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  • مفهوم الدخل واستخداماته

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    مفهوم-الدخل-واستخداماته

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    24 views18 pages

    مفهوم الدخل واستخداماته

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    red10.exe

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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Ga iiey Aine GUS cetyl Ansel gl Saad y A asll Gaul Gl) as Lab dental USS DA Ge plans easly Jail dank Ge Gaye an Ay sll ode 8 SS a Grates -(qitll Sya5) Saal Apalitl Su all Jan Gaye eal ceils pyle Ge ALY! gual AMLs le Gegedll opal a Gf Suite: Aas yall ASL gues! sally ULeail) Ger sly ley «gslaillly cele JS AML 5, UE) gle IS 86 hey «aul y Cad sll y sy sll Saul duals os fed Jka) Gia Ae ol Aula Gi tule Gbeiall Ge a) Jase hed I AY Gy Lead 55 fi) aad iy LIDS Ge (ala aiLb gl lal gle Asli) ban gly Gulalell slilSe Gls) alle 8 saath «Stull als Y Ada) Aull JS Adiaall JSall llee cb Cxdlicall le Gly j sill jlale yas AY Gly Laie ull JI esi All Gla geal Gulid stats Jdall padiny ulld gle bab,5 ASSN) Sle wb el LIS an dt ph Gilly lead! he gi gill SI GLY 5 BLISYI Le St Cai) ULE) jet La pune y SJoYI alle Aig gle saat sill cAgLei8Y! 2) gall plod Gun le pagal tal le JSaall aa) dl oa shal cle Dudes Layo y degul ad All S59) cl Se Ly gail S Ges ca tegel cle lBY) tie Gas eed) ge GIS NY) Led pct 5b vl 127 gales gyn odasll jain Jail Aid Gare pot Yi le ail! Gay byl Ide (35 lene gh Bangi oka ants Gl Cans Gy ob yabally AbaLall ogsne jeliadll Glagleal Ga je le eS (gb le glu! p28 hyd alld Gana al Ley SIS dele Gla ghee 85 JAA Slagle le Imes ons ale adie (gill 4A) Cle giall anh JSall phy Gaw be gl) BLSYG Adsla eel es O58 ale il) Aas) ode] [Bis -A Speall laibell ja 8 JS Geel gusta Gubilly Sal ol Gaal) Lal) Asteify! sas lb dal CAM ALS y Gilead coleall Galil y JR) Aste Soa 5S 8 tag Leeks VAaMLall 3 53) ils gd Jee its ayaa Gd 586 2» Gull JAY) adiay GIS! sile saa oyhce agillaial Quliy AMldl yp Uh Galena ¢ 98) Gf Auwlad) Au jladl Ge atti Dukes LL lll Gangs Aula! gas of Aus Spe Guely Lanasl JSall aged aed gf Cabal asl tis alba gy Jendl Jt) ikas Gal jel dead Gl! gags Jaa) patie Slabs ciel Aulisall GlasViy apeliall Gall Jules! ob ake Lb db ja Ssh oe bas dg yey GaleY! US dad gb GH) SE lanl Legede Gl GL Ge Jéal sols St Juadl Le base Bea Lee Uae gl ea Y Bal Jp Ayslhe Ja esa) Jed! go O58 Jel only aseds Slack Gle GlBY! Gf sau Alle 5 bass Ae jus Gila! sag Uygues Qi Anabel digas Soleigl daagll Ge JS sles OUEEY! 