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The research aimed at the economic evaluation of marine aquaculture in the Triangle area in Damietta Governorate. The data was collected using a personal interview questionnaire during the months of September and October of the year 2020. This is for a regular random sample of 57 holders of marine fish farms in Damietta Governorate, representing about 5% of the total holders of marine fish farms. The descriptive and quantitative statistical analysis method has been used to estimate some averages, percentages and economic indicators that serve the research objectives. The research reached several results, the most important of which are: (1) The relative contribution of natural fisheries in Egypt and Damietta Governorate declined, as their contribution reached 22.74% and 15.14%, respectively. While the role of fish farming has been steadily growing, its contribution amounted to 77.26% and 84.86% of the total fish production in Egypt and Damietta Governorate, which amounted to 1599.69 thousand tons, 150.36 thousand tons as an average for the period (2010-2019), respectively. (2) The average value of the variable and fixed costs per acre in marine farms amounted to 208.70 thousand pounds, 23.70 thousand pounds, representing 89.80%, 10.20%, respectively, of the total costs, which amounted to 232.40 thousand pounds/feddan. (3) The average selling price of a ton of sea bream and sea bass was 100 thousand pounds, 70 thousand pounds for mullet, and the average production per acre of marine fish was 2.889 tons, while the total revenue from sold marine fish was 283.23 thousand pounds/feddan. (4) Marine aquaculture projects generate profit and an economic return. (5) The feasibility of investing in marine aquaculture activity was shown, as the average internal rate of return was estimated at 37%. (6) Investment efficiency indicators are more sensitive to changes in the farm selling price of marine fish than changes in the purchase price of feed and fingerlings, but the profitability of these projects remains economically feasible. (7) The critical value of the average selling price of bream and sea bass was estimated at 88.50 thousand pounds / ton, and mullet 61.95 thousand pounds / ton, while the critical value for the price of a ton of fodder was 25.40 thousand pounds, while the critical value of the mortality rate was 30%. (8) The problems of marine fish farming facing the respondents were of high relative importance and were represented in administrative and organizational problems, technical and operational problems, and economic and marketing problems. (9) The most important proposals of the respondents to overcome the problems of marine fish farming that they face are to provide and support the prices of feed, seed, and production requirements from the Authority - Establishing fish sales and marketing outlets near the areas of marine fish farms - Constantly cleansing the septic tanks and public drains and increasing the number of openings and septic tanks in the Triangle area and the road. Port Said International to constantly replenish the water - Establishing a fish hatchery that serves the marine fish farms area in Damietta to provide fry continuously and in a timely manner - Increasing the rental period for marine fish farms while working on ownership of lands for owners of marine fish farms. [ABSTRACT FROM AUTHOR]

The research aims to study and know what public finance is and compare it in the Islamic system and Yemeni law in terms of public expenditures, public revenues, the general budget, as well as the final account, knowledge of the treasury, general policies of public finance, as well as the general policies of the treasury, and the role that public finance plays in development and its current situation. The comparative approach was used, and the analytical descriptive approach was used. The research reached a number of results, perhaps the most important of which are: that public expenditures and public revenues are the most important elements of the house of money and the most important components of the Islamic financial system as well as the Yemeni financial law, and that the house of money in the Islamic system and Yemeni law is an institution related to the state treasury, and also that the Ministry of Finance and the Central Bank are currently In Yemen, it is equivalent to the Bait al-Mal of Muslims in the Islamic system, with the difference that the Ministry of Finance is part of the executive authority, while the Bait al-Mal of Muslims is an independent apparatus from state agencies and reports directly to the caliph. Based on these results, the research concluded with several recommendations, the most important of which are: the importance of diligent investigation in the appointment of officials and employees in the Ministry of Finance and the Central Bank in terms of experience and honesty, and the need to be kind to people, whether natural or moral, in fulfilling their costs, duties, or obligations of taxes and others, And work to achieve social justice in a way that prevents the rich from monopolizing the use of state resources, as well as the necessity of disbursing expenditures and collecting money in a proper and fair manner, and preparing public budgets in accordance with the principles, foundations and standards regulated by law. [ABSTRACT FROM AUTHOR]

