كلية التجارة
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Item أثر السلوك الذاتى والمهني للمحاسب والمراجع القانوني علي اداء الخدمات الضريبية وثقة الممولين (دراسة تطبيقية علي المكاتب وشركات المحاسبة والمراجعة في السودان)(2002) كمال بشير اسماعيل ابراهيمAbstract Tax Service Include recognized pamework provided by by certified accountant to all users of financial statements. The Research problem Represented in the following Questions :- " ' - Is There is acoralation relalirnship between the personal ethics of certified Accountant and tax servces ? - Do Compliance With to Profosional eithics repuirements inseare the Confidence of tax-Payer Towords Published Financial reports? ' — To what Extend did the acceptance of consultany services effect the Profesional codes and eithics ? ' — Did the tax cepuity depend on the Compliance of the certified Accountant to Accouting and Auditing standards ? _ The pupose of the research is to identify the offect of proferional codes and eithics certified accountant towards of tax services and confidence of tax-payers, so the following hypothises are tested : Hypotherse One There is stafistical wrlation between profsional codes and eithis of certified accountant and provision of good services to the users of . financial repnts . Hypothesis two The compliance of certified accountant to the requirements of . propeional eithics inseare the confidence of tax~ payers towords published financial repent. Hypothesis three Acceptance of certified accountant to provide consultany services will not effect proferional code neither the confidence of tax~ payers on A published financial reperts Hypothesis fou_r . ' l The compliance of certified accountant on Accounting and Auditing standard leob to insease the confidence chamber of taxation and tax- payers these leob to tax-equity . Au _hypothesis confirmed summary of the findings which are to follows : 1- His proved that compliance of tax-' servicer by the certified accountant has negative effect proferional codes and performance what ever the size of the constraints. ' 2- Compliance of certified accountant to the requirements of oroferional codes and eithcs solely will not insearse the confidence of tax-payers and tax Autherihes toword published financial repots due existerce of negative constraints imposed on Accounting and Auditing proteien re knowledge of the protctive procedures against Auditing enable the certified accountant to provide constancy services umthout Abuising the proferuial codes and eithics thies will leod to mere confidence of tax-payers towode puflished financial repert . 3- The compliance of certifieduaccountant to integrity code toworde professional of trading in addition to comply with taxrules and regulations which lead to professional development thuo insearing the _ confidence of tax- Authorities townds Audit proferion . The follouing recommendations is beaed on the finding : 1- The duty of the certified accountant is to identify early the negative constronts which offect his proferional oerformance so as topravide aconfidence tax- services . 2- The necerodty to promote and develop proferional codes and eithics to inseare quality of constany services and confidence of tax-payers on published financial report . 3- The tax- Authonty is required must adhere to information bered on published financial reperts approved by the Auditor to retion the mutual confidence between the Auditor , the tax-Autherties and‘ the tax-payer respectivelyItem النظام الموحد للتكاليف في قطاع التشيد والبناء(1974) صبحى مسيحه عبدالسيدItem أثر الأنظمة المحاسبية علي نوعية المعلومات المالية دراسة مقارنة بين انظمة التشغيل اليدوي والتشغيل الإلكترونى(2005) محمد عبدالمنعم الله جابو الشيخAbstract 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.Item دور المعلومات المحاسبية في تقويم أداء البنك الزراعي السوداني بدولة تشاد(2007) صلاح عجيب الشفيع حمدAbstract 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.Item نموذج مقترح لقياس وعاء الضريبة علي القيمة المضافة في ظل نظم المعلومات المحاسبية المحوسبة(2008) حسن مبارك علي متوليAbstract This study investigates the computerized accounting information systems and their use in setting a practical framework to measure the taxable amount of the value added tax (vat), presenting reports, "providing the required dlocument to measure the taxable amount of the value added tax in the computerized accounting information systems and formulating an accounting model enabling measurement of the value added tax in the computerized accounting information systems. The study problem is manifested in employing computers in managing the accounting data in the institutions that are subjected to the value added tax and which are audited by the Taxes Chamber due to absence of auditing, Change of form of the documents and the traditional files on which the tax auditor was depending in auditing and difficulty of using the traditional tax methods. In the light of the study problems and objectives , the following hypotheses were formulated l. The first hypothesis : implementation of the computerized accounting information systems assists in decreasing thel cost of measuring the taxable amount of the bi tax. 2. The second hypothesis the accounting information systems. effect measurement of the taxable amount of the value added tax in terms of procedures and means. 