اثر تكنولوجيا المعلومات على اداءالاعمال الادارية

This study tackles Information Technology and its impact on managerial work. The reseach case study is the Secretariat of Sudanese Working Abroad (SSWA) in Khartoum. The problem of the study lies in identifying information technology and its impact on managerial work. Moreover the sigificance of the study is to shed light on existing information technology in the Secretariat Of Sudanese Working Abroad (SSWA). The researcher has used Statistial Package for Social Science (SPSS) to analyze data of the study to demonstrate the sample characters and stastical test of hypotheses by using the weighted means, percentages, frequencies and spearman rank Correlations between the two veriables, figures and tables.The reseacher had used the discriptive and statistical analytical study of information technology and has depended on primary sources including periodical and websites,and secondary data including books, interviews and questionnaire.The syudy cosists of an introduction, three chapters, results and recommendations: The introduction includes preface and the methodolgy of the study. First chapter includes the theoretical framework. Second chapter includes all about The Secretariat of Sudanese Working Abroad (SSWA). Third chapter consists of datd analysis and test of hypotheses. Last there is the results and recommendations. The study has come out with results concerning measurement of hypotheses which are: Using of information technology in The Secretariat of Sudanese Working Abroad (SSWA) strength the productivity in managerial work. Using of information technology in Th Secretariat of Sudanese Working Abroad (SSWA) decreases cost of managerial work. Using the computer for long time daily causes negetive healthy impact in users' eyes, backs and hands from using mouse and keyboard. All these three hypotheses were aproved. Also the study tests the correlation between: The positve impact of using information thechnology on strength the productivity and emplyee ( sex – scale – department – age – experience ). Traing the imployees on using information technology and employees' ( sex - scale – department – age – experience ). The most important recommendations arrived at , are the as follows: All public and private organizations must encourage: Using of information technology in their work. Training the employees on using information technology. Take care on employees' health specially those who use computer for long time daily – bring comfortable screens and chairs.

Accounting and Finance

Enterprise Resource Planning Systems

ERP-system Investments

Although the ERP-system is an IT-system investment it still has some unique features. Firstly, the ERP-system investment span all the four groups identified by Falk & Olve (1996), and thus often constitutes the information backbone of the company and is in the fullest sense of the word an infrastructural IT investment. Secondly, an ERP-system investment is not just a technical solution, but it will also have a very direct impact on the company’s organisation, structure, culture and strategy. Thirdly, due tothe fact that the ERP-system investment impacts on so many different levels of the company, it is difficult to find an investment evaluation model that successfully will capture the multidimensionality of the system. Finally, unlike most other types of investments, the ERP-system investment’s cost structure is different.
Although there are some considerable costs related to licences and hard- and software costs, the main cost element is implementation costs. The implementation process is also quite lengthy, and although the ERP-system vendors state that implementations are possible to do in approximately six months, this only includes the installation of the system, rather than any delivery of business benefits, which might take years to materialise. (Banks, et al., 1999) Before moving on to focus on what evaluation is, we would like to present a short historic background regarding a company’s ITarchitecture, as well as outlining the main characteristics and functions of an ERP-system.

الضرائب في ليبيا

نبدة عن مصلحة الضرائب فى ليبيـــــــــــــــــــــــــــا وتطورها عبر مدة تقارب الثلاثون سنة من 1971 الى 2004 واخر التعديلات بقوانين الضرائب المعمول بها فى ليبيــــــــــــــــــــا وهده البداية:فى بداية عام 1970 تم الاستعانة بكبار المختصين بالقوانين التنظيمية والإدارية فى جمهورية مصــــر العربية ابان الرئيس الراحل جمـــال عبد الناصر للمساعد فى وضع قوانين من شأنها تنظيم القوانين فى ليبيــــــــاومن ظمنها تم وضع قانون ينظم نسق العمل ويخص الضرائب وتم الموافقة على هدا القانون وتم نشره والعمل به ....ومن تم لحقته العديد من التعديلات والتى من اهمها والدى احدث تغيير جدرى بقانون الضرائبوهو :قانـــــــــــــــون ضرائــــــــــب الدخـــــل رقم 64 لســـــنة 1973والدى دام لاكتر من 30 سنة متتالية الى ان تم تعديله بموجب قانونجديد والدى احدث فعلا تغيير جدري بمعنى الكلمة وانا اقول لن يتم ملاحظة مزاياه الا بعد مرور السنة وهو :قانـــــــــــــــون ضرائــــــــــب الدخـــــل رقم 11 لســـــنة2004والدى اتمنى من الجميع ان يقراء موسوعته التى لم تصدر الى الان ولم تنزل الى المكاتب وللجمهور ليطلع عليها وهده نبذة مختصرة عن اهم التغييرات التى حدثت:تم تعديل الشرائح التى تخص كل الضرائب الاتية:اولا ضرائب الاجور والمرتباتتانيا ضرائب الشــــــركاتثالثا ضرائب الارباح التجارية والصناعية والحرفيةرابعا ضرائب المهن الحرةخامسا والاهم :ضرائب الدمغة والتصرفوالتى من شأنها تنظـــــــيم وتفعيل المستوى المعيشي فى المقام الاول وتانيا تنشيط حركة التجارة والاستثمار بليبيـــــــــــــــاوللأسف الى الان لم يتم اصدار لائحة بالقوانيـــــــــن واللوائح والتى تسمى......اللائحة التنفيذية والتى من خلالها يمكن فك اى التباس وتمكن المستثمر و المواطن وغيره حسب كل دى صاحب نشاط التعرف على نسق الضرائب وما نوع وسعر الضريبة التى يخضع لهاهدا ولازالت مصلحة الضرائب تسعى جاهدة للتحسين من دورها فى ليبيا وتحسين طرق جباية الأموال والرفع من مستوى موظفيها وتفعيل دور الضرائب وتدليل العراقيل والصعاب امام الممولين وإظهار صورة الضرائب بالوجه الأمثل للممولين وأمام الدول الأخرى