Sustainable Development of the Tourism Sector in the Palestinian Economy

The study aimed to identify the role of sustainable development of tourism in the Palestinian economy; it also aimed at identifying the various points of view of the study respondents mainly those who are involved in the tourism sector as well as other sectors. The researchers adopted an analytical descriptive approach using a questionnaire that was distributed to the sample of the study (n= 313). The results of the study showed that about 88% of the respondents called for the need for further investments in the Palestinian tourism sector. One of the most important recommendations is the need to expand the scope of promoting tourism, increase services and improve the infrastructure of the Palestinian tourism sector.</jats:p

The Relationship Between of Cash Flows (Financing, Investment and Operating) and Stock Prices, Size of the Firms

This study sought to test the relationship between cash flows from operating activities, investment activities and financial activities and on one hand and stock returns and the volume of assets on the companies listed in Palestine Stock Exchange on the other hand. The study incorporated 24 companies in 2018 and the required data were obtained through the financial statements. To test the hypotheses of the study, the Mann-Whitny U Test was used, a nonparametric test. Also the Kolmogorov-Smirnov was done. The findings demonstrated that the value of the Whitny U Test was (-3.291) Z with a statistical significance at 1%. Based on this, the null hypothesis was rejected and the alternative one, stating that there is a statistically significant difference between the operating flows of companies with low assets and those companies with high assets, was accepted. However, the other null hypothesis was accepted. The study recommended that companies and investors should take into consideration cash flows when taking an investment decision in Palestine Stock Exchange.</jats:p