مجلة البحوث المالية والتجارية最新文献

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أثر خصائص الشركات على سلوك التكاليف غير المتماثل في ظل ظروف السوق: دراسة تطبيقية على الشركات الصناعية السعودية 市场条件下公司特征对不对称成本行为的影响:对沙特工业公司的应用研究
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.275471.1771
أسماء بنت عبدالرحمن الغامدي
{"title":"أثر خصائص الشركات على سلوك التكاليف غير المتماثل في ظل ظروف السوق: دراسة تطبيقية على الشركات الصناعية السعودية","authors":"أسماء بنت عبدالرحمن الغامدي","doi":"10.21608/jsst.2024.275471.1771","DOIUrl":"https://doi.org/10.21608/jsst.2024.275471.1771","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"7 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140353457","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
Compliance with IFRS17 Standards in Takaful Insurance: Challenges, Solutions, and Future Perspectives for Egyptian Market 在回教保险中遵守 IFRS17 标准:埃及市场的挑战、解决方案和未来展望
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.263696.1729
Islam farid Mostafa Elsaid, asmaa Mohamed Saad Hussein Hussein
{"title":"Compliance with IFRS17 Standards in Takaful Insurance: Challenges, Solutions, and Future Perspectives for Egyptian Market","authors":"Islam farid Mostafa Elsaid, asmaa Mohamed Saad Hussein Hussein","doi":"10.21608/jsst.2024.263696.1729","DOIUrl":"https://doi.org/10.21608/jsst.2024.263696.1729","url":null,"abstract":"The insurance companies prepare themselves to adopt International Financial Reporting Standard (IFRS 17) insurance contracts from January 2023. IFRS 17 is the first international and comprehensive accounting standard for conventional insurance companies. The Islamic insurance sector would prepare itself to adopt IFRS17. Implementation of IFRS17 to takaful insurance is not straightforward since takaful insurance companies have different operating models. Implementation of IFRS17 to takaful insurance requires investigating whether IFRS17 standard complies with Shariah standards. Therefore, it requires understanding the issues involved and connecting the technical concept of takaful to financial reporting and disclosure to IFRS17 standards. Egypt is the first provider of Islamic insurance, which was launched in 2003 and there are now ten takaful companies operating in Egypt. In Addition, many industry figures expect that the premiums of Egyptian takaful insurance companies will grow by between 20% and 25% annually over the next years. This research aims to explore the challenges and compliance of IFRS 17 implementation with Islamic rules to Takaful insurance, propose and the GAP analysis and financial impact assessment for the takaful insurance companies in the Egyptian market. To achieve this objective, the researchers applied a qualitative approach, a literature review, and interviews to understand the process of implementation of IFRS17 to takaful insurance companies in Egypt. This research concluded that takaful companies face significant challenges in applying IFRS17. Additionally, it proposes guidelines for the regulatory authority and takaful insurance companies in the Egyptian market to connect the technical aspects underlying the Takaful industry concerning Shariah rules to IFRS 17.","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"55 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357260","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
دور رأس المال الاجتماعي كآلية للتطوير الإداري في الجامعات الحكومية - دراسة تطبيقية على جامعة الفيوم 社会资本作为公立大学行政发展机制的作用--对法尤姆大学的应用研究
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.257114.1713
فتحى محمود طلبة عبد السميع
{"title":"دور رأس المال الاجتماعي كآلية للتطوير الإداري في الجامعات الحكومية - دراسة تطبيقية على جامعة الفيوم","authors":"فتحى محمود طلبة عبد السميع","doi":"10.21608/jsst.2024.257114.1713","DOIUrl":"https://doi.org/10.21608/jsst.2024.257114.1713","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"1 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140353661","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
توسيط إستراتيجية المحيط الأزرق فى العلاقة بين الذكاء التنافسى وأبعاد الأداء الإبتكارى (دراسة ميدانية) 蓝海战略在竞争情报与创新绩效维度之间关系中的中介作用(实地研究)
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.258160.1717
سعدون فرج خاطر
