The impact of the industrial specialization of the auditor On the Quality of Financial Reporting - An Empirical Study Companies listed on the Saudi Stock Exchange
yosry Mohamed Mahmoud
Elbeltagy
Accounting department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
The research aimed to showing the impact of the auditor industrial specialization on the financial reports quality, by shedding light on the strategy of the auditor industrial specialization and its relation to the audit quality and the financial report quality . An empirical study was conducted to prove the imposition of the study that there is a direct relationship between the auditor industrial specialization and the financial reports quality. The study population is represented in the published financial reports of companies listed on the Saudi Stock Exchange. The study sample included 62 companies in 8 sectors during the period 20132016 The sample consisted of 248 individuals. The variables of the study were two main variables that represent the hypothesis of the study: the auditor's specialization and the quality of the financial reports, and two control variables. The purpose of their inclusion is to show their effect on the relationship between the auditor industrial specialization And the quality of financial reports, which are the financial leverage and earnings profitability variables . In order to prove the validity of the study, a simple regression relationship has been done between the variable of the auditor industrial specialization (independent variable) and the quality of the financial reports (a dependent variable), and to show the effect of the control variables was introduced in the model. The dependent variable is the quality of the financial reports , The independent variables are the auditor's specialty, the degree of financial leverage and the profitability of the stock. The results of the study showed that there is no statistically significant relationship between the variable of the auditor industrial specialization and the quality of financial reports in the Saudi business environment, The results of this study were agreed with the results of some previous studies. The audit quality and the quality of the financial statements have been attributed to some characteristics of the client (size, financial performance, growth rates) and not to the auditor's specialty. There is an inverse correlation between the financial leverage and the quality of the financial reports, and there is no significant statistical relationship between the earnings per share and the quality of the financial reports .
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
1
32
https://acjalexu.journals.ekb.eg/article_44664_eb70a3293b52cb8eb6ee95b34b27093c.pdf
dx.doi.org/10.21608/acj.2017.44664
Introduction and products of the mental image of the tourist destination brand - an applied study on the Egyptian tourist destination
Ayat Hassan
Elghrbawy
Business Administration department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
Nadia Abo Elwafa
Elaref
Business Administration department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
Omnia Mokhtar
Yakot
Business Administration department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
The study aims to identify the impact of some introductions to the mental image of the tourist destination as sources of information and the experience of the tourist as well as the impact of this picture on some of the outputs of the overall mental image such as tourist satisfaction and future behavioral intentions. The effects of the components of the overall mental image of the tourist destination are also tested. There is a research gap represented in the lack of integration of previous studies and research, which dealt mostly with either the study of the introductions to the overall mental image or the study of their outputs and hence the current study attempts or seeks to fill this gap in order to reach results that can help understand how to improve and enhance the mental image For the tourist destination. Data were collected from 401 tourists in Hurghada. SEM was used to test hypotheses. The study concluded that there is no effect of the cognitive mental image on the emotional mental image and no impact on the overall mental image. The study also showed that there is a positive impact of the emotional mental image on the overall mental image. She noted that the satisfaction of the tourist is a mediator between the overall mental image and behavioral intentions of the tourist. Outcomes of the overall mental image of the destination are the behavioral intentions of the tourist, his nickname to re-visit the destination and his intention to advise others to visit the destination, as well as the results indicated that the overall mental image is an intermediate variable between the emotional mental image and the behavioral intentions of the tourist. The researchers developed proposals for future studies.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
33
62
https://acjalexu.journals.ekb.eg/article_44666_34c835846c5228da8657af3f491ea857.pdf
dx.doi.org/10.21608/acj.2017.44666
Entrepreneurial Intentions of Tabuk University Students: A Study of Influencing Factors Using the Theory of Planned Behavior
Nabil Mohamed Morsy
Khalel
Business Administration department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
Mohamed Fathy Shalkamy
Sharawy
Department of Personnel Management and Behavioral Sciences
Sadat Academy for Management Sciences
Cairo
Egypt
author
text
article
2017
ara
Entrepreneurship has been recognized as one of the major forces to promote economic and social development across many countries in the world. Many studies have proven that it has a significant contribution for economic development which is achieved by creating employment opportunities and generating innovation. Entrepreneurs are crucial for national and regional economic development. Many studies suggest that examining entrepreneurial intention is a meaningful approach to study actual entrepreneurial behavior. The significance examining entrepreneurial intention is evident from recent empirical studies in the field of entrepreneurship (Table 1). Entrepreneurial intention is the first step and central to understand the entrepreneurship process to start up a new business. The main aim of this proposal is to conduct an empirical study to examine the entrepreneurial intention among students of Tabuck University by applying the theory of planned behavior (Ajzen, 1991 ) in the context of a different society and culture than those of previous studies. Thus, about 324 students were studied in the bachelor's degree, and the results of the study showed that there were statistically significant correlation between the independent variables in the current study (trend social criteria behavioral control) and the dependent variable, which is the entrepreneurial intention. On the other hand, the results of the study indicate that there are no statistically significant correlations between the variables of the entrepreneurial background on the one hand and the entrepreneurial intention on the other. For differences in social background variables, differences were found in variables (behavioral direction, social criteria, and entrepreneurial intentions) by gender (male / female). As for the field of specialization, it was noticed that the variable trend towards leading behavior varies according to the field of specialization (Finance and investment business administration accounting marketing).