8 Gyhsl lsLis YI ode Gas pe Sal pall 5 GULLS) py ghd Aa last Gl Gas ab Gay Aisha See ga Loy ca gllee gt be Ge Bj) pel = gail lid 5 gua Sy as Jaall Acilé Blasi apadd QuislSl) pLaie Yl 5 aul 5502 Gb Ld Ge Gilly — rel By pales ols OI) ccalel jal «agalde Jed alld gS Y All AML Gilagleall gé A geass ccguelaall Seal lest Oe as sh ashi ol Jee JSS Ul ol yg Ge OLAV el sll AoE GN Lage y LyegslSl yansteall alsial Jyad Cy pdall Gill Gly te ce Adal! ods Ja Ld Asta _y Ll a Faull dad jai Gosual » Joall Cee gll pg All AQLAT Atal Ge del juall Sule Auda Gt 128 Aglaifly Ay lara gglell alae cS gill tae g alll Yd Abedied GIURU Guayey Looe Antal! Sz gcill jalan cy stigy Gill ad alll eV 5a5 ed wes Us rsalls oc siilall y As jaa Lo gigi cll Slagle gle Jpumall ol) agaleial Gisgey Appl Aine Age 5 58 (8 Alia) San ll dy hed gl JL) pall da jo Spe atlai y glsiy AML Gl gut 6 Seolall jyhill desis ae Ul cs Ab Jotul Anslaal glaial aad! aid dealad GIS pS sae oh9 5) y eh pail aad Jaall Anl§ Gna ob Gey cy pctineall — 1stall Sp gail Fug Ld cgpedlual AB Gah ge GI yal MAY doce ESV) ALY) “Latall SUS yg Stee I cll Gb clad Gabby Asay sll Aaja Spe Sle ghee Ge ods §f bLE Aid) GEESE julll (Ue ul Jel (ly! plas OC) Gsay cle aay (N. Bedford. 1971) oh ye cl DU Aad shall Sle 5 sill asgdy AS) CS Yo guslaall JSall ine Gl AdLdl 4p 1a) geadines ya Lee esis al Glad) cla ae oh Gay Gl old AS dijes ay of Wass ale Git Ge eenal Ys [1] Saal ay ol) Spell osmiladl Sigal CM) AML Sale glaall jab 98 Jeall Qasld alse! ye Js) Gane oS Sled gle Whe G pill seeds SpaleifY) Glau gall Gilly yS aleial Ll ill qu I jane Ye GAS oe alld ay jel) GLY! Ged oye saiLull ay pl) Jb 8 Lebiad 1) Goll) Gibbels Sasi y Lab Sey abe Gl Se Jaa Lailé sae! ely Ge Blas Gusell aaatll Gl ob Ges cay [2] (om Gal sel) leeds Le pes JS) OG Glee Uae A oS Ga Gaal Gl Goglad sand Agolae Gale ble Ue G8 ail mal sll aun gall clal SeS gle Soll Apseney All) ail sill Ads ase lI sogee Abad) Gls Sha) lide gle $2 staal! Lay) se 5s LS; Apleisy! al jue SSall Aetna cl be lel Gle alll! Ayal canis : Agu! Agel!) Gls gall elaly a lal delS OLS " . dail hdl! GLY 5 Ay pach Gold Call . 129 galama glad ndall apaina CaneS! dag) Gad) Led SyloYl Gul raat pe le bby . sg) BYU lbuial JSS i gl cape! gle aye USE a cl ee ol YI ASL 8 an gill ye SA SA | a gilts aud Saal Lah le 5 Jayla . Aid) Ol fi) ge Gb Gogh gle Anata) Aga) Slabs) See Ap sill de ge Llautls WA abe Ly yo Aba Le) Jaall alll lg eal gal pel cols ga LN ssl) AALU) le ciLalaiall obs jp) yey Aguilanall ban gly doles Js) All Lala Llaal Jyh all SV (FASB) SILd) Qalaall ples 2[3] pls Lad US tty tus (1) By Aled) Ayla qpalicll ei 8 SRN ge la deed gx MLN yuh 8 (GS all 83) alae pms Ct” VAG Seg RLY Gaulle Leon il dala baagll cajall gle Spasll yesh Gee sid gh Oppel cb