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دانلود :تأثیرادیان(یهودیت،مسیحیت واسلام) و فرهنگ­های غربی بر افکار میخائیل نعیمه

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تأثیرادیان(یهودیت،مسیحیت واسلام) و فرهنگ­های غربی بر افکار میخائیل نعیمه

کمیته حسابرسی، از ساز و کارهایی است که انتظار می‌رود در راستای حفظ منافع گروه‌های گوناگون استفاده کننده از اطلاعات حسابداری، موثر واقع شود. در سال‌های اخیر، کشورهای توسعه یافته شاهد ظهور و تکامل شتابان کمیته حسابرسی بوده‌اند. گسترش عملیات بین‌المللی، تشدید فعالیت‌های شرکت‌های سهامی برای کسب مزایای رقابتی، افزایش بدهی‌های ناشی از خسارت به محیط زیست، نقش و تاثیر برآوردهای مدیریت در ارقام مندرج در صورت‌های مالی، نبود مبنای معتبر برای بررسی ادعاهای مدیریت در رابطه با کفایت ساختار کنترل داخلی از سوی حسابرسان مستقل، گسترش استفاده از سیستم‌های رایانه‌ای و به دنبال آن، مشکل‌تر شدن نظارت بر کنترل این سیستم‌ها، سبب تشدید روند ایجاد و بکارگیری کمیته حسابرسی شده است.هدف مدیریت نشان دادن شرکتی پویا و با ثبات در نظر سرمایه‌گذاران و بازار سرمایه است. زیرا اغلب سرمایه‌گذاران و مدیران اعتقاد دارند شرکت‌هایی که روند سودآوری مناسبی دارند و سود آنها دچار تغییرات عمده نمی‌شود، نسبت به شرکت‌های مشابه ارزش بیشتر و قابلیت پیش‌بینی و مقایسه بیشتری دارند. در این پژوهش ضمن معرفی ویژگی‌های کمیته حسابرسی، بررسی شد که تخصص، اندازه و استقلال کمیته حسابرسی چه تاثیری بر ویژگی‌های کیفی سود هر سهم و ارزش دفتری آن و به طور خاص ارتباط ارزشی آنها دارد.از این رو 63شرکت از بین شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران در طی سال‌های 1391 تا 1392 انتخاب و با استفاده از رگرسیون چندگانه مورد آزمون قرار گرفت.یافته‌های پژوهش نشان می‌دهد که تخصص‌، استقلال و اندازه کمیته حسابرسی بر ارتباط ارزشی اطلاعات حسابداری تاثیری ندارد.

کلید واژه: ویژگی‌های کمیته حسابرسی، ارتباط ارزشی اطلاعات حسابداری.

 

فهرست مطالب

     عنوان:                                                                                                      صفحه

چکیده 1

مقدمه: 2

فصل اول: کلیات تحقیق

1-1.……………………………………………………………………………………………. بیان مسأله 5

1-2. سؤالات تحقیق 6

1-3. فرضیه های تحقیق 6

1-4. اهداف تحقیق 6

1-5. سوابق و پیشینه تحقیق 6

1-6. روش کار و تحقیق 7

فصل دوم: بررسی اوضاع سیاسی، اجتماعی، اقتصادی، فرهنگی و ادبی در عصر میخائیل نعیمه

2-1. اوضاع سیاسی  لبنان در عصر میخائیل نعیمه 9

2-2. اوضاع اجتماعی لبنان در عصر میخائیل نعیمه 10

2-3. اوضاع اقتصادی لبنان در عصر میخائیل نعیمه 11

2-4. اوضاع فرهنگی لبنان در عصر میخائیل نعیمه 13

2-5. اوضاع ادبی لبنان در عصر میخائیل نعیمه 15

2-5-1. انجمن های ادبی 15

2-5-2 .ادبیات مهجر 16

2-5-3. علل و عوامل مهاجرت 17

2-5-4. شکل گیری ادبیات مهجر 18

فصل سوم:  زندگی نامه میخائیل نعیمه

3-1. دوران کودکی تا پایان تحصیل در روسیه 20

3-2. سفر به آمریکا تا بازگشت به وطن 21

3-3. از بازگشت به لبنان تا وفات 23

3-4. اسلوب ادبی میخائیل نعیمه 23

3-5. عوامل مؤثر بر افكار نعيمه 25

3-6. آثار ادبی نعیمه 26

فصل چهارم: تأثیر ادیان بر افکار میخائیل نعیمه

مقدمه ………………………………………………………………………………………………………………………………..30

4-1.تعریف دین 31

4-2. تعریف دین یهود 33

4-3. تعریف  دین مسیحیت 36

4-4. تعریف دین اسلام 37

4-4-1. تاریخ پیدایش دین اسلام از دیدگاه قرآن 37

4-5. عقاید ادیان (یهود، مسیحیت و اسلام) 39

4-6. عقاید دینی میخائیل نعیمه 45

4-6-1. دین از نظر نُعیمه 45

4-6-2. تأثیر دین یهود بر افکار میخائیل نعیمه 49

4-6-3. تأثیر دین مسیح بر افکار میخائیل نعیمه 51

4-6-4. تأثیر دین اسلام بر افکار میخائیل نعیمه 53

4-6-5. اصول عقاید از دیدگاه نعیمه 54

4-7. وحدت ادیان از دیدگاه نعیمه 70

فصل پنجم: بررسی تأثیر فرهنگهای غربی بر افکار میخائیل نعیمه

مقدمه. 74

5-1.تاریخچه واژه فرهنگ 75

5-2. تعریف فرهنگ و اجزای آن 76

5-3. تعریف فرهنگ از دیدگاه متفکران غربی 76

5-3-1. تعريف فرهنگ از ديدگاه تايلور 76

5-3-2. تعریف فرهنگ از دیدگاه وايت 77

5-3-3. تعریف فرهنگ از دیدگاه فورد 77

5-4. تأثیر فرهنگهای غربی بر افکار میخائیل نعیمه 77

5-4-1. میخائیل نعیمه در مواجهه با غرب 77

5-4-2. تأثیر پذیری نعیمه از منابع غربی 80

5-4-3.  تأثیر ادبیات غرب بر افکار نعیمه 88

5-4-4. تأثیر مکاتب ادبی بر افکار میخائیل نعیمه 90

5-4-4-1. تأثیر مکتب رمانتیسم بر افکار نعیمه 90

5-4-4-2.تأثیر مکتب رئالیسم بر افکار نعیمه 102

نتیجه گیری و پیشنهادات 104

ملخص البحث 110

منابع و مآخذ 111

فهرست اعلام 115

چکیده انگلیسی II

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