We are pleased to put in the hands of our honorable readers the Journal of Economic Studies; We hope that they will find it what will benefit them and benefit them in their scientific and practical matters. The Journal of Economic Studies is concerned with publishing scientific research in various economic, administrative, financial and other related disciplines. It publishes original scientific research that meets the conditions of scientific research in terms of presentation, investigation and proper follow-up of the scientific methodology. http://doi.org/10.37375/issn.2958-4582
The Role of Sustainability Accounting in Enhancing Corporate Reputation A Field Study on Insurance Company Branches in Sirte
This study aims to explore the role of sustainability accounting in enhancing the reputation of insurance company branches in Sirte, Libya. The study employed a descriptive-analytical approach, utilizing a questionnaire as the data collection instrument (40 questionnaires) administered to the target study sample (managers and employees). Descriptive statistical methods, specifically means and standard deviations, were used to illustrate the opinions of the study sample regarding the study's dimensions. Additionally, inferential statistical methods, namely regression analysis, were employed to test the study's hypotheses. The study concluded that there is a strong positive relationship between sustainability accounting practices (environmental, social, and governance [ESG] disclosure, and integrated reporting) and corporate reputation. Corporate governance disclosure exhibited the most significant impact, followed by environmental disclosure. The study offers practical value to the Libyan insurance sector, recommending that insurance companies adopt sustainability accounting practices, enhance disclosure, strengthen governance, and embrace integrated reporting. The adoption of these practices not only bolsters reputation but also contributes to the achievement of sustainability and corporate social responsibility.
The extent to which banking risk management in Libyan commercial banks contributes to improving banking financial performance
The study aimed to know the extent to which banking risk management in Libyan commercial banks contributes to improving banking financial performance. To achieve the study objective, the descriptive analytical approach was followed in preparing the research plan. In order to collect the primary data for the study, a field survey strategy was relied upon for a sample that included banking risk management and accounting employees in Libyan commercial banks operating in the city of Sirte, using a questionnaire form. The results of the theoretical study concluded that the presence of effective risk management in banking institutions leads to achieving profitability and financial stability and enhances their ability to confront financial crises. This was confirmed by the practical aspect of this study.
The Impact of Accounting Disclosure of Sustainable Development Dimensions on the Quality of Financial Reports in Libyan Commercial Banks.
The study aimed to identify the impact of accounting disclosure regarding the dimensions of sustainable development (economic, social, environmental, technological) on the quality of financial reporting in Libyan commercial banks. To achieve this goal, the study relied on a descriptive-analytical approach, using a structured questionnaire based on an established scale. The questionnaire was distributed to bank managers, their assistants, and financial employees within the study sample. A total of 63 questionnaires were distributed, of which 56 were returned, resulting in a response rate of 88.8%. The study concluded with several findings, the most important of which is that the disclosure of sustainable development dimensions positively affects the quality of financial reports in Libyan commercial banks, particularly the social and technological dimensions. The results showed a strong correlation between the disclosure of these two dimensions (social and technological) and the quality of financial reports. Based on these findings, the study recommended enhancing the level of accounting disclosure regarding sustainable development dimensions in Libyan commercial banks and adopting standardized accounting disclosure criteria to ensure a higher level of transparency and credibility.
The importance of accounting cybersecurity in the Libyan commercial banks: empirical study on the commercial banks operating in Sirte City
Abstract This study aims to shed light on the importance of applying accounting cybersecurity in Libyan commercial banks operating in the city of Sirte. To achieve the objectives of the study, the descriptive analytical approach was adopted, where the questionnaire was used as the main tool for collecting data, while ensuring its validity and reliability. The data were also analyzed using the (SPSS) program by applying descriptive and inferential statistical methods. The results of the study showed that employees of commercial banks in the city of Sirte believe that their banks are aware of and conscious of the importance of applying accounting cybersecurity. The results also indicated that there are major challenges and obstacles facing these banks in applying accounting cybersecurity. In addition, the results confirmed that there is great interest by the Central Bank and commercial banks in the city of Sirte in enhancing accounting cybersecurity, as this interest focuses on vital aspects such as: protecting sensitive financial data, enhancing trust and credibility, reducing risks, and ensuring compliance with security standards. Finally, the study presented a set of recommendations, the most important of which are: training courses and workshops should be organized for bank employees to enhance their awareness of the latest cyber threats and best security practices. It is also necessary to invest in advanced cybersecurity technologies and continuously update systems to keep pace with technological developments and new risks. In addition, it is necessary to enhance cooperation with the Central Bank and government agencies to exchange information and expertise in the field of cybersecurity, which supports joint efforts in this field.