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
63
94
https://acjalexu.journals.ekb.eg/article_44667_cff53d909a025fb92000e2feee6e0858.pdf
dx.doi.org/10.21608/acj.2017.44667
The Role of Institutional Pressures on the Adoption of Sustainability Management Control Systems from an Accounting Perspective and their Effect on Sustainable Performance: A Field Study of Egyptian Firms
Mohamed Mohamed Mohamed
Mandor
Accounting department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
Patina firms to enhance the understanding of the impact of institutional pressures on the application of sustainability formal management control systems and their effect on firm’s sustainable performance. Data were collected based on a survey from a sample of 96 manufacturing and nonmanufacturing Egyptian firms, and analyses using Partial Least Squares (PLS) Structural Equation Modeling. The study finds that coercive pressures and normative pressures are associated with application of sustainability formal management control systems, whereas mimetic pressures do not represent a significant determinant of such use. The use of sustainability formal management control systems, in turn, is found to directly influence a firm's both environmental and social performance and indirectly its economic performance.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
95
148
https://acjalexu.journals.ekb.eg/article_44668_4d25685fe74560ee3d7396a625ba2e68.pdf
dx.doi.org/10.21608/acj.2017.44668
Analytical study of the framework of the decision of the external auditor to rely on the work of the internal auditor with an Empirical study
Rabee Fatoh Mohamed
Eid
Accounting department
Faculty of Commerce
Damanhur University
Damanhur
Egypt
author
text
article
2017
ara
The research aimed to study and analyze the dimensions of the quality of internal audit activities, which may affect the decision of the external auditor to rely on the work of the internal auditor in the work of external audit.After studying and analyzing the audit literature in this area, the research concluded to many of the results, the most important of which: Challenges to the audit profession in general and internal auditing in particular, and in keeping with those challenges, IIA has reconsidered the formulation of the concept of internal audit in line with its pivotal role in the business environment, and updated professional standards for auditors With regard to the extent to which the External Auditor relied on the work of the Internal Auditor, several external audit standards allowed and encouraged the process of relying on the work of the Internal Auditor. The results of several accounting researches emphasized the importance of activating the field of cooperation and coordination between the External Auditor and the Internal Auditor. With regard to the determinants of the decision to rely on the work of the internal auditor, the research concluded that there are three main factors are the dimensions of the quality of the work of the internal auditor namely; efficiency of the internal auditor, objectivity of the internal auditor, the scope and nature of the work of the internal auditor, and after the study and analysis of professional publications and the results of accounting studies in this The descriptive results of the responses of the opinion of 33 external auditors in Egypt concluded that all determinants are important for the external auditor when making the decision to rely on the work of women. P procedure, results also confirmed the existence of a positive relationship between the quality of the dimensions of the internal audit activities and the proportion of the adoption of the External Auditor on the work of the internal auditor to review the financial statements process.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
149
182
https://acjalexu.journals.ekb.eg/article_44669_e3af30435b4abf3bdea2cc87a1bc95f9.pdf
dx.doi.org/10.21608/acj.2017.44669
The Intermediary Role of Internal Audit Performance Evaluation Criteria in the Relationship between the Effectiveness of Internal Audit and the Quality of Financial Reports: An Empirical Study on the Companies Listed on the EGX 100 Index
Yousef Salah
Hassan
Accounting Department
The faculty of managerial and financial sciences
Gulf University
Bahrain
author
text
article
2017
ara
This research shows the mediator role of the standards of internal auditing evaluation in the relation between the internal auditing effectiveness and financial reports quality for a sample of companies registered in financial market To realize that a questionnaire prepared by the researcher contained in appendix number (1) involving 39 phrases distributed among three basic Variables: independent variable is the internal auditing effectiveness, the second variable is the mediator variable involved in the standards of internal auditing evaluation. The third variable is the following of quality of financial reports. The study depends on (S.E.M) to achieve which The model is true and testing the hypotheses of the study .it has been used two programs (spss22,LISREL8.8) involved in four hypotheses, three of them are the effect of statistic significant of the internal auditing effectiveness, standards of evaluation the internal auditing performance, quality of financial reports, At last the fourth hypothesis that standards of evaluation the internal auditing performance are mediated the relation between the internal auditing effectiveness and quantity of financial reports the study is ended to: the internal auditing effectiveness has a core role to determine the quality of financial reports and a good role in effective applying for standards of evaluation of internal auditing.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
