تجارة - ماجستير
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Item التدفقات النقدية الخارجة وأثرها علي الاداء المالي دراسة حالة الصندوق القومى للتأمين الاجتماعي(200) مناسك حسين سليمان ابوصالحABSTRACT Cash flow out & its aflect toward financial performance in NSIF is the base of this master which proposed imbalance between cash flow in & cash flow out which lead to increase in percentage of expenses from total income & it will lead toreaching break even point & then the stage of deficit in budget Raising of beneficiary expenses without actuarial studies & payment of extra benefits to some of the beneficiary that un determined in social insurance act may lead to financial trouble in the future also there is a huge amount of money unrecievable such as contribution arrears , unsettled investment, commutation during services & social investment all these reasons afiect negatively towards amount of cash flow in & so benefits External environment & internal environment aflect & affected by NSIF budget because the external political environment decide raising minimum amount of pensions & the economic environment ajj’ect through inflation then the social in a form pensioners & workmen NSIF ( NATIONAL SOCIAL INSURANCE F UND) problem in need to various solutions but eflectiveness of investment is the main solution to insure that NSIF have full exploitation of its opportunity cost towards reserve & unrecivable cash also to insure eflective return on payment From data analysis we know that no of average pensioners rose (ten times) as a result of changing period of qualzfi/ing natural death pension & occurrence of new risks & specialization has a main eflect. NSIF face financial problem in a form of exceeding the rate of managerial expenses determined in NSIF act as a result of failure of collecting all proposed cash flow which lead to increase _in managerial expenses percent compared to act rate (10%) then a new major trouble occurred in a form of beneficiary expenses that became an actual financial problem because beneficiary expenses equal 3.5 times managerial expenses so NSIF in need to solutions. Changes in cash flow out is in equivalent with increase in cash flow in because contributions was paid in stamps rates pensions paid according to medium amount of salary of the last year which is greater..than stamp rates. another trouble faced NSIF isuthe increase of minimum pension that became grater than minimum S0lt'Ilj' meanwhile pension formula determined to offer percent of last salary & the amount of paid pension equal 5 or 7 times the actual pension because (97.9%) of pensioners have additional amount to their actual pension which means occurrence of gab between actual pensions & minimum amount of pensions & this will lead to imbalance between cashflow in & cash flow out , the solution may be in a form of preparing studies before raising minimum amount of pension & participation of government in additional payment to pensioners also investment of reserve for generation of money & financing of arising pensions or changing definition of salary to be gross salary instead of part of salary , determination of extra benefits finance . importance of practicing legal rules towards contribution arrears . investment in diflerent eflective programtnes to have sujficient currency such as service petrol & export , investment out of Sudan with Arabic & other countries through specialized companies . Performance of actuarial studies recommendations through financing of (75%) of beneficiary expenses from investment net revenue. Investment of reserve to insure eflective net present value of currency & fixed assets also it will lead to development of NSIF through generation of money another object is fulfillment of gab between value of contribution (25%) & value of pensions with range of (40 — 80%) of medium last year salary & to put in consideration the gab between actual pension & minimum amount of pension also one of investment goals protection of money flom eflect of inflation& balance between cash flow in & cash flow out to protect NSlFfi'0m technical deficit & actual deficit through generation of money. Investment through multi national corporation for production in Sudan & marketing in other countries also using technique of transfo- rmation of goods fi'0m half industriali:ed to full industrialized for improvement of net revenue & exploitation of natural resources endowment such as marble — granite — cement & water , investment in services as medical — computer - tourism & industrialization of meat & fish & estate investment (towers) - Recommendations to solve the trouble! Contribution of government i/1 financing raising minimum amount of pension) &. Transformation of insured persons & pensioners of the public sector & federal state to national pensions fund. I hope using of the study recommendation for solving problems before its occurrenceItem الوعي التكاليفى أهميته _ قياسه _ تنميته(1974) بهجت عبد الغفار محمد موسىItem النظام الموحد للتكاليف في قطاع التشيد والبناء(1974) صبحى مسيحه عبدالسيدItem