The criticisms connected with the traditional approach for variance analysis of conversion cost focused on using variance of volume for measuring exploitation of productive capacity, and negligence of increasing in the production, also using working
hours, and the time of machines working as a basis for counting carrying rates of conversion costs, and counting the variance.
When variance analysis was not restricted in determined group of changes, and the changes which are used in the analysis can change according to what develops and appears of situations and needs, so variance analysis in its present form does not provide suitable information about the competitive attitude of economic unit from costing side.
Therefore, it is necessary to improve and modify the traditional method of variance analysis of conversion cost under needs and strategies of modern industrial systems, to fit the variance analysis in a way that treats the criticisms which were directed to this style, the role of standard costs system in support of control systems and performance correction, and achievement the strategy of continuous improvement.
The research tries to study the criticisms which were directed to the traditional method of variance analysis of conversion cost, then to apply the modern method of variance analysis of conversion cost, and which suits with requirements of modern industrial environment, in company of Banias Refinery, and the researcher reaches to series of results, the most important of those are:
The changes which happened in modern industrial environment affected the traditional analysis of variance of conversion cost;
The traditional analysis of variance of conversion cost doesn't encourage the continuous improvement;
The traditional analysis of variance of conversion cost doesn't refer to movements of stock in its different types; and
The total variance of conversion cost in company of Banias Refinery is
(-399845730) , that is actual conversion cost bigger than standard conversion cost to the actual production.
This study aimed to identify the level of quality of health services provided in health centers in the province of Lattakia (supervision area of al-Shamia). It also determined the level of satisfaction of beneficiaries on health services provided in
these centers. The study community consisted of families who went repeatedly to the health centers in the area. The researcher has used the descriptive analytical method to measure the satisfaction of the beneficiaries with the quality of health services provided in the centers. A questionnaire has been designed and distributed among the beneficiaries families in order to measure the quality level of health services in the centers. Data has been also studied and analyzed by using the SPSS program. After analysis of the data, there was clearly lack of quality of health services provided in health centers al-Shamia supervision area, according to the dimensions of quality of health services (tangibility, reliability, power of responsiveness, empathy, trust and safety) from the viewpoint of the beneficiaries of the services provided
This research addresses the definition of industrial cities and the
properties and characteristics of composition of industrial cities as
industrial cities one of the major sources of agglomeration
economics and external economics .
The research
addresses definition Syrian industrial cities and
geographical distribution, and its mission statement and purpose
The study and analysis of the reality of investing in Syrian industrial cities of through the study and analysis of a set of
indicators/investment size-the number of the plants under
construction-the number of plants in production-the number of
workers in the construction and operation of laboratories-the
number of foreign firms and joint-Arabic and investment income
The research addresses the subject of direct and indirect damage
caused to the direct investments of the four industrial cities in Syria because of the current crisis
The search finds a set of results and some recommendations about the industrial cities.
يعتبر الدفاع الشرعي الوقائي من المسائل المستحدثة في العلاقات الدولية، و هو يشكل تفسيرا موسعاً لفكرة الدفاع عن النفس المنصوص عليها في المادة / 51 / من ميثاق الأمم المتحدة، و تم طرحه من قبل الإدارة الأمريكية تحت مسمى" الحرب الاستباقية على الإرهاب"، و ق
د دار حوله جدل و نقاش كبيران في الفقه الدولي، و تحديداً مدى اعتبار التطور التقني و لا سيما في المجالات العسكرية مبررا كافياً لممارسة حق الدفاع الشرعي الوقائي فهل يعد الدفاع الشرعي الوقائي تطبيقاً لحق الدفاع عن النفس الذي أيدته قواعد الشرعية الدولية، أم أنه تفسير موسع لفكرة الدفاع عن النفس غير مبرر في العلاقات الدولية؟
The variances analysis of direct materials cost in its current image doesn't provide suitable information about the competitive attitude of
economic units from costing side, and doesn't encourage to continuous improvement, and doesn't suitable or su
fficient to modern industrial environment. therefore it should development the traditional analysis tovariances of direct materials cost, paying attention to needs and strategies of modern industrial systems for treatment the criticisms that are directed to this style and improves from role of standard costing system in support of control systems and performance evaluation, and achievement the strategy of continuous improvement.
