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The purpose of this research is to deduce the basis for calculating the cost of honey bee products since the actual costing of various levels on accurate basis is the right starting point for achieving all the goals of the cost systems. Because the actual cost is the basis of planning, control and reduction of that cost. Lack of information to properly determine product cost may cause choosing unhealthy competitive strategies, and make bad decisions, whether it related to product pricing or product selection. The research objective was reached through an analytical study of previous studies that discussed the economic feasibility of honey bee production projects in a variety of environments. In addition, a field study was carried out on the working beekeeping firms in Lattakia governorate during the period between the month of 11/2017 and the end of the month 8/2018. A number of conclusions were reached on the determinants of the cost of honey bee products, including the need to rely on the variable cost approach in preparing the list of honey product costs, the adoption of the production season as a period for the preparation of this list and a number of conclusions regarding the basis for calculating the depreciation of the assets of the honeybees and classified it as fixed cost which must included in the income statement for the financial cycle which ends at the end of the production seasons on 31/10 of each year.
Regional planning is currently one of the pillars of the state and a measure of its development, because planning works to show the current or the future problems, and puts the appropriate solutions. So there is no doubt that the population is the main goal of any planning process by ensuring the various requirements of life for the increasing number of them year after year. Finding adequate housing is therefore one of the first steps in the planning process. The problem of population growth is one of the most prominent problems facing countries at present time. This is evident in city centers, which results in many problems such as informal housing. In this study, we had a spatial study to determine the best location for establishing a new city in order to accommodate the increasing number of population within the Lattakia Governorate (Syrian Arab Republic), and we also achieved a population study in order to determine the future population growth. Geographic information systems (GIS) have proven its efficiency in spatial and descriptive data management and analysis, so they have been relied upon to determine the appropriate places for urban expansion based on a set of criteria collected from a range of research that affect the selection process of these areas, through spatial analysis tools within the GIS software to reach the appropriate areas of expansion to accommodate the expected population growth.
New sciences have greatly contributed in improving analysis processes and subsequently lead to better understanding of the future. The more knowledge and information are available, the better planning process will be. Furthermore, better data lead s to better decision-making. This is the basis of Geographic Information System (GIS). Due to its great ability in processing and analyzing extensive and various amount of spatial data, GIS has solved many obstacles in the research field since it was first launched. GIS plays an important role in the field of tourism planning as it contributes in developing new applications that serve modern touristic. In this research paper, GIS will be used to build an effective system that will improve touristic planning in Lattakia governorate. A spatial database will be created, that includes the most prominent touristic places in the city, such as restaurants, hotels, religious and historical sites.etc. Each of the touristic attractions will be evaluated, and then a tool , created in GIS environment, will be used for weighting roads network, in order to determine the touristic weight for each path in roads network.
The effects of seasonality stand as the most significant challenges that face tourismin the Governorate of Lattakia. It seems that seasonality generally shapes the tourist activities in the governorate. However, such relevant tourism industry compa nies, especially those classified hotels, look subject to severe seasonal changes from the point of view of demand on the tourist product—in particular what relates tourist sheltering. The phenomenon of seasonality appears in the increase or decrease of demand during specific time in the year, and also as the stay index reveals with special reference to hotels. A survey study of the period spanning over a few years quoted from the number of clients of the Tourist Lattakia Hotel during the various seasons of the year, where the factor of seasonality together with its negative effect on tourism in general does disclose itself.
Rural centers in Lattakia Governorate can receive groups of tourists in villages and provide them with residence. As a result of development and progress started in the 1980s, the Syrian rural areas have undergone principal structural changes. In thi s Governorate, the rural centers are characterized by a good level of service in addition to natural and economic features as well as a rural person with a strong sense of self trust and developed intellectually, socially and medically. This is to be reflected in the reduction of unemployment as well as in the decline of migration from villages to cities. Therefore, it is useful to affiliate the social and economic development of the rural communities with the rural tourist industry in order to create economic and demographic stability and provide an additional source of income.
This study was carried out in nine sites of various altitudes. The sites represent scattered zones of Cordia myxa Forsk. as an introduced species in the coastal region, Lattakia governorate during 2010-2011. The research showed that there is an eff ect of altitude on the investigated trees in the different sites, and that there were significant differences in relation to the characteristics of the average of the following: tree height, length of leaf stalk, catkin length, canopy, fresh and dry leaf weight, and fruit weight. However, there were no effects of altitude on the species. There were also no observed significant differences in relation to the characteristics of the average of the following: the tree diameter, trunk length, flower number in one catkin, leaf length, leaf width, leaf area, leaf humidity percentage, flowering start, and flowering period. It can be said that there were changes in the morphological characteristics of the studied trees in the different sites, which appeared to be a preliminary indication of the impact of altitude on the variations of some morphological characteristics of Cordia myxa Forsk.
The research aims to identify the viewpoint of GCE Students at the official schools in the governorate of Damascus about role that the Educational Satellite Channel in pays Developing the Students, performance and detect whether there were statist ically significant differences between the students of secondary school certificate regarding the role of the Syrian educational satellite channel specialization in developing their performance according to the research variables (sex). This study is conducted on a sample of general secondary students at state schools in the province of Damascus in the academic year 2010 - 2011, which amounted to (280) students.
The governorate of Tartous, which lies on the east Mediterranean coast in the west of Syria, is considered an important endemic area for human cutaneous leishmaniasis (HCL). Between June and October 2004, 988 sand flies were collected, from 13 vil lages distributed in five principle areas of the governorate, by using sticky paper (SP) and CDC traps. The 20/988 sand flies caught, belonged to the genus Sergentomyia, whereas 968/988 sand flies were Phlebotomus species. The Sergentomyia caught were S. dentata (2%). The identified Phlebotomus were P. papatasi (49.8%), P. syriacus (35.5%), P. tobbi (10.8%), P. neglectus (0.6%), P. jacusieli (0.7%), and P. simici (0.5%). The later two species are recorded for the first time in Tartous governorate.
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