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Strict Standards: Declaration of JSite::getMenu() should be compatible with & JApplication::getMenu($name = NULL, $options = Array) in /home/canadian/public_html/aflak-law.com/includes/application.php on line 377

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Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

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Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Declaration of JSession::set() should be compatible with JObject::set($property, $value = NULL) in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/session.php on line 764

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/session.php on line 19

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Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

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Strict Standards: Non-static method JSessionStorage::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/session.php on line 108

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/storage.php on line 57

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/storage/database.php on line 64

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 268

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Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

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Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JDatabase::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 562

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 564

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JTable::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/storage/database.php on line 69

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/database/table.php on line 91

Strict Standards: Non-static method JTable::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/database/table.php on line 91

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Warning: session_start(): Cannot send session cookie - headers already sent by (output started at /home/canadian/public_html/aflak-law.com/libraries/joomla/import.php:29) in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/session.php on line 423

Warning: session_start(): Cannot send session cache limiter - headers already sent (output started at /home/canadian/public_html/aflak-law.com/libraries/joomla/import.php:29) in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/session.php on line 423

Warning: Cannot modify header information - headers already sent by (output started at /home/canadian/public_html/aflak-law.com/libraries/joomla/import.php:29) in /home/canadian/public_html/aflak-law.com/libraries/joomla/session/session.php on line 426

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

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Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/parameter.php on line 21

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 53

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JComponentHelper::getParams() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 60

Strict Standards: Non-static method JComponentHelper::getComponent() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 83

Strict Standards: Non-static method JComponentHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 39

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 196

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Declaration of JRegistryFormatINI::objectToString() should be compatible with JRegistryFormat::objectToString(&$object) in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format/ini.php on line 281

Strict Standards: Non-static method JApplicationHelper::getClientInfo() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 61

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

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Strict Standards: Non-static method JLanguage::exists() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 68

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

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Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFolder::exists() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/language/language.php on line 265

Strict Standards: Non-static method JPath::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/filesystem/folder.php on line 392

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 164

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 172

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

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Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JPluginHelper::isEnabled() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 174

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Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 175

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JPluginHelper::importPlugin() should not be called statically in /home/canadian/public_html/aflak-law.com/index.php on line 41

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Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Redefining already defined constructor for class JPlugin in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/plugin.php on line 75

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

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Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Declaration of JEvent::update() should be compatible with JObserver::update() in /home/canadian/public_html/aflak-law.com/libraries/joomla/event/event.php on line 29

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 147

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 41

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 147

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 41

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/plugin.php on line 113

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 116

Strict Standards: Non-static method JFactory::_createLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 119

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 679

Strict Standards: Non-static method JLanguage::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 681

Strict Standards: Non-static method JFactory::getXMLParser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/language/language.php on line 758

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 147

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 41

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 501

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/plugins/system/remember.php on line 52

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JUtility::getHash() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/plugins/system/remember.php on line 56

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/utilities/utility.php on line 111

Strict Standards: Non-static method JRequest::getString() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/plugins/system/remember.php on line 58

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 276

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JURI::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 192

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 372

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JRouter::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 655

Strict Standards: Non-static method JApplicationHelper::getClientInfo() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/router.php on line 98

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 656

Strict Standards: Non-static method JFactory::getApplication() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 40

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 67

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/uri.php on line 208

Strict Standards: Non-static method JURI::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/uri.php on line 218

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 118

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JApplicationHelper::getClientInfo() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/menu.php on line 93

Strict Standards: Non-static method JFactory::getCache() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/menu.php on line 36

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 192

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 19

Strict Standards: Non-static method JCache::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 208

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 87

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Declaration of JCacheStorage::get() should be compatible with JObject::get($property, $default = NULL) in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/storage.php on line 173

Strict Standards: Non-static method JCacheStorage::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 313

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/storage/file.php on line 37

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 206

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/menu.php on line 40

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 229

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JRequest::getInt() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 142

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 179

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 140

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JRequest::set() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 197

Strict Standards: Non-static method JRequest::setVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 423

Strict Standards: Non-static method JRequest::setVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 423

Strict Standards: Non-static method JRequest::setVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 423

Strict Standards: Non-static method JRequest::setVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 423

Strict Standards: Non-static method JRequest::setVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 423

Strict Standards: Non-static method JRequest::getInt() should not be called statically in /home/canadian/public_html/aflak-law.com/index.php on line 55

Strict Standards: Non-static method JRequest::getVar() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 179

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 198

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 501

Strict Standards: Non-static method JRequest::getCmd() should not be called statically in /home/canadian/public_html/aflak-law.com/index.php on line 67

Strict Standards: Non-static method JRequest::getVar() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 140

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JFactory::getDocument() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 91

Strict Standards: Non-static method JFactory::_createDocument() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 140

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 698

Strict Standards: Non-static method JRequest::getBool() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 701

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JRequest::getWord() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 702

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 236

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/document.php on line 19

Strict Standards: Non-static method JDocument::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 712

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Declaration of JDocumentHTML::setBuffer() should be compatible with JDocument::setBuffer($content) in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 394

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 92

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 372

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JRouter::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 655

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 656

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 238

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JComponentHelper::getParams() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 240

Strict Standards: Non-static method JComponentHelper::getComponent() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 83

Strict Standards: Non-static method JComponentHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 39

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JComponentHelper::renderComponent() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 124

Strict Standards: Non-static method JComponentHelper::isEnabled() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 119

Strict Standards: Non-static method JComponentHelper::getComponent() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 67

Strict Standards: Non-static method JComponentHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 39

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JRequest::getString() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 151

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 276

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 154

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JApplicationHelper::getPath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 168

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/helper.php on line 112

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JApplicationHelper::_checkPath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/helper.php on line 133

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 501

Strict Standards: Non-static method JFactory::getDocument() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 135

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 136

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 152

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 221

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 222

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 237

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 242

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 353

Strict Standards: Non-static method JUtility::parseAttributes() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 382

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JModuleHelper::getModules() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/modules.php on line 40

Strict Standards: Non-static method JModuleHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 88

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 265

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 266

Strict Standards: Non-static method JRequest::getBool() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 97

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JUtility::parseAttributes() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 382

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JUtility::parseAttributes() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 382

Strict Standards: Non-static method JModuleHelper::getModules() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/modules.php on line 40

Strict Standards: Non-static method JModuleHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 88

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 63

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 64

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JModuleHelper::renderModule() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 84

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 168

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JRequest::getBool() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 199

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 63

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 64

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JModuleHelper::renderModule() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 84

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 168

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JRequest::getBool() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 199

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JUtility::parseAttributes() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 382

Strict Standards: Non-static method JModuleHelper::getModules() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/modules.php on line 40

Strict Standards: Non-static method JModuleHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 88

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 63

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 64

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JModuleHelper::renderModule() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/module.php on line 84

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 168

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JRequest::getBool() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 199

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JUtility::parseAttributes() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 382

Strict Standards: Non-static method JModuleHelper::getModules() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/renderer/modules.php on line 40

Strict Standards: Non-static method JModuleHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 88

Strict Standards: Non-static method JRequest::getBool() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/module/helper.php on line 97

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JUtility::parseAttributes() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/html/html.php on line 382

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JResponse::setHeader() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/document.php on line 776

Strict Standards: Non-static method JResponse::setHeader() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/document/document.php on line 780

Strict Standards: Non-static method JResponse::setBody() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 169

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 501

Strict Standards: Non-static method JFactory::getApplication() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/plugins/system/sef.php on line 47

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/plugins/system/sef.php on line 54

Strict Standards: Non-static method JResponse::getBody() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/plugins/system/sef.php on line 55

Strict Standards: Non-static method JResponse::setBody() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/plugins/system/sef.php on line 86

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JResponse::toString() should not be called statically in /home/canadian/public_html/aflak-law.com/index.php on line 88

Strict Standards: Non-static method JResponse::getBody() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/response.php on line 189

Strict Standards: Non-static method JResponse::allowCache() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/response.php on line 196

Strict Standards: Non-static method JResponse::setHeader() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/response.php on line 198

Strict Standards: Non-static method JResponse::setHeader() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/response.php on line 199

Strict Standards: Non-static method JResponse::setHeader() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/response.php on line 200

Strict Standards: Non-static method JResponse::setHeader() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/response.php on line 201

Strict Standards: Non-static method JResponse::sendHeaders() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/response.php on line 204
الدكتور جهاد الناصر قياس مدى التزام المصارف
 
 
 
       
 
 
Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JModuleHelper::getLayoutPath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_mainmenu/mod_mainmenu.php on line 42

Strict Standards: Non-static method modMainMenuHelper::render() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_mainmenu/tmpl/default.php on line 82

Strict Standards: Non-static method modMainMenuHelper::getXML() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_mainmenu/helper.php on line 156

Strict Standards: Non-static method JFactory::getCache() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_mainmenu/helper.php on line 77

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 192

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JCache::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 208

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Declaration of JCacheCallback::get() should be compatible with JCache::get($id, $group = NULL) in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/handler/callback.php on line 133

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 87

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JCacheStorage::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 313

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/storage/file.php on line 37

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 206

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 229

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method modMainMenuHelper::buildXML() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/handler/callback.php on line 99

Warning: Parameter 1 to modMainMenuHelper::buildXML() expected to be a reference, value given in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/handler/callback.php on line 99

Strict Standards: Non-static method JFactory::getXMLParser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_mainmenu/helper.php on line 83

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_mainmenu/helper.php on line 87

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702
 
 
 
 
Strict Standards: Non-static method modLoginHelper::getType() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/mod_login.php on line 22

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/helper.php on line 39

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method modLoginHelper::getReturnURL() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/mod_login.php on line 23

Strict Standards: Non-static method JFactory::getURI() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/helper.php on line 30

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JURI::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 402

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/mod_login.php on line 25

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JModuleHelper::getLayoutPath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/mod_login.php on line 27

Strict Standards: Non-static method JPluginHelper::isEnabled() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/tmpl/default.php on line 23

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 75

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 41




Strict Standards: Non-static method JPluginHelper::isEnabled() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/tmpl/default.php on line 45

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 75

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 41


Strict Standards: Non-static method JHTML::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_login/tmpl/default.php on line 76

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 66

Strict Standards: Non-static method JHTML::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 66

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLForm::token() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JUtility::getToken() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html/form.php on line 36

Strict Standards: Non-static method JFactory::getUser() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/utilities/utility.php on line 124

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JFactory::getSession() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/utilities/utility.php on line 125

Strict Standards: Non-static method JUtility::getHash() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/utilities/utility.php on line 126

Strict Standards: Non-static method JFactory::getConfig() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/utilities/utility.php on line 111

Strict Standards: Non-static method modWhosonlineHelper::getOnlineCount() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_whosonline/mod_whosonline.php on line 23

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_whosonline/helper.php on line 21

Strict Standards: Non-static method JModuleHelper::getLayoutPath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_whosonline/mod_whosonline.php on line 30

Strict Standards: Non-static method JText::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_whosonline/tmpl/default.php on line 6

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120
حاليا يتواجد 
Strict Standards: Non-static method JText::sprintf() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_whosonline/tmpl/default.php on line 8

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 134
1 زائر
Strict Standards: Non-static method JText::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/modules/mod_whosonline/tmpl/default.php on line 26

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120
  على الموقع
 
 
 
   

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Declaration of ContentController::display() should be compatible with JController::display($cachable = false) in /home/canadian/public_html/aflak-law.com/components/com_content/controller.php on line 28

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JModel::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/controller.php on line 382

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JPath::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/model.php on line 253

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/content.php on line 35

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JHTML::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/controller.php on line 37

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 66

Strict Standards: Non-static method JHTML::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 66

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLBehavior::caption() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JHTML::script() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html/behavior.php on line 63

Strict Standards: Non-static method JHTML::_() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 168

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLBehavior::mootools() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JFactory::getConfig() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html/behavior.php on line 46

Strict Standards: Non-static method JHTML::script() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html/behavior.php on line 56

Strict Standards: Non-static method JURI::root() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 172

Strict Standards: Non-static method JURI::base() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/uri.php on line 250

Strict Standards: Non-static method JURI::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/uri.php on line 250

Strict Standards: Non-static method JFactory::getDocument() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 175

Strict Standards: Non-static method JURI::root() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 172

Strict Standards: Non-static method JFactory::getDocument() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 175