Where of past, the researcher prepared suggested framework for development of variances analysis of direct materials cost, which suits
with requirements of modern industrial environment, and its application on company of Banias refinery. and the research reaches to series of results, the most important of those are:
The changes which are happened in modern industrial environment didn't led to collapse and disappearance role of standard costing system, and waiving from one of its ways, it is analysis of cost variances.
The traditional analysis to variances of direct materials cost doesn't refer to movements of stock, and doesn't refer to efficiency of the
buying, production and selling processes.
This study aims at measuring the cost performance efficiency of
Syrian banking sector during the period 2006-2010. The selected period has
been going through a lot of reforms to build an effective, efficient,
competitive, and stable banking system
. The study employs both parametric
Stochastic Frontier Analysis (SFA), and non-parametric Data Envelopment
Analysis (DEA). These methods are used to evaluate the cost efficiency of
Syrian banks. The study utilizes a one stage SFA model that includes input,
outputs and the environmental variables (ownership structure, size,
deregulation, market structure, and capital ratio) of cost efficiency
measurements. Moreover, the traditional DEA model has been used with
the aim of comparing the results of the SFA model. The results of SFA
analysis indicate that the cost efficiency of Syrian banks is estimated to be,
on average, 58.8%, while the DEA model results shows an average of 69.5%,
the results also show that private banks are more efficient than state-owned
banks using both SFA and DEA analysis. The study also found that large
banks are more efficient than smaller banks.
This paper aims to test the pricing efficiency, suggested by Fama (1976), at
Damascus Stock exchange at its lowest level because the absence of any evidence
to support the lowest level of efficiency will automatically means that the stock
exchange
will not be efficient on the semi-strong and strong forms of efficiency.
Two tests are applied to test Damascus Stock exchange efficiency; The
autocorrelation test and Augmented Dickey-Fuller test suggested by Engle and
Granger (1987). The study sample covers the period from January 2010 to June
2011. The paper finds that stock prices movements are not stationary and hence
suggests that Damascus Stock exchange is not efficient according to the weakform
of market efficiency.
This research deals with economic ideas and monetary at Makrisi that contribute to addressing the economic crisis and achieve monetary, economic and social stability. The study aimed to highlight the importance of critical thinking at Makrisi and lea
dership and was preceded by the Western thinkers in the field of analysis of the economic crisis in terms of monetary. The results showed that the economic thought and the monetary is not the product of Western but Arab Muslims contributed effectively in the development of foundations and theories, and was Makrisi race in laying the foundations of The quantity theory of money and currency law that expels bad from the good currency trading error attributed to Thomas Grisham. The study also found that the solution to any economic crisis depends on a fundamental aspect of it to handle monetary and reform in the public administration.
In view of the economic efficiency of container transport we determine reality and prospects for the development of container transport in Syria and issues that impede growth in container handling at the port of Latakia, by examining the number of in
coming and outgoing containers and cargo quantities almhwah, the importance of Syria's geographical location as a crossroads of three continents and study and analysis of syrian exports and how to increase it by increasing the rate of revenue growth and the declining ratio of production requirements and increase the number of vessels that are received by the port, in the development of logistics in Syria.
This research investigates the main factors (domestic and foreign) affecting inflation rate in Syria.
Choosing the factors is based on the analysis of the major economic hypothesis concerning inflation determinants such as: excess purchasing power,
cost push inflation, foreign inflation.
By using OLS method, we find long run function, and it shows that the excess purchasing power has no significant effect on inflation rate.
The error correction model shows that high cost rate has the biggest effect on inflation rate in the short run.
