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- Itemتأثير تطبيق معيار المحاسبة الدولي رقم (IAS 19) "منافع الموظفين" على تقييم أداء الشركات الخدماتية والصناعية المدرجة في بورصة فلسطين(جامعة القدس, 2021-12-06) زين الدين محمد علي الجرادات; Zain Addeen Mohammad Ali AL-Jaradatهدفت الدراسة إلى دراسة وفحص تأثير تطبيق معيار المحاسبة الدولي رقم (IAS 19) "منافع الموظفين" على الأداء المالي للشركات المدرجة في بورصة فلسطين، حيث طبقت الدراسة على مجتمع القطاع الخدماتي والصناعي والذي بلغ عدده (22) شركة، وتم اختيار عينة عشوائية بسيطة ليكون العدد النهائي لعينة الدراسة (15) شركة. وشملت الدراسة في متغيراتها على تقييم الأداء المالي والمتمثل في: القيمة الاقتصادية المضافة (EVA)، ومعدل العائد على الأصول (ROA)، ومعدل ربحية السهم الواحد (EPS)، إضافة إلى القيمة السوقية للسهم (MV) كمتغيرات تابعة، ومنافع الموظفين – المنافع قصيرة الأجل والمنافع طويلة الأجل استخدمت كمتغيرات مستقلة. وتم فحص فرضيات الدراسة للبيانات المالية المنشورة لخمسة عشرة شركة مساهمة عامة للمدة المقدرة بعشرة سنوات (2011-2020)، واعتمدت الدراسة طريقة السلاسل الزمنية المقطعية (Panel Data) كأسلوباً احصائياً. حيث كانت أهم النتائج الرئيسية لهذه الدراسة في: (1) وجود تأثير إيجابي لمنافع الموظفين "قصيرة وطويلة الأجل" مجتمعة على كل من القيمة الاقتصادية المضافة، ومعدل العائد على الأصول، ومعدل ربحية السهم الواحد، (2) وجود تأثير إيجابي على القيمة الاقتصادية المضافة لكل من منافع الموظفين طويلة وقصيرة الأجل كلاً على حدا، (3) لا يوجد تأثير للمنافع قصيرة الأجل على كل من معدل العائد على الأصول، ومعدل ربحية السهم على التوالي، (4) تؤثر المنافع طويلة الأجل ايجابياً على كل من معدل العائد على الأصول، ومعدل ربحية السهم، إضافة إلى ذلك، بينت النتائج عدم وجود أثر لمنافع الموظفين على سعر السهم السوقي. وبناءً على نتائج الدراسة أوصت الدراسة بمجموعة من التوصيات، أهمها: (1) ضرورة توسيع الالتزام بتطبيق المعيار الدولي في جميع جوانبه لما لذلك من تأثير إيجابي على الأداء المالي، (2) ضرورة إلزام الشركات على التصنيف الواضح والمباشر للمنافع والنفقات التي تخص الموظفين، (3) تبني خطط جديدة في تقديم المنافع للموظفين، وتوسيع قاعدة هذه المنافع قد يؤدي إلى رفع أداء الشركات مما يعود على الملاك والموظفين والمستثمرين بالفائدة.
- Itemوجهة نظر المرشدين الزراعيين في منظومة الارشاد الزراعي في مجال الثروة الحيوانية(AL-Quds University, 2006-09-13) أيمن تيسير محمد ياسين; Ayman Tyseer Mohammad Yaseen; جمال ابو عمر; د. عبد الحميد البرغوثي; د. عايد سلامةThe objectives of this study were to investigate the view point of extension agents about the degree of achievement of fulfillment the objectives and tasks of extension by extension agents. Also to investigate the sheep and goats extension agents' viewpoint on several aspects related to extension such as performance of extension agents and problems facing the animal extension sector and the relation between extension agents and the other factors such as gender, education, residence, age, experience in service and training. As well-constructed questionnaire was employed in the study. All of extension agents in the field of sheep and goats were interviewed. The study showed the low performance of extension agents as low percent of them had previous training in the field. The study showed a strong relation between degree of achievements and extension agents performance. Similar relation was observed between the low performance of extension agents and the obstacles facing the extension sectors. Gender has no effect on performance of extension agents. Similar trend was observed in the relation between performance and ages, experience and previous training. Several recommendations were given by the study, among these; more research is needed in relation to improve performance of agricultural agents. The study showed that training should be made to fit needs for the extension agents. Number of extension agents in the field of sheep and goats should be maximized as possible.
