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تقدير مصفوفة الحسابات القومية وتحديثها بإستخدام طريقة (C.E) دراسة مقارنة بين الطرق المستخدمة
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ليس جديداً القول بان هناك حاجة مستمرة ومتزايدة لاستخدام البيانات الاقتصادية المتسقة عن القطاعات المختلفة في الاقتصاد القومي لدعم وإسناد عملية التحليل الاقتصادي وتطوير النماذج الاقتصادية الكلية.

وتعرض مصفوفة الحسابات القومية Social Accounting Matrix  (SAM) اطاراً شاملاً من المعلومات الأساسية لهذا النوع من النماذج والتحليل. فهي تتضمن كلا من المستخدم- المنتج
(جداول المدخلات- المخرجات) وحسابات الناتج والدخل القومي في اطار متناسق.

وبينما يتم اعداد جداول المستخدم – المنتج عادة مرة واحدة كل خمس سنوات او شيء من هذا القبيل، فان حسابات الناتج والدخل القومي تعد سنوياً وبتباطؤ زمني، أي لفترة زمنية سابقة. اما تحديث مصفوفة حسابات قومية لفترة لاحقة، فأنها لا تعد مسالة صعبة فحسب، وإنما تعد  مسالة تحدي.

ولتركيب مصفوفة حسابات قومية موسعة قابلة للتحليل الاقتصادي, فان البيانات المطلوبة هي من السعة بحيث يصعب توفيرها، وعند ذلك ينبغي ان تستكمل بواسطة معلومات اضافية ومن مصادر مختلفة، مثل الاحصاءات الصناعية، مسوحات العمل، البيانات الزراعية، الحسابات الحكومية، حسابات التجارة الخارجية، ومسوحات الاسر وغيرها. اما المشكلة الرئيسية في تحديث مصفوفة الحسابات القومية فانها تكمن في أيجاد طريقة كفوءة وقليلة الكلفة لدمج المعلومات المستحصلة من تلك المصادر والتوفيق بينها، بضمنها البيانات المستقاة من سنين سابقة.

ان الطريقة التقليدية لبناء مصفوفة حسابات قومية حديثة متماسكة ومتسقة، هي البدء من مصفوفة حسابات لسنة اساس معينة سابقة، ثم تحديثها لفترة لاحقة من خلال ادخال معلومات جديدة عن مجاميع الصفوف والاعمدة، لتلك المصفوفة مع بقاء المعلومات حول التدفقات الداخلية التي تتضمنها الـ ( SAM) ثابتة، وغالبا ما يتم البدء من مصفوفة حسابات غير متسقة ومعلومات غير متكاملة عن مجاميع الصفوف والاعمدة والتدفقات المختلفة في الـ (SAM).

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Publication Date
Sat May 02 2026
Journal Name
حوليات اداب عين شمس
דמותו של המאהב הערבי ברומן גדר חיה של דורית רביניאן ורומן יסמין של אלי עמיר מחקר השוואתי
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מחקר זה בוחן את התפתחות הדימוי של ערבים בספרות הישראלית דרך עבודותיהם של אלי עמיר ודורית רביניאן שני סופרים חשובים שסיפוריהם מאתגרים סטריאוטיפים שוררים ומרחיבים את ההבנה התרבותית הניתוח הממוקם במסגרת הספרות המזרחית עוקב אחר האופן שבו דמויות ערביות עוברות מדמויות שוליים לאנשים מורכבים ומעודנים המשקפים שינויים סוציו פוליטיים רחבים יותר על ידי השוואת חקר הזהות והעקירה של עמיר בסביבה היהודית בבגדד לבין

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Publication Date
Thu Dec 31 2020
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Journal Of Accounting And Financial Studies ( Jafs )
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The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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Publication Date
Sun Oct 01 2023
Journal Name
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The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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Tue Feb 01 2022
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Publication Date
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