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أثر تطبيق معيار المراجعة المصري (315) في تعظيم قيمة المنشأة – دراسة ميدانية 埃及审计标准(315)对企业价值最大化的影响——实地研究
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2022-03-01 DOI: 10.21608/sjcf.2022.252616
عبير أحمد عبد الحافظ محمود
{"title":"أثر تطبيق معيار المراجعة المصري (315) في تعظيم قيمة المنشأة – دراسة ميدانية","authors":"عبير أحمد عبد الحافظ محمود","doi":"10.21608/sjcf.2022.252616","DOIUrl":"https://doi.org/10.21608/sjcf.2022.252616","url":null,"abstract":"","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"44 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113938594","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}
引用次数: 0
فهرس المحتويات 内容索引
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2022-03-01 DOI: 10.21608/sjcf.2022.252608
{"title":"فهرس المحتويات","authors":"","doi":"10.21608/sjcf.2022.252608","DOIUrl":"https://doi.org/10.21608/sjcf.2022.252608","url":null,"abstract":"","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134643709","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}
引用次数: 0
مناهج ومنهاجية دراسة العلاقات الدولية فيما بعد الغرب: إسهامات نظرية صينية في العلاقات الدولية نموذجا 《西方后的国际关系:中国对国际关系的理论贡献》模式
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2022-03-01 DOI: 10.21608/sjcf.2022.252613
أميرة علي الدين أبو سمرة
{"title":"مناهج ومنهاجية دراسة العلاقات الدولية فيما بعد الغرب: إسهامات نظرية صينية في العلاقات الدولية نموذجا","authors":"أميرة علي الدين أبو سمرة","doi":"10.21608/sjcf.2022.252613","DOIUrl":"https://doi.org/10.21608/sjcf.2022.252613","url":null,"abstract":"","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124700628","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}
引用次数: 0
المؤسسات المعنية بإدارة أزمة سد النهضة والحلول المصرية للأزمة 处理危机危机和埃及解决危机的机构
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2021-12-01 DOI: 10.21608/sjcf.2021.246528
أحمد عبد الرحمن مرسى, إسماعيل صبري مقلد, علا عبد الرحمن محمد
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引用次数: 0
دور الإفصــاح المحاســبى فــي تحســين جــودة التقديرات المحاسبية: دراسـة تحليلية 核算披露在提高会计估算的质量方面的作用:分析性研究
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2021-12-01 DOI: 10.21608/sjcf.2021.246539
أمل رمضان نعمان جلال
{"title":"دور الإفصــاح المحاســبى فــي تحســين جــودة التقديرات المحاسبية: دراسـة تحليلية","authors":"أمل رمضان نعمان جلال","doi":"10.21608/sjcf.2021.246539","DOIUrl":"https://doi.org/10.21608/sjcf.2021.246539","url":null,"abstract":"","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131420340","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}
引用次数: 0
The impact of COVID-19 on MENA region stock markets 2019冠状病毒病对中东和北非地区股市的影响
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2021-12-01 DOI: 10.21608/sjcf.2021.246545
Hoda Mansour, Solaiman Hassan, Salwa Abdel Aziz
{"title":"The impact of COVID-19 on MENA region stock markets","authors":"Hoda Mansour, Solaiman Hassan, Salwa Abdel Aziz","doi":"10.21608/sjcf.2021.246545","DOIUrl":"https://doi.org/10.21608/sjcf.2021.246545","url":null,"abstract":"The short term effect of the coronavirus outbreak on leading MENA stock market indices is assessed in this paper. The effects of infectious disease are important, and they have had a direct impact on financial markets around the world. Using panel data, our findings show that stock markets in major affected countries and areas dropped sharply following the virus outbreak. When compared to other nations, MENA region experienced more negative abnormal returns. Further panel data regression test supports the negative effect of COVID-19 reported death cases on stock indices abnormal returns through an efficient channel by aggregating investors' pessimistic outlook on potential returns and fears