The research aims to study and know what public finance is and compare it in the Islamic system and Yemeni law in terms of public expenditures, public revenues, the general budget, as well as the final account, knowledge of the treasury, general policies of public finance, as well as the general policies of the treasury, and the role that public finance plays in development and its current situation. The comparative approach was used, and the analytical descriptive approach was used. The research reached a number of results, perhaps the most important of which are: that public expenditures and public revenues are the most important elements of the house of money and the most important components of the Islamic financial system as well as the Yemeni financial law, and that the house of money in the Islamic system and Yemeni law is an institution related to the state treasury, and also that the Ministry of Finance and the Central Bank are currently In Yemen, it is equivalent to the Bait al-Mal of Muslims in the Islamic system, with the difference that the Ministry of Finance is part of the executive authority, while the Bait al-Mal of Muslims is an independent apparatus from state agencies and reports directly to the caliph. Based on these results, the research concluded with several recommendations, the most important of which are: the importance of diligent investigation in the appointment of officials and employees in the Ministry of Finance and the Central Bank in terms of experience and honesty, and the need to be kind to people, whether natural or moral, in fulfilling their costs, duties, or obligations of taxes and others, And work to achieve social justice in a way that prevents the rich from monopolizing the use of state resources, as well as the necessity of disbursing expenditures and collecting money in a proper and fair manner, and preparing public budgets in accordance with the principles, foundations and standards regulated by law. [ABSTRACT FROM AUTHOR]

The research focused on the most important discussions of the Iranian National Consultative Assembly during the period 1926-1941 regarding the approval of the country's annual budget. The annual budgets were a major factor in the country's political, economic, and social developments during the research period. The research was divided into two axes. The first axis included the discussion of Iran's general budget since the assumption of power by Shah Reza Pahlavi until 1933, while the second axis addressed the discussions of the Consultative Assembly on Iran's general budget for the period 1934-1941. The conclusion included the most significant research findings and the extent of the Iranian National Consultative Assembly's interest in approving the annual budget to enhance the country's economic, social, and political levels. [ABSTRACT FROM AUTHOR]

The research aimed to identify the costs and revenues of dairy products manufacturing projects, as well as calculating the financial evaluation indicators for these projects through a simple random sample of dairy products manufacturing projects in Qalyubia governorate. The sample included about 24 projects. The most important results of the study: The average total revenue of dairy products manufacturing projects amounted to about 2.25 million pounds. It was found that the producers of this production mode achieve a positive net profit, and cover all types of costs, even implicit, and it turns out that there is field for expansion in this production activity with a profit, as the annual net profit of the dairy production plant amounted to about 492.67 thousand pounds, While the net profit per ton of raw milk amounted to about 4105.57 pounds. The internal rate of return reached about 44.45%, which is a high rate that far exceeds the interest rate in commercial banks (return on investment in commercial banks), which indicates the high economic feasibility of investing in dairy production activity . The ratio of benefits to costs amounted to about 1.33 pounds, which indicates that each pound spent in the production of dairy products generates total benefits estimated at about 1.33 pounds, that is, it generates net benefits estimated at about 0.33 pounds, and this indicates the feasibility High economic investment in the production of dairy products. [ABSTRACT FROM AUTHOR]

The study aimed to identify the role of enterprise resource planning (ERP) systems in improving the efficiency of accounting information systems in Yemeni banks. To achieve the goal of the study, the researcher used the descriptive analytical approach, and the data was collected by distributing (200) questionnaires to a random sample of workers operating accounting information systems in a number of Yemeni banks, of which (182) valid recovered questionnaires were analyzed. The study reached a set of results, the most important of which is the existence of a role for enterprise resource planning (ERP) systems in improving the efficiency of accounting information systems, as (ERP) helps in improving internal control procedures, reducing the risks of accounting information systems, and producing good, appropriate, reliable, impartial and timely information. The researcher has recommended a number of recommendations, including: the necessity of paying attention to enterprise resource planning (ERP) systems in banks, allocating a sufficient portion of the budget for their development, including the development of enterprise resource planning (ERP) systems in academic programs and giving them special importance in accounting information systems, and computer care. And computerized accounting applications because they represent an important part of accounting information systems. [ABSTRACT FROM AUTHOR]