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/controller.php on line 40

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 140

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/controller.php on line 46

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/controller.php on line 47

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 140

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JFactory::getDocument() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/controller.php on line 287

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/controller.php on line 290

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/controller.php on line 291

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/controller.php on line 627

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 300

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 310

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 311

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/view.php on line 178

Strict Standards: Non-static method JHTML::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/view.php on line 13

Strict Standards: Non-static method JPath::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 322

Strict Standards: Non-static method JModel::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/controller.php on line 592

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/model.php on line 112

Strict Standards: Non-static method JModel::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/model.php on line 113

Strict Standards: Non-static method JModel::_createFileName() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/model.php on line 114

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/model.php on line 83

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JTable::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/model.php on line 268

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/models/article.php on line 45

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 140

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JFactory::getApplication() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/controller.php on line 356

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JFactory::getCache() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/controller.php on line 307

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 192

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JCache::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 208

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Declaration of JCacheView::get() should be compatible with JCache::get($id, $group = NULL) in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/handler/view.php on line 150

Strict Standards: Non-static method JRequest::getCmd() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 87

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JRequest::getURI() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/handler/view.php on line 148

Strict Standards: Non-static method JFactory::getURI() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 51

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JURI::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 402

Strict Standards: Non-static method JCacheStorage::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 313

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/storage/file.php on line 37

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/cache.php on line 206

Strict Standards: Non-static method JFactory::getDocument() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/cache/handler/view.php on line 85

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 33

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JFactory::getDocument() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 34

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 35

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JPathway::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 678

Strict Standards: Non-static method JApplicationHelper::getClientInfo() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/pathway.php on line 75

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/pathway.php on line 34

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 679

Strict Standards: Non-static method JComponentHelper::getParams() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 240

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method ContentHelperQuery::buildVotingQuery() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/models/article.php on line 507

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/models/article.php on line 589

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JFactory::getDate() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/models/article.php on line 592

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 426

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JFactory::getACL() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/user/user.php on line 260

Strict Standards: Non-static method JFactory::_createACL() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 227

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 71

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 526

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JText::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/models/article.php on line 531

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120

Strict Standards: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/models/article.php on line 110

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/models/article.php on line 564

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 60

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JTable::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/models/article.php on line 181

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/database/table.php on line 91

Strict Standards: Non-static method JTable::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/database/table.php on line 91

Strict Standards: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/database/table.php on line 112

Strict Standards: Non-static method JFactory::getACL() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/user/user.php on line 260

Strict Standards: Non-static method JFactory::getACL() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/user/user.php on line 260

Strict Standards: Non-static method JFactory::getACL() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/user/user.php on line 260

Strict Standards: Non-static method JRoute::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 78

Strict Standards: Non-static method ContentHelperRoute::getArticleRoute() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 78

Strict Standards: Non-static method ContentHelperRoute::_findItem() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/route.php on line 49

Strict Standards: Non-static method JComponentHelper::getComponent() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/route.php on line 97

Strict Standards: Non-static method JComponentHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 39

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/route.php on line 99

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JFactory::getApplication() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 41

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 372

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JRouter::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 655

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 656

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 410

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 109

Strict Standards: Non-static method JPluginHelper::importPlugin() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 101

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 92

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 486

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 486

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 486

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 486

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 486

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JString::strpos() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/emailcloak.php on line 67

Strict Standards: Non-static method JString::strpos() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/emailcloak.php on line 73

Strict Standards: Non-static method JFactory::getDBO() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/loadmodule.php on line 24

Strict Standards: Non-static method JString::strpos() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/loadmodule.php on line 26

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/pagebreak.php on line 39

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 41

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JRequest::getBool() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/pagebreak.php on line 42

Strict Standards: Non-static method JRequest::getVar() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JRequest::getBool() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/pagebreak.php on line 43

Strict Standards: Non-static method JRequest::getVar() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JPlugin::loadLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/pagebreak.php on line 45

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/plugin.php on line 113

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 110

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JFactory::getDocument() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 912

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 384

Strict Standards: Non-static method JFactory::getDocument() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 912

Strict Standards: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/registry.php on line 373

Strict Standards: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JRequest::getCmd() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/pagenavigation.php on line 21

Strict Standards: Non-static method JRequest::getVar() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 255

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/pagenavigation.php on line 24

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/plugin/helper.php on line 41

Strict Standards: Non-static method JFactory::getURI() should not be called statically in /home/canadian/public_html/aflak-law.com/plugins/content/vote.php on line 21

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JURI::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 402

Strict Standards: Non-static method JRequest::getBool() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/view.html.php on line 183

Strict Standards: Non-static method JRequest::getVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 217

Strict Standards: Non-static method JRequest::_cleanVar() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 151

Strict Standards: Non-static method JFilterInput::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/environment/request.php on line 577

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/view.php on line 547

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/view.php on line 193

Strict Standards: Non-static method JFactory::getACL() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/user/user.php on line 260

Strict Standards: Non-static method JFactory::getACL() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/user/user.php on line 260
الدكتور جهاد الناصر قياس مدى التزام المصارف
Strict Standards: Non-static method JHTML::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/tmpl/default.php on line 27

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 66

Strict Standards: Non-static method JHTML::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 66

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLIcon::pdf() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JText::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 55

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120

Strict Standards: Non-static method JHTML::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 55

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JHTML::addIncludePath() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 66

Strict Standards: Non-static method JPath::find() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 66

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLImage::site() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JURI::base() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html/image.php on line 85

Strict Standards: Non-static method JText::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 60

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120

Strict Standards: Non-static method JRoute::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 64

Strict Standards: Non-static method JFactory::getApplication() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 41

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 372

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JRouter::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 655

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 656

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 410

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 109

Strict Standards: Non-static method JHTML::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 64

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTML::link() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 138

Strict Standards: Non-static method JArrayHelper::toString() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 108
PDF

Strict Standards: Non-static method JHTML::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/tmpl/default.php on line 33

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLIcon::print_popup() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JText::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 145

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120

Strict Standards: Non-static method JHTML::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 145

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLImage::site() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JURI::base() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html/image.php on line 85

Strict Standards: Non-static method JText::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 150

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120

Strict Standards: Non-static method JRoute::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 154

Strict Standards: Non-static method JFactory::getApplication() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 41

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 372

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JRouter::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 655

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 656

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 410

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 109

Strict Standards: Non-static method JHTML::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 154

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTML::link() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JArrayHelper::toString() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 108
طباعة

Strict Standards: Non-static method JHTML::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/tmpl/default.php on line 39

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLIcon::email() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JURI::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 69

Strict Standards: Non-static method ContentHelperRoute::getArticleRoute() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 71

Strict Standards: Non-static method ContentHelperRoute::_findItem() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/route.php on line 49

Strict Standards: Non-static method JComponentHelper::getComponent() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/route.php on line 97

Strict Standards: Non-static method JComponentHelper::_load() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/component/helper.php on line 39

Strict Standards: Non-static method JApplication::getMenu() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/route.php on line 99

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JRoute::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 71

Strict Standards: Non-static method JFactory::getApplication() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 41

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 372

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JRouter::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 655

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 656

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 410

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 109

Strict Standards: Non-static method JText::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 77

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120

Strict Standards: Non-static method JHTML::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 77

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTMLImage::site() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JURI::base() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html/image.php on line 85

Strict Standards: Non-static method JText::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 82

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120

Strict Standards: Non-static method JRoute::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 85

Strict Standards: Non-static method JFactory::getApplication() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 41

Strict Standards: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 372

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JRouter::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 655

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 656

Strict Standards: Non-static method JSite::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 410

Strict Standards: Non-static method JApplication::getMenu() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/application.php on line 345

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JMenu::getInstance() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 701

Strict Standards: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/application/application.php on line 702

Strict Standards: Non-static method JURI::base() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/includes/router.php on line 109

Strict Standards: Non-static method JHTML::_() should not be called statically in /home/canadian/public_html/aflak-law.com/components/com_content/helpers/icon.php on line 85

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTML::link() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JArrayHelper::toString() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 108
إرسال إلى صديق

Strict Standards: Non-static method JText::printf() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/tmpl/default.php on line 96

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 153
الكاتب المحامي أحمد عفلق
  

Strict Standards: Non-static method JHTML::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/tmpl/default.php on line 106

Strict Standards: Non-static method JText::_() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/components/com_content/views/article/tmpl/default.php on line 106

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically, assuming $this from incompatible context in /home/canadian/public_html/aflak-law.com/libraries/joomla/methods.php on line 120

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method JHTML::date() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 87

Strict Standards: Non-static method JFactory::getConfig() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 218

Strict Standards: Non-static method JFactory::getDate() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/html/html.php on line 221

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/loader.php on line 186

Strict Standards: Non-static method JFactory::getLanguage() should not be called statically in /home/canadian/public_html/aflak-law.com/libraries/joomla/factory.php on line 426

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الأربعاء, 18 أبريل 2012 11:15
قياس مدى التزام المصارف الخاصة في الجمهورية العربية السورية بمتطلب ات الإفصاح الدولية
الجزء الثاني
                                                   دراسة اقتصادية حقوقية بقلم

                                                       الدكتور جهاد الناصر
الفصل الثالث
الدراسات السابقة

3-1 مقدمة
تعتبر هذه الدراسة على حد علم الباحث الأولى من نوعها في سورية من جانبين ،الجانب الأول يتعلق بكون هذه الدراسة تناولت موضوع الإفصاح في المصارف الخاصة في سورية بينما الدراسات التي سبقتها تناولت الإفصاح في المصارف العامة . أما الجانب الآخر فإن هذه الدراسة تمحورت حول المعيار الدولي لإعداد التقارير المالية السابع (الأدوات المالية: الإفصاحات) الذي حل محل المعيار المحاسبي الدولي الثلاثين (الإفصاحات في البيانات المالية للمصارف) وكان ذلك في العام (2005) بينما ما سبقها من دراسات كان المعيار المحاسبي الدولي الثلاثين هو أساسها وركيزتها. هذا عدا أن الدراسات التي تناولت موضوع الإفصاح وقياس أثر بعض خصائص المصرف على مستوى الإفصاح قليلة في سورية.