إستخدام الأساليب الكمية في الرقابة علي المخزون السلعى(1974) عبدالسميع الدسوقى السيدItem سياسة الحيطة والحذر من وجهتى المحاسبة والضرائب(1975) فاروق عبدالباقى عبدالحميد العقدةItem تنظيم شئون الطلاب في الجامعات المصرية مع التطبيق علي جامعات القاهر(1978) محمد منير السيد عبدالرحمن البدريItem دراسة تطبيقية للاسس المختلفة في حسب تكلفة معاشات الشيخوخة(1980) فرج شعبان احمد سالمItem تقويم اساليب المراجعة في المؤسسات المالية بنك التضامن الاسلامي : دراسة تطبيقية(1997) اشرف ابراهيم احمد علىItem التمويل الذاتى للجامعات في السودان السياسات ،المشاكل والحلول(1998) مصطفى عبدالله عليABSTRACTS This dissertation focuses on the extent to which resource mobilization in ‘Sudanese Universities make them a self-financing entities and thus support the tendency of declining govern nent budgetary appropriations. The study includes the importance of higher education, its role in economic and social development, and its context in §udan with regard to the COMPERHENSIVE national strategy plan. Investigations are made to shed light on financing hligher education institutions with reference to the American, United Kingdom and the former Soviet Union experience. Emphasid as to the same aspects of financing in Sudan is also covered The research findings show that the (diversification of resource model) is the best among others to suit Sudanese Universities . These resources are classified into: [1] Academic Fees. [2] Miscellaneous (Comprising grants, subsidies fi"om local governments technical aid and others) , [3] Resource generat..ed from investment actilvities. Furthermore; university investment projects are discussed with reference to the area, climate, managerial planning, problems and policies. Fiinally University of Gezira and Nyala projects are analyzed as case studiesItem تقييم الموارد البشرية وأثره في التخلص من مؤسسات القطاع العام في السودان(1999) ابو القاسم يوسف بخيت محمد علىItem مشكلات انتاج وتسويق اللحوم الحمراء في الجمهورية اليمنية اسبابها وعلاجها(2000) احمد محسن ثابت الجراديItem أثر السياحة على اقتصاديات المملكة العربية السعودية(2000) ناصر عقيل عبدالله الطيارABSTRACT , The substantial growth of tourism activity clearly marks tourism as one of the most remarkable economic and social phenomena of the past century. Tourism is the world’s largest growth industry with no signs of slowing down in the 21“ century. WTO forecasts that international arrivals will top 700 million by the year 2000 and one billion by 2010. Like wise, eamings are predicted to grow to US$ 721 billion by the year 2000 and US$l.550 billion by 2010. The key benefits of tourism : 1- Export earnings international tourism is the worlds largest export earner and important factor in the balance of payments of many countries. Foreign currency receipts from international tourism in 1996 out stripped exports of petroleum products, motor vechiles, telecommunication equipments, textiles or any other product or service. 2 - Employment travel and tourism is an important job creator , employing an estemated 100 million people around the world. Research shows that job creation in tourism is growing 1'” times faster than any other industrial sector. 3 - Rural opportunities tourism jobs and businesses are usually created in the most underdeveloped regions of a country, helping to equalize economic opportunities throughout a nation and providing an incentive for residents to overcrowded cities. 4 - Infrastructure Investment travel and tourism stimulates enormous investments in new infrastructure , most of which helps to improve the living conditions of local residents as well as tourists. 5 - Gross domestic product (GDP) international and domestic tourism combined accounts for 11.7% of the world’s gross domestic product (GDP) and international tourism receipts 8 per cent of world exports. I Saudi Arabia interest in developing tourism and diversifying the national economic structure is reflected in a decree dated 17"‘ April 2000, whereby the High Commision for Tourism (HCT) has been established. The Commission will concentrate on developing tourism and enhancing the role of this sector, and on removing the obstacles that are likely to face it in its capacity as a major sources of revenue, especially, after the fluctuations that had occurred on oil prices during the years gone by. The task of establishing investment facilities will, for the most part, fall to the private sector, whereas the Commission itself will be responsible for developing a general policy to promote the tourism sector.Item دور المعلومات في وضع الاستراتيجيات والسياسات العامة للدولة بالاشارة الي التجربة الاردنية(2000) مأمون نور الدينThis Study includes six chapters; the first chapter deals with the general framework of the study. The second chapter deals with the policies and the strategies of the national information, which mainly represent in the creation of a complete national information system, aims, to organizing and running the informational activities in service of the objectives and the superior national interests. In addition, to make a vision for a national informational