This research aims to identify one of the most important factors that contribute in
improving of tax compliance in general, which is an implication of self-assessment system
in a lot of tax systems at the international level, including the tax syst
em in Syria.
This research focuses on measuring the availability of a self-assessment
system in all its components under the income tax law N.24 of 2003, and its
amendments in Syria, and its effectiveness in the application process.
The results of this research showed that part of the elements of this system
does not exist already, which reflected negatively on the effectiveness required in
the performance of the functions and achieve the goals that is mainly designed for.
Accordingly, the study recommended the need to find and activate these
ingredients within the range of other environmental factors that work with each
other to achieve the desired effectiveness, and improve the rate of tax compliance.
This paper reports on the relationship between political Interests and the process of issuing international accounting standards. The basic hypothesis of the paper is proved by taking the situation of USA and the effect of political interests in the
Financial Accounting Standard Board (FASB) directly and in the International Accounting Standard Committee (IASC) indirectly as well.
The (IASC) tried to eliminate differences and deepen similarities through propose many alternatives. Instead, it had started decrease alternatives, which reflects the political dimension. Besides getting the international feature. On the other hand, all IASs, historically, had come after Putting both findings together, (IAS) and (US GAAP) do not appear to be substantially different; rather they seem to be of similar quality. differently issuing American accounting standards which strength the basic hypothesis of this research and reveal the effect of American interests in issuing (IASs) and forbid undeveloped countries to utilize accounting as a tool serving economic development The paper provided results and recommendations in this record.
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 aimed to identify the positive aspects to help improve quality internal
audit, including reducing the risk of wiser personal to the authors of the lists to
financial and to identify the efficiency and effectiveness of the internal audito
r in
applying the standards of Internal Audit accepted. And to identify the efficiency of
the work of staff in all departments and especially with regard to the audit
procedure and the authors of the lists and financial statements of commercial banks
of Jordan, as well as to identify the internal control system in light of the evolution of
electronic processing used and the control procedures for the operations of the
Commercial Bank and the extent to which reliability and avoid for personal
provisions erroneous findings of this study to several conclusions and
recommendations, among which was a commitment to good and acceptable
standards of internal auditing standards, especially concerning the characteristics
independence, objectivity, competence and professional due diligence and a link to
the size of the internal audit quality Bank's capital and there is a shortage in the
number of simple internal auditors. The most important recommendations was on
the Jordanian Commercial Banks set a number sufficient internal auditors and
qualified rehabilitation auditors continuously and must be on the Central Bank of
Jordan and the organizers of the work of Jordanian Commercial Banks to issue
further instructions to force banks to comply with the standards of internal audit to
ensure the reduction of the personal provisions for preparers of financial statements
commercial banks in Jordan. ...
In this study the researcher evaluates the role of mutual funds activation at
Damascus Stock Exchange and hence national economy. So that mutual funds could
achieve investment role more efficient and less risk. But if there are loose in the
contro
l, governance and transparency over mutual funds, it could jeopardize small
financial institutions to termination, could be transferred to money collectors, and
interest conflicts could be exaggerated. Therefore, Damascus Stock Exchange should
strength its control and issues the necessary rules concerning transparency,
governance, control, and interest conflicts.
Researcher accomplishes this research through theoretical studies of accounting and
finance literature concerning mutual funds, and by preparing questioner, and
analyzing it through well known statistical methods. We have received variety of
conclusions the most important are
Establishing mutual funds at Syria could activate Damascus Stock Exchange and as
a result activate national economy
It is very important for Damascus Stock Exchange to issue the necessary rules
concerning transparency, governance, trade, management fees, interest conflicts,
and so on.
This research aims to identify the possibility of using the information of accruals (Depreciation and Provision) basis in predicting stock market returns for companies listed at Damascus Security Exchange. The study is applied on (11) companies durin
g the period from the first quarter of 2010 until the second quarter of 2014. The hypotheses are tested using approach of simple and multiple linear regression. The research conclude that the information of accruals basis can’t predict stock market returns for next period for companies listed at Damascus Security Exchange, unless the control variables are entered, Book to Market ratio, Beta & Earning to Price ratio.