حاول الباحث قدر الإمكان في هذه الدراسة الاعتماد على الدراسات التي لا يطول عمرها فوق العقد من الزمن لتكون المعلومات حديثة ومفيدة باستثناء بعض الدراسات التي تعد ركيزة في دراسات الإفصاح.
وسيتم عرض هذه الدراسات من الأقدم إلى الأحدث إن كانت باللغة العربية أو اللغة الانكليزية.
3-2 الدراسات باللغة العربية
1- دراسة (العربيد، 1969) بعنوان معايير الإفصاح المالي في القوائم المالية الخاصة للمصارف، رسالة ماجستير غير منشورة، كلية التجارة جامعة القاهرة، 1969.
حيث قام الباحث باستعراض تطور الإفصاح في مصارف كل من انكلترا وأمريكا ومصر منذ منتصف القرن العشرين وحتى الوقت الحاضر بهدف بيان معالجة هذه الدول للمشكلة موضوع البحث، ولما كانت المعايير المحاسبية الصادرة عن الولايات المتحدة الأمريكية وإنكلترا هي الأساس المرشد في إصدار المعايير على المستوى المحلي في أغلب الدول لذلك قام الباحث بدراستها بشيء من التفصيل، ومن أجل اكتمال معالجة المشكلة قام الباحث بتقييم اتجاهات الإفصاح المالي  في القوائم المالية للمصارف على المستوى الدولي والوطني تمهيداً للتوصل إلى اقتراح نظام موحد للإفصاح في القوائم المالية للمصارف.
أما بالنسبة إلى النتائج والتوصيات التي تم التوصل إليها في هذا البحث فهي:
1. ضرورة مساهمة كل من مهنة المحاسبة والمراجعة والسلطات النقدية وهيئة بورصة الأوراق المالية في تحديد متطلبات الإفصاح في المصارف.
2. تدعيم استقلالية مراجع الحسابات باعتبارها تساهم في تحقيق الإفصاح المطلوب.
3. إلزام المصارف في إعداد القوائم المالية السنوية طبقاً للمبادئ المحاسبية المقبولة عموماً وطبقاً لمعايير المراجعة المتعارف عليها.
4. ضرورة تطرق معايير الإفصاح الصادرة إلى دور القضاء في المساعدة على تحقيق الإفصاح الكافي من خلال الإجراءات الرادعة الممكن استخدامها لتحقيق ذلك.
5. إن تحقيق الإفصاح الكافي يتطلب عدم الاكتفاء بعمومية الإفصاح التي تراعي تعدد فئات المستخدمين على أنها ألأساس في تحديد طبيعة هذا الإفصاح، بل يجب تخطي العمومية في الإفصاح لأنها تحد من اعتبار تلك البيانات مؤشراً كافياً عن الوضع المالي للمصرف فيما يتعلق بالسيولة والربحية والمخاطرة.
6. تقليل دور الأحكام والتقديرات الشخصية إلى الحد الأدنى عن طريق توحيد السياسات المتبعة في تقييم الأصول والخصوم والثبات في تطبيق هذه السياسات مما يؤمن القدرة على المقارنة.
2- دراسة (أوبان، 1998) بعنوان القوائم والتقارير المحاسبية في المؤسسات والشركات المصرفية واستخداماتها لأغراض التحليل المالي.
تهدف هذه الدراسة إلى عرض القوائم والتقارير المالية والمحاسبية للشركات المصرفية واستخدام هذه القوائم في أغراض التحليل المالي وبيان أهمية هذه التقارير في اتخاذ القرارات والتركيز على دور القوائم والتقارير التي يتوجب على المصرف التجاري السوري أن يقدمها إلى المصرف المركزي.
وقام الباحث بتحليل القوائم المالية التي يعدها المصرف التجاري السوري باستخدام بعض النسب المالية ليتوصل إلى عدة نتائج أهمها:
1. تدني رأسمال المصرف واحتياطاته وتدني حجم الودائع.
2. عدم سلامة تشكيل الودائع وضعف كفاءة المصرف في استقطاب النقدية الموجودة بين أيدي الأفراد.
3. حصر القروض والسلف بمؤسسات القطاع العام وما ينطوي على ذلك من تدني في أداء المصرف.
4. إضافة إلى غياب المعلومات المتعلقة بعدد من المؤشرات وبالتالي عدم القدرة على دراسة هذه المؤشرات وتقييم أداء المصرف من خلالها.
3- دراسة (أبو نصار ورذرفورد، 2000) بعنوان (التقرير عن البيانات المالية في الدول النامية).
تم إجراء مسح على الأفراد وغيرهم من مستخدمي التقارير المالية في الأردن، وقد أظهرت نتائج  الدراسة نتائج مختلفة عن نتائج دراسات مشابهة في الدول المتقدمة، فوجدت الدراسة أن الإفصاح المالي ضعيف على الرغم من وجود علاقات ارتباط إيجابية بين مفردات القوائم المالية المفصح عنها، ومدى فهم مستخدم هذه البيانات لهذه المفردات.
4- دراسة (جوشي والمضحكي، 2001) بعنوان (دراسة تطبيقية لدرجة التزام الشركات المدرجة أسهمها في بورصة البحرين بمعيار المحاسبة الدولي رقم (1)).
هدفت الدراسة إلى اختبار مدى التزام الشركات المدرجة في بورصة البحرين والملزمة بتطبيق معيار المحاسبة الدولي رقم (1) عرض القوائم المالية، وذلك من خلال عينة من (37) شركة من مختلف القطاعات، حيث تم اختبار (10) متطلبات إفصاح من المتطلبات الواردة في المعيار المحاسبي رقم (1) ومقارنة مدى الالتزام بتلك المتطلبات للشركات الكبيرة الحجم مع الشركات متوسطة الحجم، وتشمل متطلبات الإفصاح التي تم دراستها  ما يلي:
‌أ. مكونات البيانات المالية.
‌ب. الامتثال لمعايير المحاسبة الدولية.
‌ج. فرضية الاستمرارية.
‌د. المعلومات المقارنة.
‌ه. الإفصاح عن إعادة التصنيف (ثبات العرض).
‌و. التوقيت المناسب.
‌ز. معلومات حول الأسهم.
‌ح. وصف الاحتياطيات.
‌ط. إفصاحات قائمة الدخل.
‌ي. إفصاحات حول التوزيعات.
وقد توصلت الدراسة إلى ما يلي:
1. هناك درجة التزام مرتفعة بمعيار المحاسبة الدولي رقم (1) فيما يتعلق بمتطلبات الإفصاح عن مكونات القوائم المالية والمعلومات المقارنة والامتثال لمعايير المحاسبة الدولية ومعلومات حول الأسهم.
2. هناك التزام بالإفصاح عن المتطلبات التالية: إعادة التصنيف، والتوزيعات، ووصف الاحتياطيات، والتوقيت المناسب، وفرضية الاستمرارية، والإفصاح في قائمة الدخل.
3. هناك اختلاف ذو دلالة إحصائية بين الشركات كبيرة الحجم والشركات متوسطة الحجم في تلبية متطلبات معيار المحاسبة الدولي (1) فيما يتعلق بمتطلب التوقيت المناسب في إصدار البيانات المالية ووصف الاحتياطيات، حيث تبين أن الشركات كبيرة الحجم تميل بشكل أكبر بياناتها المالية في وقت مبكر مقارنةً بالشركات الأصغر حجماً، وكذلك فإنّ هذه الشركات تفصح بتفصيل أكثر عن احتياطاتها أما متطلبات الإفصاح الأخرى فلم يجد الباحثان فروقات بين الشركات الكبيرة الحجم ومتوسطة الحجم.
يلاحظ هنا أن الباحثين قد أجريا الدراسة على (379) شركة من كافة القطاعات وبالتالي لم يتم تحديد أثر القطاع الذي تعمل به الشركة على درجة الإفصاح عن البنود التي تم دراستها.
5- دراسة (الفضل، 2001) بعنوان (العلاقة بين الإفصاح المحاسبي وكل من حجم الشركة وأسعار أسهمها في السوق المالية ونوع نشاطها، دراسة ميدانية في العراق).
سعت هذه الدراسة إلى معرفة ما إذا كان لحجم الشركة أثر ذو دلالة إحصائية على مستوى الإفصاح الكافي في التقارير المالية الخارجية للشركات الصناعية العراقية. وكذلك لمعرفة ما إذا كان هناك علاقة ذات دلالة إحصائية بين كل من السعر السوقي لسهم الشركة ونوع النشاط الذي تمارسه وبين مستوى الإفصاح في تقاريرها المالية السنوية، وقد تميزت هذه الدراسة باختبار علاقة الخصائص أعلاه بمستوى الإفصاح في المكونات الفرعية للتقرير السنوي وليس مع مستوى الإفصاح في التقرير ككل، ومن خلال إعداد مؤشر للإفصاح والقيام ببعض الاختبارات الإحصائية على عينة من الشركات الصناعية العراقية تكونت من ثلاث وعشرين شركة، سبعاً منها ملكية خاصة، وستة عشرة ملكية مختلطة، توصلت الدراسة إلى النتائج التالية:
1. وجود علاقة بين الحجم و مستوى الإفصاح في محور المعلومات العامة، وعدم وجود مثل هذه العلاقة في محاور المعلومات عن الإدارة، والمعلومات الخاصة بالهيكل التمويلي، والمعلومات الخاصة بالموجودات، ومحور المعلومات المتعلق بنتيجة النشاط.
2. وجود علاقة ارتباط بين أسعار الأسهم السوقية لشركات العينة وكل من نسبة الإفصاح عن المعلومات المتعلقة بالهيكل التمويلي ونتيجة النشاط، بينما أثبتت الدراسة عدم وجود علاقة بين أسعار الأسهم السوقية لشركات العينة وكل من المعلومات العامة والمعلومات الخاصة بالإدارة وكذلك محوري المعلومات الخاصة بالموجودات والمعلومات المتعلقة بتنبؤات الإدارة.
3. عدم وجود علاقة ارتباط بين مستوى الإفصاح وطبيعة النشاط في جميع محاور مؤشر الإفصاح باستثناء محور المعلومات الخاص بنتيجة النشاط.
6- دراسة (علي،2002 ) بعنوان (مستوى الإفصاح لشركات المساهمة اليمنية قياسه وتطويره بما يتناسب ومتطلبات إقامة سوق الأوراق المالية في الجمهورية اليمنية).
تهدف هذه الدراسة إلى قياس مستوى الإفصاح المحاسبي ومدى تأثره بحجم الشركة ونوع النشاط وإمكانية تطويره بما يتناسب مع متطلبات سوق الأوراق المالية في الجمهورية اليمنية. وتمت الدراسة على عينة من الشركات المساهمة اليمنية وكذلك على عينة من مستخدمي التقارير المالية المنشورة لتلك الشركات.
وقد توصلت هذه الدراسة إلى أن مستوى الإفصاح الفعلي للشركات المساهمة الصناعية اليمنية كان منخفضا جدا مقارنة بمستوى الإفصاح الذي تم تحديده بناء على الأوزان الممنوحة من قبل المستثمرين والمقرضين (مستوى الإفصاح المناسب) لكل بند من بنود مؤشر الإفصاح الذي تضمن تقريبا (66) بنداً من المعلومات التي تغطي الجوانب المختلفة للشركة محاسبيا، وماليا، وإداريا، وأن مستوى الإفصاح الفعلي لها متدني جدا حيث بلغ المستوى العام للإفصاح الفعلي لشركات العينة (30%) مما كان ممكن تحقيقه، وأن قصور مستوى الإفصاح في تقارير الشركات المساهمة يعد احد المشاكل المترتبة عن ضعف وقصور النظام المحاسبي المتبع في اليمن بشكل عام، وان حل تلك المشاكل بصورة جزئية قد يترتب عنها نجاحات محدودة.
7- دراسة (السيد، 2003) بعنوان (الآثار الاقتصادية لمعايير المحاسبة المصرية من منظور دراسة السوق).
هدفت الدراسة إلى التعريف بماهية الآثار الاقتصادية والطرق المختلفة لقياس الآثار الاقتصادية، ثم تحديد أثر تطبيق معايير المحاسبة المصرية باستخدام مدخل دراسة السوق والتي من خلالها تم فحص التغيرات التي حدثت في أداء السهم من خلال حجم التداول، وكذلك سعر السهم باستخدام ثلاثة مستويات من الأسعار وهي أدنى سعر، وأعلى سعر، وسعر الإقفال، وذلك عن فترة أربع سنوات منها سنتان قبل تطبيق المعايير وسنتان بعد تطبيقها.
