Accounting & Taxation المحاسبة والضرائب

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    تقييم مدى التزام المدقق الخارجي بمعايير التدقيق الدولية المختصة بتنظيم استخدام عمل المدقق الداخلي والخبير من وجهة نظر مدققي الحسابات الخارجيين في الضفة الغربية بفلسطين
    (AL-Quds University, 24-JUL-17) وليد يوسف عبد الرسول حجة; Waleed Yousef Abd Al-Rassol Hijjeh; إبراهيم عتيق; د. ساهر عقل; د. غسان دعاس
    The aim of this study is to evaluate the extent to which the palestinian external auditor has complied with the international auditing standards that regulate the use of the work of the internal auditor and the expert .In order to achieve the objectives of the study, the researcher used the analytical descriptive method, He also used The questionnaire as a collection tool which was distributed to a sample of (70) auditors, Represinting (36%) of the practicing Auditors , After the collection of the data, it was analyzed using by the statistical packages for social sciences(SPSS) The study concluded the following results: .The evaluation of the compliance of the Palestinian external auditor in1 West Bank / Palestine with the International Auditing Standard No (610 ) regarding the internal audit work was low. An evaluation of the extent to which the external auditor was in compliance with ISA No. .(620), to benefit from the work of an expert was also a low response The evaluation of the expected effects of the external auditor's use of.2 the application of the International Auditing Standards to regulate the use of the work of the internal auditor and the expert was low. The scope of the expected impact of the application of the International Standard No. (620) to benefit from the work of the expert in the first place and in a low degree followed by the first field related to the expected effect of the application of the international standard No.(610) to benefit from the work of the internal audit at a low level.3 The obstacles of using the external auditor to use the work of the internal auditor and the expert were very high. The Technical constraints were primarily high. That followed in the second place by the constraints of the auditor's working conditions, which came into a medium degree. There are no significant statistically differences in the responses of.4 external auditors in West Bank / Palestine to the extent of the external auditor's compliance with international auditing standards according to the following variables: Qualifications, Specializations, Years of experience besides the Professional Certificates. .In light of the results of the study, the researcher recommends included the following: Developing and updating the laws and regulations related to the.1 profession of auditing, especially the laws of licensing external auditors and audit offices. Working on the preparation of a work charter that is a reference to the.2 professional conduct of the internal auditor determines the terms and conditions and parameters of the relationship of the external auditor with the internal auditor and the expert in addition to the procedures of cooperation and communication among them.3 Increasing the compliance with the International Auditing Standards for external auditing in Palestinian Institutions and Companies.
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    التحليل المالي لايرادات دائرة اوقاف القدس
    (AL-Quds University, 1999-05-10) محمد ابراهيم عادل ناصر الدين; Mohammad Ibrahim Adel Naser Eddin; نضال صبري; هشام جبر; احمد جبر
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    مدى التزام المدققين الخارجيين العاملين في الضفة الغربية بمعايير التدقيق الدولية
    (AL-Quds University, 1999-07-27) سعيد فرج سعيد حسن علاونة; Said Faraj S. H. Alawna; نصر عبد الكريم; د.نضال صبري; د.إبراهيم عتيق
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    مدى التزام المدققين الخارجيين العاملين في الضفة الغربية بمعايير التدقيق الدولية
    (AL-Quds University, 1999-07-27) سعيد فرج سعيد حسن علاونة; Said Faraj S. H. Alawna; نصر عبد الكريم; د.نضال صبري; د.إبراهيم عتيق
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    هيكل التكلفة والتعرفة في مؤسسات المياه في الضفة الغربية
    (AL-Quds University, 2000-05-10) إبراهيم أحمد خليل صافي; Ibrahim Ahmad Khalil Safi; نضال صبري; د. محمود الجعفري; د. نصر عبدالكريم
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    مهنة تدقيق الحسابات في فلسطين الصعوبات وآفاق التطور دراسة مسحية لوجهات نظر مدققي الحسابات في فلسطين
    (AL-Quds University, 2000-06-01) نضال عبد المعطي شكري نيروخ; Nidal Abdel-Muti Shukri Neiroukh; نصر عبد الكريم; د. نضال صبري; د.محمود الجعفري
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    قياس مدى تطبيق ضوابط رقابة الجودة في مكاتب تدقيق الحسابات العامة في فلسطين
    (AL-Quds University, 2000-06-21) محمد راشد أحمد الشيخ; Mohammad Rashed Ahmad Al-Sheikh; نضال صبري; د.إبراهيم عتيق; د.نصر عبد الكريم
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    قياس مدى تطبيق ضوابط رقابة الجودة في مكاتب تدقيق الحسابات العامة في فلسطين
    (AL-Quds University, 2000-06-21) محمد راشد أحمد الشيخ; Mohammad Rashed Ahmad Al-Sheikh; نضال صبري; د.إبراهيم عتيق; د.نصر عبد الكريم
