دراسات اقتصادية - ماجستير

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    الدولة الفلسطنية في فكر الاحزاب الاسرائلية
    (جامعة النيلين, 2005) خالد محمد عبد ربه الجزار
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    أثر الصراعات في دار فور علي دول الجوار
    (جامعة النيلين, 2008) رهام حسين سليمان دهب
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    دور محاسبة التكاليف في تسعير المنتجات الدوائية 0دراسة حالة شركة وفرافما)
    (جامعة النيلين, 2005) بابكر محمد عثمان مالك
    t Abstract The research tackles the role oticost accounting, in pricing the drugs in the Sudan. The problem oli the reseztrcli is relleeted in showing that most ol‘ the drug llictories used the trutlitionzil cost system \\itltout considering the use olicost in pricin~__'. lhe importztnce oti the reseureh stems lrom the impo1'tz'tnce olithe industrial sector and the drugs industr} in purtieultu". Tliet'el'orc, it is tiecessttry to stud)" the industrial production cost 8; its eliliects on prices, rutionztli/ing decisions & distril)utin~__' dru-__is products. lhe reseztreh aimed to stud)‘ the role ol‘ cost in decision making reluted to drugs prices & methods otidistrihuting direct & indirect cost & the role oticost system in the drttgs industriul luctories. lo solve the p|'ohlent ol‘ the research. the rescurcl1ertztln:tli2.ing the decision ol drt1t_._'sprieing. lhe reseatrch used the lollo\\ in\__= Ll|3l\|'tt.lCllC.\'I (lC(ltlCll\'€, inductive, unul_\'ticul descriptive‘ & liistoricul. ll he rese;u'eh hypotheses hus heen \;tlid;tted & itnportzmt results & recommendations has heen conducted. l he most importztnt results tire: l-l)e\elopmencnt requires using modern cost systems & developing the trztdilionztl one to meet the grou ing needs otthe :1dminist|*t1tion. lltu i\Iost itnportttttt rcconttnctttltttinns ztru: I-Cost ztcctwtttttittg s) stem in tltc tl1"ttg.\ imltt_\t1'i;tl l1tctu1"ic.\‘ shuttlt . 1 1 hc It I lturc slmttttl lvc ttvoid tltc upcrt1tiu|t_\ ml‘ input rupctitiott & to rcuch tn the
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    دور نظام محاسبة التكاليف في تقويم اداء النقل البحري في السودان (دراسة حالة نظام التكاليف بشركة الخطوط البحرية السودانية
    (جامعة النيلين, 2008) عبدالله إبراهيم حسن حامد
    9 Abstract The research focuses on the role of cost accounting system in the performance evaluation of Sea transpiration case study of Sudan Shipping Lines Company. The problem of the research is represented in how to provide information that assists the management of this company in detemiining the cost of services and the bases used in classifying and distributing the cost and the effect of that on performance evaluation of the company. The importance of the research arises from the importance of providing analytical and detailed information to assist the management in making accurate decision to determine the cost of services. The objective of the research is to study and to define the role of costing information and the bases of classifying the cost in Sudan Shipping Lines Company. The research used the following approaches deductive inductive, historical and descriptive analysis. To achieve the research objectives the following hypotheses were tested: 1- There is positive relationship between quantity and quality of cost data and performance evaluation of sea transportation in the company. 2- Using cost in determining sea transportation services in Sudan Shipping Lines Company provides information assist the management in making accurate decisions. 3- The bases used in classifying and disturbing sea transportation costs in the company influenced its performance evaluation. The research hypotheses has been validated and concluded with many finding and recommendations. 3 The most important findings are: 1- There is positive relationship between quantity and quality of cost data and performance evaluation of the company. 2- Using the cost in determining sea transportation services provides information assists in making accurate decisions in the company. 3- Applying scientific bases for classifying and distributing the costs assist performance evaluation of the company . The most important recommendations are: l- Sudan Shipping Lines Company must depends on costing information for performance evaluation. 2- The company should develop systems of performance evaluation of sea transportation to cope with the continuous development. 3- The company must concemed with the bases of classifying and distributing the costs to provide infomiation that assists the management in performance evaluation of the company.