شملت الدراسة عينة مكونة من (51) شركة تابعة لقطاع الصناعات التحويلية التي يتم تداول أسهمها في بورصتي القاهرة والإسكندرية. ولتحقيق هدف الدراسة استخدم الباحث بعض الاختبارات الإحصائية مثل اختبار (T) لعينتين مرتبطتين واختبار (Wilcoxon) لاختبار فرضيات الدراسة.
وقد بينت نتائج الدراسة وجود تأثير جوهري للمعايير المحاسبية على أداء السهم، سواء على الحد الأدنى لسعر السهم، أو الحد الأعلى لسعر السهم، أو سعر الإقفال للأسهم المتداولة. كذلك وجود تأثير جوهري للمعايير المحاسبية على حجم التداول.
8- دراسة (الهبيل، 2003) بعنوان (مدى ملائمة تعليمات الإفصاح الصادرة عن هيئة الأوراق المالية لقرارات المستثمر في الأردن).
هدفت الدراسة إلى تحديد مدى ملائمة وكفاية تعليمات الإفصاح رقم (1) لسنة (1998م) الصادرة عن هيئة الأوراق المالية، لخدمة قرار المستثمر بالأوراق المالية في الأردن، كما هدفت إلى التعرف على آراء المستثمرين وشركات الخدمات المالية في مدى التزام الشركات المساهمة بتعليمات الإفصاح رقم (1)  لسنة (1998م)، ومدى أثر هذه التعليمات على جودة المعلومات المحاسبية المنشورة من قبل الشركات المساهمة.
وتحقيقا لأهداف الدراسة فقد استخدم الباحث استبانة مكونة من (99) بنداً، وذلك استنادا إلى تعليمات الإفصاح رقم (1)  لسنة (1998م)، تكون مجتمع الدراسة من شركات الخدمات المالية المرخصة  لدى هيئة الأوراق المالية، والمستثمرين في بورصة عمان للأوراق المالية، وقام الباحث باسترداد (55) استبانة من شركات الخدمات المالية، و(50) استبانة من المستثمرين، وإجراء التحليل الإحصائي لها وأسفرت الدراسة عن مجموعة من النتائج منها:
1. ملائمة تعليمات الإفصاح رقم (1) لسنة (1998م) بدرجة كبيرة لخدمة قرار الاستثمار في الأوراق المالية.
2. عدم كفاية تعليمات الإفصاح رقم (1) لسنة (1998م) لخدمة قرار الاستثمار في بورصة عمان.
3. هنالك أثر لتعليمات الإفصاح رقم (1) لسنة (1998م) على جودة المعلومات المحاسبية المنشورة.
9- دراسة (حميدات،2004 ) بعنوان (مدى التزام الشركات الصناعية المدرجة في بورصة عمان بمعايير الإفصاح الواردة في معايير المحاسبة الدولية وتعليمات هيئة الأوراق المالية).
وهدفت الدراسة إلى ما يلي:
1. الوقوف على مدى التزام الشركات الصناعية المدرجة في بورصة عمان بمتطلبات الإفصاح الواردة في كل من معايير المحاسبة الدولية وتعليمات هيئة الأوراق المالية.
2. تحديد تأثير بعض الخصائص كحجم الشركة، وربحيتها، وحجم المديونية وعدد المساهمين، وعمرها في الصناعة على درجة الالتزام بمتطلبات الإفصاح الواردة في كل من معايير المحاسبة الدولية، وتعليمات هيئة الأوراق المالية.
3. معرفة وجهة نظر المستثمر الفرد والمؤسسي، في بورصة عمان بخصوص، بأهمية متطلبات الإفصاح الواردة في كل من معايير المحاسبة الدولية وتعليمات هيئة الأوراق المالية.
ولتحقيق أهداف الدراسة استخدم الباحث استبانة للحصول على المعلومات حيث تكونت الاستبانة من جزأين، يتكون الجزء الأول من متطلبات الإفصاح حسب معايير المحاسبة الدولية ويتكون من (34) معياراً موزعة على الأجزاء التالية:
‌أ. متطلبات الإفصاح عن المعلومات في الميزانية.
‌ب. متطلبات الإفصاح عن المعلومات في قائمة الدخل .
‌ج. متطلبات الإفصاح عن المعلومات في قائمة التغيرات في حقوق الملكية .
‌د. متطلبات الإفصاح عن المعلومات في قائمة التدفق النقدي .
‌ه. المبادئ العامة لعرض البيانات المالية .
‌و. الإيضاحات التفسيرية للبيانات المالية .
وتكون الجزء الثاني من فقرات حول متطلبات الإفصاح بموجب تعليمات هيئة الأوراق المالية شملت (49) بنداً. وتكونت عينة الدراسة من الشركات المساهمة العامة الصناعية المدرجة في بورصة عمان خلال عام (2002م).
وتوصل الباحث إلى نتائج عدة من بينها ما يلي:
1. تلتزم (70%) من الشركات المساهمة العامة الصناعية المدرجة في بورصة عمان بتوفير الإفصاح حسب معايير المحاسبة الدولية ومتطلبات الإفصاح الصادرة عن هيئة الأوراق المالية.
2. وجود تفاوت في درجة الإفصاح الذي يتم توفيره من قبل الشركات المساهمة العامة الصناعية المدرجة في بورصة عمان حسب معايير المحاسبة الدولية وحسب متطلبات الإفصاح الصادرة عن هيئة الأوراق المالية.
3. هناك علاقة طردية بين حجم الشركة ودرجة التزامها بمتطلبات الإفصاح حسب معايير المحاسبة الدولية.
4. لا يوجد تأثير لخصائص الشركة، وهي عدد المساهمين، ومعدل المديونية، وعمر الشركة في الصناعة، على درجة التزامها بمتطلبات الإفصاح حسب معايير المحاسبة الدولية.
5. تعتبر متطلبات الإفصاح بموجب معايير المحاسبة الدولية وبموجب تعليمات هيئة الأوراق المالية مهمة بالنسبة للمستثمر المؤسسي.
10- دراسة (فرج، 2005) بعنوان (تقييم مستوى الإفصاح في التقارير المالية المرحلية للشركات المساهمة العامة الأردنية في ضوء متطلبات الإفصاح المرحلي المحلية والدولية).
هدفت الدراسة إلى اختبار مدى التزام الشركات المساهمة العامة الأردنية الصناعية والخدمية بمتطلبات الإفصاح المحلية والدولية، في التقارير المرحلية التي تصدرها، وقياس مدى تأثر مستوى الإفصاح المرحلي ببعض الخصائص المتعلقة بالشركة، سواء الخصائص المتعلقة بالهيكل الأساسي للشركة، أو المرتبطة بأداء الشركة، أو تلك المتعلقة بالبيئة التي تعمل بها الشركة.
وتكونت عينة الدراسة من سبع وسبعين شركة مساهمة عامة، موزعة على تسع وأربعين شركة لقطاع الصناعة، وثمان وعشرين شركة لقطاع الخدمات، واستخدمت الدراسة التقارير المالية المرحلية المنشورة للشركات للسنوات (2002-2004)  كمصدر للبيانات.
وتوصلت الدراسة إلى مجموعة من النتائج منها:
1. لا يوجد فروقات بين مستوى الإفصاح الفعلي في التقارير المالية المرحلية التي تصدرها الشركات المساهمة العامة الأردنية الصناعية والخدمية ومتطلبات الإفصاح المحلية والدولية.
2. لا يوجد تأثير للخصائص المتعلقة بالشركة سواء مجتمعة، أو منفردة، على مستوى الإفصاح في التقارير المرحلية .
11- دراسة (عصفور،2005 ) بعنوان (تقييم مدى الالتزام بمتطلبات وقواعد الإفصاح المنصوص عليها في معايير المحاسبة الدولية وانعكاساته على أسعار الأسهم في بورصة عمان).
وهدفت الدراسة إلى:
‌أ. إجراء مقارنة بين مدى التزام الشركات بمتطلبات وقواعد الإفصاح المنصوص عليها في معايير المحاسبة الدولية والالتزام بالقواعد الصادرة عن هيئة الأوراق المالية.
‌ب. استكشاف وتقرير مدى الالتزام الفعلي للشركات بقواعد الإفصاح وانعكاساته على أسعار الأسهم.
‌ج. قياس أثر الالتزام بمتطلبات وقواعد الإفصاح في القوائم المالية السنوية على أسعار الأسهم للشركات عينة الدراسة.
وقد استخدم الباحث قائمة تحليلية تتألف من اثنتين وخمسين نقطة مقترحة من واقع قانون هيئة الأوراق المالية، وثلاث عشرة نقطة من واقع معايير المحاسبة الدولية، وتطبيق النموذجين على التقارير المالية للشركات موضوع الدراسة. وتكونت عينة الدراسة من الشركات المساهمة العامة المدرجة في بورصة عمان للعامين (2001-2002) وتكونت العينة من خمس عشر شركة مساهمة عامة صناعية في السوق الأول وخمس عشر شركة من السوق الموازي.
وتوصلت الدراسة إلى مجموعة من النتائج منها:
1. هناك التزام من قبل الشركات المساهمة العامة بتطبيق قواعد الإفصاح الواردة ضمن تعليمات الإفصاح الصادرة عن هيئة الأوراق المالية بشكل أكبر من التزامها بقواعد الإفصاح الواردة ضمن معايير المحاسبة الدولية.
2. ليس هناك علاقة بين درجة الالتزام بقواعد الإفصاح المنصوص عليها في معايير المحاسبة الدولية وأسعار الأسهم في بورصة عمان.
3. ليس هناك علاقة بين اختلاف مستوى الإفصاح بين الشركات وأسعار الأسهم في بورصة عمان.
4. هناك اختلاف في درجة الالتزام بقواعد الإفصاح بين الشركات المدرجة في السوق الأول والشركات المدرجة في السوق الموازي.
12- دراسة (أبو نصار، والذنيبات، 2005) بعنوان (أهمية تعليمات الإفصاح الصادرة عن هيئة الأوراق المالية ومدى كفايتها في تلبية احتياجات مستخدمي البيانات المالية).
هدفت الدراسة إلى التحقق من مدى أهمية تعليمات الإفصاح الصادرة عن هيئة الأوراق المالية للعام (1998) والخاصة بالبيانات الدورية للشركات المساهمة العامة في الأردن، وذلك من وجهة نظر المدققين الخارجيين ومعدي البيانات المالية والمستثمرين. كما هدفت الدراسة إلى معرفة وجهة نظر عينة الدراسة حول مدى كفاية هذه التعليمات ومساهمتها في تحسين عملية اتخاذ القرارات من قبل مستخدمي البيانات المالية. ولتحقيق أهداف الدراسة تم تصميم استبانه وجهت إلى عينات من المدققين ومعدي البيانات المالية والمستثمرين، وقد تم استخدام أساليب الإحصاء الوصفي .بالإضافة إلى اختبارات (Kruskal- Wallis and Mann- Whitney) لاختبار فرضيات الدراسة.
وتوصلت الدراسة إلى إجماع كل من المدققين ومعدي البيانات والمستثمرين على أهمية البنود التي تضمنتها تعليمات الإفصاح في خدمة مستخدمي القوائم المالية، وبمتوسط إجابة تراوح بين مهم ومهم جداً للغالبية العظمى من البنود. كما أظهرت نتائج الدراسة أن تعليمات الإفصاح تساعد
في تحسين نوعية وكمية المعلومات المنشورة. وبينت نتائج الدراسة كذلك عدم وجود فروقات ذات دلالة إحصائية بين وجهات نظر المدققين ومعدي البيانات والمستثمرين في تقييم أهمية البنود التي تضمنتها تعليمات الإفصاح إلا لعدد محدود من البنود.
13- دراسة (بني خالد، 2006)  بعنوان (اثر حجم الشركة ونوع نشاطها على مستوى الإفصاح المحاسبي في التقارير المالية السنوية للشركات المساهمة العامة الأردنية).
وهدفت إلى دراسة الإفصاح المحاسبي من جهة تأثره بكل من حجم الشركة ونوع نشاطها، ولتحقيق أهداف الدراسة قام الباحث بإعداد مؤشر نسبي لمستوى الإفصاح المحاسبي في الشركات المساهمة الأردنية، واعتمد الباحث في التحليل على متوسط المتغيرات لثلاث سنوات هي (2002، 2003، 2004).
وتوصلت الدراسة إلى مجموعة من النتائج منها:
1. عدم وجود علاقة ذات دلالة إحصائية لتأثير حجم الشركة على مستوى الإفصاح في التقارير السنوية للشركات في كل من قطاعات الصناعة والتامين والمصارف، ووجود علاقة ذات دلالة إحصائية بين حجم الشركة ومستوى الإفصاح في قطاع الخدمات إلا إن معامل الارتباط والتحديد أشار إلى ضعف هذه العلاقة.