The impact of retail stores' practices of marketing deception on consumer purchasing behavior
This study aimed to identify the impact of retail stores' practices of marketing deception on the purchasing behavior of the Libyan consumer, and to reveal the differences in the respondents' responses regarding purchasing behavior, based on a number of variables (gender, age, educational level, social status, monthly income level, profession). The study used the descriptive analytical approach; To achieve its objectives, a questionnaire tool was developed. The size of the study community was (449525) elements, using the quota sampling method, and the sample size was (384) individuals. The data were analyzed using the Statistical Package for Social Sciences (SPSS). The results of the study showed that there is an impact of marketing deception practices on the purchasing behavior of the Libyan consumer. The results of the study also showed that there were no statistically significant differences in the respondents' responses regarding the purchasing behavior of the Libyan consumer attributed to gender, educational level, monthly income level, social status, age, while statistically significant differences were found attributed to the profession. In conclusion, the study recommended the need to enhance consumer awareness through awareness programs targeting consumers; To provide them with the necessary tools to identify and protect themselves from fraudulent practices. It also recommended the necessity of cooperation between all state agencies in regulating marketing practices in the Libyan market, to ensure the provision of a fair and transparent commercial environment that contributes to enhancing trust between consumers and retail stores.
The impact of regulatory Genes on Organizational Politicization An Applied Study at the Faculty of aleajilat
The study aimed to identify the effect of regulatory genes on organizational politicization in the Faculty of Economics, Ajilat - University of Zawia, and then determine the effect between regulatory genes in its dimensions (decision-making - organizational structure - incentives - information). The study was designed based on the descriptive analytical approach, and the study community represented the faculty members of the Faculty of Economics, Ajilat - University of Zawia, numbering 143 faculty members, where a questionnaire was designed with three axes (demographic information, dimensions of regulatory genes, and organizational politicization). The study concluded that there is a statistically significant effect of regulatory genes on organizational politicization, and that the dimension of decision-making and organizational structure had a good effect, unlike the dimension of incentives and information, the effect was simple. The study recommended increasing attention to the concept of regulatory genes for organizations and the necessity of reducing the phenomenon of organizational politicization behavior in organizations.
Estimating the Impact of Banking Financial Depth Indicators on the Business Sector in Libya
This study aimed to demonstrate the relationship between financial depth and business sector indicators in the Libyan economy, especially after the financial developments that occurred in the Libyan banking sector, where annual data were analyzed during the period (1980-2022) using the Autoregressive Distributed Lag (NARDL) model. Results showed that the money supply indicator has a statistically significant impact, both positive and negative effects, on the business sector. Any increase in the money supply will result in an improvement in the business sector, while a decrease will also lead to an improvement in the business sector. This indicates that there is a non-linear relationship between the money supply and the growth of the business sector. At the same time, the results revealed a positive impact of the credit indicator on the growth of the business sector. An increase in the volume of credit will lead to growth in the business sector, while a decrease in the volume of credit had a statistically weak effect. The study also recommended working to create a suitable climate for the business sector by drawing up a policy for commercial banks in terms of (money supply - granting credit loans - determining the size of deposits) in a manner consistent with the conditions for improving the business sector, in addition to lifting banking and administrative restrictions.
The level of accounting disclosure of social responsibility towards others from the auditors’ perspective at the Libyan Audit Bureau
The study aimed to determine the levels of accounting disclosure towards others (society, customers, employees, and the environment) in companies and public institutions in Libya, from the auditors' perspective at the Libyan Audit Bureau. The descriptive analytical approach was used, due to its suitability for the purposes of the study, and to determine the level of disclosure, a five-point Likert scale was adopted (1= strongly disagree...5= strongly agree). A questionnaire was designed as a mean tool for collecting primary data, and was analyzed using one Sample-T test to determine the level of accounting disclosure. The population of the study was represented by auditors at the Audit Bureau who are assigned to audit the accounts of public entities. The number of distributed forms was (50) forms, distributed using a comprehensive inventory method due to the limited number of members assigned to the audit process, which amounted to (50) members. The study found that there is a somewhat acceptable level of accounting disclosure of social responsibility towards others in companies and public institutions. The study recommended increasing the degree of interest in disclosure and raising its levels towards others (society, customers, employees, and the environment). The study’s limitations were represented in its use of a single source for collecting data (the questionnaire), which means that the results may not be generalized, as they may be affected by the honesty and integrity of the participants.
