المجلة العلمیة للدراسات والبحوث المالیة والتجاریة最新文献

{"title":"التأمین المستدام وأثره على ربحیة شركات التأمین","authors":"سماح سید بیومی خلیل","doi":"10.21608/cfdj.2023.292633","DOIUrl":"https://doi.org/10.21608/cfdj.2023.292633","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130671417","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":"أثر الحوكمة المؤسسیة على ممارسات المحاسبة الإبداعیة: دراسة میدانیة على الشركات المدرجة فی السوق السعودی","authors":"أحمد بن محمد العامری","doi":"10.21608/cfdj.2023.297864","DOIUrl":"https://doi.org/10.21608/cfdj.2023.297864","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128377387","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":"مدخل مقترح لبناء معیار مصری لحوكمة أداء الشركات بهدف تحسین الإفصاح المحاسبی الإلكترونی فی منشآت الأعمال","authors":"سهى السید حسن فرج","doi":"10.21608/cfdj.2023.297863","DOIUrl":"https://doi.org/10.21608/cfdj.2023.297863","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133251807","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":"Examining the Influence Extent of I4 Technologies and Circular Economy Practices on Firm Organizational Effectiveness: Ecological Modernization Theory and Practice-Based View","authors":"Yaser Y. Alahmad, Nehal Mohamed El-Sadat, Wael Hassan El-Garaihy Ahmed","doi":"10.21608/cfdj.2023.290465","DOIUrl":"https://doi.org/10.21608/cfdj.2023.290465","url":null,"abstract":"Industry 4.0 (I4) technologies are primarily focused on addressing the issue of limited resources and enhancing productivity by offering solutions to maximize the use of rare resources and identify alternative raw materials. The explanation for the mounting pressure on environmental rules, resource price instability, and supply unpredictability is the circular economy (CE); however, the connection between I4 technologies, CE, and organizational performance (OP) has not yet been fully analyzed. To understand how I4 technologies promote the change in CE practices and what impact they have when combined with OP, a deeper conceptual and experimental examination is required. Using a survey of 351 Saudi industry experts, the study examines the mediating and moderating role of CE practices in the connection between I4 technologies and OP. Seven items pertaining to the I4 technologies’ current state of implementation were covered, (cloud computing, big data analytics, IoT, augmented reality, cyber-physical systems, 3D printing, and robotic systems). The measurement scale for CE practices utilized in this study has sixteen items on it that were divided into three categories: microenvironment management, eco-design, and investment recovery. The measurement items for OP were divided into two categories: economic performance (8 items), and environmental performance (6 items). The results show that Industry 4.0 (I4) technologies have a significant direct impact on OP, Industry 4.0 (I4) technologies have a significant direct impact on CE, CE has a significant direct impact on OP, CE practices are mediated the relationship between I4 technology and OP, and CE practices have not moderated the relationship between I4 technology and OP. Moreover, the results show that establishing a CE environment is not necessary before adopting I4 technology. In general, the results demonstrate that Industry 4.0 has increased circular economy practices, in turn boosting businesses’ economic and environmental performance and enhancing their organizational performance. Thus, this study has prepared the framework for participating countries or businesses to use Industry 4.0 to implement circular economy practices and achieve both economic and environmental goals. The study includes ramifications for professionals as well as guidelines for future research.","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134500512","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":"Countries Classification According to Covid-19 Data, Based on Aged-65 and Older, Using Multi-Objective Mathematical Goal Programming Model","authors":"Fatma Abo El-Hassan, Ramadan M. Hamed, E. Ismail, Safia M. Ezzat","doi":"10.21608/cfdj.2023.297063","DOIUrl":"https://doi.org/10.21608/cfdj.2023.297063","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116231101","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":"أثر الإفصاح عن مخاطر التكنولوجیا المالیة على تخطیط إجراءات عملیة المراجعة","authors":"سهى السید حسن فرج","doi":"10.21608/cfdj.2023.276722","DOIUrl":"https://doi.org/10.21608/cfdj.2023.276722","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"1945 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129193349","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 برنامج الرقمنة الحكومیة لمنظومة الإقرارات الالكترونیة والفاتورة الالكترونیة فی تطبیق الفحص الضریبی الالكترونی بمصلحة الضرائب المصریة","authors":"مبروک نصیر","doi":"10.21608/cfdj.2023.259343","DOIUrl":"https://doi.org/10.21608/cfdj.2023.259343","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125832915","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":"Green Intellectual