2. وجود اثر لنوع النشاط على مستوى الإفصاح، وكان هذا الأثر أكبر في قطاعي المصارف والتامين.
3. كان قطاع المصارف أكثر القطاعات إفصاحا، وقطاع التامين هو الأقل إفصاحا، وكان مستوى الإفصاح في قطاع الصناعة (53.68%).
14- دراسة لايقة، (2007)، بعنوان: القياس والإفصاح المحاسبي في القوائم المالية للمصارف ودورهما في ترشيد قرارات الاستثمار (دراسة تطبيقية على المصرف التجاري السوري)، رسالة ماجستير غير منشورة، كلية الاقتصاد، جامعة تشرين.
قامت الباحثة بدراسة موضوع القياس والإفصاح المحاسبي في القوائم المالية للمصارف ودورهما في ترشيد قرارات الاستثمار.
وتأتي مشكلة البحث أنه بسبب السرية التامة وخصوصية المعلومات فإن الإفصاح في القوائم المالية للمصارف ليس كافياً وملائماً وهذا يؤدي إلى تخوف المودعين من الإيداع تجنباً للمخاطر.
ولمعالجة تناول البحث طبيعة عمل المصارف والهيكل التنظيمي لها والمحاسبة المصرفية ودراسة القوائم المالية وفق المعايير المحاسبية الخاصة بالمصارف للوقوف على واقع القياس والإفصاح المحاسبي في القوائم للمصرف التجاري السوري.
وتتمثل مشكلة البحث بأنه: يتم تحديد كمية المعلومات الواجبة الإفصاح عنها لدى المصرف التجاري السوري لأنه خاضع لإشراف السلطات الحكومية.
وتأتي نتائج الدراسة بما يلي:
1- عدم كفاية المعلومات التي تم الإفصاح عنها في القوائم المالية للمصرف لتلبية احتياجات المستخدمين حيث اقتصر الإفصاح على قائمتي الدخل والميزانية العامة دون الإفصاح عن قائمة التدفقات النقدية.
2- عدم إعداد القوائم المالية للمصرف وفق معايير المحاسبة الدولية الصادرة عن لجنة معايير المحاسبة الدولية وخاصة المعيار الدولي المحاسبي رقم /30/ الخاص بالمصارف والمؤسسات المالية المشابهة.
3- عدم الإفصاح عن الالتزامات الطارئة للعناصر خارج الميزانية.
4- غياب الملاحظات والإيضاحات المرفقة للقوائم المالية للمصرف.
5- عدم الإفصاح عن توزيع المخاطر المصرفية للأصول والخصوم لدى المصرف.
15- دراسة (صيام والمهندي،  2007 ) بعنوان (اثر الإفصاح المحاسبي في التقارير المالية المنشورة على أسعار الأسهم، دراسة تطبيقية في الشركات الصناعية المساهمة العامة الأردنية).
وهدفت الدراسة إلى ما يلي:
‌أ. معرفة مدى تلبية المعلومات الواردة في التقارير السنوية لاحتياجات المستثمرين..
‌ب. قياس مستوى الإفصاح المحاسبي في التقارير الصادرة عن الشركات المساهمة العامة في قطاع الصناعة.
‌ج. دراسة تأثير بعض المتغيرات في مستوى الإفصاح.
‌د. دراسة العلاقة بين مستوى الإفصاح المحاسبي ونسبة التغير في أسعار الأسهم للمدة المحيطة بتاريخ إصدار التقارير والعلاقة بين مستوى الإفصاح والقيمة السوقية للأسهم في تاريخ إصدار هذه التقارير.
اعتمدت الدراسة على المنهج الوصفي التحليلي، وقام الباحثان بتصميم استبانة ضمت (165) بنداً من البنود المتوقع الإفصاح عنها في التقارير السنوية المنشورة وإسقاطها على التقارير السنوية بغرض تحديد مستوى الإفصاح ، ثم ربطها مع المتغيرات الأخرى.
وتكونت عينة الدراسة من (34) شركة من الشركات الصناعية المساهمة العامة المدرجة في سوق عمان للأوراق المالية في نهاية عام (2003م) والبالغ عددها (84) شركة. قام الباحث بتوزيع (65) استبانة على كل من الوسطاء، والمحللين الماليين، والمستثمرين، وذلك لتحديد الأهمية النسبية لبنود المعلومات الواجب الإفصاح عنها.
وتوصلت الدراسة إلى مجموعة من النتائج منها:
1. أن متوسط مستوى الإفصاح عن المعلومات الواردة في التقارير السنوية المنشورة للشركات قيد الدراسة كان (73%).
2. هناك تحسن نسبي في مستوى الإفصاح وقد علل الباحث السبب إلى تطور التشريعات المنظمة لعملية الإفصاح.
3. هناك علاقة طردية موجبة بين مستوى الإفصاح في التقارير المالية السنوية وبين إجمالي الأصول وحجم المبيعات السنوية وعدد المساهمين.
4. عدم وجود علاقة بين مستوى الإفصاح في التقارير السنوية وبين نسبة التغير في أسعار الأسهم للمدة المحيطة بتاريخ نشر التقارير السنوية.
5. وجود علاقة ذات دلالة إحصائية بين مستوى الإفصاح في التقارير المالية السنوية للشركات قيد الدراسة وأسعار الأسهم السوقية في تاريخ نشر التقارير السنوية. 
16- ورقة عمل (عبد الله، 2007)  بعنوان (أهمية الشفافية والإفصاح المتبادل وتطبيق المعايير المحاسبية الدولية في تكامل أسواق رأس المال العربية).
تبين هذه الورقة الأهمية النسبية التي لا يختلف فيها اثنان بخصوص الإفصاح الكافي أو المناسب الواجب توفره حول البيانات المحتواة في القوائم المالية الختامية والدولية لتأكيد حرية السوق وضمان الفرص المتكافئة فيها، والحيلولة دون محاولات الغش والتلاعب من خلال توفير قدر كاف من المعلومات والبيانات لجمهور المستثمرين "بعامة" وللمستثمر الفرد طبيعياً كان أو اعتبارياً "بخاصة" ليكون على بينة واضحة لاتخاذ قراراته. مما يسهل أمر تكامل أسواق رأس المال العربي. والقول نفسه يصدق على الشفافية، بمعنى أن لا نترك أمراً من البيانات أو المعلومات خافياً عن المستخدم النهائي للقوائم المالية والتقارير الإدارية. وكذلك هو الحال بالنسبة لضرورة تطبيق المعايير المحاسبية الدولية التي اكتسبت اعترافاً واسعاً شمل معظم دول العالم.
وتوصلت الورقة إلى أن توفر الشفافية والإفصاح وتطبيق المعايير المحاسبية الدولية مع الأخذ بالمقترحات الواردة في الورقة والخاصة بوسائل تطوير هذه الأبعاد من النواحي التشريعية والتنظيمية والمهنية كفيلة عند الأخذ بها كلاً أو بعضاً أن تفعل الكثير في تنشيط حركة التداول في الأسواق المعنية وتكاملها.
17- دراسة المعتاز (2007) بعنوان (مدى التزام الشركات المساهمة السعودية بالإفصاح عن بعض متطلبات لائحة حوكمة الشركات).
يهدف البحث إلى معرفة مدى التزام الشركات المساهمة السعودية بالإفصاح عن بعض ما ورد في لائحة حوكمة الشركات الصادرة عن هيئة السوق المالية لعام (1427ه/2006م).
وقد اشتملت العينة على (50) شركة مساهمة من أصل (77) شركة كانت  تتداول أسهمها لدى إصدار لائحة حوكمة الشركات، بحيث تمت مراجعة الإفصاح المذكور في تقرير مجلس الإدارة ضمن التقارير المالية المنشورة لعام (2006)م عن العديد من المتطلبات الواردة باللائحة مثل تكوين مجلس الإدارة وتصنيف أعضائه، وأسماء الشركات المساهمة التي يكون عضو مجلس الإدارة عضواً في مجلس إدارتها. وكذلك وصف مختصر لاختصاصات لجان مجلس الإدارة الرئيسة مثل لجنة المراجعة ولجنة الترشيحات والمكافآت، مع ذكر أسماء أعضاء اللجان ورؤسائها وعدد اجتماعاتها، وكذلك تفصيل عن المكافآت والتعويضات المدفوعة لكل من أعضاء مجلس الإدارة وخمسة من كبار التنفيذيين بالإضافة إلى الرئيس التنفيذي والمدير المالي، وغير ذلك من متطلبات هيئة السوق المالية المذكورة في اللائحة.
وتوصلت الدراسة إلى وجود تفاوت كبير في الإفصاح بين الشركات المساهمة السعودية. فبينما التزمت بعض الشركات بمتطلبات الهيئة التزاماً كبيراً فإن أغلبية الشركات كان التزامها بمتطلبات الإفصاح متفاوتاً بين الضعيف وشبه المعدوم. وربما كان لحداثة اللائحة وعدم النص على العقوبات المفروضة في حالة عدم التقيد بها دور في ذلك.
18- دراسة صوالحة (2008) بعنوان (الإفصاح المحاسبي وأثره على أداء وقيمة الشركة،  دراسة تطبيقية على الشركات المساهمة العامة الصناعية الأردنية المدرجة في بورصة عمان).
هدف الباحث في هذه الدراسة إلى التعرف على مستوى شفافية الإفصاح المحاسبي في الشركات الصناعية المساهمة العامة المدرجة في بورصة عمان للأوراق المالية، وتقييم مستوى شفافية الإفصاح في هذه الشركات،  واختبار تأثير عدد من المتغيرات المستقلة على مستوى شفافية الإفصاح.  و قد تم توزيع المتغيرات المستقلة على ثلاث مجموعات:  شملت المجموعة الأولى الخصائص المرتبطة بأداء الشركة وتمثلت بالعائد على الموجودات، والعائد على حقوق الملكية، وتكونت المجموعة الثانية من الخصائص المرتبطة بالبيئة التي تعمل فيها الشركة وتم تمثيلها بالسوق المدرجة به الشركة، وطبيعة نشاط الشركة، أما المجموعة الثالثة فضمت الخصائص المرتبطة بالشركة وتم تمثيلها بمتغيرات قيمة الشركة، وحجم الشركة، وحجم مكتب التدقيق، ومعدل المديونية، ونسبة مساهمة المستثمر المؤسسي، وطبيعة رأي المدقق. استخدم الباحث نموذج استاندر آند بورس للإفصاح (Standard and Poor’s Transparency and Disclosure Methodology)، لقياس مستوى شفافية الإفصاح، وذلك بعد أجراء بعض التعديلات عليه، وقد تكون النموذج من مئة بند من البنود التي يتوقع من الشركات أن تفصح عنها بشكل يظهر مستوى شفافية الإفصاح لديها. وقد ضم النموذج ثلاث مؤشرات فرعية تناول الأول البنود المتعلقة بالملكية وحقوق المستثمرين، وتناول المؤشر الثاني الشفافية المالية والإفصاح عن المعلومات، بينما تناول المؤشر الثالث الإفصاح عن مجلس الإدارة والمديرين والعمليات المتعلقة بهم.
وتكونت عينة الدراسة من الشركات المساهمة العامة الصناعية المدرجة في بورصة عمان للأوراق المالية، وقام الباحث بتطبيق نموذج على التقارير السنوية الخاصة بالشركات الصناعية لعام (2006)، والمواقع الالكترونية للتأكد من نوع الإفصاح الذي تمارسه الشركات من خلال المواقع الالكترونية الخاصة بها . وقد قام الباحث بإجراء الاختبارات الإحصائية الملائمة لمثل هذا النوع من الدراسات.
وأظهرت نتائج الدراسة ما يلي:
1. بلغ معدل مستوى شفافية الإفصاح المحاسبي في الشركات الأردنية المساهمة العامة في قطاع الصناعة (50.87%)، وقد كان أدنى مستوى إفصاح (40.36%)، وأعلى مستوى إفصاح  (63.81%).
2. تبين إن حجم الإفصاح الاختياري في الشركات المساهمة العامة في قطاع الصناعة ما زال ضئيلاً إلى حد ما، فقد أظهرت نتائج الدراسة أن مستوى الإفصاح عن البنود المتعلقة بالملكية وحقوق المستثمرين كانت (33.89%)، وهي نسبة ضئيلة، كما بلغت نسبة الإفصاح عن البنود المتعلقة بمجلس الإدارة والمديرين والعمليات (45.81%) وهي نسبة متوسطة.