221
264
https://acjalexu.journals.ekb.eg/article_44670_5c646950d5881ed6ee361d32aefcf1d0.pdf
dx.doi.org/10.21608/acj.2017.44670
The Impact of Social Responsibility Accounting on the Elements of Integrated Management - Case Study: Jordan Central Electricity Generating Company
laith Akram Mofleh
Elkadah
Accounting Department
Faculty of Amman University
Balqa Applied University
Amman
author
naem Salama
Elkady
Finance and Banking Department
Faculty of Amman University College
Balqa Applied University
Amman
author
text
article
2017
ara
This study aimed primarily to explain the extent of the impact of social responsibility accounting on the elements of the integrated management of the Jordanian Central Electricity Generating Company (CEGCo). To attain these objectives, a descriptive analysis approach was used to collect data relating to accountability and social responsibility accounting and its impact on the elements of the integrated management. A questionnaire was designed and handed out to executive and senior management, specialized technical, engineers, financial management, technical support, and information technology workers in the main offices and the generating electricity plants. The sampling frame of the study consists of (1006) employees, where the researchers distributed 400 questionnaires using the stratified approach. Out of the 299 questionnaire returned, 11 were excluded to have 287 questionnaires approved for analysis and reached purposes. At the level of significance (α≤0.05), the study showed that there was recognition of the concept of social responsibility by the elements of the integrated management of the Jordanian Central Electricity Generating Company. One of the most important recommendations is the need to establish educational seminars and workshops for employees in senior and middle management, some supervisory of financial and technical jobs in the Central Electricity Generating Company to expand the perceptions of workers with the international specifications (OHSAS, ISO 14001, ISO 9001), to clarify the core its elements, and how they reflected on the ground.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
265
306
https://acjalexu.journals.ekb.eg/article_44671_af24352366ad4fa610a463664f19944d.pdf
dx.doi.org/10.21608/acj.2017.44671
Impact of Prices and Corporate Image on Customer Loyalty -A Case Study on an Egyptian Mobile Operator
Mohamed Adel Ahmed
Kamel
Marketing Department
College of Management
Arab Academy for Science &Technology
Alexandria
Egypt
author
Niveen Mohamed
El Saghier
Marketing Department
College of Management
Arab Academy for Science &Technology
Alexandria
Egypt
author
text
article
2017
ara
The objective of keeping current customers loyalty level (attitudinal, behavioral and combinational) has always been the key of success for mobile operators. This could not only be achieved by maintaining current customers but also retrieval of lost one.The main objective of the research was investigated the effect of the fixed cost (monthly subscription fees) as a part of price factor that affecting customer loyalty and was not covered in previous researches especially in the Egyptian telecommunications market.This research comprised a case study on a mobile operator working in Egypt on whose customers, was offered a package with no fixed cost as a trial to solve current customers leaving problem. Investigating the outcome of such implementation on customers of the mobile operator was done through document review for company’s invoices related to mobile operator and corporate customers as well as phone interview with customers. The research revealed that Price and Corporate Image were the two major factors behind customers left their mobile operator.The research also proved that removing the fixed cost from the customer package had a significant positive impact on customer loyalty to mobile operators in Egypt, moreover compensated the negative impact of corporate image as being proven by analysis of both the numbers reported in company’s invoices as well as the telephone interview results.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
1
28
https://acjalexu.journals.ekb.eg/article_44672_edc21ec95f48f198037d4f5d87e82bf2.pdf
dx.doi.org/10.21608/acj.2017.44672
Examining the Impact of Leadership Styles on Lean Six Sigma Implementation
Nevien
Khourshed
Marketing & international Business Department
College of Management
Arab Academy for Science &Technology
Alexandria
Egypt
author
text
article
2017
ara
Purpose –Leadership has for a long time been a topic that attracts the attention of both academics and practitioners. In spite of the extensive literature on leadership and very little literature on leadership in Lean Six Sigma, there is almost a complete absence to explain what leadership style is needed for successful implementation of Lean Six Sigma. This research aims to address this issue by examining the impact of leadership styles on Lean Six Sigma (LSS) implementation.