This research aims to explain the role of the government accounting system in Iraq when moving from the budget of items and expenditures to the budget of programs and performance, as Iraq is considered one of the countries with a rentier economy because it depends on the export of oil in drawing the country's economic policies. Moreover, for decades Iraq depended on the preparation and implementation of the traditional budget (the budget of items and expenditures) in drawing financial and economic policies and relied on a government accounting system since 1976. This system is based on the system of accounting assets for 1940 and its amendments. These systems are not consistent with the size of the large transformation and transition in the Iraqi economy in light of applying the traditional budget that depends on the inputs without linking it to the outputs. By choosing the Baghdad Municipality (the new Baghdad municipality circle), a group of conclusions was obtained; the most important is the need to use the central style in dealing with expenses and revenues, which leads to an investigation's obstruction of the budget goals, especially after the budget became decided and approved with large amounts that exceed (one hundred billion annually). The research reached a set of recommendations; the most important is the necessity of changing from the budget of the items and expenditures to the budget of programs and performance, as the traditional budget lacks control of programs and projects and its role in following up the performance, controlling efficiency and rationalizing financial spending. [ABSTRACT FROM AUTHOR]

The positive role of the administrative judge appears in the balance between public order and public freedoms by protecting the public rights and freedoms of individuals in society, as this role is evidenced by the administrative judge’s exercise of the interpretative or discretionary function granted to him, which has a direct impact on the lives of individuals and their freedoms on the one hand. And the public order on the other hand, because the discretionary power granted by the legislator to the judge enables him in many subjects and issues, and he must take the initiative, so here comes his positive role in understanding and interpreting texts and then applying them. [ABSTRACT FROM AUTHOR]

The positive role of the administrative judge appears in the balance between public order and public freedoms by protecting the public rights and freedoms of individuals in society, as this role is evidenced by the administrative judge’s exercise of the interpretative or discretionary function granted to him, which has a direct impact on the lives of individuals and their freedoms on the one hand. And the public order on the other hand, because the discretionary power granted by the legislator to the judge enables him in many subjects and issues, and he must take the initiative, so here comes his positive role in understanding and interpreting texts and then applying them. [ABSTRACT FROM AUTHOR]

The legal texts and institutional structures ensure the optimal utilization of municipal property in Algeria, enabling it to be an important resource for the operating budget. However, in reality, we notice its poor management and a lack of income, which requires: rationalizing its exploitation and value, adjusting its prices, conducting accurate and complete inventory, modernizing its management by employing modern technologies and working strictly and transparently to collect municipal property revenues and debts. [ABSTRACT FROM AUTHOR]

This research aimed to evaluate the profitability and investment efficiency of smoked and salted fish processing projects in Sharkia Governorate, Egypt. The study depended on secondary and primary data for the two types of smoked and salted fish production. The statistical method included descriptive and quantitative analyses. These methods included means, rate of growth budget in addition to the financial feasibility analysis for the investment in these projects in Sharkia Governorate. The most important results indicated that the smoked and salted fish production reached about 3.04, 10.7 thousand ton in 2017. The profitability estimates indicated that the net profit for salted and smoked fish processing units reached L E 8.13, 17.73 thousand per ton. The producer margin reached 21.83%, 19.85% from the factory gate price per ton. The results also indicated that the smoked fish production was more financial and investment feasibility than salted fish production. The internal rate of return for smoked fish production was 27.1%, while for salted fish production was 25.5%. But smoked fish production depends on imported fish, while salted fish production depends on local fish besides marketing incentives. To face the imports it need 104 firms with total investments L E 68 million pounds and job for 124 thousand day work. [ABSTRACT FROM AUTHOR]

The general budget in Algeria has alwayswitnessed a continuous deficit. It is the result of imbalance between the growth of the public revenues and the growth of public spending. The global financial and economic crisis has contributed in deepening this deficit through its direct and indirect negative effects on both sides of the Algerian general budget (revenue and expenditure) . As a result, Algeria has taken set of measures and policies in order to minimize and mitigate this deficit. The aim of this study is to determine the causes of the budget deficit in Algeria and the effects of the global financial and economic crisis on it and then to determine the mechanisms and policies of controlling it. The study has concluded that the budget deficit in Algeria is a structural deficit that continues along the study period due to the increasing expenditure due to the developmental financial schemes, on the other side public revenues were negatively affected by the global financial and economic crisis which moved to Algeria through foreign trade and inflation. [ABSTRACT FROM AUTHOR]

This study investigate the Socio-Economic activities in the Jordanian city of Al-Salt ,based on a new record, it's treasury during 1923. records of the municipal council and the available historical information is aided by other sources and related modern studies. The study highlights on the socioeconomic conditions of the city, and the achievements of the municipality through its budget. [ABSTRACT FROM AUTHOR]