Accounting & Taxation المحاسبة والضرائب

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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
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.
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
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
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
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.
أثر تطبيق معيار المحاسبة الدولي رقم 12 الخاص بضريبة الدخل على إيرادات ضريبة الدخل للشركات المدرجة في بورصة فلسطين
(AL-Quds University, 2017-08-16) زيد ربحي حماد قطيط; zaid rebhi hammad qutait; كامل أبو كويك; د.ساهر عقل; د.مجدي الكببجي
The purpose of this study is to measure the impact of applying the IAS (International accounting standerds) No 12 on the companies listed in PEX (Palestine Exchange) and the impact of this applying IAS 12 on the net income before tax and subsequently the income tax revenues that is received from those companies.In order to achieve the objectives of the study the researcher has designed a questionnaire that was distributed to Sample of the study which consists of (53) income tax officials in the West Bank, who have already obtained the permission of tax estimator and is currently working or have previously worked in the estimation of tax for the companies listed in PEX, (39) valid statistical analysis were recovered. The study used the descriptive analytical method to demonstrate the effect of the application of IAS No12 on income tax of income from the PEX companies. In order to achive the study's objectives and test the hypotheses of the study, analysis and representative statistics were used to test the multiple regression that is based on the Ridge Regression and the Correlation coefficients matrix. The results showed four main results, the first is that the degree of applying the differed assets, differed liabilities and the revaluation of assets in the IAS 12 in the companies listed in PEX is high, The second is that there is an impact of the companies listed in PEX which are applying the differed assets, differed liabilities and the revaluation of assets in the IAS 12 on the income tax revenues that are received from those companies. The third is that there is a direct correlation and statistical relationship between the companies listed in PEX which are applying the differed assets, differed liabilities and the revaluation of assets in the IAS 12 on the income tax revenues that is received from those companies. The fourth result that was uncovered in the study is that there is an impact of the companies listed in PEX which are applying the IAS No 12 in general on the income tax revenues that are received from those companies. The study presented a set of recommendations including: the importance of reissuing a new regulations and lows that narrow the gap between the IAS No 12 and taxable laws relating to income tax accounting; increasing the degree of reliability of the financial statements and declarations issued by the companies listed in PEX which are applying the IAS No 12. Key words: IAS No12, Income Tax revenues, Joint Stock, PEX Companies, Deferred assets, differed liabilities.
أثر مشكلات الاعادة الضريبية على بيئة الأعمال والاقتصاد في محافظة الخليل
(AL-Quds University, 2017-10-08) مهند علي محمد شاور تميمي; Mohanad Ali Mohammad Shawar Tamimi; محمود الجعفري; د.كامل ابوكويك; أ. د. نضال صبري
Value Added Tax (VAT) is applied in more than 130 countries worldwide, and it is considered as a type of indirect taxations collected from final customers through licensed workers. When licensed businessmen pay VAT on their purchases more that than the amounts of tax they receive from sales , they have the right to recover the difference in tax from the government. That could be attributed to the fact that tax is imposed on the customer and not on licensed businessmen because they are administratively employees, and this is what is called Tax Refund. Companies suffer from delays in paying tax refund, deduction of the refundable amount, or even erasing it totally, the , It expected that the consequences of delaying and/ or erasing tax refund would have negative impacts on the companies’ financial, marketing, and production performance, working environment, and economy in general. The study aimed to investigate and estimate the effects of problems that are associated with tax refund on companies’ business environment in the district of Hebron. Business environment indicators are divided into three aspects: financial, marketing, and production. The district of Hebron was chosen for this study because it is the largest district in Palestine. It constitutes a large proportion of the Palestinian Gross Domestic Product (GDP), and makes up 25% from the West Bank population. Secondary data were collected from the Ministry of Finance, Palestinian Central Bureau of Statistics (PCBS), and Tax Departments, in addition to other previous studies related to the field.The study adopted