3. تبين انه لا يوجد تأثير ذو دلالة إحصائية للخصائص المرتبطة بالبيئة، التي تعمل بها الشركة، على مستوى شفافية الإفصاح المحاسبي.
4. تبين انه لا يوجد تأثير ذو دلالة إحصائية للخصائص المرتبطة بأداء الشركة على مستوى شفافية الإفصاح المحاسبي.
5. تبين انه لا يوجد تأثير ذو دلالة إحصائية للخصائص المرتبطة بالشركة ذاتها على مستوى شفافية الإفصاح المحاسبي.
3-3 الدراسات باللغة الانكليزية:
1- دراسة Cerf (1961)، بعنوان:
Corporate Reporting and Investment Decision.
تعد هذه الدراسة من الدراسات التطبيقية الرائدة في مجال قياس مستوى الإفصاح ودراسة بعض العوامل المؤثرة فيه، حيث قام الباحث في هذه الدراسة بإنشاء مؤشر للإفصاح يتكون من 31 بنداً من خلال تحديد أوزان لبنود المعلومات التي يمكن أن تظهر في التقرير السنوي، وقد تم الاعتماد في اختيار بنود المؤشر على دراسة قرار الاستثمار وما يحتاجه من معلومات، إضافة إلى مراجعة الكتابات السابقة في هذا الإطار، وكذلك إجراء المقابلات مع المحللين الماليين.
وقام الباحث بقياس مستوى الإفصاح في عينة من التقارير المالية السنوية التي تصدرها الشركات الأمريكية بلغ عددها 527 تقريراً سنوياً باستخدام المؤشر المذكور، وربط نتيجة عملية القياس بثلاث خصائص للشركة هي: حجم الأصول، وعدد حملة الأسهم، وموقف الشركة من التسجيل في بورصة الأوراق المالية، وتوصلت الدراسة إلى أن كل  الخصائص المذكورة لها علاقات إيجابية بمستوى الإفصاح وفق المؤشر المستخدم، غير أن أكثرها تأثيراً هو حجم الأصول.
ورغم أن هذه الدراسة استخدم أساليب إحصائية بسيطة، وأن مؤشر الإفصاح الذي استخدم بها لم يكن كافياً بالقدر الذي يمكن من الحصول على نتائج يمكن الاعتماد عليها بشكل كبير وتعميمها إلا أنها شكلت الأساس الذي قامت عليه بعض الدراسات اللاحقة في هذا المجال.
2- دراسة (1992) Cooke، بعنوان:
The Impact of Size, Stock Market Listing, and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations.
اهتمت هذه الدراسة ببحث العلاقة بين درجة الإفصاح في التقارير المالية السنوية لعدد من الشركات اليابانية والخصائص التالية: الحجم مقاساً (بإجمالي الأصول، أو الأصول الثابتة، أو حقوق حملة الأسهم)، والقيد يسوق الأوراق المالية، وطبيعة النشاط.
وبعد إجراء الاختبارات الإحصائية المناسبة على عينة من الشركات اليابانية تكونت من 100 شركة توصلت الدراسة إلى أن الحجم وقيد الشركة بسوق الأوراق المالية لهمنا تأثير هام على درجة الإفصاح في التقارير السنوية التي تصدرها الشركات اليابانية، هذا بالإضافة إلى أن الشركات الصناعية تفصح عن معلومات أكثر من غيرها من شركات القطاعات الأخرى، أي أن طبيعة النشاط لها تأثير هام على درجة الإفصاح في التقارير المالية السنوية.
3- دراسة (Bushee and Noe, 2000) بعنوان (الإفصاح في الشركات والمستثمر المؤسسي وتقلبات عائد السهم).
هدفت هذه الدراسة إلى التعرف على أثر ممارسة الإفصاح في الشركات على تكوين تركيبة ملكية المستثمر المؤسسي وعلى تقلبات عوائد  السهم..
كانت عينة الدراسة تشمل الشركات المساهمة التي جاءت مرتبة حسب أعلى درجات الإفصاح، لدى تقرير جمعية المستثمر وأبحاث الإدارة، حيث بلغت عينة الدراسة  (4314) شركة أمريكية.
وقد نهجت  الدراسة كلاً من الأسلوب الاستقرائي والاستنباطي، وعلى دراسة تحليلية للقوائم المالية المنشورة للشركات المساهمة التي جاءت ضمن ترتيب جمعية المستثمر وأبحاث الإدارة والاعتماد على ما تم استخدامه في أبحاث سابقة.
وقد دلت نتائج هذه الدراسة على أن الشركات التي جاءت مرتبة حسب درجة إفصاحها في تقرير جمعية المستثمر وأبحاث الإدارة، إن لدرجة الإفصاح الأكبر وتفاصيلها أثراً على جذب انتباه المستثمر المؤسسي ولكن لا يوجد تأثير للإفصاح على تقلبات عوائد السهم.
4- دراسة (Dallas& Patel, 2002) بعنوان (Transparency and Disclosure: Overview of Methodology and study Results) ، (الشفافية والإفصاح: نظرة عامة على المنهجية والنتائج).
وهدفت الدراسة إلى معرفه مستوى شفافية الإفصاح لمجموعة من الشركات حول العالم، للتعرف على مستويات شفافية الإفصاح في هذه الدول، ومعرفة مواطن الضعف والخلل عند عدم توفر درجة جيدة من شفافية الإفصاح. وتكونت عينة الدراسة من (20)  دولة من دول أمريكا اللاتينية، واسيا، والولايات المتحدة الأمريكية.
ولتحقيق أهداف الدراسة تم تكوين مؤشر لشفافية الإفصاح تكون من (98)  بنداً شملت المؤشرات الفرعية التالية:
‌أ. مؤشر هيكل الملكية وحقوق المستثمرين.
‌ب. مؤشر الشفافية المالية وشفافية المعلومات.
‌ج. مؤشر الإدارة التنفيذية والمديرين والعمليات.
وتم تطبيق المؤشر على الشركات عينة الدراسة؛ حيث تم استخدام التقارير السنوية الصادرة عن الشركات كمصدر رئيسي للدراسة، بالإضافة إلى السجلات لدى الجهات المنظمة للسوق المالي وأية وثائق صادرة عن الشركات.
وتوصلت الدراسة إلى النتائج التالية:
1. هناك اختلافات في مستوى شفافية الإفصاح داخل الدولة وبين الدول، حيث كانت الشركات في الولايات المتحدة الأمريكية هي الأعلى في درجة شفافية الإفصاح، تلاها الشركات في المملكة المتحدة.
2. كان مستوى شفافية الإفصاح في دول أمريكا اللاتينية واسيا كان منخفضاً، فهو يلبي المتطلبات القانونية فقط.
3. ترتبط كمية المعلومات التي تزود بها الشركات عبر التقارير السنوية مع درجة مخاطر السوق وتقديرات السوق.
5- دراسة (Yee, 2004) بعنوان (Interim Reporting Frequency and Financial Analysts Expenditures).
حاولت هذه الدراسة الربط بين تكرار إعداد التقارير المالية المرحلية وكل من أسعار الأوراق المالية  وحجم التداول، وسيولة السوق، ونفقات الحصول على التحليل المالي.
هذا وقد حاولت الدراسة الإجابة على التساؤلات التالية:
1. هل تقلل زيادة تكرار إصدار التقارير المالية المرحلية من معدل نفقات الحصول على المعلومات الخاصة الفردية للمحللين الماليين؟ وتوصلت الدراسة من خلال استخدام نموذج رياضي إلى أن إجابة هذا السؤال هي نعم، حيث تبين أن تكرار إعداد ونشر التقارير المالية المرحلية يقلل من الحاجة إلى المحللين مرتفعي الكلفة والذين لهم القدرة على الحصول على المعلومات الخاصة بطرق مختلفة، وهذا من شأنه أن يقلل من متوسط الإنفاق على المحللين الماليين.
2. هل تقلل زيادة تكرار إصدار التقارير المالية المرحلية من إجمالي نفقات الحصول على المعلومات الخاصة؟ وكانت إجابة هذا السؤال لا. حيث بررت الدراسة ذلك بأن تكرار إعداد ونشر التقارير المالية المرحلية يحتاج إلى تحليل إضافي، ونظراً لأن تكرار هذا التحليل لأكثر من فترة سيؤدي إلى زيادة التكاليف الإجمالية للحصول على المعلومات الخاصة".
3. هل تقلل زيادة تكرار إصدار التقارير المالية المرحلية من القصور في التداول عند المتداولين الأقل معلومات والأقل سيولة (المشاركين الأضعف في السوق)؟ أشارت نتائج الدراسة في هذا الصدد إلى أن تكرار إعداد ونشر التقارير المرحلية يعطي فرصة أكبر للمتداولين الأقل خبرة وسيولة للحصول على المعلومات التي تساعدهم في تفعيل مشاركتهم في السوق المالي.
4. هل تقلل زيادة تكرار إصدار التقارير المالية المرحلية من تذبذب أسعار الأسهم اليومية المعلنة؟ وكانت الإجابة على هذا السؤال بنعم، حيث أشارت نتائج الدراسة إلى أن التقلبات في أسعار الأسهم قد لا تتأثر في الفترة الأولى وتبقى في حالة حذر وعدم تأكد في الفترة الثانية، وتبدأ هذه التقلبات في الانخفاض عند إصدار التقارير في الفترة الثالثة، ويستمر الانخفاض في التذبذب في الفترة الرابعة.
6- دراسة (Cheung et al, 2005) بعنوان (Determinants of Corporate Disclosure and Transparency: Evidence from Hong Kong and Thailand)، (تحديد مستوى الشفافية والإفصاح: دليل من هونغ كونغ وتايلاند).
هدفت الدراسة إلى استكشاف درجة الشفافية في المعلومات لدى الشركات المدرجة بكل من سوق تايلاند للأوراق المالية وسوق هونج كونج، ودراسة العلاقة بين بعض خصائص الشركة ودرجة الإفصاح والشفافية، وتكونت عينة الدراسة من (337) شركة من الشركات المدرجة في سوق تايلاند و(168)، شركة من الشركات المدرجة في سوق هونج كونج، خلال عام (2002م).
 واستخدمت الدراسة مؤشرا لقياس درجة الإفصاح والشفافية وتكون المؤشر من (45) بنداً حول عناصر الإفصاح والشفافية، وربطت الدراسة بين مجموعة من خصائص الشركة ممثلة بما يلي:
أ. حجم الشركة وقد تم قياسها باستخدام ثلاثة مقاييس وهي:
1. حجم الأصول.
2. حجم المبيعات.
3. القيمة السوقية للأصول.
ب. أداء الشركة واستخدمت الدراسة مقياسين لقياس أداء الشركة وهما:
1. العائد على الأصول(ROA).
2. مقياس (Tobin's Q).   
ج. حجم دوران الأصول، وتم قياسه بقسمة المبيعات على إجمالي الأصول.
د. حجم الأصول الثابتة، وتم قياسها بقسمة صافي الأصول الثابتة على إجمالي الأصول.
هـ. درجة الرفع المالي، وتم قياسه بقسمة إجمالي الالتزامات على إجمالي الأصول.
و. درجة تركز الملكية، وتم الحصول عليها من خلال التقارير السنوية للشركات.
وتوصلت الدراسة إلى مجموعة من النتائج منها:
1. إن مستوى الإفصاح والشفافية في تايلاند أعلى من مستوى الإفصاح والشفافية في هونج كونج، على الرغم من أن سوق هونج كونج المالي هو أكثر نمواً من سوق تايلاند.
2. هناك علاقة إيجابية بين حجم الأصول ودرجة الإفصاح والشفافية، فكلما زاد حجم الأصول في الشركة زادت درجة الإفصاح والشفافية لديها.
3. ليس هناك علاقة ذات دلالة إحصائية بين معدل العائد على الأصول في الشركة ودرجة الإفصاح والشفافية لديها.
4. وجود علاقة بين قيمة الشركة مقاسة ب (Tobin‘s Q) ودرجة الإفصاح والشفافية في الشركة.
5. وجود علاقة بين معدل دوران الأصول ودرجة الإفصاح والشفافية في الشركة.
6. الشركات ذات الأصول الثابتة ذات القيمة المرتفعة، لديها مستوى أعلى من الإفصاح والشفافية من الشركات ذات الأصول الثابتة المنخفضة القيمة.
