The concept (term) of the Middle East is dynamic and unstable in its geographical, security, political, and economic dimensions. This concept (term) is according to the perceptions and motives of each country . The only constant in its geography is the Arab region, except North Africa, specifically the "Maghreb,” where it sometimes expands to include the entire Arab region in addition to the Islamic countries of Central Asia, the Balkan countries, Pakistan, Afghanistan, and parts of from China, Turkey, Israel and Iran, and sometimes it narrows and shrinks to include the Gulf region only. Hence, it is a concept or term that is not clear-cut according to American perception. Most of the country’s perceptions of the Middle East reflected a disturbance in defining its political geography and periphery. Most of those perceptions expressed a manifestation of identification or the competition between the regional and international powers over the Arab region in general and the Gulf in particular.
{"title":"Similarities and Differences in Countries’ Perceptions of the Concept of the Middle East: From the Perspective of State Administration","authors":"Osama El Abdin, M. Khalifa","doi":"10.56830/rrrg7450","DOIUrl":"https://doi.org/10.56830/rrrg7450","url":null,"abstract":"The concept (term) of the Middle East is dynamic and unstable in its geographical, security, political, and economic dimensions. This concept (term) is according to the perceptions and motives of each country . The only constant in its geography is the Arab region, except North Africa, specifically the \"Maghreb,” where it sometimes expands to include the entire Arab region in addition to the Islamic countries of Central Asia, the Balkan countries, Pakistan, Afghanistan, and parts of from China, Turkey, Israel and Iran, and sometimes it narrows and shrinks to include the Gulf region only. Hence, it is a concept or term that is not clear-cut according to American perception. Most of the country’s perceptions of the Middle East reflected a disturbance in defining its political geography and periphery. Most of those perceptions expressed a manifestation of identification or the competition between the regional and international powers over the Arab region in general and the Gulf in particular.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115001187","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}
The study presented proposed integrated accounting framework for the contract farming as an approach to develop the yemeni agricultural sector, The study has been divided into eight sections; the first section concentrates on the general framework of the search, the second section was to review the most important related studies, which reflect the lack of a research study contributed to accounting framework for the contract farming, Section three discuss the nature of the contract farming, section four dealt with the efforts of the accounting professional organizations and their contribution in contract farming accounting, I have discuss the lack of independent standard accounting for contract farming accounting, in Section five, researcher presented a proposed integrated accounting framework for contract farming accounting for, and in Section six, an empirical study (case study)of the proposed integrated framework on the contractual agricultural unit in the agricultural and livestock production sector of the yemeni economic corporation, in Section five, An experimental study of the proposed integrated framework and its role in development the yemeni agricultural sector and the extent of participation of this framework to provide appropriate information on this system. The experimental study stress on the importance of the proposed integrated framework to provide appropriate information on contract farming and its role in stimulating the yemeni agricultural sector; the final section dealt with the conclusion and important findings and recommendations, one of the most important recommendations is to develop and enhance legislation, laws and regulations governing contract farming. More research needed to be conducted in the area of accounting and auditing for contract farming.
{"title":"A proposed Integrated Framework for Accounting for the Contract Farming as an Approach to Develop the Yemeni Agricultural Sector “An Empirical, An Experimental Study”","authors":"Ibrahim Ahmed Shorim","doi":"10.56830/ffay6482","DOIUrl":"https://doi.org/10.56830/ffay6482","url":null,"abstract":"The study presented proposed integrated accounting framework for the contract farming as an approach to develop the yemeni agricultural sector, The study has been divided into eight sections; the first section concentrates on the general framework of the search, the second section was to review the most important related studies, which reflect the lack of a research study contributed to accounting framework for the contract farming, Section three discuss the nature of the contract farming, section four dealt with the efforts of the accounting professional organizations and their contribution in contract farming accounting, I have discuss the lack of independent standard accounting for contract farming accounting, in Section five, researcher presented a proposed integrated accounting framework for contract farming accounting for, and in Section six, an empirical study (case study)of the proposed integrated framework on the contractual agricultural unit in the agricultural and livestock production sector of the yemeni economic corporation, in Section five, An experimental study of the proposed integrated framework and its role in development the yemeni agricultural sector and the extent of participation of this framework to provide appropriate information on this system. The experimental study stress on the importance of the proposed integrated framework to provide appropriate information on contract farming and its role in stimulating the yemeni agricultural sector; the final section dealt with the conclusion and important findings and recommendations, one of the most important recommendations is to develop and enhance legislation, laws and regulations governing contract farming. More research needed to be conducted in the area of accounting and auditing for contract farming.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132741326","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}
The aim of this research is to understand the basics of applying electronic management and the reasons for not applying electronic management in Telecom Egypt and the concept of managing electronic organizations and the foundations on it, in addition to identifying the impact of electronic on human resources in modern organizations such as Telecom Egypt. To achieve this goal, a questionnaire was distributed to: A set of paper templates, In order to collect data for the research, the researcher used descriptive analysis methods to obtain statistical results. One of the results of the research was that the degree of approval of the basics of applying electronic management in Telecom Egypt was very high at the level of all fields, and also the results showed the presence of technical obstacles in the company from a lack of Specialists and technicians for the maintenance of computers and human obstacles as well, and the lack of awareness of the concept of electronic management. It also showed the existence of financial obstacles.