policy that goes along with the modern concepts at the local, regional and international level. In addition this chapter deals with the outline of the national information policy under what it is called the New Global System which affects in different life aspects, either economical or political, and working to make Jordan the regional informational center which contributes to achieve this the great attention given by his Majesty King Abdullah Al-Hussein from utilizing his complete abilities to make Jordan reach a Contemporary Jordanian society to the informational revolution and to be a regional center which has the impact on accomplishing luxury to the Jordanian Citizens. In addition to this chapter dealed with components of the general strategy according to its elements, economical dimension and the essential working plans, in addition to setting up the human power through education and training which contribute in the information industry development on the National Level with the preservation on culture and traditions, also identification important related problems and the way. As for the third chapter it deals with The Information technology Development Strategy in the public sector from the availability of requirements to develop the Use of the Information technology in this Sector By answers all corporations needs and the gap reduction between them and the private Sector Corporations to prepare them to apply the concepts of the electronic government working on removing the Independence ristrictiveness of the information technology in the public sector corporations where these corporations considered the productive and collective for the information due to the laws and the systems govern its actions. In addition, this chapter showed the process of connecting the govermental corporations to the world wide net (INTERNET), the Utilization of what available have the National Information Centre, where it became clear that there is 183 public corporation were connected to the Internet. Also this chapter disscussed the importance of applying the practical programes and systems from the similar integration in the public sector corporations and provision all requires to that. As for the fourth chapter, it deales with the substructure to the Information Network Govermental Corporations, where review the present Information Network and the essential suggestions to develop it with the clarification of the prelminary costs which is estimated at one and half million Dinnars. While the fifth Chapter, deals with applied framework to the data analysis of the study where we conclude the out come and the recommendation. The sixth chapter deals with appendixes and the study references.Item تمويل الإستثمار العقاري بالصيغ الإسلامية(جامعه النيلين, 2000-06) بتول الطيب علي محمدABSTRACT The fundamental objective of this study is to findasolution for the research problem The housing problem? Through Islamic way of funding. Despite the social and economic importance of the problem, housing is countered by a number of obstacles and handicaps: Firstly: The high cost of financing through the available financing channels. Secondly: The government has set tip various bankingpolicies that do not encourage real estate funding. Thirtlly: The nature of real estate investment, especially long terms funding, reduces its competition on the limited available funding resources. The research hypothesized that: (A) The usurious funding for real estate investment has hindered the growth and development ofthis sector. (ll) The Islamic formula of real estate investment leads to a better funding efficiency, and steps up the population growth. (C) Real estate funding is influenced by the governtnent banking policies. /\fter the conduction oftheoretical as well as practical studies on this issue, the research has drawn the following conclusions: * The usurious system, which has started in banks in sixtyth (r.-s), offers sums of money with certain interests in return. This longterm funding has subjected the banks to high inflation rates and gradually reduced capital. Generally, the interests system in banks does not care for the growth and development in the field ofreal estate; the reason that led to hindering of its role. "‘ The lslamic f_0rmula ofreal estate investment plays a great role in social and economical development via reservingthe resources and efficiency of employment. * Further more, the basis and restrictions ofthe central batik funding have become the main handicap against the constructional development process.Item تقييم المقررات الوظيفية التقديرية كأساس لتحديد الإحتياجات المستقبسلية بالمصارف المتخصصة دراسة حالة البنك الزراعي السودانى(2001) هشام عثمان حسين محمدABSTRACT An Evaluation Of The Estimated Administrative Component As Abases For Determining Specialized Banks Requirements Qf Manpower. Case Study: “ The Agricultural Bank of Sudan.” The researcher has investigated the drawbacks of employment based on determining the requirements of the bank under study of manpower that is based on estimates, which