{"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}
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}
{"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}
{"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}
{"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}
{"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}
{"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}
{"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}
{"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}
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}