تجارة - ماجستير

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End date: 2009Subject: search.filters.subject.محاسبة

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    أثر الأنظمة المحاسبية علي نوعية المعلومات المالية دراسة مقارنة بين انظمة التشغيل اليدوي والتشغيل الإلكترونى
    (2005) محمد عبدالمنعم الله جابو الشيخ
    Abstract This study focuses on the accounting systems and their effect on theyquality ofthe linancial information. _'l'he research problem is based on what are the "risks ensuing li"o|n applying the manual accounting and economic systems and their impact on the quality ofthe accounting and electronic systems andtheir impact on the quality of the accounting information. the control procedures and the internal auditing. The objective of the research is to stud)" the manual and electronic accounting systems and evaluation of the nature ol risks stemming from them on the accounting information. For realization the objective of this study, the researcher has conducted a field study in some companies of business sector which apply manual accounting system or mixed or electronic. The following hypotheses were tested:- First hypotheses : the environment risks ol’ manual accounting differ the from ones ofelectronic on the financial information. Second hypothesis: the application ofelectrionic systems lead to increasing risks on accounting information. Third hypothesis: the nature of internal control elements following in the manual accounting system tlil'l'er from the ones under the electronic systems. Fourth hypothesis: the electronic system has elilicct on the quality of the accounting inl'ormation. The study was concluded with recommendations as enumerated below: l- the Sudanese business sector have to Zl|1pl_\' the electronic systems for their information. 2- Designing the electronic systems must be done with flexibility. 3- Relating the accounting systems to the administrative method of effective decisions-taking. 4- Necessity ofapplying methods and standards that measure the value of accounting information with the electronic systems.
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    دور المعلومات المحاسبية في تقويم أداء البنك الزراعي السوداني بدولة تشاد
    (2007) صلاح عجيب الشفيع حمد
    Abstract The research lighted the role of accounting information in the evaluation of the experience of the Agricultural Bank of Sudan, in Chad, in the period 1997 -— 2005. The research problem was represented by the problems and difficulties which faced the Agricultural Bank of Sudan, in performing its activity in Chad, and the role of accounting information in knowing and solving these problem. The research aimed at the study and evaluation of the experience of the Agricultural Bank of Sudan, in Chad; and the extent of the suitability of the financial and banking policies which are applied in Sudan, to the banking systems which are applied in Chad as one ofthe (Commission Bancaires de l’afrique Centrale) (COBAC) regional States. The research depended upon testing the extent of the correctness of the following hypotheses: 1/ some of the banking policies and systems which are applied in the Agricultural bank of Sudan, do not suit those applied in Chad, as are of the COBAC regional States. 2/ Most of the leading Institution and Banks in Chad suffer from some deficiency in the banking system. 3/ The accounting information plays an important role in the evaluation of the banking performance, as they provide good indicators. T The following methodologies were used in the research: the inductive, deductive, descriptive, analytic and historical. To realize the research objective and test the hypotheses, the case of the Agricultural Bank of Sudan, in Chad, was studied. The researcher found out that the hypotheses were correct and several findings and recommendations. The most important findings: l/ The banking policy ofthe Agricultural Bank of Sudan aims, to a great extent, at caring for the agricultural sector and the implementation of the policies which aim at the development of this sector. 2/ The banking policy of COBAC approved some amendments and improvements, to complement the deficiencies in the accounting system, after the joining of the Agricultural Bank of Sudan, to it. 3/ The quality of the accounting information depends, basically on the extent ofthe provision of the required characteristics, for the purpose of assisting the higher management, in taking the proper decision. The most important recommendations: 1/ It is important to take the importance of the accounting information, and its role in the evaluation of performance, into consideration. This would promote investment in the West African Region and (Comission Economique ct Montaire de l’ Afrique Centrale) CEMAC States. 2/ There is a need to observe the flexibility of design in the accounting systems and the possibility of observing the renewals and the additions, whenever some deficiencies occur during practice and application. 3/ There is a need to care for applying the techniques and standards of the value ofthe flow ofthe accounting information in the banks; for the evaluation of the accounting information used in them.
