Pub Date : 2024-07-01DOI: 10.21608/cfdj.2023.244616.1845
أنجى فاروق مراد
{"title":"دور قطاع التأمين التجاري في منظومة التأمين الصحي الشامل الحكومي","authors":"أنجى فاروق مراد","doi":"10.21608/cfdj.2023.244616.1845","DOIUrl":"https://doi.org/10.21608/cfdj.2023.244616.1845","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"39 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2024.276950.1931
محمود محمد قويطين العجلوني
{"title":"أثر التحول الرقمي على التميز المؤسسي: من وجهة نظر العاملين في جامعة الحدود الشمالية","authors":"محمود محمد قويطين العجلوني","doi":"10.21608/cfdj.2024.276950.1931","DOIUrl":"https://doi.org/10.21608/cfdj.2024.276950.1931","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"10 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141713750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2024.279333.1936
عادل أنور كشك, رباب السيد رجب عبد الرحيم, محمد رفعت محمد القيرانى
{"title":"أثر اللوجستيات العكسية على رضا العميل من خلال الدور الوسيط للصورة الذهنية بالتطبيق على شركة كابسى للدهانات ببورسعيد","authors":"عادل أنور كشك, رباب السيد رجب عبد الرحيم, محمد رفعت محمد القيرانى","doi":"10.21608/cfdj.2024.279333.1936","DOIUrl":"https://doi.org/10.21608/cfdj.2024.279333.1936","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"225 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141708222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2024.273132.1919
لمياء خليل خليل منصور, محمد عبد الحميد محمد شهاب, أحمد فتحي خليل الخضراوي, رشدي فتحي محمود حسن
{"title":"قياس أثر الاقتصاد المعرفي على تحقيق التنمية المستدامة في مصر","authors":"لمياء خليل خليل منصور, محمد عبد الحميد محمد شهاب, أحمد فتحي خليل الخضراوي, رشدي فتحي محمود حسن","doi":"10.21608/cfdj.2024.273132.1919","DOIUrl":"https://doi.org/10.21608/cfdj.2024.273132.1919","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"679 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141707665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2024.301377.1999
ايمان حسن المراكبى
{"title":"محددات التفاوت فى توزيع الدخل فى مصر","authors":"ايمان حسن المراكبى","doi":"10.21608/cfdj.2024.301377.1999","DOIUrl":"https://doi.org/10.21608/cfdj.2024.301377.1999","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"23 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141844495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2023.245466.1846
محمد عبدربه
The study aimed at investigating the main factors affecting the joint commission standards implementation in Egypt, through conducting a comparative study between two private hospitals in Egypt. A comparative study between two private hospitals, one of them was accredited and another one even failed to apply for survey. Direct observation of significant areas at the two studied hospitals using a semi-structured observation checklist includes a list of pre-specified categories. A comparison between the two hospitals regarding positive and negative points under each category was conducted. Additionally, a face-to-face interview of a sample of internal customers at the two studied hospitals was conducted using a questionnaire with open-ended questions. Observation revealed major differences between the two hospitals in the areas of communication and safety measures. Both hospitals were comparable regarding patients’ privacy and confidentiality. Interviewing internal customers showed most of internal customers in the non-accredited hospital were unaware about accreditation. Success of a hospital to get accredited is associated with staff education & training, top management support, cooperation between different departments and recruitment of competent staff. Instead, failure of accreditation is attributed to the hospital design & infrastructure don't comply with standards in addition to un-supportive top management. Creating motivate decision makers in hospitals to be supportive and commitment to quality plans is essential and should be a priority from the side of Ministry of Health in Egypt. Raising awareness at both managerial and customer levels about requirements and benefits of accreditation to the hospital, customers and staff is very crucial.
