دراسات حوض النيل - العدد 19

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مؤشرات استدامة مديونية خلال الفترة من 2000 - 2013 م
(جامعة النيلين, 2017) سعد عبدالله الكرم
Abstract: The paper took Sudan foreign debt and development in light of the economic variables on domestic and global levels. The problem of the paper is represented in that while the foreign loans constituted a source of development in Sudan, but they nonetheless created a real crisis that threatened the economic and political stability; therefore it was necessary to answer the questions: - To what extent did the foreign debts contribute to the ﬁnancing of development in Sudan?. - What are the most important reasons that led to the worsening of the crisis and non-sustainability of Sudan foreign debts?). The importance of the paper emanates from acknowledging that while the foreign debt has an important impact on the development in Sudan, but it may turn into a crisis if not utilized optimally, so the paper is trying to study the foreign debt crisis in Sudan to understand it and make proposals to address it. The paper assumes that there is a continuous increase in Sudan foreign indebtedness, and that the inefﬁcient exploitation of the foreign loans led to the non- sustainability of the foreign debt. However the political factor further exacerbated the crisis of Sudan foreign indebtedness. The researcher used the secondary sources of infonnation and data to beneﬁt as far as possible from the economic literature, books, references, researches, brochures, publications and reports relevant to the research subject. The researcher used the historical and descriptive analytical approaches in an attempt to reach logical results to contribute to the development of proposed solutions to address the foreign debt crisis in Sudan. The researcher found that the foreign debt of Sudan continues to increase with high sustainability indicators meaning that the country is going through a sharp foreign debt crisis rendering it difficult for it to meet its obligations and obtain new loans on concessional tenns.
الامن النفسي وعلاقته بالتحصيل الدراسي لدى الطلاب المكفوفين بمعهد النور
(جامعة النيلين, 2017) سهام علي طه علي
This research aimed at exploring the relationship between the psychological security and education achievement of ritual impartial basic school students in Al Noor institute in Bahrain anew. The sample consist of (60) students, male and females.(25) male ( 35) females. The researcher used the correlation descriptive method to study the mutual relationship, because it's consistent for such studies. The researcher used psychological security test benefited from Aza Adam, also the researcher used academic achievement test. The data analyzed by SPSS program, she used the test of: Pearson correlation, T-test for one sample and two samples, Alpha Cranach coefficient, and one way analysis test ( ANOVA). The results indicated that: The general character of psychological security of impaired students in Alnor institute is high. There are no signiﬁcant statistical differences in psychological security between male and females. There are no significant statistical differences in psychological security according to class level. There are no significant correlation relationship between psychological security and age of visual impaired students. There are significant correlation relationship between psychological security and academic achievement of visual impaired students. ln conclusion the researcher presented some recommendations and suggestions.
تطبيق العلاقات العامة في السودان بالتركيز علي المنظمات العاملة في ولاية الخرطوم
(جامعة النيلين, 2017) محمد الناجي الجعفري
ABSTRACT Implementations of Public Relation In Sudan The paper highlighted the implementations of public relation in Sudan; random sample has obtained from the main big Companies in Sudan, Khartoum State. The study does work overall public relation scientiﬁcally and implementary. the data has been obtain by way of qutionnare and analyses by SPSS programme used ratio analysis. The paper attained many results e.g. there is negligence to the public relation management. Also there are many managerial organizational and ﬁnancial problems faced this management. The study recommended taking attention to this important management and solves its problems.
دور المعلومات المحاسبية في ترشييد قرارات الاستثمار في اسهم الشركات المدرجة في سوق الخرطوم للاوراق المالية
(جامعة النيلين, 2017) علي البشير احمد
This study aims to ﬁnd 0ut‘?the role of accounting infonnation and its effect when making investment Jniecisions in terms of buying and selling shares of companies listed on the.Khartoum Stock Exchange. To achieve the objective of the study, a questiommire has been prepared based on a range of previous studies, to build scale for testing the understanding of investors for accounting information and adequacy and their awareness of the importance of this information among ot.herTinformation and how they use them when they make their investment decisions. Based on the views of 30 individual investor, results of the study shelved that investors realize the importance of accounting information in their investment decision-making process and in particular the statement of ﬁnancial position. They are also aware that other non-ﬁnancial infonnation is of high-impact on their investment decisions. The answers pointed out also that the auditors‘ reports to the accuracy of the ﬁnancial reports have a signiﬁcant effect on their decisions.
