مجلة البحوث المالية والتجارية最新文献

{"title":"The Role of National Culture in Shaping Auditing Strength: An International Evidence","authors":"Ahmed Wageeh, Ahmed Emad Eldin Ahmed Ahmed","doi":"10.21608/jsst.2024.305439.1827","DOIUrl":"https://doi.org/10.21608/jsst.2024.305439.1827","url":null,"abstract":"This paper explores the relationship between Hofstede's cultural dimensions and auditing strength. The study uses empirical data from 79 countries to examine how cultural dimensions affect auditing strength. The results suggest that cultural dimensions have a significant impact on auditing strength. Specifically, Individualism, long-term orientation, and Indulgence are significantly and positively related to auditing strength. On the contrary, it was found that uncertainty avoidance is significantly negatively related to auditing strength. Furthermore, the paper identifies potential limitations and challenges in studying the relationship between culture and auditing and provides suggestions for future research.","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141843943","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}

{"title":"العلاقة بين اليقظة الاستراتيجية والتميز التنظيمي: الدور الوسيط للبراعة التنظيمية دراسة تطبيقية على العاملين بالشركة المصرية للاتصالات (We) بمحافظة الدقهلية","authors":"أسماء محمود محمد معروف","doi":"10.21608/jsst.2024.284298.1784","DOIUrl":"https://doi.org/10.21608/jsst.2024.284298.1784","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"56 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141696321","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}

{"title":"The Impact and Importance of E-Marketing on the Quality of Service Provided to Customers (A Study on Telecommunications Companies Providing Mobile Services in the State of Kuwait)","authors":"شبيب فهد ثويني عبدالله شبيب, سعيد حسين","doi":"10.21608/jsst.2024.287976.1796","DOIUrl":"https://doi.org/10.21608/jsst.2024.287976.1796","url":null,"abstract":": This study focuses on the telecommunications field and how it has utilized e-marketing to meet customer needs and achieve their satisfaction by enhancing customer service quality. The study aimed to identify the level of general e-marketing policies followed by telecommunications companies in the State of Kuwait, as well as the main aspects that constitute these policies. This was done by examining the relationship between e-marketing and the quality of customer service provided by Kuwaiti telecommunications companies. Additionally, the study investigated the impact of demographic factors on the general e-marketing policies followed by telecommunications companies in the State of Kuwait and their main pillars. The results of the study showed that there was no significant difference in the scores of the pillars: providing a database - research and development - security - customer service quality, attributed to demographic factors (gender - age - educational qualification - income). The only pillar that showed significant differences in the scores attributed to the educational qualification variable was the marketing strategy pillar. Half of the sample indicated that the prevailing level of the general e-marketing policy followed by telecommunications companies in the State of Kuwait is the average level. And that telecommunications companies have low marketing strategies.","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"71 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141696276","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}

{"title":"دراسة وتحليل دور سلاسل الإمداد كأداة للحد من مخاطر عقود التكلفة المستهدفة للمشروعات القومية في القطاع الصحي المصري: دراسة اختبارية","authors":"جمال السید إبراهیم رطبه","doi":"10.21608/jsst.2024.301375.1821","DOIUrl":"https://doi.org/10.21608/jsst.2024.301375.1821","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"1997 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141707349","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}

{"title":"تأثير السياسة النقدية على آليات التسعير فى مصر– دراسة قياسية حتى عام2023","authors":"محمد عبد الحمید أحمد","doi":"10.21608/jsst.2024.272044.1757","DOIUrl":"https://doi.org/10.21608/jsst.2024.272044.1757","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"12 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141714063","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}

{"title":"الدور الوسيط لشغف العلامة التجارية في العلاقة بين خبرة العميل في المشاركة في خلق القيمة والالتزام تجاه العلامة التجارية: بالتطبيق على عملاء الفنادق بمصر","authors":"وائل زكريا الصاوي زكريا","doi":"10.21608/jsst.2024.282968.1781","DOIUrl":"https://doi.org/10.21608/jsst.2024.282968.1781","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"62 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141714818","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}