Capital and Business Sustainability in the Egyptian Industrial Companies: The Mediating Role of Green Innovation","authors":"Maha Mohamed","doi":"10.21608/cfdj.2023.274520","DOIUrl":"https://doi.org/10.21608/cfdj.2023.274520","url":null,"abstract":"Purpose- This study aims to examine the impact of Green Intellectual Capital on Business sustainability through mediating Green Innovation in Egyptian industrial companies. Design/methodology/approach – Data were collected from 269 employees working at industrial companies in Damietta Port and the industrial zone at New Damietta. PLS-SEM method was used to examine the mediating role of Green Innovation in the relationship between Green Intellectual Capital and Business Sustainability. Findings – The main finding of the study is the level of Green Innovation increased significantly when manufacturing companies invest more in Green intellectual Capital and then green innovation has a significant effect on business sustainability. Furthermore, green intellectual capital has a direct effect on business sustainability. In addition, Green Innovation partially mediates the relationship between Green Intellectual Capital and Business Sustainability. Originality/value – The novelty of this study is the contribution of green intellectual capital in achieving business sustainability. In the light of results and to cope with the rising green concerns of the manufacturing companies especially in Egypt, many recommendations were suggested to maximize the impact of Green Intellectual Capital on Business Sustainability.","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129181407","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":"Bent-cable Regression Applied to the Daily Maximum Temperature in Cairo Through 2021","authors":"سمر أحمد حلمی عبد الغنی عبد الغنی, سماح عبد العزیز","doi":"10.21608/cfdj.2023.258070","DOIUrl":"https://doi.org/10.21608/cfdj.2023.258070","url":null,"abstract":"We use the so-called bent-cable model to describe the daily maximum temperature in Cairo, Egypt through 2021which exhibit a potentially sharp change in slope. The model comprises two linear segments, joined smoothly by a quadratic bend. The class of bent cables includes, as a limiting case, the popular piecewise-linear model (with a sharp kink), otherwise known as the broken stick. Associated with bent-cable regression is the estimation of the bend width parameter, through which the abruptness of the underlying transition may be assessed. We present worked the recorded maximum temperature in Cairo to demonstrate the regularity and irregularity of bent-cable regression encountered in finite-sample settings. We also presented the projections of the bent-cable for 2022 compared to those of accuweather and broken stick projections. Practical conditions on the design are given to ensure regularity of the full bent-cable estimation problem, if the underlying bend segment has non-zero width. Under such conditions, the least-squares estimators are shown (i) to be consistent, and (ii) to asymptotically follow a multivariate normal distribution. Hence the least-squares estimators are used to analysis the considered data.","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131180490","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":"Comparison between Machine Learning Algorithms for Cardiovascular Disease Prediction","authors":"حنان خضارى مهدى محمود","doi":"10.21608/cfdj.2023.258074","DOIUrl":"https://doi.org/10.21608/cfdj.2023.258074","url":null,"abstract":"Healthcare is the cornerstone of a cohesive society and there are many diseases threaten human life. Cardiovascular diseases are one of them. Cardiovascular diseases (CVDs) are a group of heart and blood vessel problems. They include coronary heart diseases, which affect the blood vessels that supply the heart muscle; cerebrovascular illnesses, which affect the blood vessels that supply the brain; and peripheral arterial diseases, which affect the blood vessels that supply the arms and legs. In this study machine learning algorithms for adaptive perdition of cardiovascular diseases are proposed. This study aims to significantly reduce the potential failure of machine learning algorithms to predict cardiovascular diseases. This is performed by comparing seven machine learning models: Random Forest, Decision Tree, Support Vector Machine (SVM), Adaptive Boosting (Adaboost), Nave Bayes, K-Nearest Neighbors (KNN), and Logistic Regression (LR). In the proposed research, four Kaggles were selected, and the dataset relied on ten years of historical records with 13 technical features. Furthermore, seven models of machine learning (Decision Tree, Random Forest, Adaboost, SVM, Naive Bayes, KNN, and Logistic Regression) were utilized as predictors. The input values of the methods are also used to produce three different measures for evaluations.","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"408 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115995743","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}