تجارة - دكتوراه
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Item اثر التضخم على عدالة احتساب وتجديد وعاء الضريبة على الشركات العاملة في الجمهورية اليمنية(200) عبدالسلام علي عثمانAbstract The continuous inflation has negatively affected the function of the tax and accounting scale. As a result, the financial lists are no longer showing the fair situation for the business establishment besides they are no longer providing their different users about the relevant information through which they can build their current or future economic decisions or having a judgment regarding the previous decisions they took previously. Hence this situation, for instance, deprived the management from its most important sources in getting information represented in the financial lists for evaluating the performance and conducting comparisons for the activity of the establishment during different periods or comparing the establishment with other similar ones in addition to preparing the plans related to production, sale, profit planning....etc, and specifying its financial position, success or failure levels achieved in its general performance, and also taking the suitable decisions on time either to cease deviations or to improve performance levels. The previous mentioned situation represented the most important causes for conducting this research which aimed at proving that when not taking the prices change during calculating the tax content, it will lead certainly to unfair tax content and consequently creating many problems for the business establishments represented in transferring the tax form from income into capital considering that the profits are exaggerated and not real and this matter leads to a great damage on the establishments and their capabilities to go on. In accordance with the vision of this problem, the research hypotheses were categorized into three ones: in short when not taking the prices change, this leads to unfair tax and confusion in stating the financial lists. However, when applying fair price model in measurement, it will lead to a fair tax form. For the sake of proving and examining the authenticity of the objective, problem seriousness and reality pf hypotheses, the research depended on a number of approaches such as the deductive and inductive approaches as tools for conducting the study. The deductive approach was used in the theoretical study whereas the inductive approach was used in the practical study. From another hand, this study contained an evaluation for the previous studies in addition to comparing them with this study to prove the privilege an distinguish ofthis study on the previous ones conducted by other researchers. Then, it tackled the inflation and its effect on the tax forms widely and inclusively. Furthermore, this research studied the inflation and its schools in terms of its economic thought besides the inflation as an existing situation in the Yemeni economics through applying the scientific mathematical equations on the statistical data obtained from the official bodies. Later on, and based on the previous results the researcher studied the effect of inflation on tax content and displayed a number of current measure models at the accountants literature with earmarking a special chapter for studying the model of the fair value ending with designing a model conforming to the model of the value on which the practical side was based The practical study included on applying the fair value model designed previously on the financial lists for a number of companies working in the republic of Yemen. For the sake of making wide authenticity for the practical study, the financial lists were re-subjected to the model of the public purchasing power and making a comparison for three models (Fair value, public purchasing power and historical cost) and conducting the comparison with hypotheses of the study. In the first position, it was proved that applying the fair value model leads to more fair tax content, the second position proved that the tax transfers from the income into capital, and the third position proved that when not taking the prices change during preparing the financial lists will lead to affect the capital. However, in the three positions it was so clear that the declaring function was missed under the historical cost. The practical study showed a number of results that confirm the hypotheses of the study and which are in conforming with it. The research based on the practical study reached to a number of