The Role of Time Driven Activity Based Costing (TDABC) in Determining the Cost of Unutilized Resources - Case Study on the Faculty of Commerce - Al-Zaytoonah University
The study aimed to identify the role of the time-driven activity-based costing (TDABC) system in determining the percentage of utilized and unused energy, and determining the cost of unused resources at the Faculty of Commerce at Al-Zaytouna University - Libya, where the researcher conducted an applied study on the Faculty of Commerce to reach the desired result. The study concluded that the utilized energy amounted to (588160) minutes, and its cost was (247027) dinars, while the unused "idle" energy was (3629696) minutes, and its cost was (1547641) dinars, so that the percentage of utilized energy in the college amounted to (14%), and the percentage of unused energy in the college was (86%). The researcher recommends that the college administration try to utilize the college's resources to the maximum extent, so that the gap between utilized and unused energy is reduced.
The role of providing adequate support for the use of information technology in improving the quality of accounting information systems
The current study aimed to identify the role of information technology in improving the quality of accounting information systems, and the availability of sufficient support for their use. This is through the use of information technology in producing and disseminating accounting information that can improve the accuracy and comprehensiveness of this information and facilitate the process of disclosing it. The study sought to evaluate the availability of information technology infrastructure in accounting information systems in Libyan companies. The study population was represented by the General Electricity Company, and the study sample represented employees in the financial and accounting departments in the offices of the General Electricity Company in the southern region. The number of members of the study sample reached 50 individuals, and they were the ones who answered the questions of the questionnaire, which were chosen using the simple random sampling method. The descriptive analytical method was used. The most important results demonstrated the availability of information technology infrastructure in companies and the effectiveness of using information technology in accounting information systems. The study concluded with a set of recommendations, the most important of which is working to increase institutions’ investment in information technology to keep pace with technological developments and improve the efficiency of their accounting information.
Requirements for Development Al-Qardabiya International Airport as a Logistics center
This study addressed the requirements for transforming Al-Qardabiya Airport into a global logistics center in North Africa, And distinguished the best options for diversifying sources of income, Especially since Libya is located at the intersection of two main aviation axes, Horizontal in the north, extending along the northern African coast, and vertical, which passes through the middle, Including from north to south. Libya can gain an optional opportunity in aviation movement. To become a center for refueling, Transporting passengers and goods, And a destination for tourists, Due to its natural and historical assets that some African and European countries lack, In addition to its location in the middle of the African continent and its proximity to Europe. The study followed the descriptive analytical approach, and the study community consisted of all employees at Al-Qardabiya International Airport, numbering 35 male and female workers. The questionnaire form was used as a main tool in collecting field data from the study community, As the comprehensive enumeration method was followed in studying 35 questionnaires, representing 78% of the total number of distributed questionnaires. The Statistical Program for Social Sciences (SPSS) was used in analyzing the data, and the study reached many results, the most important of which are: The airport is located in an open area and there is nothing that obstructs the view. It became clear that the geographical location of the city of Sirte allows for the establishment of a global logistics center, and that logistics centers are considered one of the best options for diversifying sources of income. It also became clear that there is a lack of awareness among decision-makers of the economic and strategic importance of logistics centers, and that the design of Al-Qardabiya International Airport qualifies it to be a logistics center in North Africa. The free zone planned to be established in Sirte seaport will not be feasible unless there is an international airport in the city to serve it. The most important recommendation of the study is that it is necessary to contract with specialized international companies to transform Al-Qardabiya Airport into a global logistics center in North Africa, and to work on linking Al-Qardabiya International Airport to the free zone and Sirte seaport, to be a global logistics center in Sirte and a transit point between Africa and Europe
The hidden economy and its most important indicators in the Libyan economy for the period (2000-2021)
