الفهرس 
الدراسات والبحوث السابقةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Introduction:
The accounting subject is one of the most important subjects that we should recognize its
difficulties and using remedial programs for facing these difficulties and this requires
that the practicing teacher should be aware of the learning difficulties related to the subject
skills which may face the students during their study and knowing the methods and techniques
necessary for addressing these difficulties .
Through reviewing the reality of teaching the tax accounting subject in the commercial
education , it was shown that there are many difficulties that face students in studying the tax
accounting subject which the researcher felt through attending some periods for the subject and
through the personification test prepared by the researcher .
So this matter requires reconsideration from the people responsible for developing the tax
accounting curriculum by making remedial programs for treating these difficulties and directing
toward non- traditional techniques in delivering the accounting skills and relying on modern
technological styles (such as multi-media reinforced by computer) which are suitable
for the nature of the subject and the challenges of the present age, the technological age,
especially there are many studies which were made in using the multi-media in teaching the other
subjects which proved their effectiveness, in acquisition and developing the skills, from here
, the researcher started to feel the research problem which is summarized as follows :
The research problem :
It is limited in finding difficulties facing the fourth grade commercial students in the advanced
commercial schools during learning the concepts and skills of the tax accounting subject requiring
to know these difficulties and building a program by using the multi-media for treating them .
1. What are the difficulties facing the students during learning the tax accounting subject ?
2. What are the components of a proposed program by using multi media for treating some
difficulties in learning the tax accounting subject ?
3. The efficacy of the proposed program in treating the learning difficulties of the
concepts in the tax accounting subject with the research group ?
4. The efficacy of the proposed program in treating the learning difficulties of the
skills in the tax accounting subject with the research group ?
Research propositions :
The present research tried to ascertain the rightness of the following propositions :
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the students in the research group in the two pre and post application of the acquisition test for
the post application .
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the research group students in the two pre and post application of the performance test for the
post application .
The research problem :
It is limited in finding difficulties facing the fourth grade commercial students in the advanced
commercial schools during learning the concepts and skills of the tax accounting subject requiring
to know these difficulties and building a program by using the multi-media for treating them .
1. What are the difficulties facing the students during learning the tax accounting subject ?
2. What are the components of a proposed program by using multi media for treating some
difficulties in learning the tax accounting subject ?
3. The efficacy of the proposed program in treating the learning difficulties of the
concepts in the tax accounting subject with the research group ?
4. The efficacy of the proposed program in treating the learning difficulties of the
skills in the tax accounting subject with the research group ?
Research propositions :
The present research tried to ascertain the rightness of the following propositions :
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the students in the research group in the two pre and post application of the acquisition test for
the post application .
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the research group students in the two pre and post application of the performance test for the
post application .
The research problem :
It is limited in finding difficulties facing the fourth grade commercial students in the advanced
commercial schools during learning the concepts and skills of the tax accounting subject requiring
to know these difficulties and building a program by using the multi-media for treating them .
1. What are the difficulties facing the students during learning the tax accounting subject ?
2. What are the components of a proposed program by using multi media for treating some
difficulties in learning the tax accounting subject ?
3. The efficacy of the proposed program in treating the learning difficulties of the
concepts in the tax accounting subject with the research group ?
4. The efficacy of the proposed program in treating the learning difficulties of the
skills in the tax accounting subject with the research group ?
Research propositions :
The present research tried to ascertain the rightness of the following propositions :
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the students in the research group in the two pre and post application of the acquisition test for
the post application .
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the research group students in the two pre and post application of the performance test for the
post application .
The research problem :
It is limited in finding difficulties facing the fourth grade commercial students in the advanced
commercial schools during learning the concepts and skills of the tax accounting subject requiring
to know these difficulties and building a program by using the multi-media for treating them .
1. What are the difficulties facing the students during learning the tax accounting subject ?
2. What are the components of a proposed program by using multi media for treating some
difficulties in learning the tax accounting subject ?
3. The efficacy of the proposed program in treating the learning difficulties of the
concepts in the tax accounting subject with the research group ?
4. The efficacy of the proposed program in treating the learning difficulties of the
skills in the tax accounting subject with the research group ?
Research propositions :
The present research tried to ascertain the rightness of the following propositions :
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the students in the research group in the two pre and post application of the acquisition test for
the post application .
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the research group students in the two pre and post application of the performance test for the
post application .
The research problem :
It is limited in finding difficulties facing the fourth grade commercial students in the advanced
commercial schools during learning the concepts and skills of the tax accounting subject requiring
to know these difficulties and building a program by using the multi-media for treating them .
1. What are the difficulties facing the students during learning the tax accounting subject ?
2. What are the components of a proposed program by using multi media for treating some
difficulties in learning the tax accounting subject ?