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    دور المراجعة البيئة في تقويم اداء المنشات الصناعية بالسودان (دراسة تحليلة تطبيقية)
    (جامعة النيلين, 2008) مصطفي عبدالله حسن محمد
    Abstract The research took up the role of environmental audit in the evaluation of Sudanese Industrial firms, where the research problem is represent in the neglect of environmental and social dimension in the preparation the financial statement. The research aimed the knowledge of the concept, importance objectives and standards for environmental audit and its effect the evaluation of performance in Sudanese Industrial firms. On order to achieve the objectives of the research the following hypothesis has been :- l- Application of environmental audit enables the evaluation of performance in the Industrial firms in Sudan . ‘l'- Adopting the environmental policies and abiding by laws and environmental standards leads to rectification of performance in Sudanese Industrial firms. l’- The absence of environmental audit has a negative impact in the evaluation of performance and the degree of efficiency in Sudanese Industrial firms. The researcher arrived at results that confirm the validity of the above mentioned hypothesizes the most important of which are. \- Knowledge of environmental audit by Sudanese Industrial firms leads to more care about preparation of financial statements with an environmental and social dimension.C \'— The Sudanese Industrial firms do not pay attention to enumeration, analysis and documentation of the effects of the environmental activities of the firms when preparing financial statements which affects the evaluation of its performance negatively. l'- Failure of executive bodies to pay a group of financial incentives whether investment incentives or tax cuts or moral incentives handed out to firms that are environment friendly or those which report the passive impact of its environmental performance. The research was concluded important recommendation. some of them. \- The necessity for dispersion of awareness among businessmen and those in charge of industrial activities by training on the awareness and its role in performance evaluation. \'- The necessity for paying more attention to analysis and documentation of the effects of environmental operation of firms and preparation of financial statements and reports containing environmental data. 7- The necessity that the environmental audit report includes a paragraph showing the commitment or lack of it by industrial firms to the environmental policies and roles.
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    دور المنظمات الطوعية في تاهيل وتنمية قدرات النازحين بولاية الخرطوم
    (جامعة النيلين, 2005) بنشانشو اومونجوك افيكير
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    دور المفاهيم السلوكية في تحقيق اهداف الموازنات التخطيطية
    (جامعة النيلين, 2006) محمد سليمان محمد
    J ABSTRACT The research investigates abstract the role of behavioral concepts and their effects or "planed budgets in Sudan .The problem of the research is that preparing planned budgets depends on quantitative aspect ( financial ) with out considering the behavioral factors ( emotions , participation , motivation . and participation ) , in addition planned budgets prepared at higher levels of management without panicipation ofother staff of the business . The following by prostheses were tested :- l- Human incentives will increased the level ofpreparing and achieving objectives of planned budgets . 2- There is positive effect for perception regarding regarding preparing and achieving objectives of planned budgets . 3- There is positive relation for directions ( motivations ) regarding preparing and achieving objectives of planned budgets . 4- Participation of all staff in preparing planned budgets affected it positively towards achieving objectives . The research used the following approaches : deductive, inductive , analytical descriptive , behavioral . and historical . The researcher obtained findings validated the above hypotheses and concluded with important findings and recommendations . The most important finding are : 1- Encouragement of incentives for employees building sound environment for cooperation and raised the level of preparing and a achieving objectives ofplanned budgets . 2- Sound social and financial environment played important role in the process of perception . 3- Job satisfaction increases the perception and motivation of management witch asset in improving the news of employees regarding the job . 4- Encouragement of team work for all stall‘ in preparing planned budgets raised their feelings and affiliation and hence raised the effectiveness of planned budgets J The most important recommendations are : l- It is necessary for the management of the business to concern with studying , understanding , and interpreting the beliaviornl aspects as essential tool for successful of the business administration . 2- Encouragement of incentives -and motivation for employees to build sound enviromnent for cooperation , 3- lt is necessary to expand the changes of participation and delegation of responsibility at management levcls in the pinioning more freedom and safety to achieve the objectives ofthe business .