Ain Shams University, Faculty of Graduate Studies and Environmental Research
Journal of Environmental Science
1110-0826
2636-3178
50
5
2021
05
01
A PROPOSED ACCOUNTING FRAMEWORK TO ACTIVATE THE ROLE OF ENVIRONMENTAL TAXESIN ACHIEVING SUSTAINABLE DEVELOPMENT AN APPLIED STUDY ON SOME BRICKFACTORIE
265
269
EN
Amal H.
El-Deep
Integrated Office of Law and Accounting
Mohammed K.
Abu Ajwa
Faculty of Commerce, Ain Shams University
El-Sayed A.
Abd El-Wahid
Faculty of Law, Ain Shams University
10.21608/jes.2021.182303
The study aims to determine the impact of environmental taxes on sustainable development and to achieve the objectives of the study, the researchers used the introspective method and descriptive analytical approach in the theoretical aspect of the study, but the field side conducted a field study and distributed the questionnaire form to a number (255) individually and used statistical analysis to confirm the validity of study tasks in the field of study.<br /> <strong>The most important results include:</strong><br /> 1. Environmental taxes on factory emissions achieve sustainable development.<br /> 2.Develop environmental awareness and provide training-capable employment for sustainability.<br /> 3.The tax system can eliminate or reduce negative environmental impacts, both in terms of an environmental tax, incentives, and accelerated depreciation of environmentally friendly enterprises.<br /> <strong><br clear="all" /> </strong><br /> <strong>The most important recommendations include: </strong><br /> 1.Issuing an environmental accounting standard and an environmental tax standard through a proposed accounting framework to activate the role of environmental taxes in achieving sustainable development.<br /> 2.Take advantage of foreign tax systems by passing an environmental tax law that complies with the environmental tax standard through which the application of the role of environmental taxes in achieving sustainable development is implemented.<br /> 3.The imperative to link taxes to licenses and renew annually with the tax return is also linked to the national number of the fund and in the case of serious environmental risk the establishment is closed immediately, and the financier is prohibited from engaging in any commercial, industrial, agricultural or other activity that arises either the financier or any of his relatives up to the fourth degree to prevent manipulation of the loopholes of the law. <br />
https://jes.journals.ekb.eg/article_182303.html
https://jes.journals.ekb.eg/article_182303_038ef47eb4e715958f66affd0eb54156.pdf
Ain Shams University, Faculty of Graduate Studies and Environmental Research
Journal of Environmental Science
1110-0826
2636-3178
50
5
2021
05
01
MECHANISMS FOR EVALUATING THE TOTAL QUALITY MANAGEMENT OF THE BASIC EDUCATION STAGE IN LIGHT OF EGYPT'S 2030 STRATEGY
297
326
EN
Ola M.
Khalifa
Port Said School Zamalek
Mamdouh A.
Rifai
Faculty of Commerce, Ain Shams University
Suzan M. Al
Mahdi
Basic of Education Girls College, Ain Shams University
Magda M.
Gabriel
Faculty of Commerce, Ain Shams University
10.21608/jes.2021.182305
Egyptis now developing and modernizing education via the administrations which cope with the age requirements. Those emphasize quality and competitive ability. Nevertheless, basic education in Egypt is confronted by various problems to reach assessment mechanics in addition to lack of formulating a paramount vision of syllabuses and school activities in order to reach common concepts which link workers, students and the local society. Besides, Students have no say about the syllabuses they study or the methods used to teach those syllabuses. Consequently, this weakens the application of quality pointers in schools. In addition, there are reasons related to the educational organizations themselves such as relying on traditional teaching methods, lack of professional development, the wide gap between the training programs and real needs of development, the weakness of school administrations to achieve reformation of quality and finally the lack of understanding and integration in internal functional roles.
