ وإستنباط ما خفى من الأحكام ولما طال بالناس الزمان واختلط العرب بالأعاجم فسد اللسان العربى&nbsp; ومن هنا كانت الحاجة ضرورية لوجود قواعد لتساعد في فهم الخطاب الشرعى وهى قواعد علم الأصول ومن تلك القواعد&nbsp; تلك القواعد التي تتعلق بالقياس ومن الأركان الأساسية التي يقوم عليها القياس معرفة (العلة) فلا يمكن إجراء القياس إلا في الأحكام المعللة فإن التعبدى لا يقاس علية&nbsp; - وإذا كان الحكم معللاً فهذه العلة إما أن تكون منصوصة بمعنى أن العلة تفهم من تصريح الشارع أو إيماؤه الى العلة&nbsp; وإما أن تكون غير منصوصة وهذه يتوصل إليها عن طريق الإجتهاد ومن الطرق الإجتهادية لمعرفة العلة السبر والتقسيم</p> خرسانى الحاج ابراهيم Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/731 Mon, 08 Mar 2021 05:11:36 +0000 مدى تطور منهج علم المحاسبة في الجامعات السودانية بما يتوافق وسوق العمل https://journal.oiu.edu.sd/index.php/FHD/article/view/732 <p>This research aims to highlight on&nbsp; development of accounting science in Sudanese Universities in accordance with the labor market. The focus of the research is the need to reverse the development of accounting science methodology in Sudanese Universities. And the search for data collection, to use the questionnaire&nbsp; for a selected sample of (30 items) from the research community. The analysis was used in the frequency, percentages and averages in the data analysis. The descriptive scientific method and the historical method, The following hypotheses were exam: &nbsp;-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; There is development in the method of teaching accounting science methodology in Sudanese universities in accordance with the labor market-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; There is development of the vocabulary of the syllabus of accounting science in the Sudanese universities in accordance with the labor market-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; There is development in the strategic planning of the accounting science methodology in accordance with the labor market. The research reached several results, the most important of which is that there is an evolution in accounting science in the accounting faculties in the Sudanese universities, but it is slow, especially in the field of teaching methods and strategic planning of accounting materials, which negatively affects the compatibility of this slow development with the needs of the labor market. The most important recommendations: The Colleges Of&nbsp; Accounting&nbsp;&nbsp; in Sudanese Universities must play their role in the development of the vocabulary of the accounting curriculum in accordance with the labor market. The colleges should allow employers to participate in offering the skills they need for graduates of Colleges Of Accounting&nbsp; , to meet the needs of the labor marketKeywords: Methods of Accounting,&nbsp; Accounting, Labor Market ,strategic&nbsp; planning, &nbsp;Sudanese Universities</p> هدى دياب صالح Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/732 Mon, 08 Mar 2021 05:21:59 +0000 أثر إدارة الجودة الشاملة على سياسات إدارة الموارد البشرية https://journal.oiu.edu.sd/index.php/FHD/article/view/733 <p>The study aimed to know the extent the impact of the application of the total quality management on the policies on the human resources policies and the extent of the response of the human relations to the programs of the total quality management applied on the company, and to know the relationship that linked between the progressive development and the raining, the relationship between the ISO certificate and the workers' motivation, the study followed the descriptive, and the case study methods, the most important results that he study came to, the company cared the scientific research, work programs, and the training, the worker worked to preserve the&nbsp;&nbsp; quality level and standard, which were known to all the workers, through these results the study presented group of recommendations, the most important, care should be given to the experts with high qualities in the field of the total quality, establishing a unit that cares of total quality, human resources especially those who motivated the human resources for work, the company should keep up with customers' desires and satisfy them.