LL apalcial GS Gey Aes bony ot aul Yad ol Gey MS, apel eh po dai OUS als cle seg alb 558 SAS Lad USS ALA il Id Js Gall 5 jail oda le wal 8 yall local Gpadgh ll Shan gl fale Sythe Gps ily 3 pte CABS od gs le ban gl 3 yak gas GS Gleglee gle J paall os shits aelll hae Lake GL elses Giliaial sie LSbl jl eel pl Ss G8 Jett oye Sely Apple UpShbec 5 ghee 2S tty Gh ge Std) el Sai ad le slag) yb ge Uselbe! Adldl dated Ghis al oi tpl gh Lad Jct als ab SUS ) Sie Si a VAgcolall ul fall JUS bas lt LSA Lal U8 . aS fiaay QS) ABS I) Jal Jagat gle Legal Lat 5 lle gph ple JS All ile geal | pbs LaLGal Sy yaigy Que shall y Sa petal o} go HS alga BJ Geiss te A tl Lee gal oll EUS gh gal ye JSa ayaa Glee poet oS) See Le cle Ly Gulla) Ag gs gle aSsll 2 yey seers Ge GLAS Ayala San sll ly ol 130 Ayilaally ayLlasa Ml gglell alga BJO oS Cy petanall » AT US gh gill ApsLaisVl a gall alas Gf 3 ypitaal) hy lal Jb gi Dubiee atl gall aoe ad 5 Gualasall daully gyalaall faut LegiS) Cyndie Guagle o9ag gl ppusleall Gol lal jall jets Ja ol Ss) cet iy Laid Jaa! ants Gabi Wlllety GulelSie Lagi Got gl sees coll ye yal gb SLa Gul Aedes Gyo ULL Oe Nose se al Ul (IB, Canning) abey silly gabe) Saal gle Bue ad Goad Naud pois pect Ue iby Joalle [4] 3 5 sh eI jby LEAN sai I fil aged cl) SISSY Lyi ley lle Ailinall I Gly! Cals ae UG yoy (AIS je) 5 jal Kyatuntil Sloe sh sf (Agile 5 Aajlie) Able Aiea) SL gl elias AD mead (gill pd gall ALE Gy yay dS as Udall leeds al 81 gle sus gh gb pall 1p 99 Gels Jaa ol ud US ay Ayala oh ied Lelio) o plait ode. LAY! GILIUf Slat! Jae Uf 15 yK pte pk Jka) pbs Gals sY la gil ga 5b) al Alay! gal AY SiS x Glas) ye ES ged nlaal Jal ud VS) Ge Sh) lead y Shas) SLB! DA Ge dal ile I Soall 1 jlbe aps Sap y Are Aue 5 5g DA a eel 5 [5] gb US gaei8yl Saal 5 steal Sally cppelanall JR) Ale 2 (1) pte w eed Js) (Qos af) SL) (4d, 300) alsa!) Gy jLenall (-)| pall buat Ja (-)} cb! (*) Source: EO. Edwards, P W.Bell: The theory and measurement of business income. University of California Press.1973, P.120 131 gisbna gle cabal pga petty Jal) gil Gi) Sale uo shy yslaall 8 USL] Sone Ye WOU Bas gd GluY ys aga! Aleal Gia All LY ile gh atSall flee alas I he goad) Guile ile ge pep gill Saath ile oly ue meal sels Bas Guld og) Sa game Ae ganall ull Culs 13) Lec obi Gay ALAN! ga St) Gait al le Sele! ib Ge Jsall Gus Abad yall Ayal yg. DR Ge Ale Jeaadlly Agata! daa ll le ps il 358 a ly Abs pl) badd Sli pY! Able Ashen alaill ay DEAL Baal Ge Ueey poy Cay pill lan c pe gle pulaall JSalb Ales Ane 5 ca SM Gye Ayla 3b JA 8 be jd ll Ley! ALY! y Apalaal GA gala) LLG 4.55 Blo Se gelaall Jaa gh ull pe alld, Ex ) eli og jaded Jaa gl SUS gil (LEX