the analytical descriptive methodology. The sample covered companies that submitted tax refund application during the last three years in Hebron Governorate. To collect the primary data on companies’ performance, a 110 questionnaire were distributed to obtain data from factories and companies. Data were analyzed using statistical methods including the calculations of the average, standard deviations, and proportions to describe the sample. Regression Model was also used to examine the relationship between the independent and dependent variables, qualitative and quantitative, to figure out the impacts of tax refund on companies. The study showed many negative impacts for the problems of tax refund on companies’ business environment, as the delays of paying tax refund, and deducting part of the amount are the most common and influential problems on the economy. The study reached several recommendations, namely: (1) It is required that companies should audit their accounts through internal accountant and external auditor. (2) Tax refund procedures in the Tax Department should be reduced to avoid any deductions from the refund amount.(3) The Ministry of Finance (MoF) should reduce procedures used to check and audit tax refund files,(4) provide a adequate cadres qualified to perform files auditing , and (5) reduce the operations so that no amount will be deducted. Key words: VAT, Tax Refund, Tax Refund Problems
تأثير تطبيق حوكمة الشركات على جودة التدقيق الداخلي للشركات المدرجة في بورصة فلسطين
(AL-Quds University, 2017-08-28) صفوت صلاح مجاهد مجاهد; safwat salah mujahed mujahed; كامل أبو كويك; د. إبراهيم عتيق; د. ياسر شاهين
This study aimed to identifying the effect of applying corporate governance on the internal audit quality for companies listed on the Palestinian Exchange. The study was conducted (29) companies listed on the Palestine Stock Exchange out of (48) companies, In order to achieve the objectives of the study, the study was conducted on a sample of (23) companies listed on the Palestine Stock Exchange. The researcher used the descriptive approach, where the questionnaire was adopted as a data collection tool. The Statistical Package For The Social Sciences (SPSS) was used to analyze the results. The study found the most important results: The set of rules of governance (application of the rules of the general assembly meeting, the application of the rules of shareholders' rights, the application of the rules of management of the company, the application of the rules of auditing, the application of the rules of other stakeholders, and the application of the rules of disclosure and transparency) were all good in terms of their application in companies listed on the Palestine Stock Exchange, and The level of quality of internal audit according to (eligibility, objectivity, independence, quality of work performance and scope of work) was good, and it was found that the eligibility on the quality of internal audit was ranked first. Therefore, the strongest effect of governance on the quality of internal auditing was through the auditor's eligibility component, which is the level of the internal auditor's knowledge, the professional certificates, the knowledge, skills and experience necessary for him, and it was found an interest in the internal audit of the public shareholding companies in terms of the quality of the work performance and the scope of work. The second and third ranking were the impact on the quality of the internal audit. This is a positive sign as governance affects the quality of work performance and the scope of work. Therefore, the application of governance leads to increased quality of internal audit.According to the study results, the researcher recommends several recommendations: The need for the Capital Market Authority in the Palestine Stock Exchange to increase attention to the application of the rules of corporate governance because of the expected future effects, And to work on knowledge of the new conceptual developments of governance and its relationship with the internal audit of companies in order to clearly define the internal auditor's powers and more attention to the application of corporate governance due to its obvious impact on the quality of internal audit, And the need to pay more attention to internal auditing, especially in companies listed on the Palestine Stock Exchange, and attention to the eligibility of the auditor and the need to put persons qualified scientifically and practically in the profession of internal audit for its apparent impact on the quality of the audit, The concerned institutions such as the Monetary Authority, the Ministry of Economy and the Palestine Stock Exchange should play an effective supervisory role in the listed companies to ensure that these companies adhere to the principles of governance. Keywords: Corporate Governance, Palestinian Governance Code, Internal Audit, Internal Audit Quality, Public Shareholding Companies in Palestine.