{"title":"The Role of E- Management in Enhancing the Position of Human Resources in the Application on Telecom Egypt","authors":"Nezar Mohamed Fekry Mohamed Abdel Hafez","doi":"10.56830/xawh8814","DOIUrl":"https://doi.org/10.56830/xawh8814","url":null,"abstract":"The aim of this research is to understand the basics of applying electronic management and the reasons for not applying electronic management in Telecom Egypt and the concept of managing electronic organizations and the foundations on it, in addition to identifying the impact of electronic on human resources in modern organizations such as Telecom Egypt. To achieve this goal, a questionnaire was distributed to: A set of paper templates, In order to collect data for the research, the researcher used descriptive analysis methods to obtain statistical results. One of the results of the research was that the degree of approval of the basics of applying electronic management in Telecom Egypt was very high at the level of all fields, and also the results showed the presence of technical obstacles in the company from a lack of Specialists and technicians for the maintenance of computers and human obstacles as well, and the lack of awareness of the concept of electronic management. It also showed the existence of financial obstacles.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115605467","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}
The aims of this research to develop a proposed model to determine the auditor's responsibility for auditing other information accompanying the financial statements, through studying and analyzing professional Standard and Literature review, with regard to the auditor's responsibility for other information accompanying the financial statements. The problem of the research is to find out what the local and international professional Standard have concluded with regard to the auditor's responsibility for other information accompanying to the financial statements. The result shows that the auditor's responsibility for other information accompanying the financial statements in the context of auditing the financial statements is determined in the light of the Egyptian Standard on Auditing (720), and International Standard on Auditing (ISA 720) and its amendments, and that this responsibility in the Egyptian professional environment is still suffering from Insufficiency as a result of not keeping up with the amendments at the international level, and in a context other than auditing the financial statements, the auditor’s responsibility for other information accompanying the financial statements is determined as an professional assurance service, and that responsibility is determined in light of the Egyptian Professional assurance standard (3000) and its international assurance standard (ISA 3000 ) and its modifications.
{"title":"A Proposed Model to Determine the Auditor’s Responsibility for Auditing Other Information Accompanying the Financial Statements","authors":"Eid Mahmoud Abozaid","doi":"10.56830/rclg6375","DOIUrl":"https://doi.org/10.56830/rclg6375","url":null,"abstract":"The aims of this research to develop a proposed model to determine the auditor's responsibility for auditing other information accompanying the financial statements, through studying and analyzing professional Standard and Literature review, with regard to the auditor's responsibility for other information accompanying the financial statements. The problem of the research is to find out what the local and international professional Standard have concluded with regard to the auditor's responsibility for other information accompanying to the financial statements. The result shows that the auditor's responsibility for other information accompanying the financial statements in the context of auditing the financial statements is determined in the light of the Egyptian Standard on Auditing (720), and International Standard on Auditing (ISA 720) and its amendments, and that this responsibility in the Egyptian professional environment is still suffering from Insufficiency as a result of not keeping up with the amendments at the international level, and in a context other than auditing the financial statements, the auditor’s responsibility for other information accompanying the financial statements is determined as an professional assurance service, and that responsibility is determined in light of the Egyptian Professional assurance standard (3000) and its international assurance standard (ISA 3000 ) and its modifications.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"302 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114819417","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}
Mostafa Mohammed Hussein, Mustafa Saeed Hasan, Sabi Mahmood Abdullah
The aim of the research is to determine the relationship and impact of disclosing intellectual capital on the Firm value in the Iraqi stock market, and to address the annual financial reports of Asiacell Telecom for the period from (2013) to (2018), and relied on examining the reports using the content analysis method in order to measure the level of disclosure about Intellectual capital through an indicator consisting of (18) elements using the model (1) and zero, also used correlation analysis and simple linear regression to determine the relationship and influence between the research variables through the use of the SPSS statistical program, and reached the existence of a relationship and a statistically significant effect between the disclosure intellectual capital money and the Firm value is the sample, and the research. recommended the need to increase the awareness of Iraqi companies about the importance of disclosure intellectual capital in the modern business environment for achieving competitive advantages as well as its role in adding value to them. and to Improve the level of disclosure intellectual capital and encourage regulators to issue an accounting standard that regulates accounting and measurement.