recommendations, the most important of which, are to force the companies to attach modified financial lists and the modification shall be based on the fair value model which has been approved to be the widest model in terms of achieving fairness either to the public fund or to tax payers.Item دور الايدويولجيا في نمو نظرية علم الاجتماع(200) محمد السيد علوانItem إقليمية الضريبة على الأرباح التجارية والصناعية(1969) زكريا محمد موسىItem الشخصية والتهجير(1975) حسن أحمد حسن عبسيItem اتباع سان سيمون فلسفتهم الاجتماعية وتطبيقها في مصر(1980) محمد طلعت عيسىItem هجرة العقول : دراسة تحليلية عن هجرة اساتذة الجامعات السودانية الى الجامعات السعودية(1985) علويه عثمان دبلوكItem دور البترول في تمويل التنمية الإقتصادية في بلدان الشرق الأوسط(جامعه النيلين, 1987) اليسرى محمدItem الفائض الاجتماعي والهجرة الريفية الحضرية(1987) سعيد محمد عثمان المعصراوىItem التنظيم النقابي بين المجتمعات الاشتراكية والراسمالية(1987) منصور فهمى احمد طهItem نظرية الخطأ الشخصى في مجال المسئولية الإدارية(1988) سامى حامد سليمانItem ادارة الاخطاء غير المغطاة التى يتعرض لها البترول العربى بالتطبيق على منظمة الاقطار العربية المصدرة للبترول( اوبك)(جامعة النيلين, 1991) على عبدالقادر عبدالوهابItem الاسرة والقرابة ووضع المراة في مجتمع متغير : دراسة اجتماعية لمدينة تعز القديمة في اليمن(1997) عبد الواحد مشعل عبد حمد الدليميABSTRACT This research deals with the cultural, economic and social changes which affected the original inhabitants of the old city Taiz. Basically, the research deals with the family and kinship systems and with the position of women before and after the Yemeni Revolution of 1962. This revolution is considered a very important historical event for the Yemeni society, since it represents a dividing line between the closed society of isolation and backwardness before the revolution and the open society of change and development after it. the data and information have been collected through observation, meetings and discussions as well asaquestionire applied to 600 families which represent twenty per cent of the population of the old city Taiz. Also the genotype method has been used. Comparing the closed society system and the open society system has revealed that very important changes have taken place in the kinship and family systems and in the position of women. ' ' The traditional very large family pattern had the following characteristics I The whole large family lived in one big house including the grandparents, their sons and their grandchildren. The authority and decisions making were the prerogative ofthe grandfather and all the other members obeyed his orders and respected his decisions. The interests of the family were given priority over any other interests, Solidarity and cooperation with the family and loyalty to it dominated the behavior of the individual members. Internal marriages (endogamy)withinthefamilywere frequent. Ownership of the house and furniture belonged to the family, usually in the name of the grandfather. Thus the very large family formed one economic and cooperative unit and mostly practiced one profession or trade. Of course there were social differences and class stratifications on the basis of the interrelations between the economic activity and other social considerations such as descent and in-laws. The large family was part of the very large family, and formed the nucleus of the very large family. The dominant pattern was the expanded family consisting of three or four generations, the husband practicing polygamy, all living in one big house or in the houses of one block carrying the name of the family (The house of Mr. X ). Small nuclear families were rare and their existence resulted from the family circumstances such as the lack of productivity in the wives and the small number of their members. A woman’s position in such families was bad. She wasa prisoner in her house, was rarely allowed to appear before others. Whenever she was allowed to go out she had to be completely covered and veiled and had to be chaperoned by her father, brother or husband. She lived in perfect isolation from others except on rare occasions when she could meet with other women in Qat sessions. She suffered from illiteracy, ignorance, sickness and social oppression. She was tougue-tied and was not allowed to participate in family decisions, nor was she allowed to voice an opinion about her marriage . At an early age she was married to a husband under whose authority she lived in anxiety and fear of being divorced . She practiced no economic activity except in rare cases and under