تأثير تطبيق معايير الحوكمة على الإيرادات الضريبية المحلية للسلطة الوطنية الفلسطينية
(AL-Quds University, 2018-04-25) باسم سميح خليل نزال; basim sameeh khaleel nazzal; كامل أبو كويك; فراس بركات; مروان ابوهلال
تقنيات الاقتصاد القياسي لقياس التقلبات في اسعار الاسهم المدرجة في سوق فلسطين للاوراق المالية خلال مراحل الصعود والهبوط وقياس العلاقة السببية ما بين سوق فلسطين وسوق عمان وسوق تل ابيب
(AL-Quds University, 2012-06-27) عبد الرحمن موسى حسين العويسات; Abdel Rahman Mousa Hussein Aliwisat; إبراهيم عوض; عفيف حمد; د. محمود حداد
This study is empirically aimed at conducting three tests; testing volatility persistent in PEX bulls and bears, testing market efficiency for PEX, ASE, and TASE, and testing the causality relationship between the three markets. That is, it attempts to explore whether stock market volatility present a different behavior during PEX bulls and bears phases and explore whether PEX, ASE, and TASE are efficient at weak level. For this purpose, long memory measure is used to indicate volatility persistence and market efficiency. In order to define bull and bear phases, we employed the 200-day moving average, already used by practioners and we found three cycles including 3 bulls and 3 bears. Thus, the study employed Rescaled Range (R/S) to calculate the values of difference parameter d to find evidence of long memory behavior for the daily data observations from August, 1997 to March, 2012. In addition to a long memory measure, the study used nonparametric ADF and PP tests to test market efficiency of PEX, ASE, and TASE at weak level. According to Jarque–Bera test, the closing values of Al-Quds Index of PEX in each bull and bear don’t follow the normal probability distribution. So, the study used nonparametric tests of ADF and PP to determine whether the time series are stationary. The time series are found to be non stationary at level in each phase implying that PEX is efficient at weak level in each phase. Further, according to R/S results, the study found that the estimates of parameter d are above 0 and below 0.5 for bear phases, while the values are above 0.5 for the bull phases implying long memory stationarity for the volatility process. This means that volatility is more persistent in the PEX bears markets than in the PEX bull markets. Further, the PEX bears markets are longer than PEX bulls markets. As a result, volatility persistent in PEX bears and risk associated with it should be considered by investors. Added to this, the overall market-adjusted performance measurement indicates that PEX has average levels of returns and risk more than ASE and TASE. To avoid that, investors and other decision makers should consider both fundamental and technical analysis. For market efficiency test, ADF and PP test are also used to find whether time series data of Al-Quds index, ASE index and TA-100 index are stationarity. In the three cases, means and variances seem to be not constant. This indicates that the three indices are found to be nonstationary at level implying that the three markets are efficient at weak level. For further investigation, R/S statistic is used to calculate the difference parameter to indicate market efficiency. The estimates of d are above 0.5 for the PEX and TASE cases implying that time series data are non-stationary, and there is no evidence of long memory behavior (long range dependence) in the time series data. For ASE, the value of d is above 0 and below 0.5 implying that the time series has long memory behavior. This indicates that ASE isn’t efficient at weak level. So, we accept that PEX, and TASE are efficient at weak level but ASE isn’t. Therefore, regulators and policy makers should support market efficiency.The study further investigates correlation and causality relationship among PEX, ASE and TASE. It analyzes whether there is a long run linkage or interdependency between the three markets. The data sample includes daily observations for the January, 2000-March, 2012 time period. As mentioned before, the data are non-stationary at level, while the data are stationary at first difference and therefore conducting Granger causality tests isn’t restricted. The correlation matrix indicates that the three markets aren’t highly correlated. The correlation is verified for the direction of influence by the Granger causality test between the three markets. However, the study found that there is no significant causal relationship between the three markets except theunilateral causality relationship of ASE over PEX, and the relationship of TASE over ASE, whereas reverse causality doesn’t hold true. In general, the study finds that there is no multilateral causal relationship among the three markets and they are being highly correlated. Therefore, Palestinian investors don’t have to consider changes in TASE index, while changes in ASE index must be considered.
تقييم أثر استخدام الموازنات على الأداء الشامل للشركات شركات الصناعات الغذائية الفلسطينية
(AL-Quds University, 2011-06-26) إياد محمد موسى ابو حلوة; Iyad Mohammad Musa Abu Hilweh; زهران ضراغمة; د. إبراهيم عتيق; د. فادي قطان
This Thesis aimed at defining the effect of using (operating, capital and cash) budgets in the companies for food industries in the West Bank in Palestine to serve the managerial aspects in these companies. It also aimed at defining the effect of using budgets as tools of planning, coordination, control and performance evaluation. In addition, it aimed at defining the effect of using budgets in the managerial process on the comprehensive (Financial and non –financial) performance. Moreover, the importance of this study is due to the importance of the industrial sector in general and especially because of the importance of the sectors of food industries as a need for food security in any society. The sample consisted of (280) employees in companies for food industries who work in different managerial position. A questionnaire was used to collect data. The program of (SPSS) was used to analyze the data. The results of the study were: 80% of the companies for food industries in the West Bank prepare operating budgets and use their methods in their work and to support the managerial functions. And 73% of the companies make and use the capital budget to enhance the managerial function, help in making the right investive decisions and choose the best alternative among the available alternatives And 85% of food companies in the West Bank make cash budgets and use them to support financial and managerial work especially the process of financial planning and decisions. And There is a story effect of using operating budgets on the comprehensive performance of the food companies in the West Bank, especially the financial performance. In addition, the usage of operating budgets mainly enhanced the financial performance of these companies. However there is no strong effect for that usage of such budgets on