ante) Goes Ls Shy gad salad j laial 3 Ll (post vel) Jo joie) Joa gi Abba! SI sally Lalas AUS tall old bee JS 3 82 ya 90 9S putll » Gob gl Uslte OI ens Lele aed 3 as leads SAY) Oe 4 J) Lali le 38 ft Anas Shall Aga y ye Sa pny Gus Le Shy 5 Aes 5) Aneta 2 8 oil Tighe le 8th gd a Aalgl Salad ail sll So Sabha» Laeals¥ T. Lee.) ol Aza! JIB ye pe ulbs Jel; Ju alle 3 SleLeall Jae 8 Sigadly SLU jal ge Salil YI aa ge YL Gua [6] (1985. p.6 alaze Gh gl OLA y tulad y Jaall 0 sede ILS Al festa Gutaill 5 Salt Sy peattly Gp Shey eleal lI oye Sle all Wha gb So Sls a) abel) Gilea lech (Canning. 1929) (1. Fisher. 1906) Sie «nated galaisi) sal sil Hicks.) «(McNeal. 1939) « (Sweeney.1936) «(Lindhal. 1933) Cala a ygde ga LeSY! Ja} deadly Jaa (Alexander. 1950) «(1946 [7] (Parker& Harcourt. 1969) je 38 S855 wulad! alee ll ge rib le go GME ye HIM Saale gt ay Sin yl" Vgaend coger Vg geil SB gualall “Gi 883 Ge | gill Lie J ole gil abs Gib ge scl Gt 132 - Agilasfly AyLlasal gylell alas bie dlnes Ui Guulsdl bi 8 pty Ley Aadgle Ghee s Glas! ci sgh Aine Laie Syd Ye Sill yecrees) ee ISR g Silo gg mal 3b 8 Ayla! San gl) Lelia ll Ap Laid) ALY) citi Uuld Alla obs ge Sal Qild she! ell Abd) Sphee Ye Gi shy -e jl Ye Sotne Ble I ial Ala pally Re j yall ue asa alle Sid Gbbuall ye de pone Spec!) Ash jell Ls 8 A gal) GUIS GULa dined Se be gi Ade Soe) ube ale gl Lai Jpn) alle Mle! ass (atl ye Spall Meal Shs ll Syed) Alan! Lal soa le 8 Gilull (5 8) cla) Spell ile (5 gies le J peas) Gs yl 1g Apaslaall ban ll Ju Sibel UY ae eb VI Lisle Le Sl aly gb pet licall a yay gill (JLah AN Se GBB oe Deol giles 8 8h sls Spell Sad clea! Je Bey JL is Usa ye JS gi be iy le Spent) Gee Le thay al jal Ls Al pole GY AILS op tal Aled GI bY! Gils Ghali Jal elas ygbsa ga aul aby p23 ch spall Se pM) laid al le Jacl! [8] (I. Hicks, 1946) 422 y Shall oly ye gal Gas le las Suey dine 5 gd JS all aS stay Waal gas g) le Lay pl ae LLL, 3 tl Ly St asl 8 (334 Aye! 2) gall Adsl cM ALOU lll 5 gall gb 133 gobs gle & venbull pyatna 1) Ge ye US pall ode ged Jd I Ud AU Ab, le Abs Aina LoS LS) Gest ye Eagiee hls! 3 [9] (Visher, 1930 ALLE 51) 3 fill le Absa! » yeie v2 fhy [10] ( -oeoss so!) soph ALMLa all Lol pies Bo ged tthe! Jel I) ada 1 Aad gall yaa) (Adda) cul yiill |, alll ds GU! le sail 2 Adda ab Sloe yp Auth Ahad) pall 8 pall Gad GLH cle 5 oe 3 Gale ge Y5d (ab Jul oly cle Able 5 $8 of ab LEY Lees coo JSS ash) 8 SLA 8 La) yl le sacs Gee 8 coly cle Bll ys A a pail Sey gill jal ye ga ods SB Ane SG fice Mapes prenpremecren) Gps Glaseld - bel! Ju) Cedi ag AUS Jud) a Jp8s Ge che pp ly ad We g Ls) Jal Jol s cael Qe! ol sa) Null ni Bs | tla Ge pla I bas sll O) Mls gil) asl