The study aims to show the effect of implementing the above mentioned accounting standard No 21 and the effect of hard currency prices , taking it into concideration when preparing the results of the private Syrian banks activities .
We should conce
ntrate on it disregarding the changes that happened to the value of terms and other elements in the financial statments due to the general level of changes of the prices of the local currency . this will give misleading and incorrect results to data users and the financial information depended upon in taking its investment decisions , each from his own point of view .
The study realises the changes that will affect the financial results after excluding the profits which result from the changes in the prices of foreign currency .
The study has shed light on the great impact on the final results of profit or loss , after excluding the effect of accounting standard No 21 , which will affect the accuracy of the outcome , especially if it seriously leads to hiding the losses resulting from traditional activities and the actual services provided from these banks , in addition to the change of the applied analytical and financial rate on the part of the users of these data and information
Also , the study has given a number of recommendations taking into account the previous results. the most important is the necessity of taking the general price changes into consideration , regarding all different elements of terms , lists and financial outcome , the same as the changes that happened to the prices of the foreign currency . it is essential that officials who check the accounts must clearly reveal the financial lists of the banks objectively and transparenly .we should try to convince banks mangements how weak the evidence of these reports and lists are, because they don’t express reality with transparecy .
This study aim to apply Time-Driven Activity-Based Costing (TDABC) in Syrian industrial environment to define the ability of (TDABC) in recognition ofidle resources and calculating the cost of it, because of the critical role of this recognition in r
educing production cost and inducing entity’s competitive force.
(TDABC) has been applied in one of the industrial entities in Damascus Rural. Applying (TDABC) in this entity led to the presence of unused production capacity in one of the entity's sections which representing 27% of the total costs of the resources division, in addition to determine the cost of this unused production capacity, while the adopted accounting cost system in the entity couldn't discover unused production capacity in any section of entity.
This study revealed that (TDABC) succeeded in defining idle resources in the chosen entity, and showed the simplicity of applying this method.
In previous years, the Government depended on deficit financing system, which
inflame the inflation in Syrian economy. In view of negative results which result
from that, We -in our research- have put an frame to determinate all financing
alternat
ives otherwise deficit financing system.
Looking for alternatives to finance development process, on the first side decreases
the load on public budget, as it decreases the using of foreign loans, or withdraw the
money from the central bank (deficit financing),and on the other side it attains the
partnership principle with the privet sector in financing the development process in
the country.
We demonstrate the position of traditional and islamic economy from using deficit
financing system, and illustration the deferent available alternatives of financing,
and their positives and negatives, and which we recommend to reliance on to
financing development process.
اكتسب موضوع قياس هامش الملاءة - في السنوات الأخيرة - اهتماماً متزايداً على المستوى الدولي. و قد أدت الأزمات الكبيرة التي تعرضت لها الشركات بمختلف أنواعها إلى تزايد الدعوة لتطوير أساليب قياس هامش الملاءة و طرائقها، بوصفه الوسيلة الناجعة للتحقق من قدرة
شركة التأمين على الوفاء بالتزاماتها. مع أهمية قياسه في شركات التأمين، إلا أنه و حتى تاريخ إعداد هذا البحث لا يوجد قواعد موحدة لقياسه عبر الدول. و هدف هذا البحث إلى تعرف مفهوم هامش الملاءة المالية و أهميتها لشركات التأمين و طرائق قياسه على المستوى الدولي و في سورية، و أوجه التشابه و الاختلاف بينهما، في سبيل دراسة إمكانية تطوير هذه الطرائق و القواعد بما ينسجم و التطورات الدولية في هذا المجال و بما يخدم قطاع التأمين السوري. و قد أظهرت النتائج أن نظام الملاءة في سورية أقرب ما يكون في مكوناته إلى نظام الملاءة الأمريكي. و هناك حاجة لبناء نظام ملاءة أكثر شمولاً و تكاملاً في المستقبل.