The study aims to shed light on the phenomenon of hidden economy in Libya, by measuring its size and main indicators, using annual data covering the period 2000-2021, with inductive method to estimate the size of the hidden economy by calculating the money in circulation to demand deposit ratio, analyzing both normal and abnormal money demand, as well as measuring the share of the hidden economy in both oil and non-oil GDP. The study's main: an increase of the hidden economy's size to a high level of 33.80% in 2019, The study also found that the share of the abnormal demand in currency circulation reached 53.11% in 2019, while its share of non-oil GDP reached its highest value in 2021 at 35.6%, as a result of the events that the country had experienced. The study was concluded with a list of recommendations, the most important being the need to create a stable economic climate, activate legislations and legal frameworks, and fight administrative and financial corruption to combat illegal activities The study conclusion recommended, the most important being the need to create a stable economic climate, activate legislations and legal frameworks, and fight administrative and financial corruption to combat illegal activities
Oil and Non-Oil Gross Domestic Product (GDP)
Measuring the impact of oil prices shock on the variables of Kaldor's magic square in the Libyan economy during the period (1980-2020) using the vector autoregressive ( VAR)
This study aimed to measure the impact of oil prices shock on the Kaldor's magic square variables in the Libyan economy during the period (1980-2020) using the vector autoregressive methodology (VAR) . The results of the unit root test (ADF) and (PP) indicated that the time series are non stationary at the level، while they stationary at first difference. Also The study concluded that there is no long-run equilibrium relationship between variables. The results of Granger-Causality also found that there is a single causal relationship that goes from oil prices to Gross Domestic Product ، Trade balance inflation ، Unemployment. The impulse response functions showed that the oil prices shock had varying effects on the Kaldor's magic square variables in the Libyan economy in the long run، as the effect was negative on the domestic product، trade balance، and unemployment، while the effect of the shock was positive on the inflation variable.On the other hand، the response of the variables to the oil prices shock in the short run was Zero for the GDP and Inflation variable، positive for the trade balance variable، and had a negative effect for the unemployment variable
The role of Libyan Universities, transfer and marketing the knowledge
This study aims to identify the role of Libyan universities in technology transfer and marketing, in addition to the challenges they face. The descriptive analytical approach was adopted. Subsequently, a questionnaire was distributed on senior directly related to the technology transfer and marketing among twelve Libyan universities located over the various geographical regions of the Libyan state. The study came up with many results, most important of which that the studied sample has a good level of awareness of technology transfer and marketing. While it suffered from difficulties related to the transfer of technology to society, scientific research, and cooperation with governmental and industrial institutions. Accordingly, the study provides a set of recommendations such as the urgent need to develop the educational system by moving towards experimental education, and incorporating pioneering thinking and technological and social innovation directed at solving society’s problems in all aspects. In addition, establishing a technology transfer offices in Libyan universities, framing laws that guarantee intellectual property, administrative and financial independence, collecting self-revenue, establishing entrepreneurial companies within Libyan universities, and strengthening communication between Libyan universities, industry, investors, and businessmen locally and internationally.
The Relationship Between Obstacles Application of Electronic Management and The Employees Performance of Emhmed Al-Magarif Hospital at Libyan Institutions
The study aimed to identify the relationship between obstacles application of electronic management and the employees performance of Emhmed Al-Magarif Hospital at the city of Ajdabiya. The study population consisted of (49) employees , who have administrative responsibilities. The questionnaire was used as a means of collecting data, To analyze data the Statistical Program of Social Sciences (SPSS) was used. The study found that: The level of obstacles to implementing electronic management study was high, The level of employee performance was low, and there is a moderate inverse correlation between organizational obstacles and employees’ performance. It also showed a weak correlation between the obstacles, Technical, human, financial and employee performance, while there was no relationship between human obstacles and employee performance. There are a number of recommendations : the most of which is adopt and apply electronic management, also establishing an administrative unit in the organizational structure that specializes in electronic management. Moreover, The administration allocates a special budget to provide the requirements electronic management application.
The obstacles to the Application of Electronic Management
The Role 0f Digital Transformation on Employee the Optimization Performance of workers at Al-Madar al Jadeed Company
The study aimed to identify the role of digital transformation in improving the Optimization performance of workers at Al-Madar Al-Jadeed Company in the city of Benghazi. It used the descriptive analysis approach, and a questionnaire newspaper was designed and distributed to the study sample of (80). A sample of employees of the company under study, and (65) questionnaires were retrieved, i.e. a percentage Recovery equal to (81%).Data were analyzed by statistical software(SPSS) One of the most important result reached is the existence of a statistically significant relationship between the dimensions of digital transformation (vision and strategic planning, human resources, infrastructure, information security) and improving the job performance of Al-Madar al-Jadeed Company’s employees. key words: Digital transformation, transformation performance, Al-Madar al Jadeed.