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    تقييم واقع الرقابة الداخلية في المؤسسات الخدمية الفلسطينية من وجهة نظر اداراتها
    (AL-Quds University, 2000-06-21) عياش اسماعيل أحمد أبو عياش; Ayyash Ismail Ahmad Aby Ayyash; نضال صبري; ابراهيم عتيق; نصر عبد الكريم
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    الطرق الادارية و الحاسبية على المخزون في النشات الصناعية الفلسطينية : دراسة وصفية
    (AL-Quds University, 2000-07-01) سامي محمد سعد النجوم; Sami Mohammad Sad Al-Njoum; نضال صبري; نصر عبد الكريم; لا يوجد
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    العوامل التي تنال من استقلالية مدقق الحسابات في ابداء الراي الفني المحايد على القوائم المالية
    (AL-Quds University, 2004-07-05) هاني جوهر محمود دعنا; Hani Johar Mahmoud Dana; ابراهيم عتيق; عفيف حمد; د.نصر عبد الكريم
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    أثر اختلاف طرق الاهتلاك على الأرباح والوفورات الضريبية وتشجيع الاستثمار دراسة ميدانية على الواقع الفلسطيني
    (AL-Quds University, 2004-08-05) نائل علي محمود عيسى; Nael Ali Mahmoud Issa; إبراهيم عتيق; د. عفيف حمـد; د.سائد الكوني
    This study examines the effects of the different depreciation methods on the net earnings, taxsavings and investment promotion. It also investigates the main obstacles preventing theimplementation of the Accelerated Depreciation methods for taxation purposes in the PalestinianTerritories while Straight Line Depreciation method is currently in use. The study shows thatthe Straight Line method is not currently the most suitable for application ,because of theprevailing economic circumstances in the Palestinian territories. The study includes two surveys that have been designed after an extensive literature review. Thefirst survey was administered to two like-minded populations; the first population included 75public accountants (70.89% of the total population) in addition to income tax estimators of 8governorates (7.48 of the total population). The second survey was administrated to financialmanagers at corporates listed in the Palestinian Stock Market. The two surveys consisted of four main parts: The first part included a letter to the participants explaining the goal and* dimensions of the study. The second part contained a group of questions designed to provide a clear view* about the participants. The third part listed five questions concerning the practical part of the study* The fourth section consisted of five questions that are considered the “core” of* the study. Thirty five points covered all aspects of the study according to its preset objective. A number of stasistical programs, mainly SPSS, were used in analyzing the data collected by theresearcher. The results of the analysis indicated the following: Given that depreciation affects the net earnings, it is believed that using different.1 methods of calculating it would lead to a marked difference in the current market value of the fixed asset. Such difference expires over the total useful life of the asset. Moreover, depreciation is one of the factors that determine the measurement of incomeand, therefore, it affects the annual income tax payments. If one of the methods of Accelerated Depreciation is used in measuring the depreciation, it would lead to depreciating the historical cost of the asset at a faster rate than if we used the method of Straight Line Depreciation method. This concept holds true especially since the first phase of the asset’s life is the most productive. Thus, depreciation would be at its highest at this phase leading to the lowest earnings. This fact has economic ramifications in terms of investment promotion through tax savings resulting from lowering tax payments. 2.Despite the fact that the Palestinian Income Tax Law is considered the main obstacle preventing the usage of the Declining Balance Method in estimating depreciation There are other obstacles that hinder the usage of such a method ,such as the easiness of using the Straight Line Method , and the postponement of paying taxes for later years. The implementation of the Declining Balance Method, in addition to considering.3 higher deprecation rates may help in promoting investments. The practice of using the Straight Line Method, as is currently taking place, for.4 taxation purposes is not suitable for the current economic conditions in Palestine There are more suitable accounting methods for depreciation to be used. Taxable income is usually affected by the method used in evaluating the fixed assets.5 and its Current value could be used as an alternative to the Historical Value approach. The usage of the Historical Value approach for asset evaluation must be reconsidered in the light of the increasing prices which Palestine witnesses nowadays. The usage of the Declining Balance Method for taxation should not be considered to.6 be a form of tax evasion despite the fact that the Palestinian law recognizes the Straight Line Method as the only method that should be used to account for fixedasesst