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.
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.