lack scientificness that was apparent in over staffing despite the sever lack of specialized staff. The researcher, throughout the chapters of the study tried to apply the scientific in an attempt to realize a scientific approach for determining the future requirements of manpower so as to contribute in resolving one of the major problems that affect efficiency and productivity. The study revealed that, The Agricultural Bank of Sudan was unable to reconcile its situations off, The geographical wide spread and the large procurement manpower [T990-T996] which was conducted with out any scientific standard that determine the actual requirements of manpower, This resulted in over staffing at the bank which the bank failed to resolve. Ultimately, the bank resort to closing 586 positionin T996 as remedy to this problem. The study accepted the predetermined hypotheses, which were: T/The techniques used in the field of manpower planning of commercial banks is the Estimated administrative component techniques. 2/The bank over looked the other methods and techniques of manpower planning due to application difficulties. 3/There is possibility of using more than one technique in the field of manpower planning at all administrative levels of different activities and operations of the case under study, this is because of our believe that there is divergence of activities at one hands and differences of work size and load on the other hand. The researcher under took some of the commonly practiced techniques of manpower planning. The study was concluded with a set of recommendation that aimed to highlight the disadvantages in such away that wise contributor to improve the work of manpower planners with in the banking industry.Item محاسبة التكاليف كأداة قياس في قطاع الخدمات (تطبيق عملى علي قطاع الحياة في المملكة الأردنية الهاشمية)(2001) عامر محمد سليمان الزغبيABSTRACT This research aims at creating a costing model in the services sector for application in the Water Authority in the Jordanian Hashimite Kingdom. It also aims at suggesting the possible solutions which the scientific concepts of accountancy provide . The study has considered the problems of costing accounts in the services sector and provided the suitable solutions which the application of costing accounts may face in this sector . The study has also considered the running and maintenance costs , how to specify and divide. The study provides a costing accounts model to the Water Authority using the monitory base for publishing it is activities notices in form of aggegates monitory tables which dose not give accounts information helping supervision and reasonable decision making . Hence, the study is a trial to build a costing model for the Water Authority to help establishing the cost of alcubic meter of water and of sewage and to help the decision makers to revise the prices of this service. The research has found it possible to apply the costing accounts in the services sector and to solve through scientific and practical thinking some ofthe difiiculties in this sector .Item الموازنات والمعايير كأدوات للتخطيط والرقابة(2001) الفاتح الأمين عبدالرحيمAbstract This study examine the subject ol’ budgeting and standards as planning and control tools in an attempt to establish a general and specific "l’ramework that govern the development of standards in the telecommunications industry. The study also deals with the possibility ol’ determining the appropriate standard__ to build a planning budget and seeks to solve the problem of performance evaluation through the review of the role of budgets and standards in accomplishing that. The aim ofexamining budgeting and standard costing is to question the potential benefits from them to design aperfect planning and control system in the telecommunication sector. This study was conducted on sudatel (Sudan Telecommunication Company) as an endeavor to upgrade the quality '"-of its .ser\/ices " and to realistically and objectively evaluate its performance. Due to the technological advancement of the telecommunication industry, the study was limited to the period To attain the objective ol’the study needs a comprehensive review of the principle oftelecommunication industry and the extent of its development as well as the critical need for pcrlect training and close control for the industry. That must be considered as /an ‘attempt to specify-=the lramework ol that system in the telecommunication industry as an introduction tor examining the standard costing system in this industry. The study also introduce_s and Fattempt to lay a foundation or a frame to prepare the yardsticks ,and standard costs relatedthere to in the aim ofestablishing planning budget which could be reliable for control and performance evaluation. The study also makes . critical comparison of the system adopted by the company with the scientific approach of standard costing preparation. The study Found there is no application ofthe standards costing system in the company— sudatel . This fact is reflected in the _rende_ring of unrealistic