كلية التجارة

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    التدفقات النقدية الخارجة وأثرها علي الاداء المالي دراسة حالة الصندوق القومى للتأمين الاجتماعي
    (200) مناسك حسين سليمان ابوصالح
    ABSTRACT 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 occurrence
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    اثر التضخم على عدالة احتساب وتجديد وعاء الضريبة على الشركات العاملة في الجمهورية اليمنية
    (200) عبدالسلام علي عثمان
    Abstract 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.
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    الوعي التكاليفى أهميته _ قياسه _ تنميته
    (1974) بهجت عبد الغفار محمد موسى
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    الشخصية والتهجير
    (1975) حسن أحمد حسن عبسي
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    سياسة الحيطة والحذر من وجهتى المحاسبة والضرائب
    (1975) فاروق عبدالباقى عبدالحميد العقدة
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    الفائض الاجتماعي والهجرة الريفية الحضرية
    (1987) سعيد محمد عثمان المعصراوى
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