depeciation. .Depreciation, the factors affecting it, profit distribution policies, a corporate’s policy to7 reduce profits and realization of tax savings ,using one of the accelerated depreciation methods are all factors that influence taking the right decisions to invest in corporatesthe resarcher recommanded the following: a.the palestine lawmaker must lagislate accelerated depreciation method toreplace the straight line method because of its advantages to thecurrent Palestinian economic l situation. b. Prepairing income statements using the historical value of assets must be reconsidered due to the fact that this value does not express the real profit of a corporate. Moreover, it does not help to make a realistic assessment of its performance. c. Different taxing authorities must use the principle of Present Value, instead of the Historical Value of the fixed asset, when accounting for depreciation. d. Depreciation on fixed assets that have lost their market value must be stoped, even if they continue to serve the corporate objectives. e. Allocation of a certain percentage of a corporate’s profit as a reserve to be made in time of crisis or emergencies. f. Taking Advantage of the tax savings resulting from the application of accelerated depreciation methods, must be considered in order to promote investment in Palestine.
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    نظام التكلفة المستهدفة بين النظرية والتطبيق (دراسة تطبيقية على مصانع النسيج والملابس في فلسطين)
    (AL-Quds University, 2006-01-18) أسامة حسين عبد رومي; Osamah Husein Abed Rumi; إبراهيم عتيق; ; محمود الجعفري; نصر عبد الكريم
    Due to the differences in costs of production between local and foreign producers , the clothing and textile factories shifted globally from high cost countries toward low cost countries. Furthermore most of textile and clothing supply chains were controlled by retailers those demand a variety of styles with small lots. How ever Palestinian clothing and textile factories face unfair competition with the imported products due to the high costs relative to imported products. Also, some Israeli factories were shifted toward neighboring countries. As a result 49.6 % of the Palestinian clothing and 21% of Palestinian textile Factories were closed. Also 83 % of the closed factories have less than ten employees. This study aims to examine the application of principles of target costing system in Palestinian clothing and textile factories. Further the relations between target costing principles (price led costing, focus on customers, supply chain involvement, crossfunctional involvement, and life cycle orientation) and each of capital size, the number of employees, the costing system, and the number of annual new products have been examined. Secondary resources like books and published articles were used in order to show how target costing can fits into Palestinian clothing and textile factories. The primary resources such as interviews and questionnaire were also used. A sample of 185 questionnaires were distributed randomly to Palestinian clothing and textile factories that works in West Bank and Gaza Strip (WBGS) in represents of 343 Palestinian clothing and textile factories in (WBGS) that employed more than ten employees. 175 of these questionnaires were collected. The results concluded that: It was found that 33.7 % of Palestinian clothing and textile factories have.1 applied target costing either partially or totally. Also, 87.5 % of Palestinian factories use traditional costing systems such as job costing and process costing systems. The most statistically significant pricing method is to calculate the actual cost,.2 then to add profit margin to unit cost to obtain unit price. Price-led (market price that accepted by customers, and competitors price) costing was used, but it is not statistically significant. The most statistically significant factories in regard with competitors are: to.3 focus on competing with prices, quality, maintain customer loyalty. The Palestinian producers collect information about customer wants and needs. In regard to supply chain involvement the most statistically significant issues.4 were: making long term contracts, and involving the supply chains in product design. However sharing information about production cost, and sharing information about target cost were not statistically significant. The most statistically significant departments that share in cost reduction efforts.5 are: selling, marketing and accounting, but design and purchasing departments were not statistically significant. The Palestinian clothing and textile factories depend significantly on intensive-labor based on experience, and depend less on educated and trained labor. On the other hand the dependence on developed technology was not statistically significant. While management contributes significantly in adoption of target costing.6 system, it dose not give the employees any incentive when they achieve the targeted cost level. The most statistically significant cost reduction tool was: outsourcing. In.7 contrast value analysis, quality function deployment and just in time costing were not statistically significant. The most statistically significant cost reduction was achieved in reducing wastage cost, storage, and setup costs. However labor cost reduction wasn't statistically significant. The lack of knowledge and financial resources were the most statistically.8 significant reasons for not implementing target costing in the Palestinian clothing and textile factories. 