القيم الخلقية في الفكر الاسلامي : قيم العمل نموذجاً
(جامعة النيلين, 2017) محمد كامل الدويكات
مظاهر واتجاهات التغير الاجتماعي بالمجتمع البدوي بشمال دارفور واثرها علي حياة البداوة : دراسة تطبيقية على مجموعات البدو حول منطقة كتم
(جامعة النيلين, 2017) النور حسب الرسول صلاح كدادة
The study addressed the issue of social change in the society of the nomads at Northern Darfur State, Sudan. It focuses on the changes that took place in the social structures and systems of the nomadic societies around Khutom area after the change in their lifestyle from wanderers to settlers. The study aimed at understanding the changes in the social life of such societies that emerged as a result of shifting from mobile grazing to permanent settlement. It further tried to understand the changes that occurred in the family system in terms of size, structure and housing system, as well as the extent that education has affected the economic system and the trends of the member of the society with regard to traditional nomadic values. The study was based on a number of hypotheses mainly: The existence of variations of statistical reference between the educational level of the head of household and the number of the family members, and between the duration of their stay and their occupations, as well as between the educational level and the loyalty to the tribe. The study resulted in a number of findings mainly The nomadic society was found to be endogamous with little exogamy, with the prevalence of the extended tamlly pattern. Changes in the marriage system and the related practices before and after settlement were detected. Changes in the occupations of the majority of the settled nomads from grazing to farming and other occupations, beside changes in the political system and the emergence of post-settlement political cultures and activities that were not known before were found. No signiﬁcant change was detected in the norms and value system as tribalism was still prevailing. The study has proposed that the Wanderers be encouraged to settle by making settlement more attractive , encouraging farming among those who settled by providing them with subsidized agricultural equipments and tools and encouraging settled grazing system , making easy access to education and rehabilitating its infrastructures, directing more care to the health system , primary health care and child and maternity health , training and promoting traditional tribal administration system to combat negative phenomenon and raising religious awareness as well as spreading and promoting the culture of diversity, tolerance and adherence to law.
Shape-anisotropy Type of Young’s Modulus for Transverse Isotropic Rocks Regarding the Orientation of Foliation Plane
(جامعة النيلين, 2017) Esamaldeen Ali Mohammed
Abstract: Generally, engineers need to know how rocks deform when subject to the various loads associated with engineering structures. Hence, deformability of anisotropic rocks is essential for design purposes. However, intact rock deformability depends on the orientation of the applied load. This study carried out to assess the curve-type elastic modulus anisotropy of banded amphibolite rocksas a function of foliation plane angle (B = 0°, 30°, 60° and9O°). The unconﬁned compressive test was performed on drilled rock samples and the values of elastic modulus are calculated. The results obtained have shown that Young modulus values of amphibolite rocks with B follow both types of shape anisotropy, “U-shape” and “decreased order-shaped”. However ,there is no clear dependence on microstructures characteristics of subtype-amphibolite rocks that controlling modulus “shape- anisotropy”.lt seems that this is mainly due to slight undulation of foliation planes, that being not perfectly straight. Thus, this study recommended further research could he undertaken regarding the role of modulus “shape-anisotropy” within the same litho-type.
المخصصات الفنية واثرها على اداء شركات التامين
(جامعة النيلين, 2017) عبدالله محمد عبدالله محمد احمد
The study deals with impacts technical allocations on the performance of Insurance Companies in Sudan. The srudy’s problem is embodied in the inaccuracy in estimating the technical reserves of the Insurance Companies that are not shown in the ﬁnancial accounts, accurately.
