تجارة - ماجستير
Permanent URI for this collectionhttps://repository.neelain.edu.sd/handle/123456789/8000
Browse
1 results
Search Results
Item أثر القياس المحاسبي على تحديد وعاء زكاة المستغلات (دراسة تحليلية تطبيقية )(جامعة النيلين, 2010) علي كافي أبوه إسماعيلAbstract The research deals the effects of accounting measuring in identifying the base of Zakat utilities . The research problem is the assessment of Zakat utilities for base from the part of Zakat chamber , is faced by lack of convection from alms payers . That is due to lake recognition from their part for the subjective producers and basis by Zakat chamber in assessing the amount of alms , particular , when it resorts to amend profits manifested in alms returns , if it deems necessary . Such amendment is also met dissatisfaction from alms payers which resulted in so many grievances and appeals . The research aimed to clarify the effect of accounting measuring in identifying the base of Zakat utilities , and the study aimed to have a statement after the accounting measurement in determining the vessel until measurement is positive and reflects the fact without distortion or bias . To achiever research objective the following hypotheses have been : The first hypotheses : measurement of base of alms utilities is performed with contemporary jurists opinion in correspondence of agricultural land rent . The second hypotheses : base of alms utilities in the Sudan was imposed in accordance with theory of wealth . The third hypotheses : that the application of substantive principle measurement helps identify the base of alms Zakat utilities exploited fairy . The researcher reached to verify the results of hypotheses, including : 1. The payment for measuring exploited farmland lead to the cancellation or reduction of disparities between the prestigious and influential exploited and other funds that have been measured by 2. Includes the container of Zakat exploited on the origin and development funds, interest and yield and profit spin-off activities and the sense of measurement according to the theory of wealth. 3. That the application of Mbda objectivity in the measurement of accounting data to make verifiable evidentiary recognized and lead accountants to agree among themselves on the measurement results. The researcher recommended the recommendations of the most important: 1. Review exploited in the measurement of other funds must be encouraged by research from an accounting point of jurisprudence. 2. Zakat Chamber should I rely on the theory of wealth in the measurement of the vessel. 3. Statements to be verifiable evidentiary accepted should be required to charge bookkeeping and accounting approach, accounting measurement.