دور الآليات المحاسبية للحوكمة في الحد من عمليات غسيل الأموال "دراسة ميدانية على المصارف التجارية العاملة بالمنطقة الشرقية"
This study aimed to identify the role of accounting governance mechanisms in limiting money laundering activities via identifying the roles of the audit committee, internal audit, and external audit in Libyan commercial banks in the eastern region. To achieve this goal, the descriptive analytical method was conducted and a questionnaire was used for data collection. A total of 70 questionnaires were distributed and then analyzed using SPSS, version 23. The findings show that governance plays a crucial role in limiting money laundering activities in Libyan commercial banks. The internal audit mechanism is considered one of the most significant tools in limiting money laundering. Additionally, there were no significant differences in the respondents' views regarding the role of accounting governance mechanisms in reducing money laundering activities, which can be attributed to the personal characteristics of the respondents (such as job location, educational qualification, and years of experience) in Libyan commercial banks. The study recommends the necessity of activating accounting governance mechanisms in the Libyan banking sector as well as establishing a department in Libyan commercial banks in order to monitor and supervise applying the accounting governance mechanisms in the banking sector.
الأيديولوجيا: تعدد الدلالات وصعوبة تحديد المفهوم - مقاربة نظرية
In spite of the important role that played by the Ideology, there is no intellectual consensus among intellectuals and philosophers about what this concept is, which has created complex problems, widespread controversy, and contradictions in intellectual and philosophical perceptions of political thinking and theory. This study was based on the problem that there are multiple views and ideas about this concept that these views are opposing as a result of the multiple meanings of this term. To test this research hypothesis, it has selected a number of thinkers, such as Carl Marx through his book "German ideology," Paul Ricor through his book "Ideology and Utopia," Abdullah al-Arrwi through his books "The Concept of Ideology," "The Modern Arab Ideology," and other intellectuals. They compared the cognitive and methodological tools and intellectual fundamentals used by each thinker and reviewed the intellectual contributions each of them made to enrich this concept. One of the most important result of the research is : the continue of existing of the ideology because it is linked to the existence of the individuals and their interests , objectives and the manner in which these goals are expressed and therefore the disagreement about the concept of ideology will continue.
دور الصكوك الاسلامية في تحسين الأداء المالي للمصارف التجارية في ليبيا -دراسة استشرافية
The objective of this study was to examine the role of Islamic bonds (sukuk) in improving the financial performance of banks. A review of previous literature and studies was conducted, focusing on countries that have successfully implemented this financing method. Additionally, the study sought to explore the opinions of employees in the Islamic windows and branches of commercial banks in Tripoli, Libya, regarding the potential role of sukuk in improving the financial performance of banks in Libya. The study used a descriptive analytical method, and a questionnaire was designed to collect data. The study community included managers, heads, and employees of departments in Libyan commercial banks offering Shariah-compliant products. 400 questionnaires were distributed to the targeted job categories, and the data was collected and analyzed using SPSS software (version 26). The study found that sukuk played a significant role in improving the financial performance of banks due to their flexibility. The results showed a positive role of sukuk in improving the financial performance of banks in Libya from the perspective of bank employees. The study did not notice any significant statistical differences in the sample results related to the bank variable or years of experience. The study recommended leveraging the experiences of Islamic banks in other countries, and training employees on financial tools, especially sukuk, as a financing tool in the Libyan environment. Additionally, it suggested enriching the experience of employees in Libyan commercial banks by introducing them to potential risks of using sukuk and how to overcome them.
A Theoretical Study on Designing a Criterion for Reducing the Number of Branches in the Branch and Bound (B&B) Method for (2×m) Linear Problems
The Branch and Bound Method is considered the most important approach for solving integer programming problems. It is particularly useful when the problem's solution is physically infeasible, meaning the problem's variables are indivisible. The method begins by finding the non-integer optimal solution (Non-int) and then branching the problem into two subproblems, effectively dividing the feasible solution space into two regions. The optimal solutions for these subproblems are found individually, and the process of branching and solving continues. The branching sequence stops when a subproblem has no feasible solution or when its solution yields integer values. The number of subproblems generated through branching increases significantly with the number of variables and constraints. Sheikh et al. (July 2022) identified criteria for selecting the subproblem most likely to contain the optimal integer solution and stopping the branching for others that do not. In this paper, we propose an additional criterion aimed at reducing the number of branches, where previous criteria have been insufficient. This new criterion can reduce the number of branches by approximately 25%, thereby saving time and effort in solving the problem (pruning the branch tree).