certain conditions. This miserable position of women was supported by the political regime then dominant. After the 1962 revolution changes began to affect the family and kinship system and size and also the position of women . The country has become open to new channels of human civilization . Education increased and expanded . New laws were decreed which gave men and women equal rights. New industries came into the country. The economy of the exchange of local products began to be replaced by capitalistic economy .New and varied economic activities began to appear. Class strotificatian on the basis of descent in -laws, and traditional trades and professions began to be replaced by stratification on the basis of capital owned . The economic factor became the standard for classifying the inhabitants of the city, replacing the social standards of the past. This has led to the weakening of family ties and to the dividing the very large families and the large families into small nuclear families which are economically and politically independent . The position of women also has been affected. Women began to go out of home to schools, colleges, and jobs . They began to have a voice in family decisions, in the life of the community , and even in politics. Nevertheless, women still suffer from some inherited traditions and values of the past which some people still cling to . This has led to the rise of conflict within the family and to the rise of social problems some of which are caused by the women themselves, especially those who rush into the new changes without objectively considering the circumstances. lt may be said that the old pattern and the new pattern coexist together. In spite of their basic opposition they have in common many points . This helps the members of society to adapt themselves to the new pattern , reorganise themselves , practice new economic activities , benefit from the new opportunities , and establish for themselves a new cultural and social position on the basis of materialistic values and personal benefits . These values and benefits have become the dominant principle inthe way the people of the city deal with each other . Nevertheless, this utilitarian principle faces opposition and resistance from the inherited traditional, cultural, and social values which oppose any threat of change in the moral values of society. It may also be said that the old and the new patterns are not isolated from each other . They act on and react to each other : the new one calls for change and the old one opposes change. Their interaction produces more social and economic changes and continued change in the old concepts . This represents a dynamic case of change and not a passive opposition . The reaction and response of the old city society to these changes is quite positive. No society can live isolated from the impact of modern civilization which progresses daily in wide steps . This enables societies to achieve improvement in their economic, social and health conditions.Item Item سياسات حماية البيئة في المملكة الادنية الهاشمية دراسة تقييم السياسات البيئية بالتركيز علي ظاهرة التلوث البيئى في مدينة الزرقاء(1998) محمد احمد الدحيدل الحراحشةItem خصخصة المستشفيات الحكومية فى الاردن(1999) صلاح محمود محمد ذيابItem تقويم أداء وفعالية القطاع غير الرسمى في السودان(1999) ليلى محمد صالح حسنABSTRACT ' The informal sector. today. represents a large economical and social phenomenon that imposed itself through its density. incessant movement and constant progress day by day. This phenomenon became very outstanding characteristic distinguishing all the Sudanese in quick progression to the limit that it became very outstanding characteristic in the opinion of every of the city inhabitants because of its economic. commercial and population size. This informal sector. as well. represented the aim for many ofthe migrants who wottld come to the cities in search of livelihood and away from the poverty. drought and the severe social economical an secttrity conditions ol the rural life. The constant movement of those migrants (displaced or urbanites) to\vard the cities without capitals nor technical crafts became. by the time. a deep-rooted reality whether \ve like it or not. This sector gave off its special and threatening be haviour that is opposite to all of the cultural. social and commercial traditions and conduct. All of the legislations. the control authorities. the familiar prevailing cultural. social and civilizational behaviour could not stop nor discipline