{"title":"Factors Affecting Implementation of Joint Commission International Standards in Egyptian Hospitals: A comparative study between two private hospitals in Egypt.","authors":"محمد عبدربه","doi":"10.21608/cfdj.2023.245466.1846","DOIUrl":"https://doi.org/10.21608/cfdj.2023.245466.1846","url":null,"abstract":"The study aimed at investigating the main factors affecting the joint commission standards implementation in Egypt, through conducting a comparative study between two private hospitals in Egypt. A comparative study between two private hospitals, one of them was accredited and another one even failed to apply for survey. Direct observation of significant areas at the two studied hospitals using a semi-structured observation checklist includes a list of pre-specified categories. A comparison between the two hospitals regarding positive and negative points under each category was conducted. Additionally, a face-to-face interview of a sample of internal customers at the two studied hospitals was conducted using a questionnaire with open-ended questions. Observation revealed major differences between the two hospitals in the areas of communication and safety measures. Both hospitals were comparable regarding patients’ privacy and confidentiality. Interviewing internal customers showed most of internal customers in the non-accredited hospital were unaware about accreditation. Success of a hospital to get accredited is associated with staff education & training, top management support, cooperation between different departments and recruitment of competent staff. Instead, failure of accreditation is attributed to the hospital design & infrastructure don't comply with standards in addition to un-supportive top management. Creating motivate decision makers in hospitals to be supportive and commitment to quality plans is essential and should be a priority from the side of Ministry of Health in Egypt. Raising awareness at both managerial and customer levels about requirements and benefits of accreditation to the hospital, customers and staff is very crucial.","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"348 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141691502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2024.256635.1871
حلا البرقوقي
Purpose: Customer journeys in today’s markets are “multitouch” and multichannel. Thus, the significance of studying customer journeys reflects the need to understand how the customer goes in an ongoing cycle of experience through dealing with the different touchpoints. The paper aims to understand the connectivity between how the touchpoints shape the customer experience and how it evolves throughout the customer journey from pre-purchase to purchase to post-purchase. The objective of the paper is understanding how the customer experience is shaped in multiple touchpoints, online and offline; in other words, brand-owned and social/external touchpoints. Design/Methodology/Approach: The study is generated using qualitative approach using interviews to investigate customers who purchase from high-street fashion stores in Egypt; the study focused on five stores which are: Zara, Mango, Pull and Bear, Bershka and Stradivarius. The data were collected from conducting twenty-five interviewees. The twenty-five interviews were digitally recorded and then fully transcribed. All the interviewees were informed about the confidentiality, anonymity of their identity. After a certain point, interviews reached semantic saturation in the data collection process where no or little new information was added (Gummesson, 2005). The interviewees were delivering no new themes regarding the study, and that emerged between the twenty and twenty-two interviews, in a total of twenty-five interviews. Findings: The finding reveals that there is empirical evidence to support the idea that touchpoints shape the whole customer experience in the pre-purchase, purchase and post-purchase stage.
{"title":"The Role of Touchpoints in Shaping the Customer Experience throughout the Customer Journey","authors":"حلا البرقوقي","doi":"10.21608/cfdj.2024.256635.1871","DOIUrl":"https://doi.org/10.21608/cfdj.2024.256635.1871","url":null,"abstract":"Purpose: Customer journeys in today’s markets are “multitouch” and multichannel. Thus, the significance of studying customer journeys reflects the need to understand how the customer goes in an ongoing cycle of experience through dealing with the different touchpoints. The paper aims to understand the connectivity between how the touchpoints shape the customer experience and how it evolves throughout the customer journey from pre-purchase to purchase to post-purchase. The objective of the paper is understanding how the customer experience is shaped in multiple touchpoints, online and offline; in other words, brand-owned and social/external touchpoints. Design/Methodology/Approach: The study is generated using qualitative approach using interviews to investigate customers who purchase from high-street fashion stores in Egypt; the study focused on five stores which are: Zara, Mango, Pull and Bear, Bershka and Stradivarius. The data were collected from conducting twenty-five interviewees. The twenty-five interviews were digitally recorded and then fully transcribed. All the interviewees were informed about the confidentiality, anonymity of their identity. After a certain point, interviews reached semantic saturation in the data collection process where no or little new information was added (Gummesson, 2005). The interviewees were delivering no new themes regarding the study, and that emerged between the twenty and twenty-two interviews, in a total of twenty-five interviews. Findings: The finding reveals that there is empirical evidence to support the idea that touchpoints shape the whole customer experience in the pre-purchase, purchase and post-purchase stage.","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"236 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141692445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2024.282796.1945