اثر التخطيط الاستراتيجي في انتاج وتسويق الصمغ العربي
(جامعة النيلين, 2017) فكري كباشي الامين
Comprehensive strategic planning in today‘s world has become a feature of the modern-day attributes and all sectors within the state level , and it became the main obietive of every sector that determines the long-term goals and short programs , And to develop an integrated plan that is performed on deliberate steps seeking to achieve these objectives , It has to be the follow-up implementation ot the plan periodically to be able to solve the problems of implementation at the appropriate time , Gum Arabic is considered one of the most important cash crops , which are characterized by high comparative advantage without any alternatives , therefore the demand for it is increasing globally and is used widely and participated in the foreword. Sudan has long been a citizen of civilizations in the Mediterranean basin and Europe , Sudan is the first country in the world in terms of production and the proportion of Sudan ranges between 80-85 ‘/- of the global production of gum from Sudan , ‘ During the recent decline in production and marketing level and entered other countries compete Like Chad and Nigeria in the production of gum Arabic and through this paper will be the answer to the question that says: Sudan to regain its international status through the strategic planning for the production and marketing of gum Arabic ?. Through this paper it was reached the following conclusions 1 1. Their no strategic plan in Sudan for the production and marketing of gum Arabic take into account the support and development of productivity improvement and rehabilitation of producers over coordinating programs with government agencies and international and local companies to provide the necessary to increase productivity and development facilities in quantity and quality plan.
نظم المعلومات المحاسبية الالكترونية ودورها في ضبط الاجور والمرتبات بالوحدات الحكومية : دراسة ميدانية
(جامعة النيلين, 2017) الزين عبدالله بابكر
The study problem Consisted in identifying the extent of the electronic accounting system to wages and salaries in those units, the study aimed to ﬁnd out how to take advantage of electronic precision and speed in providing information to assist in evaluating the perfomtance of the units of the systems, the study found that the electronic accounting system helps govemment units on the speed preparation oi wages and salaries.
دور المحاسبة القضائية في التنبؤ بحدوث الازمات المالية : دراسة نظرية
(جامعة النيلين, 2017) عبدالرحمن عبدالله عبدالرحمن
Targeted research to identifytthe concept, objectives and areas of New forensic Accounting branch in the ﬁeld of accounting, and the necessities of the practice of forensic accounting, in addition to identifying the skills and qualiﬁcations of forensic accountant. Where that legal disputes relating tto fraud in the ﬁnancial reports of the companies are not taken to aonsult accountants and auditors thereon, leading to delay the specialvprovisions, or even that the provisions exporting may be incorrect Ifdue to lack of knowledge that can be provided by accountants andmuditors as consultants and experts in the judiciary, "accountants forensic". The research concluded that there is a difference between the skills and areas of the forensic accountant and nomial accountant and the external auditor, and that forensic accounting is a mix between the concepts of investigation and litigation and the knowledge of accounting, ﬁnance and auditing to prevent and detect fraud andsfraud in the ﬁnancial statements and the investigation for ﬁnancial scandals that suspected and theﬁ of assets, and that the judiciary needs to experts and consultants from accountants to take advantage of them in the inquiry procedure and discover the extent of sincerity Information ﬁnancial Statements, and opinion in lawsuits relating to ﬁnancial irregularities and fraud in the ﬁnancial statements, and forensic accounting important role in predicting the occurrence df ﬁnancial crises . Find the need to recommend publication of riforensic accounting concepts at both academic and professional, and the need to embrace the idea of a new forensic accounting as a profession in the ﬁeld of accounting and grant certiﬁcates to which they relate to do in the detection and prevention of fraud in the ﬁnancial statements.