This research aims through seeking answers to the research questions concerning formulating assessment mechanics to the basic education total quality administration in the light of Egypt 2030 Strategy through: Assessing the basic stage effectiveness in general in the light of Egypt Strategy 2030. And Assessing the basic stage quality and accountability mechanics in the light of Egypt Strategy 2030. The importance of this research is that it is hoped to lend a helping hand to policy makers and decision takers in educational administrations to recognize the downsides of traditional school administrations, and how far workers are in need of such a kind of administration in order to be able to do their best. It is also hoped that the study presents a suggested concept of the mechanics to assess total quality. That concept is to cope with the world trends and the current efforts to reform education and which focus on achieving quality in educational organizations. Among the most important recommendations are the necessity of using modern teaching strategies which satisfy the students’ needs through training teachers to the recent strategies and providing the required technological methods to apply those strategies in order to better the internal competence through modifying the quality and quantity of inputs so that they can be used in the best means ever. he study was characterized by objective, human, place and time limitations. By objective limitations, the study was restricted to assessing effectiveness in general and assessing the mechanisms of quality and accountability needed to basic stages of education. Human limitations mean that the field study comprised a random sample of zone directors, heads of sectors, boards of trustee members in addition to school directors. Place limitations refer to some schools in Cairo, Behira, and The New Valley Governorates. Finally, time limitations signify that the field study was applied in the first semester of the school year 2019-2020
Keywords: Total Quality Management Assessment Mechanisms,Basic Education
https://jes.journals.ekb.eg/article_182305.html
https://jes.journals.ekb.eg/article_182305_e08e34566cec664816eac3c96dc7c9ce.pdf
Ain Shams University, Faculty of Graduate Studies and Environmental Research
Journal of Environmental Science
1110-0826
2636-3178
50
5
2021
05
01
THE IMPACT OF PUBLIC EXPENDITURE ON THE EDUCATION AND HEALTH SECTORS TO ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS APPLIED STUDY ON THE ARAB REPUBLIC OF EGYPT
327
357
EN
Hani A.
Al-Hamami
Postgraduate student, Institute of Environmental Studies and Research, Ain Shams University
Medhat M.
Abdel Aal
Faculty of Commerce , Ain Shams University.
Majed M.
Al-Kharboutli
Misr Higher Institute for Commerce and Computers.
10.21608/jes.2021.182309
The importance of public spending comes as one of the most important tools for fiscal policy, which expresses the state’s role in the extent to which it interferes with various aspects in economic and social activities, which is necessary in order to achieve economic balance and avoid crises within the country.
<strong>The study aimed to</strong> identify the extent of the importance of the role of public spending on the education and health sectors and the contribution of increasing the rates of these two sectors to achieving the goals of sustainable development in its three dimensions (economic, social, and environmental) .The researchers assumed in their study that it increases the rate of public expenditures in the different sectors. This is also accompanied by an increase in the proportion of spending on the (education and health) sectors, which contributes to achieving the sustainable development goals for the two sectors (education and health.(
<strong>In their study</strong>, the researchers relied on the descriptive and analytical approach of cross-sectional data for a time series of (ten) years to study and analyze the ratios of public spending on these two sectors and the role of these investments in increasing the growth rates of these two sectors, through annual reports and bulletins issued by the Central Bank of Egypt, as well as the statistics Issued by the Central Agency for Public Mobilization and Statistics, depending on the analysis of variance for the years of the time series and the use of the correlation coefficient (Pearson) to determine the strength and direction of the relationship between the study variables.
The study found that there is a positive relationship between the variable (the proportion of spending on education) and the dependent variable (rates of public expenditures), while the inverse relationship between the independent variable (the proportion of spending on health) and the dependent variable (public expenditures).
<strong>The researchers recommended</strong> the need to pay attention to expanding the public expenditures department in the sectors (education and health) with a size greater than the current investment size because of their effective impact on achieving a good standard of living on the one hand, and on the other hand increasing opportunities to obtain various jobs, which contributes to increasing revenues.
<strong> </strong>
Key words: (public expenditure,Sustainable Development,education,health)
https://jes.journals.ekb.eg/article_182309.html
https://jes.journals.ekb.eg/article_182309_6155dbc97a5aa8b776707802296f9f7b.pdf