3. The third hypothesis the computerized accounting information systems, are properly and accurately measure it. The study concludes with related to the finding of study. Necessity of encouraging of using the read-made programs in the institutions registered in the value added tax, Which their outputs provide the required accounting documents for the auditing processes. Necessity of building the officials who use the computerized accounting information systems in their institutions as welllas necessity of providing all the required documents to the tax auditing processes. Necessity f putting and end of the evasion by activating the value added Tax Act, 1999 regarding section of punitive measures and punishments.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 المعلومات المحاسبية في ترشيد قرارات الائتمان بالمصارف التجارية الليبية(2007) السنوسي محمد الزوام البهلولAbstract This study targets the rationalization of credit decisions at the commercial banks to delimit the credit risks through studying the weak points of credit policy at the Libyan commercial banks, and studying the effective factors, and principles for judging the client capacity, and determining the resources and causes of credit risks at the Libyan commercial banks, and the used methods to delimit these risks, and to bring into view the information resources adopted by the Libyan commercial banks in the event of granting the credit . For achieving these objectives , answers have been adopted for the following questions: 1-What is the nature of the credit policy at Libyan commercial Banks ? 2- What are the information resources which have been adopted by the Libyan commercial banks in the event of granting the credit? 3- What are the effective factors in judging and evaluating the credit capacity at the Libyan commercial banks ? a- What are the related factors associated with the client character ? b- What are the factors which concern the client fmancial position ? c- What are the factors relating to the client payment capacity ? d- What are the factors relating to the surrounding circumstance of the client ? e- what are the factors relating to the collaterals that have been given by the client ? 4- What are the methods used for delimiting the -credit risks at the commercial banks ? 5- What are the reasons of credits obstacle at the Libyan commercial banks and what are the indications which predict the client hindrances, and what are the adopted procedures to remedy the delayed credits? The following methods have been used in the analysis: the analytical derivative method for determining the research cores and to setout the questions . The practical inductive method , which has depended on questionnaire lists and personal interviews with the credit expertises in the study community . The historical method for the follow-up of previous studies which relate to the research subject . The researcher has reached! the following important conclusions :- 1- the commercial banks have not adopted prediction study for detraining the available funds for credit . 2- the commercial banks face many restraints in the application of granting credit procedures and principles , which has been set out by the Libyan central bank . 3- the lack of experience of credit officers and the negligence in studying the credit and the increase of competitions between the banks , considered to be the most important reasons of credit risks. 4- there have been anumber of indications which reflect the disarrangement of credit such as the delay in the repayment and the shortage of deposits funds , and the absence of the client from the bank for along period . Recommendations 1- reviewing of credits policy in the Libyan commercial banks , so as to be sufficient for the regulation of the credit process and to be strictly accurate to enable the banks to confiont any restraints during application . 2- the necessity of up grading the capacity of credit officers at the Libyan commercial banks through the arrangement of specialized training courses in the field of credit , such as to seek assistance from high qualified researchers to under take this training process . the banks shall perform insurance against credit risks and the waste of credits and participation with others" distribution of credit risks between many banks" and also as two additional approaches for delimiting the credit risks and credit waste . the necessity of establishmentof special department for each bank for the study and remedy the wasted credit and the objective of this department is to find out earlier the wasted credit and to study the cases and determine the best means for the remedy of each of them on the light of consequences of the study .Item مدى الحاجة إلى خفض التكلفة لمواجهة الأثار الناجمة عن خصخصة الاقتصاد الليبى(2006) عياد أحميدة عاشور الردادABSTRACT 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.Item دور الموازنات التخطيطية في الرقابة وتقويم الأداء(2004) علي عاشور المصراتىAbstract 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 costItem إستخدام الأساليب الكمية في الرقابة علي المخزون السلعى(1974) عبدالسميع الدسوقى السيد