- Itemالعوامل المرتبطة بالسلوك الاتصالي الارشادي للزراع في محافظات جنوب غزة(AL-Quds University, 2005-04-26) محمد خليل سليمان موسى; Mohammed Khaleel Suleiman Mousa; حاتم الشنطي; د. ابراهيم حمد; د. يحيى زهرانThis research has mainly aimed at identifying the factors that connected with the communicative extension behavior for the farmers in the southern govern orates of Gaza Strip – Palestine. Generally, the research focuses on tow main objectives: 1- Recognizing the most important characteristics and traits of the farmers of in the southern governorates of Gaza strip.2- Studying the connecting relationships among the personal social, economic, communicative, psychological function of the farmers from one side, and their participation on the extension farming activities from the other side.This research includes five chapters. The first one is an introduction to the research problem, objectives and justifications. The second chapter presented the theoretical framework. It has discussed some proceeded studies that have a connection with the research. The third chapter presented the study methodology which includes the terms of the study, the study geographical and human domains, the study universe and sample, the study variables, data collection tools, as well as, the used statistical tools. The fourth chapter concerned with the research results and their discussion. Fin all the fifth chapter presented the study summary and recommendations. The research includes fifteen independent variables and the sequent one that is the dependent variable: communicative extension farming behavior for the farmer. The study was in conducted in Gaza Strip southern govern orates which are Rafah and Khan Younis. A complete random sample consists of 150 farmers representing 3.3% of the total farmers in the two govern orates based on the statistics of Ministry of Agriculture for the year 2003. Questionnaire was used for collecting the study data from the sample farmers by using personal interview techniques. The data collection was taken place from June to September 2003. Percentages, frequencies, Arithmetic Mean, Standard Deviation, Pearson Correlation Coefficient, Multiple and Partial Regression Analysis were used as statistical tools. The study has reached several important findings which can be summarized as follows: 1- The research results clarify that the farmers, ages are among (25–60) years. The arithmetic mean is 49, 9 years; the standard deviation is eleven years. 2- The results clarify the numbers of the farmers' family members are among (1–15) individuals. The arithmetic mean is eight individuals, the standard deviation is 4, 2 individuals. 3- The results clarify the sons of workers on farming are about (1–8) individuals.The arithmetic mean is 2, 3 individuals, the standard deviation is 1, 2 individuals. 4- The results clarify the educated sons of the farmers are about (0 – 15) individual. The standard deviation 2, 85 individuals, the arithmetic mean is 2, 9 individuals. 5- The research results clarify that the farmers have (1–7) acres, the arithmetic mean is 3, 3 acres, and standard deviation is 1, 9 acres. 6- The results clarify that the farmer have (0 – 8) animals. The standard deviation is 2, 4 animals, the arithmetic mean 2, 2 animals. 7- The results clarify that the farmers has (1-8) farming machines. The standard deviation is 1, 3 machines, the arithmetic mean is 2, 8 machines. 8- The results clarify that the net yearly income is (5 – 50) thousands shekels. The standard deviation is 1040 shekels; the arithmetic mean is 15140 shekels. 9- The results clarify that the farmers' attitudes towards the extension work is 9.34 degrees. The standard deviation is 5, 8 degrees. 10- The results clarify that the farmers' attitudes towards the farming work is 39.1 degrees. The standard deviation is 4.9 degrees. 11- The results clarify that the arithmetic average of the farmers' attitudes towards the other farmers is 30 degrees. The standard deviation is 3.3 degrees. 12- The results clarify that the number of the farmers' resources of the farming information which the farmers communicates with is about (1–5) resources. The standard deviation is 1.3 resources; the arithmetic mean is 3.8 resources. 13- The results clarify that the number of the farmers that apply the new farming practices are seventy three farmers, the percentage is 87, 9%, while as the farmers that not apply the new farming practices are ten farmers, the percentage is 12.1%
- Itemاعادة استخدام المياه العادمة المعالجة للاغراض الزراعية في منطقة رام الله بين المعيقات وسبل التعزيز(AL-Quds University, 2014-01-06) نبراس عبد الكريم حسين الريماوي; Nebras Abdelkareem Hussein Alremawi; جهاد عبادي; د. معتز قطب; د. عامر مرعيAbstract The scarcity of freshwater in most Palestinian regions is an escalating problem, particularly as the Palestinian populations continue to grow with constant enhancement of their living standards. Water claim is also accelerating due to industrial development and increasing demands of irrigated lands. One of the alternative solutions for water scarcity is the use of treated wastewater in agriculture, which simultaneously avoids the negative impact of wastewater disposal in the environment. The reuse of treated domestic wastewater in agriculture has recently expanded and forced some governments for its inclusion in their overall water budget. This research aims at studying the obstacles facing the wastewater reuse in agriculture in Ramallah agricultural areas from expertise and farmers point of view. The researcher