{"title":"The Impact of Intellectual Capital Disclosure in Firm Value A Case Study at Asia Cell","authors":"Mostafa Mohammed Hussein, Mustafa Saeed Hasan, Sabi Mahmood Abdullah","doi":"10.56830/gyok5428","DOIUrl":"https://doi.org/10.56830/gyok5428","url":null,"abstract":"The aim of the research is to determine the relationship and impact of disclosing intellectual capital on the Firm value in the Iraqi stock market, and to address the annual financial reports of Asiacell Telecom for the period from (2013) to (2018), and relied on examining the reports using the content analysis method in order to measure the level of disclosure about Intellectual capital through an indicator consisting of (18) elements using the model (1) and zero, also used correlation analysis and simple linear regression to determine the relationship and influence between the research variables through the use of the SPSS statistical program, and reached the existence of a relationship and a statistically significant effect between the disclosure intellectual capital money and the Firm value is the sample, and the research. recommended the need to increase the awareness of Iraqi companies about the importance of disclosure intellectual capital in the modern business environment for achieving competitive advantages as well as its role in adding value to them. and to Improve the level of disclosure intellectual capital and encourage regulators to issue an accounting standard that regulates accounting and measurement.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129936735","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}
The study dealt with the effect of Segment reporting information disclosure (IFRS 8) in the value of the company. The study aimed to identify the impact of Segment reporting information disclosure and the company’s value. The study followed the descriptive analytical approach and content analysis by analyzing the data of the field study. The study concluded that there is a direct relationship between Segment reporting information disclosure and the company’s value according to Tobin’s Q scale at a rate of (97.44%), and there is a direct relationship between Segment reporting information disclosure and the company’s value according to the market approach through the profitability multiplier at a rate of (94.92%).
{"title":"The Impact of Disclosing Information about Segmental Reports (IFRS 8) on Forecasting the Value of the Company","authors":"بشير بكري عجيب بابكر, Fatehaerrhman Elhassan Mansour, Azhari Alhag","doi":"10.56830/mmwk4287","DOIUrl":"https://doi.org/10.56830/mmwk4287","url":null,"abstract":"The study dealt with the effect of Segment reporting information disclosure (IFRS 8) in the value of the company. The study aimed to identify the impact of Segment reporting information disclosure and the company’s value. The study followed the descriptive analytical approach and content analysis by analyzing the data of the field study. The study concluded that there is a direct relationship between Segment reporting information disclosure and the company’s value according to Tobin’s Q scale at a rate of (97.44%), and there is a direct relationship between Segment reporting information disclosure and the company’s value according to the market approach through the profitability multiplier at a rate of (94.92%).","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131078539","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}
The Study aimed to analyze and measure the impact of the small and medium enterprises sector in the Kingdom of Saudi Arabia in achieving economic growth, and to study the nature of the relationship between the growth of the small and medium enterprises sector and economic growth, and the impact of Islamic economic thought in that, It also aimed to analyze the reality and development of the small and medium enterprise sector in the Kingdom, in addition to identifying the policies and initiatives that support the small and medium enterprise sector, with an understanding and analysis of measuring the impact of the growth of the small and medium enterprise sector on economic growth in the Kingdom . To achieve the goal of the study, the researcher relied on the historical and descriptive analytical method. Data were collected from published sources from official authorities and scientific journals. The data was reviewed in a descriptive statistics method. The time range of the study, during the period from 2006 to 2021, was on small and medium enterprises in the Kingdom of Saudi Arabia.The thesis consisted of four main chapters, the first chapter discussed the theoretical analytical framework of the nature of the relationship between