Design/methodology/approach– This research employs the concept of systematic literature review to identify journal articles, survey reports, master theses, doctoral theses and paradigmatic books dealing with leadership styles and LSS implementation. This research was conducted using quantitative research methods. Specifically, a questionnaire was distributed at the total population of productivity and quality institute database, for 82 Egyptian organizations (51 manufacturing and 31 service) that have ISO 9001 and ISO 14000 certificates; believing that those organizations have the potential to apply LSS.
Findings – There is significant difference between leadership styles: intellectual stimulation transformational leadership, individualized consideration transformational leadership, and transactional leadership at service and manufacturing industries. While there is no significance difference between lean six sigma implementation and industry type. The Idealized influence transformational leadership, Individualized consideration transformational leadership, and Autocratic leadership have significant impact on Lean Six Sigma implementation.
Research limitations/implications – This research is relevant to most manufacturing and service organizations; however, the research adopted only in Egypt, so additional research is needed to confirm the findings for a larger range of manufacturing and service organizations. Also, this research can be a platform for LSS practitioners to take appropriate action to overcome barriers for successful LSS implementation Originality/value – This study focused on exploring how leadership styles can impact a LSS implementation
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
29
52
https://acjalexu.journals.ekb.eg/article_44673_6a4c97812cdd5d37f8028284cbeeb826.pdf
dx.doi.org/10.21608/acj.2017.44673
The Effect of Auditing Quality Characteristics on Accounting Conservatism:The Case of Egypt
Amr
Youssef
Business Administration Department
College of Management
Arab Academy for Science &Technology
Alexandria
Egypt
author
Yasmine
Abdel Hamid
Business Administration Department
College of Management
Arab Academy for Science &Technology
Alexandria
Egypt
author
text
article
2017
ara
Purpose
Prior literature on accounting conservatism examines the effect of audit quality on conservatism show mixed results about this relationship, in this study, researchers extend previous studies by investigating the impact of the audit quality which is measured by audit firm size and auditor tenure on the enhancement of the level of accounting conservatism in the financial reports of the most active 50 nonfinancial companies listed in the Egyptian stThis study has used on nonprobability– purposive sample as it focuses on the most actively traded Egyptian nonfinancial companies listed in the Egyptian Stock Exchange, according to disclosure book 50 most active companies, over the period 20072015. Research data used to measure accounting conservatism, audit quality and other variables collected mainly from Thomson Reuters Eikon databasebooks issued by the Egyptian Stock Exchange Authority. Intensive analysis of the results obtained was conducted, starting with the descriptive analysis for the data, and followed by the correlationanalysis of variables. After that testing the research hypotheses by utilizing the regression analysis to identify whether these hypotheses will be accepted or rejected.
