Sources of funding for local Administration units budgets ( Syria – Egypt )

Local administration units work to formulate their economic, social and development policies that are compatible with the interests and demands of their communities, In order for these units to function and achieve their policy objectives, they need to manage their financial resources efficiently in order to avoid waste and prevent financial deficits that adversely affect their functions and sustainability. As a result, local finance is increasingly important in local management studies The aim of this study is to study the financing of the local administration units in Syria and Egypt, We will discuss the definition of the Syrian and Egyptian legislators for these units and their consideration, Then we will examine the revenues of these units at all levels in detail, indicating the sources of this funding and details of all relevant legislations and laws, The study provides some recommendations to enhance the revenues of local units and to organize their financial and legal affairs in a precise and effective manner, allowing these units to carry out their tasks effectively and in full Policies.

Comprehensiveness of Public budget of State and Non-allotment of its revenues in the Syrian Legislation

The Principle of Comprehensiveness of public budget of state and the Principle of Popularity of it, are considered the most important on which the public budget is based these days. And each principle has terms, justifications, exceptions and scope of applications. This study sheds light on the concept of the principle of comprehensives and the principle of popularity (Non – allotment of revenues) and the terms of it by showing its definitions, justifications, exceptions and scope of applications in the Syrian legislation. This study aims to answer on this question: is it preferred to keep on the principle of comprehensiveness of public budget or it is necessary to return to the rule of "net product" as was the case in the past? This study consists of introduction and two chapters, besides conclusion to present the most important results and suggestions.

The Impact of Budget Participation on Managerial Performance: The Role of Organizational Commitment and Distributive Fairness -An Empirical Study on the Agricultural Firms-

This study aimed to identify the impact of budget participation on each of managerial performance, organizational commitment and distributive fairness, to investigate the impact of organizational commitment and distributive fairness on managerial performance, and to study the impact of distributive fairness on organizational commitment. To achieve the study objectives, a questionnaire was used and distributed on the Agricultural Firms in the Syrian Coast. This questionnaire was distributed to72 respondents, but only 50 questionnaires were completed and received. The results showed that budgetary participation has a positive impact on each of the manage rial performance, organizational commitment and distributive fairness. And a positive impact each of the Organizational Commitment and the Distributive Fairnesson the managerial performance. At last the results appeared that there is no significant impact for Distributive Fairnesson budget goal commitment.

The link between the principle of inclusiveness and the principle of unity in the general budget

Several principles are taken into account in the preparation of the general budget, some of them is to respect the organization of the general budget so as to ensure the right of the people and their representatives to be aware of it and monitor its implementation in an easy way, and also to respect the time duration, the general budget needs to be prepared. The respect for these principles allow giving the legislative authority a greater control of the executive authority activity in the finance field. It also reflects the desire to give the resolution and the clarity to the document of general budget in order to reflect clearly the financial situation of the state. With the development of the concept of the state, its role, and the general budget, many countries have begun to abandon the commitment to these principles. Actually, this was not to give up entirely but it was limited in most cases to adopt a more flexible application of the principles referred to. Thus, the implementation of these principles and the adherence to them has become the subject of a significant difference between the public finance scholars. Therefore , some bodies criticize it, and others defend it, and present their arguments. The most important principles are: the principle of inclusiveness and unity. The principle of unity aims at preparing one document for the state budget, and represent its external frame. The principle of inclusiveness aims at filling this frame through a detailed registry of each estimation of the expenses and revenues without the offset between them, and therefore, it represents the internal content of the principle of unity. We chose this topic because of the close link between them and the importance of observance, as well as most countries commit to them. The study aimed at defining these principles, their justifications, and discussing the link between them, criticism, the exceptions, as well as the fundamental differences between them, and the research results.

The Role and Importance of the Syrian Investment organization in rebuilding and Development

Investments are generally real and actual swatch of overall community development، development that generate power from factors and of itself and of itself، the importance of investment flows in difficult circumstances with which that State as it is now in Syria، and especially that she was subjected to significant losses as a result of this unjust war waged since March 15، 2011، and therefore reflected the priority of economic policy generally improving economic indicators of economic growth rate and GDP and improving The balance of trade and increase cash reserves and others، Syrian investment body policy particularly stimulating domestic and foreign investment and attracted to Syria، and that is the essence and substance of our research.

The Evolution of Tax Revenues in Syria During the Period 2000-2010: A Study of the Cut Accounts of Public Budget

The different types of tax revenues are considered the most important types of public revenues, particularly in developing countries. Given this, the proportion of tax revenues make up the biggest amount of public revenues, and this is observed in the budgets of the Syrian Arab Republic. The evolution of the size of public revenues, especially tax revenues compared with the Gross Domestic Product (GDP), shows the state's ability to finance its growing public expenditure. It also shows the ability of the state in developing countries to redirect part of cash surpluses to finance investments that help to establish the infrastructure, and this applies to Syria. Therefore, it is necessary for us to study the evolution of tax revenues in Syria because of its importance and its role in the economic development process. This study is based on the cut accounts of the state budget, not on the expected budgets in order to obtain accurate results from the process of the evolution of taxation of different types, compared with the GDP in Syria, which is also reflected on Syria's tax energy and its evolution and impact on tax evasion. This study proves that economic reforms reflected on the financial policies and their tools in Syria during the study period show a development in taxes as a result of a decrease in tax evasion and an increase in tax energy.

Optimal Strategy for Allocation Budget on Road Maintenance Activities in Lattakia City

The maintenance and repair of road networks became a key and very important issue, because of the large increase in length and the limited budget available for maintenance. This research aims to develop an optimal strategy for maintenance of road in order to distribute the annually limited budget on maintenance programs of road network as a whole according to multiple objectives. The proposed mathematical model ensures raising the performance of the road network in Lattakia for the multiple targets, taking into account the constraints imposed on the maintenance process, using goal programming technique. To validate the proposed model we have studied the central road case, and the samples were Lattakia-Qurdaha and Lattakia-Haffa-Slinfa roads, we have got results represented by the number of meters can be maintained for each type of maintenance for every degree and their locations on the road network within the funds available. A commercial software called lingo has used to solve the linear programming model (phase 1) and Excel program has used to design the interface for data entry required and the formation of equations model, Excel program have also used to determine the segments which have to maintain first on the road network (phase 2). The proposed model may apply for the different situations of the budget (open, closed) and for policies and multiple options in order to reach results related to sensitively model.

Importance of water resources in the potential expansion of cities and its scenarios Case study of Damascus

The water resources and water availability is main source for understanding the threshold of Urbanism resources limitation; and any imbalance in water resources specifications reflexes a crises for cities expansion, population growth, and activities variety, mostly the planner depends on providing some general recommendations about water uses and suggesting simple strategies for correcting the deficiency without considering the needed consideration. That drew the research to study ers Damascus the water of in city water future which should be worried about, throughout a review on the former urban studies and look at the related balance water studies and the adopted future population increase scenarios, and its impacts on the expansion areas; in order to propose a system for planning, evaluating, and allocating the limited water resources, between the agricultural, urban, and environmental uses; whereas full integration between supply, demand, and water quality will be achieved , throughout compact indicators, manage building a model (Model) which will be a tool for integrated planning method of water resources; can be adopted to study the future needs of water in the short, medium and long terms.