that counter behaviour. As there is tangible lack of study in this field. and thus it is completely ignored: \vhat is this sector? What is its size‘? ls it a contemporary phenomenon? Is it studyable or conrolable‘? ls it capable of being set in the social. economical familiar frames '.' So the researcher wanted to fill the gap and pave the way for those who will come after so that they can find no obstacles to formttlate the bases and frames appropriate to" this sector concerning the comprehensive social and economic aspects. As the library is almost free from any serious writing or detailed statistics. about the activities practiced by such sector, the researcher depended upon the initial data got by observation. the enumeration of the members of this sector. comprehensive questionnaire as well as interviews with the official authorities related with such sector. Results of the Studv : The informal sector is a large sector \vith large numbers of members. lt is accessible and flexible and is capable of various activities. * This sector receives the displaced from the different states. as \vell as the uneducated and the redundancy of workers and it represents an additional work or alternati\'e for the workers in both public and private sectors. lt is earning and lucrative. lt depends on the individuals’ respective abilities. lt is usually fottnd at gathering places (markets. transport stations. etc.l. promotion and marketing. This sector represents a source of revenues for the localities through the prescribed fees ofprovisional licences and the health fees and the like. This informal sector is creative and itnpelled to invention and innovation. Recommendations of tlte Study : Establishing a organi‘/.ation where all bodies related to this sector should be represented (planners. policies setters and executors and otherwise). so as to collect the necessary data and set the concepts. policies. plans and programmes that might make this sector active. This corporation which will represent the official authority of the sector will be concerned about the following: To make the organization or the legal fratnework for the sector so that it tnay be legally recognized and set in the general commercial and economic circle. Competitions and self-reliance resulted in various active means of To collect the required data and the basic information about the size of this sector. the quality of its activities. the fanatical ability. and the quality o the workers and their classification according to their qualifications. age and the places frotn where they emigrated. To organi’/.e and arrange the activities as \vcll as to nominate them. To help the sector attd produce particle means to finance it. train its members. market its products and promote the system of its production and scr\'ices. To make use of the experiences of the other states. corporation and international organi'/.ations in this respect. To make the sector active in drawing the general policies and to enable it to play a role appropriate to its situation and circumstances. interact with them and play its role toward the society economy quite confidently. To litnit and restrict the passive impacts of this sector due to non-discipline and the feeling of illegality.Item التنظيم الاداري وأثره على الانتاجية بمصانع القطاع العام بالسودان : دراسة ميدانية علي مصانع شركة انتاج السكر السودانية المحدودة(1999) زكي مكي اسماعيلMANAGEMENT ORGANIZATION SYS1'E.Ms AND ITS D/PACT ON THE INDUSTRY IN SUDAN (A szm sway ON 11-IE svmumsz SUGAR COMPANY INDUSIRIESI BASED ON HIE GENERAL THEORY OF ORGA1\'IZATTONSYSTE13£S' THE STUDY H48 SUGGESTED AN IDEAL ORGANIZ/lTTO1\’ SISTFM TO BE ADOPTED ON INDUSTRIES IN SUDAN PUBLIC SECTOR. THE SUGGESTED SYIS'Il'EM!L!:'I"LE(,7$' THE ACTUAL AND REAL IMAGE OF HIE INDUSTRY . ACCORDING T0 TMS .S‘T‘l/DY THE SYSTEAI INPUTS AND OUTPUTS SHOULD REACT TOQETTIER INA TT€AI\/IS'FOR.MA TION PROCISSSAND THE OUTCOME OF THE SYSTEMDEPENDS ON THE EFFICIENCY OF SUCH RE ACTION. THE STUDY HAS REVEALED TIL/(T DURING SEASONS (1994 -1997) THE PERFORIJANCE OF THE SUGAR PUBLIC SEGKOR-J5-‘SS’ !l4ILE.D ZZIACEOEVE HIE OBJECTIVES SET BY THE 1$£4!\[4GEMEIV'I' . THE OBJECTIVES WERE SELFSATISI-‘ACTION l"RO1l:( SUGAR COMMODITY AND HAVING HARD CURRENCY AVAILABLE BY EXPORTING AIWJ TO DEVELOP .4S0_CL4L LIFE AND IABOUK FORCE IN FACT ORY AREAS . TTIE IYIODELSKS'T'E1l{HASSHOWNTT£4TTIIERE.4RE SO AMNY OBS’I'CI.ES THAT RADLY AFFECT 77-IE PERFORMAIVCE OF ORGA!VIZATIONS}’ST1?.MS IN THE IIVDUSTRI’. THE RESEARCH IZAS ALSO ELABORATED ON THE REASOMSAND FACTORS THATIIAVE ADIRECT IMPACTS ON TTIII ORGANIZATTON(,7£/IRIS, TTTEIABOUR FORCE AND IIWROJIEIVTPIL EFFECTS . BUT OTHER ORGAIVILITIOIV SKSTEMS IMVE BEEN GENERALLY TOUCIIED BY THE RESEARCH WITHOUT GOING I/‘VITO DETAILS. THE STUDY HAS I'ROVl:'1V THAT TIHE .v4SSU.