the growth of the small and medium enterprises sector and economic growth. The fourth chapter is an analytical study to measure the impact of the growth of the small and medium enterprises sector on the economic growth in the Kingdom.The study concluded with some results and recommendations, the most important of which are: Small and medium enterprises managed to achieve a growth rate of about 5% during 2022 compared to previous years, and their number exceeded 750,000, The majority of small and medium enterprises, in terms of geographical distribution, are concentrated in Riyadh, Makkah, and Sharqiya. The number of workers in micro-enterprises that employ (1-5) workers in the small and medium-sized enterprises sector constituted 26% of the total employees, where the percentage represented 18% of the total employees in the third quarter of 2019. Small and medium enterprises attracted 62% of the appointments made in the private sector. The contribution of small and medium enterprises increased by 45%, bringing their contribution to the economy from 21.9% to 28.7% between the years from 2016 to 2020. The share of small and medium enterprises in government procurement increased from 15% in 2018 to 24% in 2020, with a value exceeding 160 milyar Rial, Saudi SME financing exceeds $22.7 milyar until 2021,The study concluded with recommendations, the most important of which is the need to increase government support for small and medium enterprises so that these enterprises can export or expand externally, while this role is not limited to financing or programs and initiatives to support these enterprises only, but rather expands to include the development of new laws and legislation necessary and keeping pace with the requiremen
{"title":"Analytical and Benchmarking Study of the Impact of Small and Medium Enterprises Sector on Economic Growth from The Perspective of Islamic Economy","authors":"Ahmed Mohamed Badi Al-Mazrouei","doi":"10.56830/lzqw5844","DOIUrl":"https://doi.org/10.56830/lzqw5844","url":null,"abstract":"The Study aimed to analyze and measure the impact of the small and medium enterprises sector in the Kingdom of Saudi Arabia in achieving economic growth, and to study the nature of the relationship between the growth of the small and medium enterprises sector and economic growth, and the impact of Islamic economic thought in that, It also aimed to analyze the reality and development of the small and medium enterprise sector in the Kingdom, in addition to identifying the policies and initiatives that support the small and medium enterprise sector, with an understanding and analysis of measuring the impact of the growth of the small and medium enterprise sector on economic growth in the Kingdom . To achieve the goal of the study, the researcher relied on the historical and descriptive analytical method. Data were collected from published sources from official authorities and scientific journals. The data was reviewed in a descriptive statistics method. The time range of the study, during the period from 2006 to 2021, was on small and medium enterprises in the Kingdom of Saudi Arabia.The thesis consisted of four main chapters, the first chapter discussed the theoretical analytical framework of the nature of the relationship between the growth of the small and medium enterprises sector and economic growth. The fourth chapter is an analytical study to measure the impact of the growth of the small and medium enterprises sector on the economic growth in the Kingdom.The study concluded with some results and recommendations, the most important of which are: Small and medium enterprises managed to achieve a growth rate of about 5% during 2022 compared to previous years, and their number exceeded 750,000, The majority of small and medium enterprises, in terms of geographical distribution, are concentrated in Riyadh, Makkah, and Sharqiya. The number of workers in micro-enterprises that employ (1-5) workers in the small and medium-sized enterprises sector constituted 26% of the total employees, where the percentage represented 18% of the total employees in the third quarter of 2019. Small and medium enterprises attracted 62% of the appointments made in the private sector. The contribution of small and medium enterprises increased by 45%, bringing their contribution to the economy from 21.9% to 28.7% between the years from 2016 to 2020. The share of small and medium enterprises in government procurement increased from 15% in 2018 to 24% in 2020, with a value exceeding 160 milyar Rial, Saudi SME financing exceeds $22.7 milyar until 2021,The study concluded with recommendations, the most important of which is the need to increase government support for small and medium enterprises so that these enterprises can export or expand externally, while this role is not limited to financing or programs and initiatives to support these enterprises only, but rather expands to include the development of new laws and legislation necessary and keeping pace with the requiremen","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133155448","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}
