Journal of Financial Accounting and Managerial Studies

The Reality of Crisis Management in the judicial Sector in Qatar The Corona Pandemic (Covid-19) as a Model

Aidh Saad Al-Qahtani — 2024-12-26

The study sought to examine crisis management in the judicial sector in Qatar during the Corona pandemic. It used a qualitative methodology based on collecting information through reviewing and analyzing studies, previous literature, and official reports, in addition to direct observation. The study concluded that despite the challenges imposed by the Corona pandemic, and in order to continue working in this vital sector, the Supreme Judicial Council was keen to manage this crisis in a way that would help resume work in accordance with health conditions and with the minimum possible risks, a crisis management team at the judicial level was formed, and numerous procedures were conducted to organize the work of the courts, including; providing a hall equipped with modern technologies to conduct trials remotely, ensuring the spread of health awareness among employees and auditors, as well as setting a timetable for the courts work, holding evening sessions to reduce the pressure in the morning period, the appointment of more judges, and other procedures that contributed greatly in dealing with the crisis efficiently, and helped to continue working at approximately the same level as before, while at the same time taking into account the health conditions and procedures approved by Official agencies.

The general budget deficit and its impact on the performance of the Palestinian public sector institutions

karem daoued salama — 2024-12-26

This study aimed to know the impact of the general budget deficit on the performance of the Palestinian public sector institutions, and to achieve the objectives of the study.

During the financial period from 2015-2020, which negatively affected the performance of public sector institutions during this period, and this was represented in the absence of a large number of employees from their workplaces, as these institutions became unable to provide public services to citizens in the right time and place.

The study also recommended a set of recommendations, the most important of which are: Increasing development expenditures in the field of building and developing infrastructure projects, which will contribute significantly to increasing the growth of the national economy. Reconsidering the existing financial and economic policies, the most important of which is the need to reduce the interest rate by banks and lending institutions in the private sector.

Factors influencing the adoption of mobile payment system in Algeria through the degree of trust using structural equation modeling

malika refice — 2024-12-26

This study aims to identify the most important factors influencing the adoption of mobile payment system in Algeria through the degree of trust, according to the methodology of modeling the structural equation using the SmartPLS 3 program.

The results showed that the intention to use mobile payment is influenced by the degree of trust as the most important factor, as well as the perceived benefit directly and the characteristics of the payment system indirectly.

The impact of intellectual capital on achieving competitive advantage for legal audit offices in Libya: The educated organization is a moderating variable

Ahmed salem gashir — 2024-12-26

The current study aimed to Determining the impact of intellectual capital on the competitive advantage of legal audit offices in Libya in the presence of the educated organization as a modifying variable. The results showed an effect of the learning organization variable as a modifying variable in the relationship between the dimensions of intellectual capital (human capital, structural capital, and relational capital) and competitive advantage. The study recommended the need for legal audit offices in Libya to pay attention to intellectual capital. Because today it has become the real capital, in addition to urging it to adopt the concept of the learning organization.

the impact of entrepreneurship learning and training over the development of principal skills university's outputs

zahira guetrani — 2024-12-26

This research paper aimed to study the impact of entrepreneurship education and training programmes on the basic skills of university graduates, using a sample of students in Licence (bachelor’s degree) and Master 2 in the field of Economics and Commercial Sciences and Management Sciences at the University of Oum El Bouaghi. 237 questionnaires were collected out among 260 distributed, and the responses were analysed using the SPSS program.

Among the most important results obtained is the presence of a positive impact of entrepreneurship education and training on the development of university graduates' basic skills, while its impact is negative on the development of students' entrepreneurial skills, which calls for the need for Algerian universities to rely on pioneering entrepreneurship education and training programmes to develop graduates' entrepreneurial skills and thus enable them to maximise the chances of projects success.

The Impact of the Strategic Audit in Increasing the Quality of Financial Reports )A Field Study on Audit Offices

sufwan Abdul Moneim Arbab. Ahmed — 2024-12-26

The study aimed to identify the relationship between strategic auditing and increasing the quality of financial reports. The study adopted the descriptive analytical approach, and the questionnaire was used to collect data from the National Audit Bureau and a sample of audit offices.

The study reached results confirming the validity of the hypotheses, including: There is a strong correlation between the strategic audit and the relevance of the financial reporting information. The estimation results also showed a strong direct correlation between the strategic audit and the reliability of the financial reporting information.

Investment decision-making in stocks of financial companies from an added value perspective: the case of Coca-Cola Company for the period 2017-2021

amar benmalek — 2024-12-26

This study aims to highlight the investment decision making process in the stocks of financial companies from the perspective of added values, as this topic is considered an essential axis for the optimal management of companies in order to achieve additional wealth for their shareholders.

In order to achieve the desired objectives of the study, a descriptive-analytical approach was used. A set of modern indicators were considered based on the element of value creation according to the financial statements of Coca-Cola Company for the period 2017-2021.

A set of results were obtained, of which the most important are: The company achieved economic value added (EVA), which allowed achieving additional wealth for shareholders (SVA), and market value added (MVA) which resulted in achieving a positive rate of total shareholder return (TSR) in line with the company dividend policy.