-VIPTTONS M/4DI:'1"OR E VALUATTNG TTIE ORGANIZATION SYSTEM ARE CORRECT. THE ASSUMPTIONS ARE : I) MANAGEMENT ORGANIZA’I70N EXISTING SYSTEMS IN SUDANESE SUGAR COMPANIES ARE NEGATIVELY AI~‘FEC'IING- THE PRODUCIION IFIERFORE THE SYSTEM IS INEFFICIENT. 2) THE INIZFFICIENCY OF THE MANGEMENT ORGANIZATION SYSTEMS IN SUDANESE SUGAR COMP.-iN!I=‘S COULD BE AT'l'RlB£/TED T0 we FOLLOWING R1-L4SONS.- A) PROBLEMS IN ORG/1NIZ4TION CHHRTS B)PROBLE1llS RELATED TO LABOUR FORCE I C) PROBLEMS RELATED T0 SURROUNDING EN1'*TRO!I~lENTS D) PROBLEMS RELATED T0 OTHER _4SPI:‘C2S O!" THE ORGANTZATIONSYSTIEMSItem CRAFTS DEVELOPMENT ' PERSPECTIVE IN THE SUDANI A CASE STUDY(Neelain University, 2000) ABDAL MA GEED AHMAD ABDAL RAHMAN VThe object of this thesis is to explore on crafis development perspective in the Sudan. As such the current theories relating to the subject have been discussed. The study contributed by proposing and bridging the gap between those thinking trends. Henceforward, our viable proposition for carrying crafts promotion stresses the priority of the social factor of the folklore of the concerned society that determines adopting structural adjustment approach or appropriate technology. The latter presumption has most ofien been the best. Sudan’s history and current situation on crafts development have found considerable tracing and discussion. It is the cradle upon which our research seeks implementation of the promotional findings. Western Sudan is selected as study area. The examples selected are the traditional tanneries and leather-made crafis. The research presented a thorough elaborated documentation and analysis of the present status of the occupations and the target groups who are the tanners and leather-works / artisans. This study, thereafier, seeks to design a promotional approach for those target groups. Measurements leading to the development of the sofi base (the human factor), such as qualifying has found considerable discussion, and several proposals are set up. The solid factor (the production tools and equipment) has been also asubject for development. Other blocking and hampering factors are displayed together with measurements for solution and crafts development take- off. xiiItem تسويق السلع الاستهلاكية الثانوية في السودان : دراسة وصفية وتحليلية للمياه الغازية والبسكويت(جامعة النيلين, 2000) العليش محمد الحسن ابراهيمABSTRACT This research is about the marketing ol‘ secondary consumer goods in Sudan. The area ol'study included Solt Drink lndustry and Biscuit . The sample ol‘Sol‘t Drink industry included /-\raak Food Industrial company (Pepsi Cola), and New lndustrial Company (Coca Cola). The sample ol’ biscuit lndustry included /l//uawia El Brier Factories For Biscuit and Kambal Fae/0/3» For Biscuit. These samples represent the oldest and biggest companies and factories working in these industries in Sudan. The research, Firstly gave background about these industries and the companies and lactories under the area ol‘ study. ln addition to that, it described the marketing policies ol companies and factories under the area ofstudy and theirellect on the sales and costs ol’the companies and factories under the area ol‘study. ' From the analysis, we noticed that, the problems ol’these companies and factories are not able to distiribute theirs products, which ellect on ability to achieve their objectives optimal (profit) . The causes oi‘ the problems arethe l‘ollowing 1 \- These companies and factories are laced with many marketing problems related to products, pricing, promotion and distribution. Z-These companies and factories are also laced with management and organization problems. Z‘-The government did not pay any attention to these industries and it considered them as secondary industries, therel’ore it did not interlere to solve those problems (i—e electricity, hard currencies ...etc). - I/--These companies and lactorie_s did not give attentionto studies and researches to solve their problems. Like other world companies. Accordingly, the companies and factories working in these industries must try to do dil’l’erent studies and researches to solve their marketing and organization problems and the government must try to pay attention to,these industries and work to developed them.