Pub Date : 2024-07-01DOI: 10.21608/atasu.2024.363100
امجاد محمد محمد الكومى
{"title":"دور استخدام مدخل محاسبة تكاليف تدفق المواد (MFCA) فى تحقيق إدارة التكلفة المستدامة (SCM) - دراسة حالة-","authors":"امجاد محمد محمد الكومى","doi":"10.21608/atasu.2024.363100","DOIUrl":"https://doi.org/10.21608/atasu.2024.363100","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"285 S9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141692346","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/atasu.2024.363089
امجد حسن عبد الرحمن محمد
{"title":"\"تأثير التدفق النقدي الحر على كفاءة الاستثمار: تحليل الدور الوسيط لنسبة تغطية الفائدة\" \"\"دراسة تطبيقية على قطاع العقارات والمقاولات والإنشاءات الهندسية\"","authors":"امجد حسن عبد الرحمن محمد","doi":"10.21608/atasu.2024.363089","DOIUrl":"https://doi.org/10.21608/atasu.2024.363089","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141688751","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/atasu.2024.363073
وائل سعيد سيد محمد صالح
{"title":"دراسة أثر جائحة كورونا كوفيد 19على ممارسات إدارة الأرباح في سوق الأوراق المالية المصري دراسة تطبيقية","authors":"وائل سعيد سيد محمد صالح","doi":"10.21608/atasu.2024.363073","DOIUrl":"https://doi.org/10.21608/atasu.2024.363073","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"51 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141689644","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/atasu.2024.363076
أمير عاطف نصحي عياد
{"title":"تأثير حجم الشركة علي العلاقة بين التنوع الجنسي في مجلس الإدارة واستمراية الأرباح – دراسة تطبيقية","authors":"أمير عاطف نصحي عياد","doi":"10.21608/atasu.2024.363076","DOIUrl":"https://doi.org/10.21608/atasu.2024.363076","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141705888","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/atasu.2024.363095
محمود حسن مصطفى مصطفى
{"title":"مدى إدراك مراقبي الحسابات بالبيئة المصرية لأهمية الاستفسارات كإجراء مراجعة فعال في اكتشاف الغش والتقرير عنه ( دراسة ميدانية )","authors":"محمود حسن مصطفى مصطفى","doi":"10.21608/atasu.2024.363095","DOIUrl":"https://doi.org/10.21608/atasu.2024.363095","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"71 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141696122","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/atasu.2024.363083
علي عباس علي شنن
{"title":"دور تقنيات الذكاء الاصطناعي في دعم الدور الحديث لإدارة التكلفة (دراسة ميدانية)","authors":"علي عباس علي شنن","doi":"10.21608/atasu.2024.363083","DOIUrl":"https://doi.org/10.21608/atasu.2024.363083","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"27 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141694603","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 : 2024-04-01DOI: 10.21608/atasu.2024.348956
حنان أحمد الجنيدى
{"title":"دور تقرير الاستدامة الرقمية في تحسين الأداء المستدام - تحدً جديد لمهنة المحاسبة والمراجعة - \"دراسة ميدانية\"","authors":"حنان أحمد الجنيدى","doi":"10.21608/atasu.2024.348956","DOIUrl":"https://doi.org/10.21608/atasu.2024.348956","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"72 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140764780","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 : 2024-04-01DOI: 10.21608/atasu.2024.348951
أمجاد محمد محمد الكومي
{"title":"مدخل مقترح للتكامل بين نظامي تكاليف النشاط من منظور الأداء (PF-ABC) وتخطيط موارد المنشأة (ERP) لأغراض تطوير أداء الأنشطة (دراسة ميدانية)","authors":"أمجاد محمد محمد الكومي","doi":"10.21608/atasu.2024.348951","DOIUrl":"https://doi.org/10.21608/atasu.2024.348951","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"428 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140773160","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 : 2024-04-01DOI: 10.21608/atasu.2024.348947
أمجد حسن عبد الرحمن.
{"title":"دراسة تحليلية لتأثير إدارة الأرباح بالأنشطة الحقيقية على جودة الأرباح ومعدل العائد على الاستثمار “دراسة تطبيقية على قطاع العقارات والمواد الأساسية ومواد البناء”","authors":"أمجد حسن عبد الرحمن.","doi":"10.21608/atasu.2024.348947","DOIUrl":"https://doi.org/10.21608/atasu.2024.348947","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"1161 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140774535","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 : 2024-04-01DOI: 10.21608/atasu.2024.348949
أمير عاطف نصحي عياد
{"title":"تأثير استقلالية أعضاء مجلس الإدارة علي العلاقة بين القدرة الإدارية للمديرين ومستوي الاحتفاظ بالنقدية – دراسة تطبيقية","authors":"أمير عاطف نصحي عياد","doi":"10.21608/atasu.2024.348949","DOIUrl":"https://doi.org/10.21608/atasu.2024.348949","url":null,"abstract":"","PeriodicalId":514968,"journal":{"name":"الفکر المحاسبى","volume":"110 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140792495","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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