</p> خالد محمد أحمد محمد, ايمن سيد أحمد مختار, مزمل محمد على Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/733 Mon, 08 Mar 2021 05:34:30 +0000 السياسات النقدية و أثرها على بعض عوامل الاستقرار الاقتصادي التضخم أنموذجا https://journal.oiu.edu.sd/index.php/FHD/article/view/734 <p>تهدف هذا الدراسة إلى دراسة خصائص الاقتصاد السوداني باعتباره أحد الاقتصاديات النامية والتي تعاني من حدة التضخم&nbsp; وتقييم دور السياسات النقدية في معالجة التضخم الاقتصاد السوداني. تتبع الورقة المنهج الوصفي والتاريخي و التحليلي للبيانات والمعلومات المتوفرة عن التضخم، بالرجوع إلى المصادر الأولية والثانوية ذات الصلة. انتهج&nbsp; الدراسة&nbsp; الأسلوب التحليلي القياسي لتحليل متغيرات النموذج باستخدام طريقة المربعات الصغرى العادي (ols)</p> يسرا حسن عثمان Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/734 Mon, 08 Mar 2021 05:46:13 +0000 موزنة بين طرفة بن العبد وكعب بن زهير في وصف الناقة https://journal.oiu.edu.sd/index.php/FHD/article/view/735 <p>This study dealt with the mention of the ego in the poetry of al-Mutanabbi and his pride in his poetry and singing with his strength, his magnanimity and his self-esteem, and the importance of the study stems from the analysis of the personality of that poet through his poetry. The study aimed at showing important aspects in the personality of Mutanabi. The study followed the analytical descriptive method, and concluded that his constant mention and singing himself were not behind the illusions of Mutanabi. However, real capacity and abundant production recommended the study of Abu Firas poetry by the theories of psychology.</p> ابراهيم نور الجليل المدني Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/735 Mon, 08 Mar 2021 05:53:25 +0000 موثوقية المعلومات المحاسبية ودورها في اتخاذ القرارات الاستثمارية https://journal.oiu.edu.sd/index.php/FHD/article/view/722 <p>The study aimed at identifying the availability of the reliability of accounting information in the Saudi stock market, and the extent to which internal and external investors benefit from accounting information in making their investment decisions. The questionnaire was used as a tool to analyze the study data using the SPSS program, A descriptive analytical approach was followed. The study reached several results, including the advantage of accounting information provided to investors from the Saudi stock market with honesty in expressing financial events, and by analyzing the study data, it was found that there is a positive relationship with statistical significance between the characteristic of honest expression of accounting information and making investment decisions from the viewpoint of investors.&nbsp; The results of the study also indicated the existence of a positive relationship with statistical significance between the possibility of verifying the two accounting information and making investment decisions from the viewpoint of investors. The study also found a positive relationship with statistical significance between the proper presentation of accounting information and investment decision-making from the investors' point of view. Accordingly, the study recommends the necessity of publishing accounting information that has a positive impact on making investment decisions for internal and external investors. The study also recommends the necessity of providing investors with accounting information that is free from fundamental errors.</p> اسماعيل عثمان شريف Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/722 Tue, 09 Mar 2021 10:20:41 +0000 عبد الرحمن الداخل وبناء دولة الأندلس الأموية (138هـ ــــــــــ 172هـ) https://journal.oiu.edu.sd/index.php/FHD/article/view/725 <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Historians and Andalusians describe the Andalusia as a missing part, but there are leaders who wrote on its pages features and heroic poem</p> <p>of glory and praise. Among them is Abdul Rahman bin Hisham bin Abdul Malik, known as (Aldakhil), who came out of Syria fleeing from the Abbasid oppression, and when he arrived in Andalusia and found a conflict between Tribes and communities. Then he established a strong state lasted thirty-four years during which he was able to eliminate the sedition and revolutions was the first of his victories was in the Battle of Masara and the beginning of the historic transformation in Andalusia.</p> <p>&nbsp;&nbsp;&nbsp;He also dealt with two strong states, the Abbasid state in the Levant and the state of Charlemagne in France, he conquered over them. He also took care to build his military fleet with scientific and construction renaissance.</p> <p>&nbsp;&nbsp;&nbsp;In this way, he has drawn the pages of the noble history of Andalusia through his achievements, which were celebrated by the historical sources as the greatest leader in achieving the unity of Andalusia and its rise and prosperity</p> <p><strong>&nbsp;</strong></p> هاجر اأبو القاسم محمد Copyright (c) 2020 Journal of the Faculty of Human Development https://journal.oiu.edu.sd/index.php/FHD/article/view/725 Sun, 14 Mar 2021 12:58:33 +0000