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    مدى الحاجة إلى خفض التكلفة لمواجهة الأثار الناجمة عن خصخصة الاقتصاد الليبى
    (2006) عياد أحميدة عاشور الرداد
    ABSTRACT The researcher has dealt with the role of cost reduction as means to overcome the affects of privatizing the Libyan economy in an attempt to attain or arrive at the intended cost utilizing the scientific means to achieve such goals. The research problem is depicted in that economic units and industrial companies in Libya are now surrounded with an ever changing and developing environment, thus how cost can be reduced in order to achieve the intended cost. The research significance is in that the subject of cost reduction is considered one of the most important subjects which wins the interest of any company to achieve a competent advantage besides the need to bring over experiences of some other countries in this areas. The researcher has tested the following assumptions: 0 Cost reduction increases companies competency in the light of privatizing the Libyan economy. I The manner of cost reduction is considered among the methods used in facing up to the affects due to Libyan economy privatization. 0 Over whelming in cost reduction may in some instances lead to bad manufacturing or bad production which is diversely reflected on the production unit reputation and its future sales. The researcher used the following methodologies: Q Inferential methodology: to determine the problem stereotypes. 0 Inductive method: to study the applied aspect and testing of assumptions. I Comparative historical method: to introduce the previous studies and theoretical frame. ‘ 0 The analytical descriptive methodology: for field study. The following are the most significant outcomes of the study: Cost reduction plays a vital role in overcoming the undesired affects due to privatizing the of Libyan economy. Cost reduction method is the most important means which must be followed to make privatizing a success, however, there are other means and/or methods such as production improvement and advertising for products. That the steps taken such as customs duty cancellation and halting production tax for ° years, greatly contributed in products cost reduction. The most of the recommendations: - Benefiting from the successful experiments of other countries which superceded the Libyan Jamahiriya in the field of cost reduction. - Dealing with the labor surplus which can not fully absorbed by the privatized units. - It is necessary to introduce some legal and financial reconciliations in order to keep pace with privatization procedures and making it a success.
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    دور الموازنات التخطيطية في الرقابة وتقويم الأداء
    (2004) علي عاشور المصراتى
    Abstract This research assesses the implementation of planned budgets in industrial enterprises in developing countries. It appraises th_e adoption of planning as a means to identify future objectives. It stresses on preparedness on what to do, where and when to achieve its objectives? This process provides efficient control over planned operations as a means of assurance of sound implementation, assessing its impacts on future activities and relevant decision making that contributes in increasing efficiency and good governance. Accordingly, the purpose of the study is to encourage enterprises in the Arab countries to benefit from the usage of planned budgets as efficient means for planning, control and reform. This provides the following: 0 Integrated system to evaluate performances through controlling actual performance 0 Comprehensive and regular planning for all activities 0 Increasing and improvement of management, encouragement of team work, building sound environment for cooperation among different management levels. 0 Coordinate all efforts to achieve the cnterprise’s objective. The study hypothesized the followingt 0 Unless planned budgets were used enterprises will face continuous productive and managerial problems resulting on irrational decision making and wrong choice of future activities. I Planned budget as a means of control and performance correction’ will increase management efficiency encouraging team work = The implementation of planned budget increases enterprise’s competences in‘-production and reducing the cost
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    الوعي التكاليفى أهميته _ قياسه _ تنميته
    (1974) بهجت عبد الغفار محمد موسى
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    سياسة الحيطة والحذر من وجهتى المحاسبة والضرائب
    (1975) فاروق عبدالباقى عبدالحميد العقدة
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    مدى استقلالية مراجع الحسابات فى الجماهيرية
    (2005) نورى الشارف محمد الغزيوي
    Abstract This research tackles to what extent the independence of the auditor in Libya, through the study of the organization of the accoimting and auditing, to know the factors, principles and the props which included in the Profession Regulation Law and the other related Lows. Presently, the concem about the auditing profession increased in Libya. Whereas the study problem represented ill the study of the factors affecting the independence of the auditor in Libya. Through the study of the problems which affect the independence and to know to what extent the availability of the principles and factors stated in the Profession Regulation law and the other Laws. The following hypothesis were tested: 1. Non-existence of specific standards in Libya for the profession which specify the behavior and conduct of the auditor leads to the risk of loss of the independence . 2. The choice of the extemal auditor by the administration and the specification of his remunerations leads to the risk of the loss of the independence. 3. The loss of the independence affects negatively and directly the type of the auditor report . For the achievement of the research targets and the hypothesis test, the researcher made an analytical study for the Profession Regulation law, data, information fiom the ofiices, the auditing and the Popular Committee for Monitoring, and reached the following results : l. The first hypothesis is valid, whereas it became obvious that there are no specific standards in Libya for the specification of the behavior and conduct of the profession that support the independence, a matter which let to the non-existence of restrictions that control the behavior of the auditors. 2. Validity of the second hypothesis, whereas it became obvious that the companies administrations has a great role in the choice of the auditors and that give them the opportunity of affecting the auditor and his independence. 3. Validity of the third hypothesis, whereas the auditor's independence is regarded one of the conventional basic principles and it is the cornerstone for the auditing operation. From the most important recommendations are : 1. Formation of a specialized committee to study the Profession organizing laws and to act for their development and to fill any shortage thereof. 2. Review of the measures of the appointment and dismissal of auditors and fixing their remuneration applied in Libya in order to achieve their sufiicient independence. i 0 support the concept of independence among the auditors 3. T through the specialized training course.