9.Textile factories apply target costing principles such as supply chaininvolvement, customer focus, and price-led costing more significantly thanclothing factories. . The numbers of employees has no effect on implementation of target costing.10 The more number of annual developed products, the higher of implementation.11 of target costing principles such as: focus on customers, supply chain involvement. The implementation of target costing principles depends on an increasing.12 capital: to focus on customers and cross functional involvement. Also the factories that implement activity-based costing either fully or partially.13 aim to: focus on customers, cross functional involvement, and price led costing. There is a relation between number of annual developed products, and capital.14 size and the degree of cost reduction in Palestinian clothing and textile factories. Recommendations: Based on the above results, the following recommendations outlined below: To adapt activity based costing in order to understand the behavior of activities.1 in the Palestinian clothing and textile industry and to obtain accurate unit cost, the ABC can be used in order to eliminate non-value added activities. To focus on producing competitive products, the information about niches can.2 be obtained from retailers. The coordination between supply chains and customers should be enhanced by.3 sharing information about local market and international markets. , Investing in educated, trained labour, is increase to adapt developed technology.4 and to share the workers in decision making. Enhancing coordination between departments in the Palestinian clothing and.5 textile industry is increase involvement levels of design and purchasing departments in target costing. To use cost reduction tools such as: value analysis and quality function.6 deployment. The Palestinian clothing and textile factories must produce high value added.7 products, and to produce different models with small quantities in order to increase customer satisfaction. 8. Intensifying the investment is necessary to use modern costing and production.8 systems such as ABC. Target costing will never be implemented successfully in short time unless that.9 management must encourage the adoption of target costing to achieve costs reduction. However management must develop incentive systems for both employees and suppliers.
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    التقييم المالي والإداري والقانوني لتطبيق قانون التقاعد في فلسطين
    (AL-Quds University, 2007-04-29) زاهي اسعد ذيب ابن علي; Zahi Asad Deeb Ben Ali; فادي قطـان; محمود الجعفري; أسامـة شـهوان
    The importance of this study stems from the role that pension systems play on both social and economical levels. Pensions provide societies with great welfare which has a positive impact on improving work conditions and on protecting workers from employment risks. Pensions also help reduce high costs resulting from social problems caused by poverty. This study aims to explore the current situation of pension systems applied in the Palestenian territories and to specify financial, managerial and legal obstacles in the face of applying a pension system. Moreover, it aims at specifying suitable conditions and mechanisms to create an independent establishment that manages pension assests and their investments. This study includes a discussion of different theoratical aspects related to managing pension systems and comparing their application with Accounting standards and patterns applied in neighboring countries. Data for this study was collected through two questionnaires. The first one included (48) statements covering four domains related to differnt aspects of a pension system which are financial, legal, and managerial obstacles, the fourth domain is related to the mechanisms and conditions of creating an independent establishment for pension and social security. The second questionnare included (32) statements covering two domains Where the first domain works on measuring the level of satisfaction of the employee in the public sector about pension laws applied now. The second domain works on determining the range of desire and acceptance of the public sector employee to apply the general law of pension. The sample of the study included (199) employees who work in diffrent public institutions of the Palestenian Authority. Data was collected during the period between January 2006 and September 2006. .Five hypotheses were tested during this study as covered in chapter four.. Analysis was done