تستهدف الدراسة تحليل واختبار العلاقة بين متغيرات السياسة النقدية والفقر في مصر خلال الفترة (1990-2019)، وذلك من خلال بناء نموذجين للفقر المعتدل والمدقع، وباستخدام أسلوب التكامل المشترك ونموذج متجه تصحيح الخطأ (VECM) Vector Error Correction وجدت الدراسة تأثيراً معنوياً لمتغيرات السياسة النقدية على الفقر يتوقف على شدة الفقر: ففي الأجل الطويل يكون تأثير عرض النقود ومعدل التضخم سلبياً ومعنوي إحصائياً على الفقر المعتدل والمدقع، بينما يكون تأثير معدل الصرف الحقيقي إيجابياً ومعنوي إحصائياً، أما في الأجل القصير يتغير أثر بعض هذه المتغيرات ويكون بعضها غير معنوي إحصائياً. وبالتالي يجب على صانع السياسة النقدية التركيز على آثارها طويلة الأجل، واحتواء التضخم واستقرار معدل الصرف لتحسين ظروف الفقراء في الأجل الطويل، مما قد يسهم في خفض الإنفاق العام وضبط أوضاع المالية العامة. أما بالنسبة لتأثير الفقر على المتغيرات النقدية فقد وجدت الدراسة للفقر المعتدل تأثيراً سلبياً ومعنوي إحصائياً على معدل التضخم ومعدل الفائدة ومعدل الصرف الحقيقي في الأجل القصير، ويتحول إلى تأثيراً إيجابياً في الأجل الطول، أما الفقر المدقع فَوُجِدَ له تأثيراً إيجابياً ومعنوي إحصائياً على معدل التضخم وعرض النقود ومعدل الصرف الحقيقي في الأجل الطويل، وعلى معدل الصرف الحقيقي فقط في الأجل القصير.
{"title":"Monetary Policy and Poverty: An Applied Study on the Egyptian Economy","authors":"Haitham Mohamed Nasr El-Din Hamed","doi":"10.56830/qfxp2905","DOIUrl":"https://doi.org/10.56830/qfxp2905","url":null,"abstract":"تستهدف الدراسة تحليل واختبار العلاقة بين متغيرات السياسة النقدية والفقر في مصر خلال الفترة (1990-2019)، وذلك من خلال بناء نموذجين للفقر المعتدل والمدقع، وباستخدام أسلوب التكامل المشترك ونموذج متجه تصحيح الخطأ (VECM) Vector Error Correction وجدت الدراسة تأثيراً معنوياً لمتغيرات السياسة النقدية على الفقر يتوقف على شدة الفقر: ففي الأجل الطويل يكون تأثير عرض النقود ومعدل التضخم سلبياً ومعنوي إحصائياً على الفقر المعتدل والمدقع، بينما يكون تأثير معدل الصرف الحقيقي إيجابياً ومعنوي إحصائياً، أما في الأجل القصير يتغير أثر بعض هذه المتغيرات ويكون بعضها غير معنوي إحصائياً. وبالتالي يجب على صانع السياسة النقدية التركيز على آثارها طويلة الأجل، واحتواء التضخم واستقرار معدل الصرف لتحسين ظروف الفقراء في الأجل الطويل، مما قد يسهم في خفض الإنفاق العام وضبط أوضاع المالية العامة. أما بالنسبة لتأثير الفقر على المتغيرات النقدية فقد وجدت الدراسة للفقر المعتدل تأثيراً سلبياً ومعنوي إحصائياً على معدل التضخم ومعدل الفائدة ومعدل الصرف الحقيقي في الأجل القصير، ويتحول إلى تأثيراً إيجابياً في الأجل الطول، أما الفقر المدقع فَوُجِدَ له تأثيراً إيجابياً ومعنوي إحصائياً على معدل التضخم وعرض النقود ومعدل الصرف الحقيقي في الأجل الطويل، وعلى معدل الصرف الحقيقي فقط في الأجل القصير.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116695957","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}
The main objective of the research is the impact of the accounting disclosure on the capitalization of contracts of professional players in sports clubs on the lists, and the research methodology depends on the use of the field survey method through the survey form to prove the validity of the impact of each of the periodic financial statements, players’ trading cases, future economic benefits, and accounting vigilance The monetary unit of measurement on the informational content of the financial statements, and the field study indicated that there is a positive correlation and a significant effect between the opinions of the sample and the effect of the imposition of periodicity of the financial statements, players’ trading cases, future economic benefits resulting from the activity of professional players, and the principle of accounting conservatism. And the monetary measurement unit, on the informational content of the financial reports, and based on the previous results, the researcher recommends the following research directions, the most important of which is directing accounting thought to conduct more research on the capitalization of professional players’ contracts, issuing an Egyptian regulatory standard for accounting disclosure of professional players contracts. Key words: capitalization of professional players’ contracts/informational content of financial reports/players trading cases/accounting conservatism/monetary unit/future economic benefits