7. لا توجد علاقة بين درجة الرفع المالي ومستوى الإفصاح والشفافية في الشركات عينة الدراسة.
8. ليس هناك علاقة بين درجة تركز الملكية ومستوى الإفصاح والشفافية في الشركات عينة الدراسة.
7- دراسة بالفي (2005)، بعنوان: الشفافية في القوائم المالية للمصارف كمتطلب لانضباط السوق، أطروحة دكتوراه غير منشورة، كلية الإدارة، جامعة بولياي، رومانيا.
أحد أهم المتغيرات الناتجة عن العولمة هي تطبيقات بازل II لدى المصارف وذلك لإدارة المخاطر وتقوية الاستقرار المالي، حيث أن الدعامة الثالثة هدفت لاستخدام أمثل لانضباط السوق من خلا لتفصيل متطلبات للإفصاح للجهات الرقابية والجمهور، حيث أن زيادة الشفافية يخفض من حدة عدم تماثل المعلومات مما يمكن من تقييم المخاطر.
الجهات الإشرافية على المصارف لها اهتمام باعتماد معايير محاسبية لضمان فعالية الشفافية وانضباط السوق، وهذا سببه قيام بازل بالتوصية لتصميم الممارسات المحاسبية على المستوى الدولي للربط بين معايير القياس، الإفصاح للعموم، توصلت الدراسة للنتائج التالية بأنه بالرغم من أن السلطات الإشرافية تراقب المصارف وأن هذه المعلومات تعتبرها سرية وليست دائماً متاحة للمستثمرين المودعين، الدائنين، المصارف الأخرى، الأطراف الأخرى، والعموم.
الإفصاح في القوائم المالية يجب أن يكون ملبياً لحاجة جميع المستخدمين ليستطيعوا تقييم الوضع المالي للمصرف وأعماله للاستفادة منها باتخاذ قراراتهم الاستثمارية. وهذا هو سبب يبين أن الإفصاح هو آلية يجب إجبار المصارف القيام بها لانضباط السوق حسب ما أوصت به الدعامة الثالثة من بازل II وذلك لتحقيق الهدف الأساسي بإدارة المخاطر والالتزام بحوكمة مؤسساتية سليمة لدى المصارف لتقوية الاستقرار المالي.
8. دراسة (Rammana, 2007) بعنوان (Essays on Disclosure and Corporate Governance)، (مقالات حول الإفصاح وحوكمة الشركات).
هدفت هذه الدراسة إلى دراسة توسع نظرية الإفصاح الحالية وذلك عن طريق الأخذ في الحسبان دور مراقبة إفصاح الشركة إضافة إلى إدراك كيفية تأثر إفصاح الشركة باليات مراقبة الشركة. ولتحقيق أهداف الدراسة قسم الباحث الدراسة إلى الفصول التالية:  الفصل الأول تناول فيه الباحث اثر حوكمة الشركات على عملية الإفصاح عن الأرباح ولأجل هذا الغرض طور نموذجاً يسلط الضوء على المبيعات، والاستقلالية في وظيفة المراجعة وجودة حوكمة الشركة، مما سمح للباحث بتوضيح العديد من النتائج التجريبية الجيدة في مجال حوكمة الشركات كما انه أعطى عدة تنبؤات استقرائية. أما الفصل الثاني فقد خاطب قضية مهمة، وهي كيفية تأثر سياسة إفصاح الشركة بالمعلومات المنقولة عبر أسواق متعددة. اعتمد النموذج على دور عمليات الإفصاح وخاطب القضية المتعلقة بكيفية تأثير سياسة إفصاح الشركة على خياراتها الحاكمية، إضافة إلى ذلك يحلل النموذج التفاعل بين آليات المراقبة المختلفة، بمعنى، إفصاحات المؤسسات التي تستثمر بمبالغ كبيرة واليات حوكمة الشركات الداخلية الأخرى.
9- دراسة (Morris & Gray, 2007) بعنوان (Corporate Transparency Differences in the Asian Region: the Feasibility of Global Standardization in Practice)، اختلاف مستويات الشفافية في دول آسيا توحيد المقاييس العالمية عملياً.
وهدفت الدراسة إلى قياس درجة الشفافية في الشركات باستخدام مؤشر الامتثال لقواعد الشفافية حسب معايير الإبلاغ المالي ودراسة الاختلافات في مستوى الشفافية بين الدول عينة الدراسة وتحليل أسباب هذه الاختلافات.
وتكونت عينة الدراسة من (12) دولة من دول آسيا هي (استراليا، والصين، وهونج كونج، والهند، وأندونيسيا، واليابان، وكوريا، وماليزيا، والفلبين، وسنغافورة، وتايوان، وتايلند).
وشملت عينة الدراسة (434) شركة خلال عام (2002م)، وقد تم اختيار هذه الدول بسبب اختلاف البيئات الاقتصادية فيها. واستخدمت الدراسة مؤشراً يتكون من (441)، بندَا من بنود العناصر الواجب الإفصاح عنها وتمثل عناصر الشفافية، وتكون المؤشر من تسعة أجزاء فرعية تمثلت بالأبعاد التالية:
‌أ. المعلومات العامة حول الشركة ومبدأ العرض العام للمعلومات..
‌ب. قائمة الدخل.
‌ج. الميزانية العمومية.
‌د. قائمة التغيرات في حقوق الملكية.
‌ه. قائمة التدفقات النقدية.
‌و. السياسات المحاسبية.
‌ز. الإيضاحات التفسيرية.
‌ح. الإفصاح عن المعلومات التي توثر على سعر السهم.
‌ط. الإفصاح عن المعلومات التي تؤثر على الاقتصاد ككل.
وقام الباحث بدراسة مدى توفر المؤشرات السابقة وعناصرها في التقارير السنوية الصادرة عن الشركات أو ضمن المعلومات المفصح عنها من قبل الشركات عينة الدراسة، وتوصلت الدراسة إلى النتائج التالية:
1. هناك اختلاف في مستويات شفافية الإفصاح بين الدول عينة الدراسة.
2. هناك اختلاف في مستويات شفافية الإفصاح داخل الدول وبين الشركات عينة الدراسة.
3. إن درجة الاختلاف في مستويات شفافية الإفصاح بين الدول اكبر من درجة اختلاف في مستويات شفافية الإفصاح داخل الدول.
4. إن لكل من الناتج القومي الإجمالي والمستوى القانوني درجة تأثير كبيرة في تفسير درجة الاختلاف في مستويات شفافية الإفصاح بين الدول .
10- دراسة (Ali, Simon and Hussainey, 2008) بعنوان (Determinates of Corporate Disclosure and Transparency: Evidence from Egypt)، (محدّات إفصاح وشفافية الشركات: دليل من مصر).
هدفت هذه الدراسة إلى تحديد الدرجة التي تكون فيها الشركات المصرية جاهزة لتطبيق متطلبات منظمة التعاون الاقتصادي والتنمية الجديدة للإفصاح والشفافية. كما أنها تبحث عن العوامل التي قد تؤثر على مستوى عرض التقارير عبر الإنترنت. وقد وجد الباحثان أن (65%) من الشركات المصرية تفصح عن جزء مهم من المعلومات على مواقعها الإلكترونية.
إضافة إلى ذلك وجد الباحثون أيضا أن بعض الخصائص المالية تفسر التفاوت بين الشركات المصرية في درجة نشر التقارير على الإنترنت. كما وجد الباحثان بشكل خاص، إن الربحية، والتسجيل في الأسواق الخارجية (foreign listing)، ونوعية الصناعة هي أكثر العوامل تأثيراً في مقدار ونماذج عرض التقرير على الإنترنت في مصر.
3-4 ملخص للدراسات السابقة:
بالعودة إلى الدراسات السابقة نجد أن الإفصاح لم يكن موحد العنوان والاتجاه فكان منها ما يهم الاستثمار العقاري، (نوفل، 2009) ومنها ما ربط الإفصاح المحاسبي وأثره على بعض خصائص الشركات مثل دراسة  (صوالحة، 2008)، ودراسة (المعتاز، 2007) ودراسة (بني خالد، 2006) ودراسة (Ramana, 2007) ودراسة (Bushee & Noo, 2000)، ومنها ما ربط بين أثر الإفصاح في التقارير المالية المنشودة على أسعار الأسهم مثل دراسة (صيام والمهندي، 2007)، ودراسة (عصفور، 2005) بعنوان تقييم مدى الالتزام بمتطلبات وقواعد الإفصاح المنصوص عليها في معايير المحاسبة الدولية وانعكاساته على أسعار الأسهم في بورصة عمان.
كما أن تلك الدراسات تناولت موضوع الإفصاح في بلدان عدة وبينت بعض الدراسات أن هناك اختلافاً في مستوى الإفصاح داخل الدولة الواحدة واختلافاً في مستوى الإفصاح بين الدول. دراسة (الفضل، 2001) بعنوان العلاقة بين الإفصاح المحاسبي وكل من حجم الشركة وأسعار أسهمها في السوق المالية ونوع نشاطها، دراسة ميدانية في العراق، ودراسة (Morris & Gray, 2007) بعنوان اختلاف مستويات الشفافية في دول آسيا، توحيد المقاييس العالمية عملياً ودراسة (Cheung  et al., 2005) بعنوان تحديد مستوى الشفافية والإفصاح، دليل من هونغ كونغ وتايلاند. ودراسة (Dallas & Patel, 2002) بعنوان الشفافية والإفصاح نظرة عامة على المنهجية والنتائج.
من جانب آخر كان هناك اختلاف في ما توصل إليه الباحثون من حيث تأثير بعض خصائص الشركة على الإفصاح، فقد توصلت دراسة (صوالحة، 2008)، إلى أنه لا يوجد تأثير ذو دلالة إحصائية للخصائص المرتبطة بالبيئة التي تعمل بها الشركة على مستوى شفافية الإفصاح المحاسبي ولا يوجد تأثير ذو دلالة إحصائية للخصائص المرتبطة بأداء الشركة على مستوى شفافية الإفصاح المحاسبي.
بينما توصلت دراسة (صيام والمهندي، 2007) إلى أن هناك علاقة طردية موجبة بين مستوى الإفصاح في التقارير المالية السنوية وبين إجمالي الأصول وحجم المبيعات السنوية وعدد المساهمين.
كذلك الأمر في دراسة (فرج، 2005) التي توصلت إلى أنه لا يوجد تأثير للخصائص المتعلقة بالشركة سواء مجتمعة أو منفردة على مستوى الإفصاح في التقارير المرحلية
ونجد أن دراسة (الفضل، 2001) أوجدت علاقة بين الحجم ومستوى الإفصاح.
وتوصلت دراسة (Cheung  et al., 2005) إلى أن هناك علاقة بين حجم الأصول ودرجة الإفصاح والشفافية لديها، وليس هناك علاقة ذات دلالة إحصائية بين معدل العائد على  الأصول في الشركة ودرجة الإفصاح والشفافية لديها.
أخيراً: تميزت الدراسات السابقة بأنها تناولت موضوع الإفصاح في مجموعة دول مثل (الأردن ، والعراق،  والسعودية، واليمن، ومصر، وهونغ كونغ، وتايلاند، وعدة دول من أمريكا اللاتينية، والولايات المتحدة الأمريكية).
أما ما يميز هذه الدراسة عن الدراسات السابقة فإنها تناولت الإفصاح في بلدٍ تعد تجربة المصارف الخاصة فيه تجربة حديثة نسبياً إذا ما قورنت بتجارب بلدان أخرى، هذا من جانب ومن جانب آخر تُعدّ الدراسات التي تناولت موضوع الإفصاح في المصارف الخاصة في سورية قليلة جداً، كما أن هذه الدراسة بينت أثر بعض خصائص المصرف مثل معدل المديونية وحجم المصرف ومعدل العائد على الاستثمار ونسبة السيولة على مستوى الإفصاح، معتمدة بذلك على مطالعة وتقييم محتويات التقارير المالية التي تنشرها المصارف موضوع الدراسة ومقارنتها ببنود المعايير الدولية للمحاسبة والمعايير الدولية للإبلاغ المالي بدون استخدام أسلوب الاستبيان الذي يشكو من العديد من العيوب التي من أهمها: عدم اهتمام المستجوبين، وغياب الموضوعية والمصداقية في أجوبتهم.
ركزت هذه الدراسة على المعيار السابع من معايير الإبلاغ المالي الأدوات المالية: لإفصاحات وهذا المعيار حديث وقد حلَّ محل المعيار الدولي الثلاثون من معايير المحاسبة الدولية، الإفصاحات في البيانات المالية للمصارف.