Findings After excluding outliers from the study data set, the regression analysis shows that audit firm size, firm leverage and firm profitability play a major role in affecting accounting conservatism in the Egyptian firms whereas audit firm size has a positive significant relationship with accounting conservatism which enhances the rule of big audit firms in the quality of financial reports, firm leverage has a positive significant relationship with accounting conservatism, and firm profitability has a negative significant relationship with accounting conservatism, while firm size and auditor tenure have a weak role whereas firm size has a positive insignificant relationship with accounting conservatism, and auditor tenure has a negative insignificant relationship with accounting conservatism. Based on these results, the study provided recommendations to the interested parties.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
53
92
https://acjalexu.journals.ekb.eg/article_44674_9f298c915e138449600cfdf34d06e55d.pdf
dx.doi.org/10.21608/acj.2017.44674
Causes Of Inflation Across Main Oil Exporting Countries-(An Empirical Study)
Nayef
Al-Shammari
Economics Department
College of Business Administration
Kuwait University
Kuwait
author
Jawan
Al-Qenaie
Economics Department
College of Business Administration
Kuwait University
Kuwait
author
text
article
2017
ara
This study investigates the determinants of inflation in the main oil exporting countries specifically; Algeria, Iran, Nigeria, Saudi Arabia and Venezuela. The study covers the period from 1991 to 2014 using panel data analysis. The country specific analysis shows more readable results than whole OPEC sample. Findings have different inflation determinants across main oil exporting countries. Results show that the main determinants of inflation for Algeria and Nigeria arise mainly from exchange rate depreciation. Whereas the sources of inflation in Saudi Arabia are mainly driven by high oil prices and high government expenditure. For Venezuela and Iran, inflation ascends from several sources including monetary factors, supply side and demand side factors and exchange rate variations. This is due to the fact that these two countries are under a threat of an economic destabilization period.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
93
117
https://acjalexu.journals.ekb.eg/article_44675_fd3dda9e299b448d1bf58afa2bdebd5e.pdf
dx.doi.org/10.21608/acj.2017.44675
The Role of Human Resources Management in Managing Employees Aggressive Behavior: A Field Study on Business Organizations in Jeddah
Rashed Bn Mslt
Elsherif
Human Resources Management Department
Faculty of Business Administration
Tabuk University
Saudi Arabia
author
text
article
2017
ara
The current study focuses on one of the most important topic now for specialists in business administration in general and workers in the field of human resources in the Kingdom in particular. In addition, regards to this topic, "aggressive behavior in the workplace", is applied specifically in businesses in the Kingdom. At the global level, there is a growing phenomenon of violence at the community level and the level of organizations and individuals. Therefore, the aim of the current study begins to shed light on the aggressive behavior, types and causes inside Saudi Arabia businesses. Hence, it requires that we start providing a suggested model with the study and analysis of the relationships between the four main variables in this research, namely: the causes of aggressive behavior, the types of aggressive behavior, personal, functional and social background variables of the employee and, finally, the role of human resources management in dealing with the aggressive behavior of the staff. In light of the proposed model, the current study will test five major hypotheses. It is proposed that the results of the study to determine the level and types of aggressive behavior of business firms in the Kingdom, and finally determine the role that could be played by human resources management to reduce or prevent this behavior.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
1
38
https://acjalexu.journals.ekb.eg/article_44685_730fc3619201ea976bb5976d8639a9d3.pdf
dx.doi.org/10.21608/acj.2017.44685
Disclosure of social responsibility in Saudi joint stock companies
Mostafa Mohamed Gomaa
Abo Emara
Accounting department
Faculty of Business Administration
Al - Qassim University
Saudi Arabia
author
text
article
2017
ara
This study aimed to assess the extent of disclosure of social responsibility (DSR) in Saudi corporations, The study included 118 Corporations listed in the Saudi stock market ,included various sectors of the business, Through the research a set of results has been reached including: That, the Saudi Corporations do contribute in the social responsibilities with a total mean 3.68, and the averages of the dimensions of computational social responsibility is high with the exception of the environmental aspect which reached the average of 3.32. Which makes it imperative to give this aspect a bigger role? Also the Saudi Corporations in whole do disclose the social responsibility 73% of the answers. 86% of the answers say that the size, age of the corporation and the nature of business affect the disclosure of social responsibility. 78% of the answers say that the Saudi Corporations voluntary disclose about its Social responsibility. There was a variety of methods of disclosure of social responsibility among the Saudi corporations: descriptive disclosure 63% , 58% quantitative disclosure, disclosure of financial statements during the main 75%, to say 69% through external reports. Based on previous results the researchers made a series of recommenddations, including: The need of professional organizations and those interested in social responsibility (such as environmental protection organizations, trade unions, rights groups of human and other) to organize an effective courses, as well as to communicate with universities and academic centers to demonstrate the societal responsibility of companies, and methods of disclosure in the financial statements, The need of the Saudi Organization for Certified Public Accountants (SOCPA) with the collaboration with the Academics and Professional organizations to develop the standard disclosure of corporate social responsibility( DSR), and to require the supervisory bodies of the stock market to disclose of corporate social responsebility.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