The role of cloud accounting in improving the accounting profession from the perspective of faculty members (A field study in the Accounting Department, Faculty of Economics, Al-Merqib University)
The study aims to identify the role of cloud accounting in improving the accounting profession in Libya, and to identify the current status of cloud accounting in Libya, in addition to the extent to which academics in Libya are aware of the concept of cloud accounting, its objectives, and the dimensions of its application in Libya. The problem of the study was represented in a main question: What is the role of cloud accounting?, Cloud accounting in improving the accounting profession from the point of view of faculty members in the Accounting Department, Faculty of Economics, Al-Merqib University, To achieve the purposes of the study, the descriptive and analytical approach was used, using statistical methods to present and analyze the results of the study. The study concluded with many results, the most important of which are: Academics are aware of the advantages and characteristics of cloud accounting, for its role in improving the accounting profession, through its contribution to helping the accountant prepare accounts with the least time and effort, and the possibility of accessing information at any time and from anywhere. Academics are aware of the importance of cloud accounting, its objectives, and the dimensions of its application, for its role in Improving the accounting profession, through the application of cloud accounting, increases the confidence and satisfaction of information users, In addition, the application of cloud accounting helps accountants innovate and be creative by developing their skills. The study presented several recommendations, including: The necessity of relying on successful software that guarantees the security and integrity of customer-related data and preventing it from being hacked or accessed, and working to develop curricula in Libyan universities to keep pace with technical developments and in a way that contributes to learning about the concept and advantages of cloud accounting, and spreading awareness of the importance and advantages of cloud accounting and its various applications and the feasibility of its use.
The impact of the quality of electronic banking services on customer satisfaction in Libyan commercial banks A field study on customers of Al-Wahda Bank, Sirte University branch
This study aimed to identify the quality of electronic banking services in its dimensions (ease of use, time saving and responsiveness, confidentiality and security) and its impact on customer satisfaction at Wahda Bank, Sirte University branch. The researchers developed a questionnaire form to collect data that included (96) participants from the study community. The study has reached a set of results. The most important of which are: The level of quality of electronic banking was high and that there is a statistically significant impact of the dimensions (ease of use, time and speed of response, confidentiality and security) on customer satisfaction. The study recommended that, the bank's management should work on developing and improving the technology used, and finding ways to make better use of it, as the presence of advanced technology and trained and professional human elements would enhance the bank's performance, and customer satisfaction. In addition to collecting customer complaints, dealing with them quickly. Moreover, responding to their inquiries, and take their opinions regarding electronic banking services.
The expected contribution of Blockchain technology to accounting "A survey of the opinions of faculty members in accounting departments"
The research aimed to achieve a primary goal of identifying Blockchain technology as one of the latest technologies in the field of technology and communications and highlighting its expected contribution with regard to recording and documenting financial transactions, processing financial transactions measuring them in accounting, and presenting and disclosing financial transactions. The research used the descriptive approach in describing the expected contribution of a Blockchain in accounting, by surveying the opinions of faculty members in accounting departments during the fall semester of 2022-2023 AD in universities and colleges of accounting in the city of Tripoli. These opinions were obtained and the research data was collected using a questionnaire containing a set of Closed-ended questions formulated based on accounting literature, and the data were analyzed using descriptive statistics tools, measures of central tendency, and measures of dispersion. The research concluded that there is a group of faculty members in accounting departments at universities and colleges in the city of Tripoli who do not have sufficient knowledge of blockchain technology. As for the group that had sufficient knowledge of the technology, they saw that the technology contributes to increasing the accuracy and integrity of accounting recording and reducing the margin of error in it. It provides a new mechanism for recording and documenting financial transactions, namely Triple Entry, and reduces the risks of data recovery and corruption and the risks of data manipulation. It creates new types of risks, raises new measurement issues related to encrypted digital assets, and improves the level of disclosure and transparency in financial reports.