target performance and hence, in the ineflfectivenessi oi’ coinparison between, the actual and targeted performance. The company’s adoption offixed budgeting is considered to be, misleading if' _it is_the only‘ tool relied upon rfor performance evaluation therfefore some modifications have been made on this system seeking to improve the use of budgets and standards. That was achieved through the onelofflexible budgeting sy_s_tem. Consequently the comp_any’s management can rely ‘on budgets and standards costing as tools to evaluate the performance as well_as being means of planning and control . That necessarily requires the introduction of some modification and to abide by some guidelines. The company’s may- through planning budget — relay "on the planned return on investment to evaluate the over all performance of the company in the comparison with actual performance as away to find another basis — based on prediction — to evaluateperformance.Item تطوير المقررات الوظيفية التقديرية كاساس لتحديد الاحتياجات المستقبلية بالمصارف المتخصصة(2001) هشام عثمان حسين محمدABSTRACT An Evaluation Of The Estimated Administrative Component As Abases For Determining Specialized Banks Requirements Of Manpower. Case Study: “ The Agricultural Bank of Sudan.” The researcher has investigated the drawbacks of employment based on determining the requirements of the bank under study of manpower that is based on estimates, which lack scientificness that was apparent in over staffing despite the sever lack of specialized staff. The researcher, throughout the chapters of the study tried to apply the scientific in an attempt to realize a scientific approach for determining the future requirements of manpower so as to contribute in resolving one of the major problems that affect efficiency and productivity. The study revealed that, The Agricultural Bank of Sudan was unable to reconcile its situations off, The geographical wide spread and the large procurement manpower (T990-T996) which was conducted with out any scientific standard that determine the actual requirements of manpower, This resulted in over staffing at the bank which the bank failed to resolve. Ultimately, the bank resort to closing 586 positionin T996 as remedy to this problem. The study accepted the predetermined hypotheses, which were: T/The techniques used in the field of manpower planning of commercial banks is the Estimated administrative component techniques. 2IThe bank over looked the other methods and techniques of manpower planning due to application difficulties. 3/There is possibility of using more than one technique in the field of manpower planning at all administrative levels of different activities and operations of the case under study, this is because of our believe that there is divergence of activities at one hands and differences of work size and load on the other hand. The researcher under took some of the commonly practiced techniques of manpower planning. The study was concluded with a set of recommendation that aimed to highlight the disadvantages in such away that wise contributor to improve the work of manpower planners with in the banking industry.Item أثر الصراع الدولى في تسويق العمل الخيرى في الفترة 1996 -2001م(2002) محمد حمدان الحربىItem التحليل المالى ودوره في إتخاذ القرارات(2002) محمد علي محمد برسىAbstract: The importance of the research in the financial analysis techniques arises from its importance in the financial decisions making, and as an effective follow up tools in the hand of all concerned in the organization. This research has pointed out the importance of linking the financial analysis with the attached and published financial statements in order to explain the effectiveness of providing the financial analysis inside as well as outside the organization. Absence of the financial analysis statements in some firms makes it very difficult to diagnose the fmancial status of these firms and consequently the difficulty of taking the appropriate and alternative decisions. The pinpoint of the fmancial analysis is to reach the optimum financial decisions out of the comparative statements for different firms in different periods. - _ Hence, the fmancial analysis are considered as one of the most important tools to the all concerned such as management, creditors, banks, stock holders. As a result, the financial analysis with its tools, concepts and goals, when properly applied, best investments opportunities and appropriate altematives could be achieved for the individual and public projects, Also, the right evaluations for the financial analysis, the correct decisions may be obtained, risks are reduced and appropriate plans could be established and provided to whom are concerned in the financial statements. ' The research has considered all the theoretical and practical sides of the financial analysis. The most important recommendation reached, is that special attention should be given in developing the concepts of the financial analysis amongst those who may have the benefits and interests in the organization.