This paper analyzes the bene…ts and costs of …nancial statement comparability from an information perspective. We …rst show analytically that while comparability enhances the correlation among …rms’reported earnings (“common informativeness”), it reduces …rms’own reporting precision (“individual informativeness”). Next, we provide theoretical justi…cation for the comparability measure of De Fra...

Accumulation of heavy metal pollution caused by traffic in forest trees the park Kerey and Janibek Khans city Nur-Sultan, Kazakhstan | Sezgin Ayan, Dani Sarsekova, Gani Kenesaryuly, Ergin Yilmaz, Orhan Gülseven, İlknur Şahin Agricultural Journals

Kemalpa?azâde, “Risâle fî Beyâni Enne Esmâellâhi Teâlâ Tevkîfiyyetün” adl? risalesinde Allah’?n isimlerinin tevfkîfî mi, yoksa k?yâsî mi oldu?u tart??mas?nda baz? problemli noktalar? analiz ederek aç?kl??a kavu?turmak istemi?tir. Tevkîfî isim, dinî naslarda bulunan yani ?ari’nin Allah hakk?nda kullan?lmas?na izin verdi?i isimdir. Bu konuda içtihad olas? görülmedi?i gibi k?yas da caiz görülmemi?...

Abstract—The belief of a heavenly God is enshrined to all Abrahamic religions which form the three major religions of the world today. Muslims believe in Allah who is above the seven heavens. The youth in the United Arab Emirates (UAE) study Islamic courses as part of their high school curriculum and are required to take at least one Islamic course at the university level to gain credit hours t...