the nonfinancial performance.And There is a strong effect of the capital budget on the comprehensive performance of the companies. Also there is a big effect of using such budget on both financial and nonfinancial performance. There fore the effective usage of capital budget firstly enhances the financial performance, secondly the comprehensive performance and thirdly the nonfinancial performance. And The usage of cash budget in food companies has no important effect on both the financial and non-financial performance or the comprehensive one of these companies. And There is a positive and important relationship between the usage of budgets as tools to support the managerial tasks the variables of financial and non financial performance of food companies. In the view of this thesis the researcher recommends the following: Encouraging the companies of food industries in the West Bank to employ the scientific competences who can apply managerial accounting methods especially the budget systems. And Encouraging the companies especially the small and medium ones to merge to make big companies that can benefit from the best features of size and to have bigger financial and managerial potentials so as to market. And Encouraging the companies of food industries to use operating, capital and cash budgets especially in their managerial work and also to encourages the companies that make and use methods of budgets to follow modern and scientific methods especially the ones that managerial accounting provide to increase the effectiveness of making and using the systems of budgets especially under the economy of the market and freeing the world trade and the potential of the local recourses.And Show the companies of food industries the importance of using the method of participation in making and executing the budgets and connecting incentive with performance and using ways of accountability in order to enhance the level of their comprehensive performance. And Encouraging companies to use methods of prediction and the model of the balanced performance ( comprehensive performance) because it is better than the conventional method in making and executing the budgets which will increase the degree of managerial work competence and the accuracy of decisions.
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.
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
تقييم فعالية أجهزة الرقابة الداخلية في القطاع الحكومي دراسة ميدانية: الضفة الغربية
(AL-Quds University, 2010-01-31) 'محمد خير' تيسير عبد الرحمن نجار; 'Mohammad Kher' Tayser Najar; إبراهيم عتيق; فادي قطان; عفيف حمد; زهران دراغمة
The study aims at evaluating the effectiveness of the internal control device in the Palestinian governmental sector in West Bank through examining the extent of success that internal control device has actually achieved, the range at which it had fulfilled the demanded responsibilities and to identify the availability of the effective elements as represented through (the suitability of management structuring, the competency of human resources, and the convenience of legislations and laws, the censorship suitability and a sufficient cooperation by censored authorities). Within the internal control administrative devices authorized by the Ministry of Finance on which this study is actually based and as represented through the General Administration of The Internal Control and The General Administration of the Internal Audit. To achieve these goals, the study has adopted a descriptive analytical approached. It has therefore incorporated relevant researches, studies, reports, and personal interviews and for the same reason a questionnaire has been designed to collect the primary data as well as approaching the views of a sample of the employees who work for the internal control devices related to the Ministry of Finance which constitutes about 80% of original population of the first category. Furthermore, a sample of administrative and financial managers, who work for ministries the governmental offices under control which constitute 74% of the original population of the second category, has been interviewed to elicit their viewpoints. The study comes amidst the decisive development and alterations carried by the Ministry of Finance upon its internal control devices so as to develop and activate these devices to participate in saving the public finance and reducing an unjustified spending.The study outlined a number of results, the most important of which is that the internal control devices, which are authorized by the Ministry of finance, are highly efficient and had achieved the majority of its goals. Nevertheless, it had failed to achieve several goals such as: the compliance activity with effective legislations; the failure to coordinate and affiliate different measures and desired goals; as well as, the failure to carry out business effectively. The study has also established an understanding that such devices conducts, tasks and responsibilities as required. However, certain defects become obvious such as proper auditing of revenues and incomes to ensure proper disposition in special collection accounts in due time and to ensure the account proper values and hock inspection of fixed assets kept with their departments. The study had also revealed the availability of efficiency as materialized through the convenience structural framework, as well as, suitability control. However, some weakness, which is related to some constituent components within these two elements, was observed. The study has also revealed that (the effectiveness of human resources, the competency and convenience of legislative law, and the sufficient cooperation among control bodies) are not available within, internal control devices. The study has consequently offered a number of recommendations, most important of which, lies in allowing internal control devices to accomplish all its defined goals and perform its tasks and responsibilities; the necessity to provide all ingredients which constitute the five effective elements such as: the importance to offer the control devices employees the sufficient authorization to carry out the tasks which fall upon there, and to provide the qualified and trained personnel. Also, It's important to put forward a functional plan that outlines all the stages of the implementation and termination of the control devicesfunctions; and to work out promotions and intensive system for members of staff; to expand the applicability of legislative laws to allow internal control devices to perform their duties to offer them free access for all wanted material, and to offer them immunity to eliminate interference of the high management on the outcomes on the work of the internal control devices, as well as, making all required logistic services such as: personal computers and vehicles available so as to peruse all their recommendations.