Local audio media and its role in spreading awareness of electoral entitlements “Sirte Local Radio is an example”
The media is described as the fourth estate. No elections are held or any political process takes place, and no issue of concern to public opinion is raised unless the media has a prominent role in it through clarification, disclosure, rationalization and publicity. Local radio is part of it and serves a limited community and forms a homogeneous social environment. Local media has a greater influence than Change the local community; Due to the local method used to deliver information, the targets are members of the local community. The study attempts to measure the content of the media material broadcast by the local Sirte Radio during the year 2021, in preparation for the implementation of the electoral elections (presidential and parliamentary), and the results of the analysis showed that the amount of political material was small and did not exceed 5% of the total media material, 21% of which was presented in terms of purpose, While 12% in terms of content, most of it was delivered in classical Arabic, in a low voice, and with music accompanying the media material overshadowing the announcer’s voice, The media topics presented are also characterized by generality and superficiality and do not achieve what the citizen aspires to. The media material that the Commission sends to inform the citizen of the steps that he is supposed to follow to participate in the entitlements is ineffective, insufficient, and does not equal the importance of the event for which it was published, in a society new to the electoral process, Local and international reports confirm citizens’ reluctance to participate in the entire political process, and the live programs conducted by the radio lack the participation of specialists in interviews and seminars. Some other institutions contribute to advancing the political process by conducting seminars and workshops, but in contrast there is neglect and lack of follow-up from the local media. There are many financial and technical obstacles that hinder Sirte Local Radio, which prevent it from doing its work well, the most important of which are: the consequences of institutional division, the change in the radio’s administrative dependency, and the lack of support from governments and the municipal council.
The impact of adopting (IFRS) standards on disclosing integrated reporting information and its reflection on accounting conservatism: An applied study on a sample of Iraqi banks
The research aims to demonstrate the extent of the impact of adopting (IFRS) standards in the trend towards disclosing information of integrated business reports and its reflection on the levels of unconditional accounting conservatism that is in the environment of Iraqi banks. The researchers relied on the method of analyzing the informational content to measure the research variables and capture the information of integrated business reports. In a sample of 10 Iraqi banks listed in the Iraq Stock Exchange, for a period of ten years from 2011-2020. The research focused on eliciting the resulting relationships between global trends to adopt International Financial Reporting Standards and expand disclosure of integrated information about sustainability, governance and management perspective as well as financial reports and the response of the Iraqi environment to these trends, and its reflection in the levels of unconditional accounting conservatism (previously). The research concluded that the adoption of (IFRS) standards was accompanied by a rise in the levels of disclosure of integrated reporting information, and this led to strengthening the levels of accounting conservatism in Iraqi banks.
The effect of using the risk-adjusted rate of return on capital in risk management on profitability (with loan quality as a supporting variable) "An applied study on Libyan commercial banks from an accounting perspective"
I aimed This study aimed to identify the rate of return on risk-adjusted capital in Libyan commercial banks and measure the impact of its use on profitability, and to identify the effect of the quality of loans as a supporting variable on the rate of return on risk-adjusted capital in Libyan commercial banks. The researchers used a supportive regression analysis model. To study this problem, the descriptive analytical approach was followed in analyzing the study data. The study population was identified in commercial banks, and this study was limited to analyzing the financial data obtained from the financial statements of publicly owned commercial banks, which are(National Commercial Bank, Al-Wahda Bank, Sahara Bank, and Al-Jumhuriya Bank)In addition to the Trade and Development Bank for the period from(2000-2018)One of the most important findings of this study is the existence of a correlation between the rate of return on risk-adjusted capital and profitability in all the Libyan banks under study, as was one of its most important recommendations. Increased attention must be paid to managing liabilities by focusing and studying the elements of debt, especially deposits, which are considered the main source of commercial banks’ funds, so that banks can determine the percentage that can be used for employment in order to avoid the risks of financial distress
The impact of promotional mix elements on consumer behavior By applying it to a sample of consumers of Al-Aseel Company products residing in the city of Benghazi
The study aimed to identify the elements of the promotional mix used by Al-Aseel Company and directed to consumers of its products in the city of Benghazi, as well as to identify the extent to which the elements of the promotional mix influence the purchasing behavior of consumers. To achieve this goal, the descriptive approach was followed, and the questionnaire tool was used to collect primary data from the study sample, which The number of them reached (217) consumers who were randomly selected. After analyzing the field data, the study reached many results, the most important of which are; Al-Aseel Company uses all elements of the promotional mix in general in promoting its products, in order to influence consumer behavior, and that the sales activation element is the element most used by Al-Aseel Company in promoting its products from the point of view of consumers, and the public relations element is the least used element. By the company, and that there is a statistically significant effect of the promotional mix in its dimensions (advertising dimension, personal selling, sales activation, and public relations dimension) on the behavior of consumers of Al-Aseel Company’s products residing in the city of Benghazi.