{"title":"توسيط إستراتيجية المحيط الأزرق فى العلاقة بين الذكاء التنافسى وأبعاد الأداء الإبتكارى (دراسة ميدانية)","authors":"سعدون فرج خاطر","doi":"10.21608/jsst.2024.258160.1717","DOIUrl":"https://doi.org/10.21608/jsst.2024.258160.1717","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140354624","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
العلاقة بين الذكاء التسويقي والإحتفاظ بالعملاء: تحليل الدور الوسيط للوعى بالعلامة التجارية: دراسة تطبيقية على عملاء البنوك التجارية بمحافظه الدقهلية 营销智慧与客户维系之间的关系:分析品牌意识的中介作用:对达卡利亚省商业银行客户的应用研究
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.257556.1716
عماد النجار
{"title":"العلاقة بين الذكاء التسويقي والإحتفاظ بالعملاء: تحليل الدور الوسيط للوعى بالعلامة التجارية: دراسة تطبيقية على عملاء البنوك التجارية بمحافظه الدقهلية","authors":"عماد النجار","doi":"10.21608/jsst.2024.257556.1716","DOIUrl":"https://doi.org/10.21608/jsst.2024.257556.1716","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"11 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140354664","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
الذكاء الاصطناعي فى مصر بين اداء العاملين المعينين بالطرق التقليدية واستخدام التكنولوجيا الحديثة 埃及人工智能在传统招聘工人的绩效与现代技术的使用之间的关系
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.253523.1707
محمد عامر كمال
{"title":"الذكاء الاصطناعي فى مصر بين اداء العاملين المعينين بالطرق التقليدية واستخدام التكنولوجيا الحديثة","authors":"محمد عامر كمال","doi":"10.21608/jsst.2024.253523.1707","DOIUrl":"https://doi.org/10.21608/jsst.2024.253523.1707","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"1 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140355339","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
دور تقنية تعلم الآلة في الفحص لأغراض خاصة لعمليات الاندماج والاستحواذ 机器学习在并购尽职调查中的作用
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.266190.1731
May Ahmed
{"title":"دور تقنية تعلم الآلة في الفحص لأغراض خاصة لعمليات الاندماج والاستحواذ","authors":"May Ahmed","doi":"10.21608/jsst.2024.266190.1731","DOIUrl":"https://doi.org/10.21608/jsst.2024.266190.1731","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"50 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140356364","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
الدور الوسيط للصمت التنظيمي في العلاقة بين ضغوط العمل ونية ترك العمل دراسة تطبيقية على العامليين بمديريات الخدمات بمحافظة دمياط 组织沉默在工作压力与离职意向之间的中介作用 一项针对达米埃塔省服务局员工的应用研究
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.270358.1747
عبد الوهاب راغب الراعي
{"title":"الدور الوسيط للصمت التنظيمي في العلاقة بين ضغوط العمل ونية ترك العمل دراسة تطبيقية على العامليين بمديريات الخدمات بمحافظة دمياط","authors":"عبد الوهاب راغب الراعي","doi":"10.21608/jsst.2024.270358.1747","DOIUrl":"https://doi.org/10.21608/jsst.2024.270358.1747","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"18 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140352480","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
التطور التاريخى لدور القوة الناعمة 软实力作用的历史演变
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.268082.1735
احمد محود صفى الدين ماضى
{"title":"التطور التاريخى لدور القوة الناعمة","authors":"احمد محود صفى الدين ماضى","doi":"10.21608/jsst.2024.268082.1735","DOIUrl":"https://doi.org/10.21608/jsst.2024.268082.1735","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"71 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140355741","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
سلاسل الكتـل كمتغير معدل لتأثير التقديرات المحاسبية في جودة المعلومات المحاسبية: دراسة ميدانية بالتطبيق على بيئة الأعمال المصرية 图书链作为会计估计对会计信息质量影响的调节变量:适用于埃及商业环境的实地研究
مجلة البحوث المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/jsst.2024.270249.1745
كوثر محمد عبدالحافظ محمد, محمود إبراهيم محمد عبدالموجود, أسماء أحمد عبد الرازق عبد الرازق هلالي
{"title":"سلاسل الكتـل كمتغير معدل لتأثير التقديرات المحاسبية في جودة المعلومات المحاسبية: دراسة ميدانية بالتطبيق على بيئة الأعمال المصرية","authors":"كوثر محمد عبدالحافظ محمد, محمود إبراهيم محمد عبدالموجود, أسماء أحمد عبد الرازق عبد الرازق هلالي","doi":"10.21608/jsst.2024.270249.1745","DOIUrl":"https://doi.org/10.21608/jsst.2024.270249.1745","url":null,"abstract":"","PeriodicalId":253321,"journal":{"name":"مجلة البحوث المالية والتجارية","volume":"9 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357003","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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