The Experience of Islamic Banks in Syria Current Condition and Obstacles (2007-2011)

Islamic Banking is considered an important subject that researchers and economists are interested in nowadays. Studying economic development finance, identifying and overcoming its obstacles are one of the important issues that help pave the way to economic development. To that end, the researcher seeks to define Islamic Banks, identify the difficulties which they face in Syria, and make proposals. The study shows that there are many obstacles facing the Islamic Banks in Syria, and presents a number of suggestions which might contribute to overcome these hindrances and accelerate the achievement of economic development in Syria.

The Relationship between the Duration of Mechanical Ventilation and Endotracheal Intubation Associated Pneumonia in Surgical Emergency

Endo-tracheal tube –associated pneumonia (ETTP) or ventilator associated pneumonia is the most dangerous complication in the intensive care units especially the surgical one (1). The objective of this study is to evaluate the incidence of (ETTP) in the emergent surgical intensive care and its relationship to the duration of mechanical ventilation and try to define if is it linear or not . It is important to begin our special studies in surgical intensive care units because we expect different incidence and mortality compared with international rates.

The Impact of Earnings Management on the Measurement of Taxable Income

This research has tried to study side of the overlap between the financial accounting and the tax accounting, which could cause effects on the results of tax by the measurement accounting acts, this research has studied the impact of the earnings management in companies on the results of tax of these companies, and the impact of the income smoothing, as a special mechanism of the earnings management, on the results of tax, the income smoothing has been studied in this research as the management when smoothes the income it doesn't recognize incomes in the accounting periods itself where there are these profits, but it acts on distribution the income among the years to ease fluctuations in earnings among accounting periods, and thus it avoids large payable taxes in the progressive tax which is compatible with high profits, so that it works to keep profits within the limits of acceptable deductions, but in this research and in the case of the non-progressive Syrian corporation tax which removes the last effect of income smoothing on the Syrian corporation tax, but can be done to take advantage of the process of tax planning to schedule the taxes that are paid among years, therefore this research has tested the relationship between income smoothing and taxable income, and has tested whether there are tax motivations behind the income smoothing, that has been made through testing the relationship between income smoothing with both of "the differences between taxable income and book income" and "the variation in taxable income". The assumed relationships has been tested through testing the hypotheses by using the appropriate statistical methods to the data which are obtained from a sample of companies listed in the Damascus Securities during 2006 to 2012. I found that there is a strong relationship between earnings management and taxable income, but theses earnings are not managed because of tax motivations, and there is a weak relationship between income smoothing and taxable income