The research deals with an analytical study of the reflections of cancellation of the paper monetary and applying the electronic payments on the Syrian Economy. Initially, the research aims to throw a light on the reality of the Syrian economy, touch
ing on the most important difficulties that currently facing. Then, studying the reasons that lead to cancellation paper Cash and transferring to the electronic payment such as the increase of the tax and Custom evasion and merchant's monopoly of some commodities in crisis , price manipulating , the difficulty of implementing some governmental decisions and the great distortion in the distribution of government support. The research also aims to try to present an appropriate mechanism for the application of the electronic payment that suits the reality of the Syrian Economy. With all its components and entities with presenting some practical applications on the study Finally, the research provides a set of economic implications to cancellation Paper Cash and application the Electronic payment in terms limitation tax and customs evasion directing government support policies and controlling markets. The research adopted the descriptive -analytical approach focusing on the official governmental reports of the figures that were adopted in the analysis. The study reached to a set of results the most prominent of which is related to increase of tax evasion in Syria by 88% and the same of the custom evasion in addition to the difficulty of implementing any special governmental economic policies regarding the re - distribution of the support to the poorest groups due to the fact that the economic and financial cycles is completely beyond the scope of government supervision.
The aim of this research is to evaluate the rights of taxpayers in the Syrian tax legislation, especially the Income Tax Law No. (24) for the year 2003 and its amendments, and related laws. The evaluation process includes the availability of these ri
ghts from a legislative point of view, on the other hand, to ensure the extent of their application in practice by the tax administration. A set of fundamental rights have been identified and agreed to by most tax systems, in addition to the statement of the Organization for Economic Cooperation and Development that has been adopted as a reference document in this field. These rights are the right to information, assistance, and listening, the right to appeal, the right to pay no more than the correct amount of tax, the right to certainty, the right to privacy, the right to confidentiality and confidentiality. The descriptive approach was mainly used in constructing the problem of this research and developing its hypotheses. In addition to using research tools such as personal interviews that included many employees in the tax administration, and access to some practical cases in that administration, in addition to the questionnaire that included a sample of taxpayer income. The data collected was analyzed using the SPSS statistical program and the Likert binary scale. The results of this research have shown that the Income Tax Law No. 24 of 2003 and other related laws have not explicitly, clearly and completely stipulated most of these rights, and their non-application by the tax administration. These rights are the right of the taxpayer to obtain information, assistance and listening, the right to certainty, the right of the taxpayer to pay no more than the correct amount of taxes, and the right to privacy. It also showed the important imbalance in the right to object, and stipulated the right to confidentiality only.
The research was carried out in the Syrian coast (Lattakia and Tartous governorates).
The aim was to identify the economic efficiency of peanut growing by applying the
economic efficiency measures for agriculture and its most important indicators.
The
research requirements, based on a questionnaire, were randomly distributed to( 377) crop
growers in the study area. Twenty villages were selected from four regions (Lattakia,
Jablah, Tartous, Banias) In the two governorates mentioned above, during the agricultural
season (2016-2017). The research was carried out based on the prices of 2017 and
compared with the prices of 2010, where prices, costs and wages were adopted at the time
of their expenditure, from the time the land was prepared and prepared for agriculture to
production and marketing.
The objective of this study was to study the economic characteristics of non-irrigated
apples and grapes in Syria. The study depended on published and unpublished
data from Ministry of Agriculture and Agrarian Reform, during the period 2000 –
2014
. The data is related to the cultivated area, production costs and prices. Certain
economic indicators (net income, profitability of invested SP), as well as the most
important marketing indicators (marketing share, marketing margin, marketing
efficiency) were estimated, to clarify the progress in the marketing process of these
important crops in Syria, because the farmers are still suffered from increasing
production costs and decline in their share of the price that had been paid by end
consumers, in addition to their inability to sell their production.
In this paper, we introduce a modification to fuzzy mountain
data clustering algorithm. We were able to make this algorithm
working automatically, through finding a way to divide the
space, to determine the values of the input parameters, and
the stop condition automatically, instead of getting them by the
user.
In this paper, we introduce a modification to fuzzy mountain
data clustering algorithm. We were able to make this algorithm
working automatically, through finding a way to divide the
space, to determine the values of the input parameters, and
the stop condition automatically, instead of getting them by the
user.
يهدف هذا البحث الى دراسة تأثير متغيرات اللحام على الدخل الحراري و المردود الحراري و على الدورة
الحرارية عند لحام صفائح من الفولاذ المقاوم للصدأ.
تم في هذا البحث التعرف على مفاهيم الدخل الحراري و الدورة الحرارية و الاطلاع على النماذج التي
توصف انتق
ال الحرارة في أثناء عملية اللحام.
تم اجراء دراسة على طرائق تحصيل الدخل الحراري شملت المسعرات المائية (البسيط، و المصعدي
التدفقي، و المصعدي المغمور) و قد تبين من نتائج القياس التي تم الحصول عليها أن المسعر المائي
المصعدي المغمور هو النسب في قراءة قيمة الدخل الحراري.
This study aims to identify the factors affecting the velocity of
money in Syria during the period ( 1990-2010) based on the study
and review of the monetary theories, and the analysis of some
empirical studies that examined the velocity of money
and its
relation to macroeconomic variables. In addition to an
econometric study focused on the relationship between the
velocity of money in its narrow sense (M1) with the rate of
inflation, per capita GDP, real exchange rate, financial evolution,
interest rate and political instability, using ARDL methodology to
test joint integration.
The main objective of this research was the reality of irrigated olive
cultivation and analysis of production costs in the eastern region of the
province of Homs and identify the most important influence on profit
productive elements, The initial
field data collection of 2014 and 2015.
The research aims to Evaluate the Eckel model used in detecting income smoothing
practices, Through study the effect of changing the model inputs practices Eckel on the
results of the model to pave the income to determine the advantages and disadva
ntages of
the model revealed, and the most important results: There were no statistically significant
differences between the methods used the results to detect Income Smoothing relationship
Depending on the total income and the results of the methods used to detect Income
Smoothing based on net operating income, the results of model Eckel does not vary
depending on the length of the string at year fixed and it be the same when we take the
whole series, the results of model Eckel vary according to income statements (total income
or net income) year fixed when they are close together when the full study series, shows
the convergence Income Smoothing of industrial companies using the total income and net
operating