of uncertainty. examine the role of COVID-19 on Bitcoin returns. The paper examines the impact of the Chinese Economic Policy Uncertainty (CEPU) index on Bitcoin regular returns between December 31, 2019 to May 20, 2020. The paper shows that the new CEPU has a positive effect on Bitcoin returns using the Ordinary Least Squares (OLS) and Generalized Quantile Regression (GQR) estimation techniques. However, only at the higher quantiles of the current CEPU is the positive effect statistically important. Based on this, Bitcoin can be used to hedge against China's policy uncertainties because large increases in uncertainty result in a higher return in Bitcoin. Corbet et al. 2021 set out to monitor for the presence of volatility spillovers from Chinese financial markets on a wide range of conventional financial assets during the outbreak of the COVID-19 pandemic. When compared to the conventional and long-standing influenza index, the findings show that the coronavirus pandemic has had an unusually pronounced and enduring effect on Chinese financial markets. Furthermore, found to have had a significant impact on lateral spillovers the Bitcoin is a novel finding to date. 2021 impact","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131910860","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}
引用次数: 0
فهرس المحتويات 内容索引
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2021-12-01 DOI: 10.21608/sjcf.2021.246510
{"title":"فهرس المحتويات","authors":"","doi":"10.21608/sjcf.2021.246510","DOIUrl":"https://doi.org/10.21608/sjcf.2021.246510","url":null,"abstract":"","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121927366","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}
引用次数: 0
قياس وتحليل مدى تأثير تغير سعر الفائدة على أنشطة شركات التأمين في السوق المصري وآليات مواجهته 衡量和分析利率变化对埃及市场保险公司活动的影响及其应对机制
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2021-12-01 DOI: 10.21608/sjcf.2021.246536
أمل أحمد حسن شحاته الدالي
{"title":"قياس وتحليل مدى تأثير تغير سعر الفائدة على أنشطة شركات التأمين في السوق المصري وآليات مواجهته","authors":"أمل أحمد حسن شحاته الدالي","doi":"10.21608/sjcf.2021.246536","DOIUrl":"https://doi.org/10.21608/sjcf.2021.246536","url":null,"abstract":"","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124460766","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}
引用次数: 0
أثر الدور الأمريكى على العلاقات الروسية ـ التركية فى الشرق الأوسط 美国对俄国-土耳其中东关系的影响
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2021-12-01 DOI: 10.21608/sjcf.2021.246511
إحسان محمد محمد علي, إسماعيل صبري مقلد, عبد الستار محمد علي نوير
{"title":"أثر الدور الأمريكى على العلاقات الروسية ـ التركية فى الشرق الأوسط","authors":"إحسان محمد محمد علي, إسماعيل صبري مقلد, عبد الستار محمد علي نوير","doi":"10.21608/sjcf.2021.246511","DOIUrl":"https://doi.org/10.21608/sjcf.2021.246511","url":null,"abstract":"","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130367841","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}
引用次数: 0
القيادة السياسية والتحول الديمقراطي في تركيا فى الفترة من (2002 – 2021م) 2002 - 2021年土耳其政治领导和民主转型
المجلة العلمية لکلية التجارة (أسيوط) Pub Date : 2021-12-01 DOI: 10.21608/sjcf.2021.246697
منى جعفر عمر محمد, عبد الستار محمد علي نوير, عبد الله فيصل علام
{"title":"القيادة السياسية والتحول الديمقراطي في تركيا فى الفترة من (2002 – 2021م)","authors":"منى جعفر عمر محمد, عبد الستار محمد علي نوير, عبد الله فيصل علام","doi":"10.21608/sjcf.2021.246697","DOIUrl":"https://doi.org/10.21608/sjcf.2021.246697","url":null,"abstract":"","PeriodicalId":182241,"journal":{"name":"المجلة العلمية لکلية التجارة (أسيوط)","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117129172","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}
引用次数: 0
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