,وفاء صلاح محمد, مروة حسن محمد حسان
This study examines the asymmetric cost behaviour at different levels of activity, and its impact on the accuracy of predicting and understanding earnings patterns. Furthermore, it provides additional empirical evidence regarding the timeliness of earnings, specifically focusing on conditional conservatism, within the context of an emerging economy, Egypt. To address the limitations in previous studies relied on traditional ordinary least squares regression models, this study implements a quantile regression model. This model provides a framework to test the study hypotheses across various scenarios, encompassing different levels of costs and earnings for diverse firms. The sample consists of 164 publicly listed firms during the period from 2017 to 2022(984 observations). The study findings suggest that Egyptian-listed firms besides conditional conservatism commonly exhibit asymmetric cost behaviour, as evidenced by the stickiness of their operating costs during the study period. The degree of asymmetric cost behaviour is greater for firms with low changes in activity levels compared to firms with higher changes in activity levels. The study findings remain statistically significant even with accounting for the influence of industry and year-specific factors. Findings also remain robust with operating accruals be the dependent variable. This study contributes to the existing financial accounting literature by presenting empirical evidence that emphasises the significance of understanding cost behaviour for accurately predicting and understanding the asymmetric timeliness of earnings. Additionally, this study is one of the first to examine the association between asymmetric cost behaviour and the asymmetric timeliness of earnings using a quantile regression approach.
{"title":"Does asymmetric cost behaviour impact conditional conservatism practices? A quantile regression approach","authors":",وفاء صلاح محمد, مروة حسن محمد حسان","doi":"10.21608/cfdj.2024.282796.1945","DOIUrl":"https://doi.org/10.21608/cfdj.2024.282796.1945","url":null,"abstract":"This study examines the asymmetric cost behaviour at different levels of activity, and its impact on the accuracy of predicting and understanding earnings patterns. Furthermore, it provides additional empirical evidence regarding the timeliness of earnings, specifically focusing on conditional conservatism, within the context of an emerging economy, Egypt. To address the limitations in previous studies relied on traditional ordinary least squares regression models, this study implements a quantile regression model. This model provides a framework to test the study hypotheses across various scenarios, encompassing different levels of costs and earnings for diverse firms. The sample consists of 164 publicly listed firms during the period from 2017 to 2022(984 observations). The study findings suggest that Egyptian-listed firms besides conditional conservatism commonly exhibit asymmetric cost behaviour, as evidenced by the stickiness of their operating costs during the study period. The degree of asymmetric cost behaviour is greater for firms with low changes in activity levels compared to firms with higher changes in activity levels. The study findings remain statistically significant even with accounting for the influence of industry and year-specific factors. Findings also remain robust with operating accruals be the dependent variable. This study contributes to the existing financial accounting literature by presenting empirical evidence that emphasises the significance of understanding cost behaviour for accurately predicting and understanding the asymmetric timeliness of earnings. Additionally, this study is one of the first to examine the association between asymmetric cost behaviour and the asymmetric timeliness of earnings using a quantile regression approach.","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141697658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2023.252390.1862
M. Ibrahim, ahmed elnafrawy
{"title":"دور إدارة البيانات الضخمة فى تحسين ممارسات إدارة الموارد البشرية من خلال توسيط الذكاء الاستراتيجي: دراسة تطبيقية","authors":"M. Ibrahim, ahmed elnafrawy","doi":"10.21608/cfdj.2023.252390.1862","DOIUrl":"https://doi.org/10.21608/cfdj.2023.252390.1862","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141705098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-01DOI: 10.21608/cfdj.2024.298096.1986
خالد محمود فهمي عياد
{"title":"الدور الوسيط لقدرات الرشاقة التنظيمية في العلاقة بين ممارسات الرشاقة التنظيمية والأداء المستدام: دراسة تطبيقية على الشركات الصناعية بمدينة دمياط الجديدة","authors":"خالد محمود فهمي عياد","doi":"10.21608/cfdj.2024.298096.1986","DOIUrl":"https://doi.org/10.21608/cfdj.2024.298096.1986","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"6 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141703706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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