This study aims to investigate the type of opinion issued when Lebanon’s SMEs fail to comply with IFRS for SMEs and to determine whether the provision of non-audit services by external auditors and the duration of audit tenure impact these opinions. Data collection involves 128 external auditors in Beirut using …

After the political changes experienced by Morocco, by introducing the concept of reverse logistics and its interaction with E-commerce, environmental guidelines driven by social aspects are becoming crucial for the industry. Therefore, protecting the ecological environment should not compromise economic gains. It is part of an approach aimed at apprehending …

This case study aimed to identify the lessons learned from using m-Learning in project-based learning as a potential to improve the oral skills of EFL students in a Language Use Course at a Palestinian university during the second semester of the academic year 2019/2020. Despite the sudden closure of universities …

The Middle East is currently in front of a continuing complex drought crisis. In addition to effects on natural resources, there were noticed in different aspects including society, and the economy, and even more on the political situation. The drought disaster in the Middle East is complicated and interdependent. It …

أسَالِيب التَّرجِيح عِندَ الشَّيْخ مُحَمَّد المُختَار السَّلامِي في تَفِسيرِه: “نَهجُ البَيَان في تَفسِير القُرآن” Sheikh Al-Alama Muhammad Al-Mukhtar Al-Salami in his tagged interpretation: “Explanation” of the expression of the Qur’an in the interpretation of the Qur’an، And he adopted – may God have mercy on him – several methods of …

العلامة عبد الله بن أحمد بن محمود النسفی ومنهجه فی تفسیره مدارك التنزيل وحقائق التأويل» This is a useful summary for those who wanted to see the interpretation of “Al-Madarik al-Tazil wa Haqa’iq al-Ta’weel” written by Sheikh, the scholar, the jurist, the interpreter, the scholar Abdullah bin Ahmad bin Mahmoud …

تكرار العمرة في سفرة واحدة “دراسة فقهية موازنة” The study aims to find out the ruling on performing more than one Umrah in one trip. The study focused on two issues: the ruling on Umrah and its merits, and the clarification of the jurisprudential ruling on repeating the Umrah during …

حق المرأة المسلمة في التعلّم والتعلیم – مراحله و ضوابطه – Science holds an esteemed position in Islam, as numerous verses from the Holy Quran and the purified Prophetic Sunnah emphasize the virtues of knowledge, scholars, and learning and teaching. Some of these texts apply equally to men and women, …

شركة الإباحة في الفقه الإسلامي This article examines the legal concept of joint public property within Islamic jurisprudence. The paper aims to elucidate the nature of this form of property and its relationship with other types of ownership. Additionally, the article seeks to underscore the significance of joint public property …

لفظة البغي بين المفسرين واللغويين والفقهاء – دراسة دلالية سياقية – The word oppression in the Holy Qur’an was affected by jurisprudential, social and religious circumstances that led to the diversification of its professional significance, and thus this led to the diversification of judgments among interpreters through linguists, which made …