{"title":"Profitability Determinants in Public & Private Commercial Banks: Evidence from the Egyptian Banking Sector","authors":"شريف عادل عبد العليم عبد الحميد","doi":"10.21608/jsst.2024.290965.1804","DOIUrl":"https://doi.org/10.21608/jsst.2024.290965.1804","url":null,"abstract":": This paper analyze/examine different internal and external factors that might influence profitability levels of commercial banks operating in the Egyptian banking sector. A sample of twelve commercial banks were selected; six of them are listed banks and the other six represent non-listed banks covering a time span of eight years starting from 2015 till 2022. In the light of examined literature, determinants of banks profitability were categorized as internal/bank-specific factors and external/industry -specific factors. Results achieved support and contradicts some of examined previous studies, results show significant impact of internal factors such as credit risk (positive), liquidity Risk (negative), earning assets to deposits ratio (negative), operating expense ratio (negative), and capital adequacy ratio (positive) on banks profitability levels represented by ROAA, ROAE, and NIM. Also, findings demonstrate significant impact of such macroeconomic factors as inflation rate (positive), GDP growth rate (positive), real interest rate (positive), and Egyptian banking sector development rate (negative) on Egyptian banks profitability levels.","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"113 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141697416","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}

{"title":"دراسة انتقادية لتقييم العوامل المؤثرة على استقالة المراجع الخارجي","authors":"أسامة أبو العنين","doi":"10.21608/jsst.2024.286638.1792","DOIUrl":"https://doi.org/10.21608/jsst.2024.286638.1792","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141697490","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}

{"title":"The Impact of SC Ambidexterity on the Environmental, Economic and Social Performance: Mediating Role of SC Sustainability in the Retail Market in the Kingdom of Saudi Arabia","authors":"ياسر الاحمد","doi":"10.21608/jsst.2024.270832.1749","DOIUrl":"https://doi.org/10.21608/jsst.2024.270832.1749","url":null,"abstract":": The food retail market in Saudi Arabia regarded as key pillar of the economy, this sector expected to grow rapidly by the increasing urbanization, increasing disposable income. The performance of these two fundamental factors might have a considerable impact in the development of international relations due to their strategic importance in global economic and political situations. Hence, this research designs a model to enhance the environmental, economic, and social performance in the food retail companies in the Saudi Arabia (KSA). The recent study aimed to examine the impact of the SC ambidexterity on the social, economic, and environmental performance with the mediating effect of the SC sustainability conceptualized as (social responsibility, environmental management, health, customer management and safety and risk management) in the food retail firms in KSA. The population of the recent study is the branches of the most important five food retail companies in KSA with 1821 branches. A total of 317 questionnaires selected of the food retail companies' branches using stratified random sampling method. The study used SEM with SMART-PLS 4 to analyze the data collected. The measurement model applied to analyze the reliability and reliability of the model, the path coefficient in the structural equation model used to test the study hypotheses. The results of this study supported most of the study’s hypotheses, as it supported the positive impact of SC ambidexterity on social performance and the SC sustainability. It also supported the impact of SC sustainability on social, environmental, and economic performance, while the results of the study did not support the hypotheses related to the impact of SC ambidexterity on both environmental and economic performance. The study provides important implications to the managers of the KSA to enhance their environmental, economic and social performance by applying model of SC ambidexterity on the three types of pf performance with the important role of the SC sustainability as mediator in the study model .","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"86 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141714904","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}

{"title":"استخدام أدوات ادارة التكلفة الاستراتيجية فى ترشيد القرارات الاستثمارية فى ظل ظروف عدم التأكد","authors":"حنان اليمنى","doi":"10.21608/jsst.2024.286240.1789","DOIUrl":"https://doi.org/10.21608/jsst.2024.286240.1789","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141709242","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}