Yus JL Cul, le Abita J! bu Bix oS) Lbs gy Aged! GIGLI als plea! 8 Jan | pay Agua! col gle Hisladl boy San gl Sipe Gf eee Gel SULT se Ce Ue he Gib Y bass J) Sucl Ch MN c Gold ol gi vic JU dis bl SUNN aa a ei gl Ag La tl J LN! eg fecal) I) Spee gl SILLY poe paul ab a gt ol Ge Os SS cle ML) Jans) Aan yl Jase gd Sab j tele wa Gy i «SRY! (a aba au cl Say UB galesify! Jaoal 345 5 gall Joa saat Ga Les UI sagt) Sl ghall gs) glu) gle 63 fall Ula 8 Spell Ale psi ll 6 fal Us gt Spat! gle se 2 3=Q2)-(1) 3 Dasagd Ind dee 4 pal Jat 3 Bt iyilaafly Ayclasal gylell alga had sis al} Shbeal 3 jal Ds ta gl Jped die ded bal Ji 4 cht ali) as gall SSA IS ce Stel Gel yg JSa oy ADL cues USary :[12] Lal) Gal jy Gaal) didlo :(1) JSah Vu vi y K >» | Ka > * Lar Jk 4 cM > v y-D y | fF pn }—> t D Source : T. Lee: : Income and value measurement. Theory and practice. The Camelot Press Ltd. 2", Ed. 1980, P.12 Alay gi Dla) aly Lad Gdtby (KK) (Kia) of Mel USUI gb Go sty Jlsie Legiss Gill gL (t) ball GB Sy y gl gle NLU 6 sal hs cd) CLV! Gy Seaill oy Ula pall ods ae thes (ey dil Ul iil) (AK) gee! Sel Gal) ate gle Ubiladl (AK-Y) hid (AK) jot Wie got Abell obey -(Y) aaj sill UB G9 ol Se eS ell Slatley «(Ke1) cll Sl} AdLEYL (CM) Slat Gal cle bust apie clo ie joe il oz Gl (DD) Jistall yond GUS eI a jl (Y) CLOY! Gad oats Sagal) ital Jails (D) dag5 gh gl aSighul Gly (55ll (Y) Jladall ge 135 gabes gy ; coda asain i cL! qubst Alen tile Gly be Ihe (Y-D) Sta) 3 pall (aS 23 pl 3 pill Us f Jel) Sle ad Als Gob Ge Seal sest gos HAULAI ods Ga Sep Y tus Seal Lalo gede ol sll Qa gf Lele GBS Bla cee je Ble gS) Cage AY wo puuedd Wy Jal Taf alee! CaulSally Awl xe Gilead dass SV) Gy Lely pill olla!) dass Speci) ANS 1315 [13] aulll 8 Aad geal! pe los oe Astull Uw Splaslly Gaull Saal ile Genet § ts GIG Lu Aa Adiacll SdLedd 5 Jlall calyy Jaull ssaiva SBN) 8 -_pulaall p seal Qe Walls Jul cell gsi! sedell oI! SAY BLS el gue Lala! seal atid Gata) Spoil Sl ly Shas sls) p yell gb JM iy ol gl (pA) Gee gh dst soll H.) abs WSs epee ley Aulaa [8 Spl psele ge ae ol GU Jus ve yell) joree pe puulaall i oy J | al (Cutan 1980 ue eV * Ais Ane 5 38 DE haat M3 PaTecernyen \ [l $ Dla uly a9 Sng S82 Ge Gob OI Ll Ge O98 BLL Ay! Ghd) Sti) lade le tas gl Je ly 3 atl Ay 3 . cept ga Abdi si aie aghgin Aad 2 yey Aplell ot) Gey ' H gle SLal Gully gd ptill ge ° ecusilall y 3 jtbeall aga) Glasal aged Ley Suilicl 136 7 : —_Ryilaifily ayclasa Ml pglell alge ¢ Jaa dee ol Gas st H lal gle Jaa) asst uty Jaa Sle Gaulle SS) ah GS) age a asda aol Lo gs cele SS pte gl abil Gog 8 geal geal a gh atl ey | jaeel WG Sey JSS) dank

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