أمين طربوش , غسان غادري , يسرى علي الحميدي
كلية الآداب والعلوم الانسانية-جامعة دمشق · سوريا
Amia, Fouad Boukoucha
كلية العلوم الاقتصادية والتجارية والإدارة-جامعة عبد الرحمان ميرة - بجاية · الجزائر
L'objectif de ce travail est de démontrer le rôle et l'impact de la gestion de trésorerie sur la santé financière de l'entreprise. Afin d'atteindre ce but, on a subdivisé notre travail en deux parties. Une partie théorique consacrée aux concepts fondamentaux liés à la trésorerie et sa gestion. On a également présenté les différentes méthodes de gestion de trésorier ainsi que le rôle important que le trésorier joue. Une deuxième partie qui consiste en une application au sein de l'entreprise AGRODIVE KHERRATA. Dans cette partie du travail, on essayer d'étudié la situation financière de l'entreprise en appliquant les différents calculs et ratios de gestion de trésorerie. Au terme de notre étude, et en analysant les différent agrégats calculés, on a conclu que l'entreprise est en bonne situation financière.
سعاد خلفوني , رزيقة محدب, فيروز كاسل
كلية العلوم الانسانية والاجتماعية-جامعة مولود معمري - تيزي وزو · الجزائر
أسامة محمد أبو نحل, محمد علي صبري البهتيني
كلية الآداب والعلوم الإنسانية -جامعة الازهر - غزة-جامعة الازهر - غزة · فلسطين
Saeed M.O. Idris, Huyam Sefeldin Elnour Omer, Sirelkhatim B. Elhardallou
كلية الهندسة والتكنولوجيا-جامعة الجزيرة · السودان
The nutritional status of preschool children in Sudan needs more special care, as malnutrition is relatively high at this age. The objective of this study was the assessment of nutritional status of preschool children at Gadareif city and to investigate the factors that affect the growth pattern of these subjects by studying food habits, socio-economic characteristics and the nutritional habits. The study included 100 children (3-5 years) from three Kindergartens, in January- February, 2012. The results showed that the nutritional status of the subjects are slightly less than the reference values of NCHS/ CDC growth charts, but including normal range, with no significant difference for age or sex. The mean of height of the subjects when compared with NHCS reference values, showed that there were no significant difference, the results were as follows; severely stunted 9%, stunted 23%, normal 52%, the possible risk of height 10% and over height 6%. The mean weight of the subjects when compared with NHCS reference values showed there were no significant difference and the percentage of the subjects; severely under weight 34%, under weight (wasted)12%, normal 42%, over weight 9% and obese 3%. The mean of BMI of the subjects when compared with NHCS reference values showed that there were no significant difference and the percentage of the subjects; severely under weight (wasted) 6%, the possibly of risk of under weight 23%, normal 57%, the possible of risk over weight 11% and the obese 3%. The percentage of the subjects at different ages (3-5 Yrs.) for each MUAC was normal 35% for males and 54% for females, mild to moderate 2% for males and 4% for females and severe was 0% for males and 5% for females. The results also showed an excessive consumption of sweet and biscuits (79%); those who are consuming more than three times a day. Consuming starchy food was modify and low consumption of milk and milk products. low consumption of general vegetables; especially green vegetables (daily was 21%), low consuming of fruits (daily was 2%). Children parents educational level was lower among children fathers than their mothers. However, mother education had significant effects on the nutritional status. The families income (in Sudanese pounds) were mainly between (350-499 Sudanese pounds). Conclusion, this study concluded that the nutritional status of the subjects was within the normal range and the socio-economic characteristics of the subjects were generally not bad. This might be referred to the increase rate of educational level which was high among children mothers and an increased rate of employment among children fathers. It is recommended for mothers to have informations on hygienic, food preparation and preservation, as well as necessary balanced diet for pre-school children.
