Pub Date : 2023-09-01DOI: 10.21608/masf.2023.325471
{"title":"\"أثر التوسع في تطبيق التحول الرقمي على عوائد الأسهم بالبنوك المقيدة بالبورصة المصرية - دراسة تطبيقية\"","authors":"","doi":"10.21608/masf.2023.325471","DOIUrl":"https://doi.org/10.21608/masf.2023.325471","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782037","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 : 2023-09-01DOI: 10.21608/masf.2023.325314
د رمضان عبد الحميد الميهى, أ.م.د أحمد محمد لطفى غريب, أ.صباح السيد السيد عمارة
{"title":"تقييم أثر إدارة التكاليف اللزجة على تنبؤات المحللين الماليين : دراسة تطبيقية","authors":"د رمضان عبد الحميد الميهى, أ.م.د أحمد محمد لطفى غريب, أ.صباح السيد السيد عمارة","doi":"10.21608/masf.2023.325314","DOIUrl":"https://doi.org/10.21608/masf.2023.325314","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782042","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 : 2023-09-01DOI: 10.21608/masf.2023.325372
أ.د أحمد عبدالسلام ابو موسى, د مروه أحمد عبد الرحمن البسطويسى, Eslam Mohammed Refat Ali Yonis Mousa
: The purpose of this paper is to develop a conceptual framework to explain the effectiveness of Artificial Intelligence (AI) systems in improving the quality of sustainability reports in light of GRI-G4.The analytical descriptive approach has been used to analyze and study literature reviews related to Artificial Intelligence (AI) systems and its role in improving sustainability reports quality. It has argued that adapting new Artificial Intelligence (AI) systems can improve sustainability reports quality, but through this paper, appears risks related to applying it. The paper reached to some conclusions, the most important of which is expanding the development of the necessary infrastructure to expand the application of artificial intelligence systems, in a way that contributes to achieving the goals of sustainability in light of Egypt's Vision 2030, and Holding specialized seminars and workshops to introduce AI techniques and their components and how to use and benefit from them for the purpose of increasing awareness of practitioners of the accounting and auditing profession.
{"title":"The Effectiveness of Artificial Intelligence Systems in improving The Quality of Sustainability Reports in Light of GRI-G4","authors":"أ.د أحمد عبدالسلام ابو موسى, د مروه أحمد عبد الرحمن البسطويسى, Eslam Mohammed Refat Ali Yonis Mousa","doi":"10.21608/masf.2023.325372","DOIUrl":"https://doi.org/10.21608/masf.2023.325372","url":null,"abstract":": The purpose of this paper is to develop a conceptual framework to explain the effectiveness of Artificial Intelligence (AI) systems in improving the quality of sustainability reports in light of GRI-G4.The analytical descriptive approach has been used to analyze and study literature reviews related to Artificial Intelligence (AI) systems and its role in improving sustainability reports quality. It has argued that adapting new Artificial Intelligence (AI) systems can improve sustainability reports quality, but through this paper, appears risks related to applying it. The paper reached to some conclusions, the most important of which is expanding the development of the necessary infrastructure to expand the application of artificial intelligence systems, in a way that contributes to achieving the goals of sustainability in light of Egypt's Vision 2030, and Holding specialized seminars and workshops to introduce AI techniques and their components and how to use and benefit from them for the purpose of increasing awareness of practitioners of the accounting and auditing profession.","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135783123","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 : 2023-09-01DOI: 10.21608/masf.2023.325602
د جهاد احمد تور الدين, د رجب محمد عمران احمد عمران, فهد براك فهد الداهوم العازمي
{"title":"دور استخدام أسلوب التنقيب في البيانات في تحسين جودة عملية المراجعة ببيئة الأعمال الكويتية","authors":"د جهاد احمد تور الدين, د رجب محمد عمران احمد عمران, فهد براك فهد الداهوم العازمي","doi":"10.21608/masf.2023.325602","DOIUrl":"https://doi.org/10.21608/masf.2023.325602","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782035","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 : 2023-09-01DOI: 10.21608/masf.2023.325568
أ.م.د محمد صابر حموده السيد, د مروة أحمد عبد الرحمن البسطويسى, عادل عادل محمد سالم الشبال
{"title":"مدخل مقترح لتفعيل أنشطة المراجعة الداخلية بشأن فحص متطلبات الشمول المالي في منح القروض للمشروعات الصغيرة والمتوسطة بدولة الكويت","authors":"أ.م.د محمد صابر حموده السيد, د مروة أحمد عبد الرحمن البسطويسى, عادل عادل محمد سالم الشبال","doi":"10.21608/masf.2023.325568","DOIUrl":"https://doi.org/10.21608/masf.2023.325568","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782039","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 : 2023-09-01DOI: 10.21608/masf.2023.325594
أ.م.د محمد موسى شحاته, على خضير عبد الكريم الدشتي
{"title":"انعكاسات حوكمة التحول الرقمي علي موثوقية التقارير المالية الحكومية الكويتية","authors":"أ.م.د محمد موسى شحاته, على خضير عبد الكريم الدشتي","doi":"10.21608/masf.2023.325594","DOIUrl":"https://doi.org/10.21608/masf.2023.325594","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782045","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 : 2023-09-01DOI: 10.21608/masf.2023.325593
عبير جمال حسين على السيد
{"title":"إطار مقترح للتكامل بين نظم الذكاء الاصطناعي ونظرية القيود لترشيد التكاليف دراسة حالة بمصنع كوين للمنتجات الورقية","authors":"عبير جمال حسين على السيد","doi":"10.21608/masf.2023.325593","DOIUrl":"https://doi.org/10.21608/masf.2023.325593","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782051","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 : 2023-09-01DOI: 10.21608/masf.2023.325474
د اکرم سامي مرقص فرج, سامح سالم عوض
{"title":"أثر تطبيق تقنيات التحول الرقمي على تحسين بيئة المعلومات المحاسبية في ضوء تطبيق معايير IFRS \"دراسة تطبيقية\"","authors":"د اکرم سامي مرقص فرج, سامح سالم عوض","doi":"10.21608/masf.2023.325474","DOIUrl":"https://doi.org/10.21608/masf.2023.325474","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782053","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 : 2023-09-01DOI: 10.21608/masf.2023.325311
أ.د وجيه عبد الستار نافع, أنورخالد صقر الخرينج الرشيدي
{"title":"دور القيادة الأصيلة في تحسين جودة الحياة الوظيفية (دراسة تطبيقية على المؤسسات الحكومية الكويتية)","authors":"أ.د وجيه عبد الستار نافع, أنورخالد صقر الخرينج الرشيدي","doi":"10.21608/masf.2023.325311","DOIUrl":"https://doi.org/10.21608/masf.2023.325311","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782073","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 : 2023-09-01DOI: 10.21608/masf.2023.325592
عبدالرحمن محمد ابراهيم سيف, شرقاوي عبد الظاهر الفار
{"title":"تحليل دور الحوكمة الرقمية المصرفية في تحسين جودة التقارير المالية دراسة تطبيقيه علي القطاع المصرفي المصري","authors":"عبدالرحمن محمد ابراهيم سيف, شرقاوي عبد الظاهر الفار","doi":"10.21608/masf.2023.325592","DOIUrl":"https://doi.org/10.21608/masf.2023.325592","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782043","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}