الفصل الرابع
منهجية الدراسة

4-1 مقدمة
تعد هذه الدراسة من الدراسات الوصفية لأنها تهدف إلى رصد واقع ومدى التزام المصارف الخاصة في سورية بمتطلبات الإفصاح الدولية وبالتالي فقد اعتمدت الدراسة منهج البحث الوصفي التحليلي، لأنه المنهج الأكثر ملاءمة للدراسات الوصفية وباعتباره جهداً علمياً منظماً للحصول على معلومات وبيانات لوصف الظاهرة موضوع الدراسة، ويعرف منهج البحث الوصفي (Descriptive Research)، بالمنهج الذي يدرس المتغيرات كما هي موجودة في حالاتها الطبيعية، لتحديد العلاقات التي يمكن أن تحدث بين هذه المتغيرات (Wiersma. W, 2004, p15). حيث تم تحليل التقارير المالية السنوية لعينة المصارف الخاصة للسنوات موضوع الدراسة، وفقاً لقائمة تتألف من ثماني وسبعين بنداً للعام (2006)، ومن مائة وعشرين بنداً للعام (2007)، ومن مائة واثنين وثلاثين بنداً للعام (2008)، ومن مائة وسبع وثلاثين بنداً للعام (2009)، ومن مائة وثمان وثلاثين بنداً للعام (2010)، تم استخراجها من المعيار الدولي لإعداد التقارير المالية، المعيار السابع، الأدوات المالية: الإفصاحات، ومن بقية المعايير المالية لإعداد التقارير المالية ومعايير المحاسبة الدولية، للتوصل إلى قياس نسبة التزام المصارف الخاصة في سورية بمتطلبات الإفصاح المتعلقة بتلك المعايير. ولقد تعرض الباحث إلى عدد كبير من عناصر الإفصاح وفقاً لقواعد الإفصاح المنصوص عليها في المعايير الدولية لإعداد التقارير المالية ومعايير المحاسبة الدولية، حيث بلغ عدد نقاط الإفصاح أربع وثلاثون نقطة رئيسة إضافة إلى ما تعلق بها من نقاط إفصاح.
وكون المعيار السابع، الأدوات المالية: الإفصاحات تم اعتماده في العام 2005 وبدء العمل به في العام 2007 لذلك تفاوتت عدد البنود في فترة الدراسة مع الأخذ بعين الاعتبار أن سوق دمشق للأوراق المالية أيضاً تأسست في العام 2006.
4-2 المجتمع الأصلي للدراسة وعينته
تتكون عينة الدراسة من المصارف الخاصة المدرجة في سوق دمشق للأوراق المالية  والملتزمة بإصدار التقارير المالية السنوية للأعوام (2006-2007– 2008– 2009- 2010). وهي (مصرف بيبلوس، مصرف بيمو، مصرف عودة، المصرف العربي، المصرف الدولي للتجارة والتمويل، مصرف سورية والمهجر) وعددها ستة مصارف. كما تظهر في الملاحق من (1) إلى (7).
مع العلم أن المجتمع الأصلي للدراسة هو كل المصارف الخاصة المسجلة في سوق دمشق للأوراق المالية وعددها أربعة عشر مصرفاً، منها ثلاثة مصارف إسلامية هي مصرف الشام، ومصرف سورية الدولي الإسلامي، ومصرف البركة، وخمس مصارف تجارية باشرت أعمالها لاحقاً لأعوام الدراسة وهي مصرف سورية والخليج، ومصرف الشرق، ومصرف فرنسبنك سورية، ومصرف قطر الوطني، ومصرف الأردن- سورية.
ولقد أُخذ بعين الاعتبار عند دراسة العينة أن لا تكون هذه المصارف بوضع غير عادي كتوقف نشاط، أو إفلاس أو اندماج مع مصارف أخرى وقد وُضعت  المصارف المستوفية لهذه الشروط في الجدول التالي:
يتكون نموذج الدراسة من متغير واحد هو مستوى الإفصاح في المصارف السورية الخاصة موضوع الدراسة ويندرج تحته الإفصاح في قائمة الدخل، والإفصاح في قائمة المركز التالي، والإفصاح في قائمة التدفق النقدي، والإفصاح في كافة حقوق الملكية والإفصاح في تقرير مجلس الإدارة ومن سبعة متغيرات مستقلة منها ما هو متعلق بالخصائص المرتبطة بأداء المصارف مثل نسبة السيولة وحجم الودائع ومعدل العائد على الاستثمار، ومنها ما هو متعلق بالخصائص المرتبطة بالهيكل الأساسي للمصارف مثل حجم المصرف ومعدل المديونية، وأما المتغيرين الأخيرين فهما متغير السنوات لمعرفة إذا ما كان هناك تحسن في مستوى الإفصاح منذ سنة التأسيس وحتى نهاية سنة الدراسة ومتغير اسم المصرف وقد تم احتساب نسبة السيولة وحجم الودائع والعائد على الاستثمار وحجم المصرف ومعدل المديونية من خلال التقارير المالية التي تنشرها المصارف، كما احتوت الدراسة على القوائم المالية السنوية التي تصدرها المصارف وهي (قائمة الدخل ،قائمة المركز المالي، قائمة التدفقات النقدية، قائمة التغير في حقوق الملكية) مضافاً إليها تقرير مجلس الإدارة متضمناً الإيضاحات الهامشية، وكل قائمة من هذه القوائم تحتوي عدداً من البنود التي تنص عليها معايير المحاسبة الدولية وقد ازداد عددها حسب المعايير الدولية لإعداد التقارير المالية وخاصةً المعيار الدولي لإعداد التقارير المالية السابع، الأدوات المالية: الإفصاحات الذي أزال الإفصاحات المزدوجة المذكورة في معيار المحاسبة الدولي الثلاثين الإفصاحات في البيانات المالية للمصارف والمؤسسات المالية المشابهة ومعيار المحاسبة الدولي الثاني والثلاثين البيانات المالية: الإفصاح والعرض، وأورد المعيار السابع الإفصاحات عن تركيزات المخاطرة ومخاطرة الائتمان ومخاطرة السيولة ومخاطرة السوق.
فاحتوت قائمة الدخل (25) بنداً، الملحق رقم (7).
واحتوت قائمة المركز المالي (25) بنداً، الملحق رقم (8).
قائمة التدفق النقدي (36) بنداً، الملحق رقم (9)
تقرير مجلس الإدارة (138) بنداً، الملحق رقم (15)
التغير في حقوق الملكية 7)) بنود، الملحق رقم (16)
4-4 محدّات الدراسة
لقد حاول الباحث قدر جهده أن تكون هذه الدراسة علمية متكاملة تخلو من القصور والمحدّات مما يؤثر إيجاباً على نتائج هذه الدراسة، وبالتالي تعميم هذه النتائج، إلا أنه من جهة أخرى إن وُجدت بعض أوجه القصور فقد تساعد على أن تفتح آفاقاً لبحوث مستقبلية تدعم هذه الدراسة.
ويرى الباحث أن هذه الدراسة كبعض الدراسات الأخرى لها محدّات:
1. ستقتصر هذه الدراسة على قياس مستوى الإفصاح في المصارف الخاصة المدرجة في سوق دمشق للأوراق المالية والتي تأسست في الأعوام 2003 و 2004 و 2005 وقد بلغ عددها ستة مصارف، وكان السبب في ذلك عدم وجود مصارف خاصة قبل هذه الفترة.
2. ستستثنى من هذه الدراسة المصارف العامة كونها حتى لحظة إعداد هذه الدراسة غير متدرجة في سوق دمشق للأوراق المالية وبالتالي يصعب الحصول على معلومات تتعلق بهذه المصارف.
3. تفاوتت المصارف الخاصة في سنوات تأسيسها، فمنها ما تأسس في العام 2003 ومنها ما تأسس في العام 2005 و 2007 وصولاً إلى العام 2009، لذلك قامت الدراسة باختيار المصارف التي تأسست في العامين2003 و 2005 لتكون المدة كافية للدراسة، وقد كانت في هذه االدراسة خمس سنوات.
4-5 القوانين الإحصائية المستخدمة في الدراسة
استخدم في الدراسة مجموعة من القوانين والمعادلات الإحصائية التي تم من خلالها التحقق من فرضيات الدراسة وربط متغيراته مع بعضها البعض والقوانين هي:
1. الوسيط ( Median ).
2. الوسط الحسابي (Mean) والأهمية النسبية للمتوسطات الحسابية وذلك بغية مقارنة المتوسطات الحسابية، ومعرفة أهميتها النسبية.
3. الانحراف المعياري (Std. Deviation) لمعرفة مدى التشتت المطلق للقيم حول أوساطها الحسابية.
4. الحد الأعلى ( Maximum ): لمعرفة القيم العظمى للمتغيرات.
5. الحد الأدنى ( Minimum ): لمعرفة القيم الدنيا للمتغيرات.
6. المدى ( Range ): لمعرفة مقدار الفرق بين الحدود العظمى والدنيا للمتغيرات.
7. التباين ( Variance ): لمعرفة مدى اختلاف قيم المتغيرات بعضها عن بعض.
8. معامل الارتباط بيرسون (Pearson's rho) : يستخدم لقياس قوة الارتباط بين متغيرين ، ويكون ارتباط طردي موجب إذا تغير احد المتغيرين و تبعه الأخر في نفس الاتجاه أو ارتباط سالب عكسي بحيث إذا تغير احدهما فان الأخر يتبعه في الاتجاه المضاد أو الارتباط الصفري أو المقترب من الصفر أي أن المتغيرين غير مرتبطين.
9. اختبار( One-Way ANOVA Test  ): يستخدم لقياس الفروق في ثلاث عينات مستقلة أو أكثر من مجتمع واحد (كمتغير السنوات في هذه الدراسة أو متغير المصارف).
10. معامل الانحدار البسيط ( Simple Linear Regression): يستخدم للمعرفة والتنبؤ بمتغير تابع عند وجود متغير مستقل واحد.
11. معامل الانحدار المتعدد (Multiple Linear Regression) الذي يظهر معامل التحديد (R Square) الذي يستخدم في تحليل الانحدار كأحد المعايير في الكشف عن مدى ملاءمة النموذج المقدر، ويعكس القدرة التفسيرية للنموذج حيث يقيس النسبة المفسرة من التغيرات في المتغير التابع التي يمكن إرجاعها للنموذج المقدر، ونطاق القيم في معامل التحديد هي قيم مربع معامل الارتباط وهي التي تفسر مقدار التباين المفسر في المتغير التابع بواسطة المتغير المستقل.

12. مستوى الدلالة باتجاهين (Sig. (2-tailed))، لمقارنة نتائج التحليل بمستوى الدلالة المفترض (0.05) عند مستوى الثقة (95%) (95% Confidence Interval of the Difference)
13. ولم يتم كتابة نص هذه القوانين كونها جميعها مبرمجة على الحاسب الآلي حيث تمت معالجة النتائج من ضمن الرزمة الإحصائية (SPSS) علماً أن هذه القوانين مذكورة في مراجع كثيرة منها (أبو النيل, 1987، 171-231)، (الرفاعي، 1993، 112-118-132-140)
14. معامل تضخم التباين: ويرمز له (VIF): ويستخدم   لقياس درجة التباين، حيث يسمى بمعامل تضخم  التباين ويستخدم كمؤشر لزيادة التباين آو لانخفاض الدقة وذلك إذا زاد الارتباط بين مجموعة المتغيرات المستقلة فان   يرتفع وبالتالي ينخفض المقام ويرتفع معامل تضخم التباين ويرتفع التباين وبالتالي تقل دقة القياس. وبشكل عام يجب ألا يزيد معامل التضخم عن (10) وبالتالي يمكن اعتماد النموذج على التنبؤ.
 4-6 مصادر جمع البيانات:
تقوم المصارف الخاصة المدرجة في سوق دمشق للأوراق المالية بنشر تقاريرها المالية كل ثلاثة أشهر وقد شكلت هذه التقارير المصدر الأساسي لبيانات هذه الدراسة، إضافة إلى الحصول على بعض البيانات المكملة الأخرى من خلال الاتصال بإدارات المصارف موضوع العينة مباشرة أو من خلال الاتصال بدائرة الإفصاح في هيئة الأوراق والأسواق المالية السورية إلى جانب الاعتماد على القوانين والتشريعات والنشرات ذات العلاقة.
كما تم الرجوع إلى المعايير الدولية للمحاسبة ومعايير الإبلاغ المالي واستخراج البنود اللازمة لهذه الدراسة وإسقاطها على ما تقوم به المصارف موضوع العينة من إفصاحات كما تمت العودة إلى أحكام القانون رقم (22) لعام (2005) الذي ينظم الإفصاح في الجمهورية العربية السورية وقد أخذت الدراسة بتعليمات الإفصاح الدولية كونها مقاربة لما ورد في هذا القانون، الملحق رقم (17).

بعون الله تعالى وتوفيقه انتهى الجزء الثاني من الدراسة
وسيتبعه الجزء الثالث والأخير إن شاء الله تعالى
                                                الدكتور جهاد محيى الدين جاسم الناصر

 
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