سامح العطوط, محمد شرافة , هاشم عبدالرحمن تكرورى
كلية الدراسات العليا -جامعة النجاح الوطنية · فلسطين
The study aims to identify the various philosophical bases of exposing taxes, gather those bases in one comprehensive study, reach a new theoretical base and finally to create a new reference that can be acceptable by people and meets the countries' needs at the same time.In order to achieve such goals, the study have been divided into two chapters. The first chapter aims to address the definition of taxes through two sections. The first one aims to discuss the historical development of taxes through time. It addresses taxes during the old ages: Faro, Persian, Roman, Jahily, Islamic, Medieval, contemporary and finally the Jewish societies. However, the second section addresses the theoretical bases of putting taxes. That includes: traditional theories, rising costs theories, tax load theories, transferring tax load theories, legal theories, Islamic legislative theories, Christian legislative theories, tax equality theories and other contemporary theories.On the other hand, the second chapter aims to study the general context of tax regulations by two trends. The first addresses tax regulations in the temporary thought where the study identifies the definitions of: tax regulations, tax administration, the classification of taxes depending on the type of those taxes, alms, fees and tax policy. Anyhow, the second trend identifies the contemporary tax regulations, which basically is a variety of different intellectual bases. Those regulations are: the American, the Chinese, the French and the Saudi Arabian,the Palestinian Authority.Some of the most important results which this study have reached that taxes have been known for long time ago; it has been known since the first human civilizations on earth. Taxes first existed in the Faro, Persian and Roman ages. Back then, it has been called several names. Yet it carried same functions and characteristics. Moreover, many theories have been in different ages that discuss the reasons behind putting taxes At first, taxes have been looked at as a right of kings and princes. After that, taxes have been looked at as a contract between citizens and state. Later on, theories of putting taxes have been increased depending on the goals of those taxes. For instance, theories regarding tobacco, environment, optimal taxes and many others.Depending on the study results, the researcher recommends to adopt the self pertinence and commitment theory which suggests that citizens commit to pay their dues, and the state to offer the expected services. In addition, " taxes " term should be renamed as " contribution " which suggests a higher positive connotation than the term " taxes ".
Ryma Mekriou, Smail Berrah , Walid Mazari
كلية التكنولوجيا-جامعة عبد الرحمان ميرة - بجاية · الجزائر
Les réseaux domotique sont des systèmes de communicationlocaux visant à interconnecter des appareils domestique et partager desdonnés entre celles-ci il est très intéressant d'étendre ce type deréseaux en leur intégrant une connectivité externe internet qui nousplonge dans le monde de l'internet des objetsNotre travails s'est basé sur le fait de contrôler des objets etd'avoir un oil sur chez soi, peu importe la distance de l'individu.Dans notre application on a pu constater l'importance de l’open-hardware et l'open-software qui nous permet d'aboutir à des solutions pratique et modifiable selon l'extension et le besoin.
قاسيمي يوسف, ويزة لواضح
كلية الحقوق والعلوم السياسية-جامعة عبد الرحمان ميرة - بجاية · الجزائر
لقد تصدّرت قضيّة اللّاجئين قائمة اهتمامات المجتمع الدّولي في وقتنا الرّاهن، كونها قد تحوّلت إلى ظاهرة إنسانيّة خطيرة خاصةً مع النّزاعات المسلّحة الحديثة بشقّيها الدّولية وغير الدّولية على السّواء، والتي تشكّل بيئة أكثر ملائمة وتحفيزًا لانتهاك حقوق الإنسان وارتكاب أبشع الجرائم الدّولية وأكثرها وحشيّة.هذا و مع التّزايد المستمرّ لتدفّقات اللّاجئين، بذل المجتمع الدّولي جهوده في سبيل توفير الحماية الدّولية لهم، فوضع إستراتيجيّة للحماية، برزت على مستويين، أوّلهما قانوني و الثّاني عملي.ولقد حقّقت هذه الجهود شوطًا كبيرا وتجاوزت الكثير من العقبات، لكن تبقى على المجتمع الدّولي مهمة استدراك النّقائص التّي تعتري هذه الإستراتيجيّة الدّولية لحماية اللّاجئين أثناء النّزاعات المسلّحة وتطويرها بشكلٍ يحقّق حمايةً أكثر فاعليّة على أرض الواقع
ألفت أجود نصر, فتون خرنوب
كلية التربية-جامعة دمشق · سوريا
قيصر عفيف
الجامعة الأمريكية في بيروت · لبنان
