The Relationship between Corporate Governance And Expanding of Disclosure about General And Futuristic Data An Empirical Study on Private Syrian Banks Sector

This research work aims at whether or not corporate governance has an immediate effect on voluntary disclosure concerning financial or nonfinancial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by private Syrian banks. The study covered the last six years for each bank. The study adopted a strategy of testing the study hypotheses, using analysis regression method.

The effect of Liquidity on Islamic Banks Profitability (Empirical Study on Syrian Islamic Banks)

This study aims to clarify the concept of profitability and liquidity at the Islamic Banks, and discuss how the liquidity affects the Islamic banks profitability. In order to achieve these objectives, the researcher, after presenting the theoretical framework for the study, conducts a case study of the Islamic banks working in Syria (Albaraka- Syria Bank, Cham Bank, Syria International Islamic Bank), and conducts an appropriate statistical test to show the relationship between the liquidity and profitability (measured by ROA) of those Islamic banks. The researcher depends on the financial statements in the reports published by Islamic banks, using the statistical program SPSS 18 to get the results of this test. This study concluded that: there is no a significant relationship between Islamic banks liquidity and profitability, although they have high liquidity ratios, and low return on assets in general.

The impact of the liquidity and efficiency of administrative and financial solvency on the profitability of private banks listed in the Damascus Securities Exchange

This study aimed to search for the possibility of a relationship between liquidity ratios, administrative efficiency, and financial solvency, and the proportion of private profitability of banks listed on the Damascus Securities Exchange during the period (2009-2013). The study to achieve these goals depending on statistical and financial analysis methods were used to analyze the data SPSS statistical program. As was calculated annual percentage changes for each of the studied descent, in addition to the average growth rate during the period studied, and that each bank of the studied and listed banks in the Damascus Securities Exchange. After making sure that the data are subject to normal distribution application Kolmogerov- Smirnov test (K-S), and thus have been studying the relationship between each of the studied ratios (liquidity, administrative efficiency, and financial solvency) and profitability to see the impact of each of these ratios on profitability, using simple regression, and then the most influential on profitability, the percentage using multiple regression. The study concluded that between the ratio of liquidity and profitability of the privat banks is an inverse relationship, and the relationship between the ratio of administrative efficiency and profitability of the privat banks is a positive correlation, while the relationship between the ratio of financial solvency and profitability of the privat banks is a positive correlation also. Where the solvency ratio is the most influential in the the privat banks. This confirms that the nature of the work of the privat banks based on the principle of return and risk. The study recommended that future research to expand the terms of the framework only temporal and spatial boundaries and the size of the sample, and not only the private banks, but that this study include other sectors listed in the Damascus Securities Exchange. Moreover, recommended that private banks to work to diversify its investments in addition to the mitigation of the conservative policy followed by the private banks. The study recommended maintaining the level of administrative efficiency for private banks and improved through training courses that will improve employee productivity, and reduce expenses through the assets of the bank

Impact of Liquidity Solvency and Administrative Efficiency on Profitability of Insurance Companies An Empirical Study of Syrian Private Insurance Companies

This study tries to see if there is a possible relationship between liquidity, solvency as well as administrative efficiency and profitability ratios of private insurance companies during the period (2009-2013).The study tries to do so, using methods of statistical and financial analysis, particularly SPSS statistical software. Annual changes are calculated for each of the ratios studied, in addition to the average rate of change or growth during the period studied. The relationship between each of the ratios studied (liquidity, solvency, and administrative efficiency) and profitability is also analyzed to see the effect of each of these ratios on profitability, using simple regression. The most influential figure affecting profitability is then determined using multiple regression. The study concluds that the relationship between the ratio of liquidity and profitability of the insurance companies is an inverse relationship, very durable and statistically significant. The relationship between the ratio of the solvency and profitability of insurance companies is a positive relationship, very tough and statistically significant, while the relationship between ratio of administrative efficiency and profitability of insurance companies is a positive relationship, very strong and statistically significant. The solvency ratio is the most influential in the insurance companies. This confirms that the nature of the work in insurance companies is based on the principle of return and risk. The study recommends encouraging scientific research in the field of insurance, and the adoption of global studies related to insurance. It suggests work in coordination with universities and institutes to hold specialized seminars, meetings and distribute pamphlets to spread awareness of insurance. It also recommends that insurance companies work to diversify their investments and abandon conservative policies. The research also recommends activation of the partnership between the insurance companies and local banks as a way to contribute to achieving economic and social development.

Interest Rate and its Impact on the Profitability of Commercial Banks (the Bank of Syria and Overseas Case Study)

The interest issue was for long time ago and still one of the critical issues debated among economists through it monetary policy tools can be implemented in order to reach the economic goals set by the economic policy of any country, With the appearance of the banks, which have been considered as the backbone of the economy and the basic cell of the national economy growth and its engine as they keep, move, develop, and facilitate the exchange of money the interest rate has become as a nervous system for commercial banks because of its significant impact on the revenues and expenses of these banks through the interest rates debtors and creditors imposed on their activities,Therefore, the main aim of this research is to study the impact of the net interest margin on the profitability of commercial bank by conducting an empirical study in The Bank of Syria and Overseas (BSO), the commercial bank has been chosen because the interests debtors and creditors constitute the largest proportion of revenues and expenses of commercial banks by displaying the size of revenues and expenses of the bank and their vulnerability to interest rates imposed by the central bank this study found that the profitability of commercial banks consists mainly of the net interest margin which reflects the difference between the creditor interests levied for the facilities granted and the debtors interests paid on deposits.

The Role of Customer Profitability Analysis approach in Rationalizing Managerial Decisions – An empirical Study At education services Companies

This study deals with the application of the role of customer profitability analysis from a cost approach that aids the company rationalizing its managerial decisions. The target of this study has also been to assess the ability of the customer profitability analysis approach to furnish additional cost information to the organization that uses this approach in comparison with the traditional cost approaches. Consequently, ensuring of contributive factors of this assessment in rationalizing the managerial decisions. Accordingly, an empirical study has been applied in the educational services companies in Syria, where an enormous importance is laid upon the customer, and where the competition percentage is high among the companies offering educational services. A huge importance is laid upon the managerial decisions which enable the company to gain and retain the most profitable customers. The study has proven effective in following the customer profitability analysis approach in the educational services companies. Furthermore, it has also proven the contributive factor of rationalizing managerial decisions regarding the customers, who stand for the profit resource of such companies in the long term.

A Model to Identify and Prioritise the Causes behind Losses in Company profit: Application Example

A production process includes several sub-processes (working areas) that are responsible for performing the different tasks required to accomplish the mission of the process. Thus, it is important to avoid a shortage of resources, unplanned stoppages and idle times that may arise. The problem addressed in this paper is: How should maintenance be considered in conjunction with plant activities, such as production, quality and personnel competence for easily and effectively identifying and quantifying company losses in profitability and eliminating underlying causes? In this paper, the interactions between major working areas have been introduced and discussed. The major result achieved in this study is the development of a new model (Maintenance Function Deployment (MFD), for an easy and effective identification and quantification of company losses in profitability. Four matrixe have been used for developing MFD model for effectively integrating maintenance with production, competence and quality. An application example is conducted to demonstrate the possibility of applying the model and its potential for enhancing production processes profitably. The main conclusion is: applying MFD gives an enormous opportunity to continuously maintain the quality of the working areas under consideration, which makes MFD one of the company s objective driven tools for enhancing its profitability and competitiveness.