chosen ten from a purposive list of expertise working in different governmental and nongovernmental institutions including universities for interviewing, and distributed a questionnaire on 295 farmer selected randomly from the farmers in Ramallah district.The research was conducted form January 2013 to January 2014. The data obtained from farmers was analyzed using SPSS and those obtained from interviewing the expertise using qualitative analysis. The researcher concluded that the farmers have a knowledge about the treated wastewater but don’t know how it is treated and the health and environmental restrictions about its reuse in agriculture. Farmers were found capable to accept the reuse of treated wastewater in their ح farms if there is a nearby source of treated wastewater. The main obstacles in the reuse of treated wastewater from the view of studied farmers were their weakness in environmental awareness and because they don’t trust the good quality of the treated wastewater. Farmers think that there is no or weak control and follow-up on the quality of treated wastewater from the official bodies. The researcher also concluded that the funding agencies aware to build wastewater treatment plants but they are not aware for the reuse of the treated wastewater in agriculture. The religious factor was the main obstacle facing the reuse of treated wastewater in agriculture from the farmers point of view. The researcher recommend attending training programs to support the farmers acceptance to reuse treated wastewater in agriculture aiming at strengthen their awareness about the health, economic, and environmental impact of the reuse of treated wastewater, along with clarifying the good quality of treated wastewater to be used for certain trees and crops. It is recommended also to build a successful models for the reuse of treated wastewater to encourage farmers to follow these models in terms of lowering the production cost and obtaining good yield with low price. Among the recommendations are intensifying the control from the official bodies on the quality of effluent of wastewater treatment plants, and educate farmers about the religion opinion in terms of the reuse of treated wastewater in agriculture. It is recommended also to provide the farmers in the western areas of Ramallah who don’t have a source of irrigation with zero-cost treated wastewater to encourage them to use treated wastewater as alternative to costly fresh water
- Itemدور الارشاد الزراعي في مجال استخدام و ترشيد المياه الزراعية في قطاع غزة(AL-Quds University, 2004-08-08) محمد صالح يوسف أبو عواد; Mohammed Saleh Yousef Abu Awwad; جواد وادي; د. خليل محمود طبيل; أ.د. يوسف صلاح أبو مايلةAbstract Gaza strip is considered as extremely poor in its aquatic resources, and greatly depends on rain to substitute the underground reservoir. Agriculture is considered as the greatest sector of Gaza strip in water consumption, whereas it consumes approximately 77 million cubic meter yearly. On the other hand , the water in Gaza Strip is of low quality, due to high salt and nitrate concentration . However , the salt concentration ( chloride) ranges from 500 to1500 mg\L in many regions , while the nitrate concentration ranges from 200 to 500 mg\L . Due to the dangers of aquatic situation in Gaza strip, this study has been done to study the role of agricultural extension in the field of use and guidance of the consumption of water in agriculture , the reasons of weakness of this program, and to find the suitable tools in order to thrift and guide the water use in agriculture. The study showed that there is a defect in the agriculture extension system, due to many factors, technical, and institutional obstacles . The over lapping between the governmental and nongovernmental organizations play an essential role in impeding that work . There is a need to strengthen the relation between these institutions, and we need a united extension programmers where all the governmental and non –governmental institutions must be involved The study also has shown that most farmers depend on self-experience to determine irrigation time, and to estimate the required water quantity. Also this study has shown that there is lack in extension visits that agricultural engineers perform for the farm VIII promote their role in expanding their research training courses to the agricultural guides and the farmers to increase their ability and the extension staff to reduce water use and correct all the mistakes in the water use . The study emphasized the following : 1 - The importance of the role of Ministry of Agriculture in the field of agricultural extension . 2 - The need for training the new agricultural extensions in order to support the confidence between them and the farmers. 3 - It is important to provide guides with cars which will help them to arrive the farmers in their farms . 4 - Drip irrigation is the best way in irrigation all over the world due to its high ability to save a great quantity of water and for the best use of fertilizers. 5 - Irrigation in the earlier hours or the latest hours increases the value of the irrigation and reduces quantity of the wasted water caused by evaporation . 6 - The necessity of using moisture measuring devices to guess the water demands . 7 - The maintenance of irrigation pipes to limit extra use of water and to reduce the wasted quantity of water. 8 - The necessity of having agricultural policy to fit the water situation in Gaza Strip and to have programmers to re-use the treated wasted water in agriculture