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Register a new userالأجـور في المنشآت الاقتصاديـة السـعودية و مدى مسايرتها للتغيرات في تكاليف المعيشة
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خالد بن إبراهيم الدخيل( باحث )
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يهدف هذا البحث إلى دراسة أجور العاملين و تحليلها في المنشآت الاقتصادية للقطاعين الحكومي و الخاص بالمملكة العربية السعودية من جهة، و تكاليف المعيشة من جهة أخرى؛ و ذلك لمعرفة العلاقة بينهما و مدى مسايرة كل منهما للآخر.
No English abstract
References used
Durbin, j and Watson G. S., “Testing for Serial Correlations in Least Squares Regression,” Biometsika, Vol. 38, 1951
Gordis, P., “How to Stay A head Financially,” New York,W. W. Norton, 1977
(International Labor Organization, World Labor Report, International Labor Office, Geneva, (1993-1995
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عرض Hughes and Banker عام (1994) الكفاية الاقتصادية لتكلفـة الوحـدة
المنتجة على أساس النشاط العادي من أجل اتخاذ قرارات التسعير المثلى. و يعرض هذا
البحث إلى إطار عمل رياضي خطي لنموذج المدير – الوكيل لتقديم تصـورات معينـة
حول التطبيق العملي لتخصيص ا
لتكاليف الغارقة للطاقة و التكـاليف المشـتركة علـى
المنتجات المستفيدة من الموارد الأساسية تتفق و تحلـيلات Hughes and anker
من خلال اختبار – في حال وجود تكاليف طاقة – إمكانية تحقيق العلاقة بين المشاركة
في المخاطر و بين الحوافز عن طريق تعديل مقاييس الأداء التي بني عليها العقد. لـذا
يتناول هذا البحث النموذج الرياضي الخطي المقترح و كيفية استخدامه في تخصـيص
تكاليف الطاقة المستغلة و اشتقاق العقد لإظهار كيف تعكس تكاليف الطاقة في التعويض
الأمثل، ثم استخراج الحل نفسه بشرط أن يكون أثر تكلفة الطاقة في تعويض الوكيـل
من خلال القياس المحاسبي.
و بطريقة مشابهة يعرض البحث إلى استخدام النموذج المقترح في تخصيص التكـاليف
المشتركة مع التأكيد ختاماً على أن التخصيص الأمثل لتكاليف الطاقة تابع فقط للحجـم
المخطط عندما يكون بالإمكان استخدام الطاقة لإنتاج منتج وحيد. كمـا أن التحلـيلات
المتعلقة بالإنتاج المشترك تشير إلى ضرورة اعتماد التخصيص الأمثل في هذه الحالـة
على القيم الحالية الصافية المقدرة للمنتجات المشتركة.
The end of the twentieth century witnessed increasing interest in environmental
issues from governments around the world, accompanied by great interest from researchers
in the subject of environmental management accounting (EMA).Some research on th
e
subject emphasized the importance and benefits gained from the measurement of
environmental costs and the challenges associated with such measurement. However,
research that tried to document the extent of using (EMA) techniques, and the barriers of
such use, are scarce in the management accounting literature.
This research explores the extent of adopting (EMA)techniques in a sample of Syrian
firms, and the barriers of such adoption.
A questionnaire was developed and distributed to (100) firms working in the costal
area of Syria, of which (23) completed questionnaires were returned and interred into SPSS
for statistical analysis. Sample size in the research is affected by the war in Syria that made
most of the companies out of service.
Results of this research showed that (70%) of the participating firms reported
usageof (EMA) techniques.However results of Binomial test showed that this proportion is
insignificant at 5% significance level. It was found also that a significant proportion (83%)
of the firms in the sample measure environmental treatment costs for the internal usage,
while insignificant proportions (61%, and 65% respectively) measure prevention and
environmental management costs, and the value of wasted material purchased. Significant
barriers for not using (EMA) techniques, reported by respondents, include: difficulty of
the monetary measurement of environmental costs, the absence of a unified guide of
environmental cost measurement at the level of industry, and the lack of knowledge by
management on (EMA).
Vulnerability assessment of freshwater resources in the Orontes
basin was estimated in the provinces of Homs, Hama and Idlib to
better understand the current situation of water under the prevailing
conditions and to identify the most prominent fac
tors that influence
water susceptibility to environmental changes. This study helps
decision-makers in evaluating and modify existing policies and
implementing suitable measures to improve water resource
management.
This study concentrates on two basic problems:i)- Increasing of power
efficiency in Industrial premises to reduce the energy needed for product
unit without any impact on the production level .
To achieve this goal, lighting system should be opera
ted in a certain
condition, capacitor banks for power factor improvement should be
installed, and energy losses of distribution transformers should be reduced.
The cherry fruit is classified to be after the apple fruit according to its
economic importance and the cherry tree is firstly considered economically
important due to its continuous and plentiful bearing if it’s provided with all
requirements and
techniques for the suitable agriculture and its needs from
irritation and fertilizer are medium. The aim of the research was to study the
costs of production cherry with a comparison between some economic
indicators for each of the cherry rainfed and irrigated cherry. Results showed
that the cost of one hectare from irrigated cherry was higher by about 3 times
than the cost of one hectare of rainfed due to the raise in the cost of irrigation.
The study also showed that the profits of the irrigated profits exceeded that of
the rainfed cherry by about 2 times since the productivity of the irrigated
hectare is two folds more than the productivity of the rainfed hectare. It was
also shown that the effect of variable time on the space was positive, changes in
the spaces resulting from the effect of time was 95%, while the effect of time on
both the production and the yield was negative. The relationship between time
and all of the production and yields was weak (8%).
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