The impact of organizational culture dimensions on intellectual capital (An applied study on a sample of faculty members in the faculties of economics at the University of Tripoli – Libya)
The aim of this study is to identify the impact of the organizational culture dimensions on intellectual capital through a study on a sample of 115 individuals of faculty members in economics' faculties at the University of Tripoli – Libya namely: the faculty of economics and management, and the faculty of economics and political sciences. This study was addressing the following question: does the prevailing organizational culture at the University of Tripoli support the adapted concept of intellectual capital? Based on the objectives and problem of the study, the study relied on a main hypothesis that stated : "There is a statistically significant effect between the dimensions of organizational culture and intellectual capital in the economic colleges at the University of Tripoli, Libya", Six sub-hypotheses were derived from it to test the impact of the six dimensions of organizational culture, which are: (the professional characteristics, the organizational leadership, the employee management, the organizational cohesion, the strategic focus, and the success criterion). The study reached ten results, the most important one was Acceptance of all of the six sub-hypotheses with an average effect of (32.88%) on intellectual capital in the faculties of economics at the University of Tripoli/Libya; and the average complementary percentage of the impact of the six organizational culture dimensions on intellectual capital was (67. 12%).The study recommended the necessary need to conduct subsequent studies to recognize the prevailing organizational culture at the University of Tripoli to identify the cultural gap, and to search for possible ways and means of preparation, change, development and moving towards a culture of creativity, to support the intellectual capital. Also to test the study methods and approaches in Libyan universities to reach results and recommendations that can be generalized and take the most advantage of it at the level of higher education institutions in Libya
Evaluating the credit analysis procedures in the Libyan banking sector and its effectiveness in reducing the credit risks
The study seeks to evaluate the credit analysis procedures, whether related to the customer, the bank, or the subject of credit adopted when granting credit in the Libyan banking sector, and to verify the extent of their effectiveness in rationalizing credit decisions to avoid the risks of bank credit and to identify their most important causes. To achieve this purpose, the deductive approach was adopted in designing the study plan and its hypotheses. The procedural approach based on the survey strategy was also used in conducting the study, and its data was collected through a questionnaire form prepared for that purpose and distributed to all Libyan commercial banks. The results concluded that the commercial banks studied are committed - at a moderate level - but statistically significant - to following credit analysis procedures and approved standards for granting bank credit. However, the results confirmed that only adherence to credit analysis procedures is not enough, as the results did not confirm the effective and important role of credit analysis procedures in reducing the risk of bank credit defaults. This may be attributed to several other reasons, the most important of which are: the repercussions of the state of indiscipline in the country and its effects on political and economic instability - the weak role of the Central Bank to monitor and follow up on lending procedures in commercial banks - mismanagement and the lack of awareness of the senior administrative leaders of their responsibilities and the seriousness of their commitment.
A Proposed Accounting Indicator for the Voluntary Disclosure of Non-financial Information to Reduce Information Asymmetry by Apply on Libyan Banks - an Experimental Study Author
The study aims to build an indicator for accounting disclosure for the purposes of reducing information asymmetry and improving the quality of financial reports for Libyan banks depend on the voluntary disclosure of non-financial information for the Libyan Stock market, by providing similar information of qualitative and quantitative to stakeholders. The study relied on the secondary data represented in the financial reports of the banks registered in the Libyan stock market (Sahara Bank, Al-Saray Bank, Bank of Commerce and Development and Wahda Bank). The sample represented approximately 21% of the study community. The reason for choosing these banks is It publishes its financial reports regularly during the study period from 2007-2010. The study found that, it is possible to propose building an accounting indicator for the Libyan stock market to disclose non-financial information to reduce information asymmetry and to test this indicator on the reality of Libyan banks listed in the Libyan stock market. The study also revealed that there is a significant effect of voluntary disclosure of non-financial on information reducing information asymmetry.