{"title":"Accounting Disclosure of the Capitalization of Professional Players’ Contracts in The Sports Clubs Financial Reporting","authors":"Ali Bayomy Ali Ahmed","doi":"10.56830/iryp4165","DOIUrl":"https://doi.org/10.56830/iryp4165","url":null,"abstract":"The main objective of the research is the impact of the accounting disclosure on the capitalization of contracts of professional players in sports clubs on the lists, and the research methodology depends on the use of the field survey method through the survey form to prove the validity of the impact of each of the periodic financial statements, players’ trading cases, future economic benefits, and accounting vigilance The monetary unit of measurement on the informational content of the financial statements, and the field study indicated that there is a positive correlation and a significant effect between the opinions of the sample and the effect of the imposition of periodicity of the financial statements, players’ trading cases, future economic benefits resulting from the activity of professional players, and the principle of accounting conservatism. And the monetary measurement unit, on the informational content of the financial reports, and based on the previous results, the researcher recommends the following research directions, the most important of which is directing accounting thought to conduct more research on the capitalization of professional players’ contracts, issuing an Egyptian regulatory standard for accounting disclosure of professional players contracts. Key words: capitalization of professional players’ contracts/informational content of financial reports/players trading cases/accounting conservatism/monetary unit/future economic benefits","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117229189","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}
The study aimed mainly at scientific rooting by identifying the role of using rapid response systems (Agile) in legalizing operational risks in banks listed on the Palestine Stock Exchange. Previous studies, periodicals and theses, analysis of the results of the field study and testing of hypotheses using the statistical program (SPSS) .The questionnaire, after evaluation and arbitration by a number of specialists, was distributed to the study community consisting of branch managers, directors, heads and employees of the Risk Management Department, which numbered (98) employees. The researchers used a comprehensive inventory of the community due to the small size of the study community .The results of the field study demonstrated that the use of rapid response systems (Agile) helps to overcome the weakness in the control and internal audit systems in the banks listed on the Palestine Stock Exchange. In addition, the operational risks are being controlled and monitored by the internal control departments and the internal audit departments in a large and clear way . The study also recommended that the managements of banks listed on the Palestine Stock Exchange should prepare plans for the use of rapid response systems (Agile) to legalize the operational risks that these banks may face.
{"title":"The Use of Rapid Response Systems (Agile) And Their Role in Legalizing Operational Risks in Banks","authors":"A. Rashwan, Z. Kassem","doi":"10.56830/bnwy7585","DOIUrl":"https://doi.org/10.56830/bnwy7585","url":null,"abstract":"The study aimed mainly at scientific rooting by identifying the role of using rapid response systems (Agile) in legalizing operational risks in banks listed on the Palestine Stock Exchange. Previous studies, periodicals and theses, analysis of the results of the field study and testing of hypotheses using the statistical program (SPSS) .The questionnaire, after evaluation and arbitration by a number of specialists, was distributed to the study community consisting of branch managers, directors, heads and employees of the Risk Management Department, which numbered (98) employees. The researchers used a comprehensive inventory of the community due to the small size of the study community .The results of the field study demonstrated that the use of rapid response systems (Agile) helps to overcome the weakness in the control and internal audit systems in the banks listed on the Palestine Stock Exchange. In addition, the operational risks are being controlled and monitored by the internal control departments and the internal audit departments in a large and clear way . The study also recommended that the managements of banks listed on the Palestine Stock Exchange should prepare plans for the use of rapid response systems (Agile) to legalize the operational risks that these banks may face.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129274792","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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