3. The efficacy of the proposed program in treating the learning difficulties of the
concepts in the tax accounting subject with the research group ?
4. The efficacy of the proposed program in treating the learning difficulties of the
skills in the tax accounting subject with the research group ?
Research propositions :
The present research tried to ascertain the rightness of the following propositions :
- Tere is a difference with statistical indication at level (0.01) between the two average marks of
the students in the research group in the two pre and post application of the acquisition test for
the post application .
The research limits :
The present research was made in the framework of the following limits:
1. a group of the fourth grade commercial students in the advanced commercial technical
school at Kena governorate
2. some difficulties of learning the tax accounting .
Research limits :
– learning difficulties :
Learning difficulties in the present research mean : ”educational problems hindering the normal
student in acquiring the concepts and performing some skills leading to reducing the acquisition
then their normal peers excluding any psychological or physical disorder or environmental or
cultural or economic deprivation causing these difficulties”
Research group :
For limiting the learning difficulties of the tax accounting , the tests were applied to 50
students from the fourth commercial grade in Kena advanced commercial school , and for measuring
the efficacy of the program prepared by the multi-media in addressing the learning
difficulties of concepts and skills of the tax accounting , the research group was selected from 30
students from the same school .
Research procedures :
To answer the research questions and ascertaining the rightness of its propositions, the following
steps and procedures were followed :
First: The learning difficulties of the tax accounting were limited through:
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1. reviewing the previous researches and studies
2. analyzing the content of the tax accounting subject of the fourth commercial grade and preparing
a list of the concepts and skills included in it .
3. presenting a list of the concepts and skills to Messers arbitrators
4. preparing the acquisition test and the performance situation test to messers arbitrators to
recognize the extent of its rightness and proof .
5. applying the two tests on the personification study group 50 students in Kena advanced
commercial school to reach the concepts and skills representing the difficulty to the student
6. preparing a list of the difficulties facing the students in the tax accounting subject .
Second : The proposed program was prepared by using the multi- media for treating some difficulties
of learning the tax accounting through :
1 – bases of program formation
2 – procedures of designing and executing the program :
a) design stage
b) preparation stage
c) stage of writing the scenario d) execution stage
3 – preparing the teachers guide to use it in carrying out the program
4 – preparing tools of program evaluation including :
a) preparing final electronic acquisition test and another final electronic performance
test for the program topics by using the computer and evaluating their proof .
b) presenting the two tests to a group of messrs arbitrators to ascertain their rightness .
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Third : the efficacy of the proposed program was measured through :
1. Selecting the research group from the girl students of the fourth grade commercial whose number
is (30) students from Kena advanced commercial school .
2. Preparing two tests (acquisition, performance) by using the computer
3. Submitting the two tests to arbitrators and calculating their rightness
4. Applying the two pre-tests on the research group
5. Teaching the proposed program to the research group
6. Applying the tests and analyzing, interpreting and discussing them .
Summary of research results :
The research reached the following results :
- Preparing a list of concepts and skills of the tax accounting subject for the fourth grade
commercial students including a concepts list (15) main concepts, (60) sub concepts while the
skills list included (5) main skill, (72) sub skill .
- Preparing a list of the learning difficulties of the concepts and skills of the tax accounting
subject .
- Preparing a program proposed by using the multi-media by computer for treating the learning
difficulties of concepts and the skills of the tax accounting subject .
- There is a difference with statistical indication between the two average marks of the research
group in the two pre and post application of the acquisition test in the tax accounting for the
post application.
- There is a difference with statistical indication between the two average marks of the research
group in the two pre and post application for testing the performance situations in the tax
accounting for the post application .
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These results lead to the proposed program by using the multi- media reinforced by the computer as
this program provides an assistance for every student in going with his learning with the speed
which is suitable for his abilities and his acquisition level , also the various uses of the
multi-media and the motion, sound and visual effects helped effectively in developing the skills in
the students .
Research recommendations :
1. As the results of present research have shown the excellence of the research group in the post
application more than the pre one , so the researcher recommends the following:
2. Giving attention to the teachers training in the commercial schools on using the educational
programs especially (power point) in preparing the lessons of the commercial subjects .
3. Providing the commercial schools with labs equipped with computers, speakers and the local
networks (LAN)
4. Using live models from practical and commercial life in teaching the accounting subjects .
Research suggestions :
In light of the research results, the following researches can be suggested:
1. Measuring the efficacy of the use of the multi-media in teaching the other commercial curricula
2. Preparing a proposed program for training the teachers of the commercial subjects on using the
multi-media in teaching
3. Comparing the effect of using many technological teaching strategies in teaching the accounting
on the acquisition and developing the accounting skills in the students of the advanced commercial
school .