This research aims to investigate the impact of both the size of Syrian corporations and its
capital structure on its level of tax avoidance. This study starts from number of previous
studies which have indicated the possibility of a relationship b
etween corporations
characteristics and its effective tax rate, and thus between them and the level of tax
avoidance. In order To achieve this goal, a survey study has been conducted on the Syrian
registered corporations in the Syrian commission on financial markets and securities using
secondary data with quasi-experimental design for the period from 2009 to 2014. The
results of this research showed that there is no relation between the size of Syrian
corporations and its level of tax Avoidance. However, it concluded that the decline in the
debt volume of the corporate capital structure (represented by the leverage) is associated
with a decrease in the level of effective cash tax rate and thus an increase in the level of tax
avoidance.
This study aimed at identifying the concept of human capital migration and identifying the
main internal causes behind the phenomenon of human capital migration in Syria by
studying the impact of a range of economic, social and health factors (unem
ployment rate,
death rate, life expectancy, (15 years and more), the rate of inflation, the graduation rate of
undergraduate students and the graduation rate of students of studies in Syrian universities)
on the rate of human capital migration, based on the data between 1990 and 2010. The
researcher reached the following main results: High inflation leads to l The high rate of
migration of the human capital, while the low unemployment rate leads to the high rate of
migration, but the high rate of employment leads to a slight increase in the rate of
migration and this is because most of the young groups pursue studies outside the country
after graduation, The increase in life expectancy at birth leads to a sharp drop in the rate of
human capital migration. The high percentage of university graduates leads to a high rate
of human capital migration. This is due to the fact that the largest proportion of graduates
prefer immigration to work or to follow them in countries Other,
while a The increase in the proportion of graduates of study students leads to a decline in
the rate of human capital migration. This is due to the fact that they prefer to continue their
education within the country, thus reducing their chances of emigration due to the
continuation of their education or because of their increasing awareness of the importance
of their presence within the country.
Information and communication technology (ICT), Gross capital formation,
Openness, and Inflation are frequently well-thought-out as important drivers of economic
growth for all countries, and especially for developing countries. This study aims to
examine the effect of these factors no economic growth in Syria covering the period from
1995-2012, with main interest of the impact of ICT. To this end, the study utilized annual
time series data set over the period 1990 to 2010. Econometric techniques include testing
the stationary of data by applying (ADF) test and applying Autoregressive Distributed Lag
(ARDL) method of estimation. Moreover, Short run and long run estimates were found .
The paper confirms a negative and statistically significant relationship between the
economic growth and technology index in the short run, but the relationship becomes
positive and statistically significant in the long run. This paper confirms a negative and
statistically significant relationship between the economic growth and GFC in the short
run, but the relationship becomes positive and statistically significant in the long run,
where the relationship between openness and economic growth is positive both in the short
and long run, whereas the relationship between the inflation rate and economic growth is
negative both in the short and long run.
Credit risk management is one of the important topics in the banking sector and it is
considered As an essential and decisive and proactive factor to reduce losses and earn an
acceptable level of return to its shareholders. The objective of researc
h to study the impact
of credit risk management on the rate of return on equity in private banks in Syria and the
nature of this effect.
To achieve the goal of the search a Convenience sample was selected from private banks in
Syria for which financial reports and risk management reports were available.
The search results showed There is no statistically significant relationship between credit
risk management and rate of return on equity in private banks in Syria in that time period
At a significant level of 5% . but there is a statistically significant relationship between
credit risk management and return on equity if the hypothesis is tested at a significant level
of 10%. The results also showed a statistically significant relationship between the rate of
non-performing loans and the rate of return on equity , And The capital adequacy ratio
negatively affects the rate of return on equity.
The modern economic environment is characterized by its unstable
variables due to the increasing competition conditions and the great
technological development in various fields. This requires various
sectors of the economy, including banks, to co
ntinuously strive to keep
abreast of developments and to find competitive advantages that will
enable them to continue and stay in the market.
The aim of the research is to study the extent to which Syrian banks have
achieved competitive advantage based on the subjective indicators by
comparing them of the Commercial Bank of Syria and the Bank of Syria
and overseas.
A basic hypothesis was drawn up, with three sub-hypotheses, which
were tested by the Statistical Package for Social Sciences, SPSS V (23).
The researcher came up with several results, the most important of
which are: The Commercial Bank of Syria and the Bank of Syria and
overseas achieve a competitive advantage, Commercial Bank of Syria
outperforms in the indices of capital adequacy and liquidity and quality
of employees, while the Bank of Syria and overseas outperforms in the
index of information systems and technology.
This study aimed at identifying Mechanisms of Human Capital Development in Tishreen University, and its role in reconstruction of Syria. In addition, the extent Tishreen University applied these mechanisms and the strategic objectives identified in t
he Higher Education Plan. The researcher gave a questionnaire to 335 people, they are members of the Teaching Staff in Tishreen University, the main result of the study was that the universities follow to these mechanisms will contribute in Reconstruction. We have provided a summary of the main result that have found out is that Tishreen University did not apply mechanisms of Human Capital Development and the strategic objectives as required, and there is no interest in scientific research, absence of research plans and weak budget, and a dire need to contract with scientific data and research engines.
This search aim to shed light on the role of Human Capital as a
component of intellectual capital in activating the exploratory and
monitoring capacities as competitive dynamic capacities in the Syrian
private banks and to achieve the objectives of the research.
The following research
aims to characterize the work of olive mills in the study area with an
attempt to offer some of the competitive advantages offered by these
mills. Most of the studied mills are modern mills and have an
individual investment
of an average age of 12 years, Which means
that this sector is managed by a group of persons with high expertise
may contribute to raising the performance of the work in the mill.
This paper is concerned with shedding lights on major internal and external variables
related to status quo of Syrian economic foundations in addition to the importance of
investing in human capital, which is considered a real measure of management
's ability to
succeed in achieving objectives through organizing, developing and completing training
programs for human resources, it also implies how progressive an administrative mentality
and development in these organizations.
This study deals with analysis and discussion the impact of
capital risk, credit risk, operational risk and liquidity risk on
capital adequacy at Byblos Bank, Through analyze its financial
statements of the variables of the study, By Using simple
regression analysis, Using the (SPSS 19) statistical analysis
program, during the time period of 2009-2014.