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.
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
دوافع وأساليب ممارسة المحاسبة الإبداعية في البيانات المالية في الشركات غير المساهمة العامة في فلسطين
(AL-Quds University, 2018-06-11) محمود تيسير عبد الله الرفيع; MAHMOUD TAYSEER ABDALLAH ALRAFEE; ساهر عقل; إبراهيم عتيق; يوسف حسان
This study aimed to identify the extent to which non-public companies in Palestine have incentives to use creative accounting, It aimed also to identify the use of creative accounting methods in these companies.In addition to examined the extent to which these incentives havean impact on using creative accounting method. To achieve these objectives, the study followed the analytical descriptive approach as it is consistent with the nature of the study. The questionnaire was designed as the research tool, which was distributed in the West Bank area of Palestine on a sample of three categories composed of legal auditors who represented 50% of the total auditors’ population. The second and third categories represented academic lecturers in universities of accounting and accounting-related subjects, in addition to credit and facilitation officers in banks operating in Palestine. The comprehensive survey method for the second and third categories was implemented. A total of 201 questionnaires were distributed to the three categories, with 137 responses, of which 128 were valid for the study, and 63.7% of the total questionnaires were accepted. In order to analyze the data and test hypotheses, the SPSS program was used. The study found that there are incentives among Palestinian non-public companies to use creative accounting in their financial statements, while there are stronger incentives than others that lead companies to practice creative accounting. The alleviation or evasion of tax burdens are the strongest of these incentives.The study also found that non-public companies inPalestine use creative accounting practices in their four financial statements.On the otherof hand, the study revealed that all three categories of respondents consensed on the presence incentives of non-public companies in Palestine to use creative accounting, in addition to agreeing their opinions on the use of these companies for creative accounting practices, and that these incentives affect the methods used in the practice of creative accounting. The study recommended that amendments have to be made to the local laws and regulations order to narrow the gaps resulting from the flexibility of the accounting rules and principles,in which provide an opportunity for practicing creative accounting. It also recommended the increasing of professional and scientific qualification of those work in auditin field in order to strengthen them and to make them aware of the importance of auditing and how to take theuse of creative accounting practices into their considerations. The recommendations of the study also called for accelerating the issuance of legislation and the establishment of accounting rules to cope with the acceleration in the methods of management and the use of technology in the world of finance as the accounting legislation is delayed in meeting these developments, that create the suitable environment for the use of creative accounting practices.
دور البيانات المالية في ترشيد القرار الائتماني ' من وجهة نظر أصحاب الشركات والقائمين عليها'
(AL-Quds University, 2015-01-25) مجدي عبدالله جابر الهريمي; Majdi Abedallah Jaber AlHurimy; إبراهيم عوض; د. ساهر عقل; فادي قطان
The study aims to identify the relative significance of financial statements in the rationalization of credit decision at banks operating in Palestine from the point of view of companies’ owners. In order to achieve the objectives of the study, the researcher designed a 46 item questionnaire in order to collect primary data about the study sample. Based on this, collection and analysis of data along with a verification of hypotheses was carried out using SPSS. The study sample consisted of 300 companies active in Bethlehem city; the sample was divided into several groups in accordance with company type. The sample was selected using a random stratified sample approach. Several statistical methods were used like frequencies, percentiles, means, standard deviation, one sample test T- test and One Way ANOVA. Following data and hypotheses analysis, the study came up with several findings most important of which are: Banks in Palestine rely on financial statements (income statement, balance sheet and cash flow) in credit decisions, as the banks in Palestine request financial statements a long other documents provided that these statements are audited. According to the perspectives of the respondents that the Banks are analyze the income statements, balance sheet and cash flow. This confirms the important of the financial statements in the credit decision in Palestine Banks. The study recommended the necessity the company be aware the important of the financial statements to the Banks in Palestine and the other donor institutions. Financial statements give the reader an idea about the company position, development and trends. The study recommended the need to upgrade and update present credit staff abilities in the analysis of accounting information through ongoing training as well as to enhance interest in financial statements to acquire information vital for credit decisions.
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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