الامام عبدالرحمن المهدي : مداولات الندوة العلمية علي هامش الندوة العلمية للاحتفال المئوي (المام عبدالرحمن المهدي)
(جامعة النيلين, 2017) حسن مكي محمد احمد; يوسف فضل حسن; محمد ابراهيم ابو سليم; الطيب ميرغني شكاك
Evaluation of Coefficient of Uniformity and Water Distribution Uniformity under Three Operating Pressures and Three Conﬁgurations Using T win-Nozzle Plastic Sprinkler Heads
(جامعة النيلين, 2017) Abdelmoneim Elamin Mohamed
This study was conducted during February 2014- August 2014 in the Demonstration Fann of the Faculty of Agriculture, University of Khartoum at Shambat (longitude 32o32'E, latitude l5o40'N and altitude 380 III amsl), on a total area of 40 m >< 30 m .The objective of the study was to determine the effect of layout conﬁguration under different operating pressures (1.0, 1.5 and 2.0 bar) on the coefﬁcient of uniformity (CU %) and distribution uniformity (DU %). The tested conﬁgurations were the square, rectangular and triangular sprinkler pattems by using twin- nozzle plastic sprinkler heads (DAN).For each conﬁguration, a solid-set sprinkler system was designed and installed .Catch cans were placed at centre of grids of 4><4 m. The completely randomized design was used, and treatments were replicated three times. For each treatment the system was run for one hour. The data was analyzed, using Minitab Software Version l6. The triangular conﬁguration recorded the highest uniformity coefﬁcient and uniformity of distribution under 2 bars operating pressure. The mean CU% of value (82%) and DU% of value (76%) at (P2 0.05) gave the following descending order: triangular > square > rectangular" conﬁguration. All values obtained were within the acceptable range of standards set by Keller and Bliesner 1990. The appropriate operating pressure and sprinkler conﬁguration should be considered when designing and installing a solid-set sprinkler system.
اطماع اسرائيل في مياه نهر النيل : دراسة في عمق العقيدة اليهودية
(جامعة النيلين, 2017) يس مزقول اسماعيل انداسو
Jews plans - before the establishment of their state in the land of Palestine, a long time a go - to secure the water side of their lives in that state, and that the insertion of some of the texts in their holy books - (Torah and Talmud) - the geographical boundaries show that State, so as to ensure the largest of aquatic nature guarantee them a geographical area water security, they announced it in the texts of the Torah as (from the Euphrates to the River Nile). As a result, they sought to control the sources of those water resources, including the (Nile). Although the agreements signed in this aspect, but the leaders of Israel - the habit of the Jews and their nature - do not adhere to any era did not agree with what they wanted and had planned for him, so still ambitions continuing to control the headwaters of the Nile River, in inducing some African countries to implement some of the policies so as to ensure their water security, citing that (God) gave them those spaces, so they obey control them.
The lmpact of Article 16 (b) On The Letter of Credit Contract
(جامعة النيلين, 2017) Abuzer Abbas Alhaj Abdullah
Based on the UCP 600 sub article l6(b), this paper focuses on the concept of seeking applicant waiver in respect of discrepant documents tendered under the letter of credit, in order to set up the appropriate course of action to be followed on the basis of strict compliance principle. The paper discussed the validity of approaching applicant seeking waiver and put it clear that; the prevailing banking practice in this respect is inconsistent with the nature of the letter of credit, the privacy of contract and Nemo dat rule as well. One of the primary sources is the Uniform Customs and Practice for Documentary Credits (UCP 600) as well as the doctrine of strict compliance, contract theory. Other primary sources comprise court decisions associated to the UCP rules. The secondary sources involve text books and review articles describing, explaining and evaluating the applicable rules and related court decisions. The methodology used in this paper involves analysis of the UCP rules, related case law as well as associated literature reﬂecting the views of experts. Consequently; the paper suggested that issuing bank has to stick tightly to the strict complying principle when discharging its payment obligation and thereby restore the validity of the letter of credit as a powerful payment instrument in cross borders’ transactions.
دافعية التعلم والجوانب النفسية لدارسي اللغة العربية للناطقين بغيرها
(جامعة النيلين, 2017) عمر حسب الرسول عثمان محمد