using SPSS software. In addition to testing hypothesis, some descriptive statistics were used such as: frequency, percentage, mean, regression analysis, and standard deviation, and analytical statistics such as the Coefficient of Variation, T- test and One-Sample Statistics. The study concluded with important results. It has become apparent that there are two types of pension funds applied in the govermental sector. These funds have no direct effect on the local financial market. There are dificulties in funding a pension establishment on the short run becuase it depends on pay-as-you go or funded plans. systems (unfunded pension plans) not on prepaid The study concluded that the future of these systems is not encouraging becuase such systems are limited to govermental entities that are totally controlled by the goverment. This study concluded the importance of changing to funded pension plans unifying the current pension systems, nominating part of the foreign grants to funding a pension establishment in the short run, stopping govermental intervention in the operation of the current system, chosing aqualified administrators to manage and invest pension assets, and enforcing pension plans on both public and private sectors. These are important pre-requisites needed to create an independent establishment for pensions. the current pension plans. Employees currently participating in .The study also measured the perceptions of public employees relevant to to governmental pension plans are not satisfied and look forward to applying a general pension law and creating an independent establishment that manages pension assets as soon as possiple. This study recommends that the success of pension systems requires moving to independent bodies other than the government to control assets and investments of funds. Making pension participation compulsory, applying a general pension law, encouraging private sector establishments and civil society organizations to participate and cover all of their employees. In addition to changing the Palestinian tax code to provide incentives that encourage the participation of these private institutions in the fund. It is also advisable to accelerate the process of applying a general pension law and to benefit from other regional well established patterns and laws by applying them – with modification – gradually while keeping previous. systems in place for workers who are over (45) years, as stated in material (115) from the general law of pension. What is mentioned in this material agrees with material (27) from the same law which is related to right of pension and stating the compulsory age of pension as (60) years under acondition of serving (15) years accepted for pension.
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    المزايا المحتملة من الاندماج بين شركات الأدوية البشرية في الضفة الغربية- فلسطين : دراسة تحليلية من وجهة نظر العاملين في الشركات
    (AL-Quds University, 2007-04-29) رافت محمد عربي ابوالرب; RAFAT MOHAMMED ARABI ABUALRUB; نصر عبد الكريم; رفيق قرمان; ذياب جرار
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    دور التحليل المالي في عملية اتخاذ القرار الإداري في شركات المساهمة الفلسطينية
    (AL-Quds University, 2007-05-01) رشا يوسف القصاص; Rasha Yousef Al Qassas; إبراهيم عتيق; عفـيف حمد; نضال صبري
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    تقييم فعالية التدقيق الحكومي الخارجي في فلسطين دراسة ميدانية على اداء ديوان الرقابة المالية والإدارية
    (AL-Quds University, 2008-03-23) فادي محفوظ حافظ نوفل; Fadi Mahfouz Hafez Nofal; ابراهيم عتيق; اسامة شهوان; سمير حزبون
    This study is an evaluation of the effectiveness of the external government audit in Palestine represented by the Financial and Administrative Control Bureau (FACB), the literature about the governmental audit has been reviewed including the formal studies conducted in this regard. Therefore some personal interviews and field visits to the (FACB), Palestinian legislative council and the other establishments that are under the control of the (FACB) has been made. Finally, two questionnaires were designed to collect the initial data required to perform the study as follow:The first questionnaire: was distributed to 34 auditors of the FACB. The second questionnaire: was distributed to 57 employees from other establishments of the public sectors. It targets: Audit Committee of the Palestinian legislative council, financial managers in the ministries of the PNA , general managers in the ministry of finance (18,25,14 respectively). However, the study has covered the whole target group due to the limited number of the targets where 97 questionnaire (96%) were adopted. The study revealed the following findings. The most important result is that: the )FACB) exercises the tasks assigned for it but still there are some deficiencies, it encounters such as reviewing the grants and donations, and preparing a plan sufficient to implement its function . The FACB adopts most of the Government Audit standards but still suffers from some deficiencies in applying them . In general standards , the )FACB( suffers from the shortage in full independence and the lack of sufficient number of auditors to carry out the duties required . In the area of field work standards, the )FACB( does not develop a detailedprogram to audit the accounts of ministries and government units , and the auditors do not take into account the type of audit when examining the performance of internal control system. In the area of standards formulation and preparations of reports , the )FACB( does not submit its report to the authorities entitle intimae, the auditors do not report the audit of performance while the follow up of the reports is not sufficient. Moreover, the )FACB( auditors don’t use the majority of the scientific indicators and techniques to measure the effectiveness of auditing process, The study has also shown that the )FACB( faces many constraints that limit its effectiveness, whether political or legal, financial or managerial or professional or technical. In the light of the research of this study, the following recommendation may be stated : the need for the )FACB( to exercise its terms of reference specified by. the law on all sides under its control so that it can achieve the objectives which it was established . They need to apply the government audit standards of the (INTOSAI) , and to address deficiencies in its application specially FACB granting full independence , and providing adequate number of staff , and preparing FACB sufficient plan to meet its responsibilities , and submit its report to the competent authorities entitlements. Need to use scientific methods and indicators to measure the effectiveness of audit executing auditors FACB . need to apply the law and cooperation efforts between the authority to reduce the many constraints that limit the effectiveness of the FACB. A final recommendation states a further emphasis on teaching the courses of governmental auditing in the educational institutions in Palestine and encourage conducting research in order to develop theory and practice of auditing in public sector.
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    مدى توافق تشريعات ضريبة الدخل في فلسطين مع المبادىء المحاسبية والمعايير الدولية للتقرير المالي
    (AL-Quds University, 2008-04-06) إيناس هاشم حسن نزال; Enas Hashem Hasan Nazal; ابراهيم عتيق; د. عفيف حمد; نضال صبري
    This study explains the degree of the compatibility of accounting revenues and expenses prepared according to International Financial Reporting Standards with taxing revenues and expenses modified according to Income Tax Law in Palestine as stated in law No. (17) for the year 2004 , and measure the degree of compatibility of these income taxes with Generally Accepted Accounting Principles and Accounting Assumptions. As we compare the accounting profit including revenues and expenses with tax profit , this leads us to discuss the basis we depend on in preparing both profits that is the financial standards for accounting profit and tax laws for taxation profit. The researcher has selected a simple random sample included financial managers of public and private companies, auditors and taxation officers, questionnaire was prepared and distributed in West Bank. Analytical comparison and statistical analysis was done with (SPSS) software in order to test many hypotheses. These analyses lead us to conclude that there is no compatibility between accounting profit and taxing profit. This conclusion was determined from both analysis of revenues and expenses hypothesis. Accounting and Tax Revenues seem to be compatible because in general all revenues are taxable except those exempt by law. How ever expenses seemed to be not compatible between accounting that depends on International Financial Reporting Standards and tax expenses that were adjusted according to tax laws. Tax laws are compatible with Generally Accounting Principles and Accounting Assumptions. This study recommended that the commitment to International Financial Reporting Standards is very important .It also recommended decreasing the difference between these standards and tax laws, the commitment to Generally Accounting Principles and Accounting Assumptions in preparing financial reports in order to make it easier for users of financial statements to compare and analyze it. Another recommendation is to encourage Palestinian economic growth by entering international trades and The General Agreement on Tariffs and Trade. We have to discuss later the effect of commitment to International Financial Reporting Standards on Palestinian society because it is considered a developing country and needs different requirements than developed and industrial countries that have adopted these International standards.
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    تقييم فعالية النظام المحاسبي في البلديات في تلبية الاحتياجات المعلوماتية للمهتمين من وجهة نظر القائمين على تطبيق النظام
    (AL-Quds University, 2009-11-01) رفعت محمدتيسير سالم قنيبي; RIFAT M.TAISEER SALEM QNAIBY; إبراهيم عتيق; محمود الجعفري; فادي قطان