113
138
https://acjalexu.journals.ekb.eg/article_44687_8c9835f21d3be33ee37c1daeb7a54000.pdf
dx.doi.org/10.21608/acj.2017.44687
Strategic practices of human resources management and its impact on the organizational commitment of institutions to apply to the faculties of management and technology in private universities in Egypt
Yasser Elsayed Ali Mohamed
Shehata
Human Resources Department
Arab Academy for Science &Technology
Alexandria
Egypt
author
text
article
2017
ara
This Research aimed to examine the impact of Strategic Human Resource Management Practices on Organizational Commitment on Faculties of administration and Technology in Private Universities in Egypt, the study was conducted on a random sample of teaching staff members and assistants from faculties of management and technology in some private universities.The selected sample consists of (9) universities as follows: (7) universities at Greater Cairo selected according to a time standard represented in over ten years since their establishment and accreditation and (2) universities selected exclusively at Alexandria governorate. Final size of the study sample was (384) items. The study reavled significant differences among teaching staff members and assistants in strategic human resource management practices due to demographic variables as gender, job level and experience .study.also indicateda significant impact for strategic human resource management practices on elements of organizational commitment in private universities in part concerning (recuritment, selection, training, development and performance evaluation strategies) and refused concerning compensations and benefits strategy. finally the study recommended that Compensation system should be adjusted to be matched with the expectation of the employees in private Universities in Egypt.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
139
198
https://acjalexu.journals.ekb.eg/article_44688_88dc248b06fc609e85f73299dd599ff2.pdf
dx.doi.org/10.21608/acj.2017.44688
Direct Foreign Investment in Jordan and its Effect on the Growth of the Real Domestic Product and the Levels of Unemployment and Export
Adnan Abd Elkreem
El Zyabat
Faculty of Princess Alia University
Balqa Applied University
Amman
author
Mohamed Nassar
El Morshed
Faculty of Princess Alia University
Balqa Applied University
Amman
author
Khaldon Mohamed Eyal
Salman
Faculty of Princess Alia University
Balqa Applied University
Amman
author
text
article
2017
ara
After the appearance of the phenomenon of globalization, the world's entering in a free competition and deepening the participation in the global economy in a unified global economy, the need of the world countries to capitals to push the development in their weak economy has appeared and the competition among these countries to attract the direct foreign investment has increased as it has solutions to a lot of the complex problems of development .The countries exporting to investments were ready for this for many reasons such as :reducing the costs of production, the place diversity and exploiting the natural wealth. One of the countries which compete to attract the foreign investments is Jordan to the same previous reasons. This study has concentrated on the role of the direct foreign investments in raising the growth of the real local production, reducing the unemployment rates, increasing exports, thus reducing the shortage in the commercial scales . From this attitude, the direct foreign investment came to Jordan from different countries and also many investments have got out of Jordan to different countries through the period between 20052012 which shows that the flow of investments to Jordan is still unsatisfying despite the several motives to investment . It also shows that the direct foreign investment was of little effect on both growth rates in production and the rates of unemployment and the exports on the subordinate change (the size of the direct foreign investment) the study has reached a lot of results such as :the type of investment coming to Jordan doesn't create enough work chances and this investment is only intended for the local market so it doesn't lead to the increase in exports remarkably .Also the size of investments doesn't affect the increase of economic growth greatly.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
199
218
https://acjalexu.journals.ekb.eg/article_44691_a148c90584d6cbee607f1f248606e604.pdf
dx.doi.org/10.21608/acj.2017.44691
The Role of Judicial Review in Reducing Innovative Accounting Practices in Business Organizations - A Field Study
Alaa kamel Hassan
Khalifa
Accounting Department
Higher Institute of Computing and Information Technology
Shorouk Academy
Cairo
Egypt
author
text
article
2017
ara
In recent years, there have been strong directions in the fight against administrative and financial corruption, especially after successive economic developments. Administrative and financial corruption hasstrongly led to collapse of many large companies around the world. The main reason for the recent global financial crisis was weak of accounting and auditing mechanisms in discovering issues of administrative and financial corruption. So, It was necessary to have a judicial review to solving financial disputes in a legal framework, which is considered an accounting and professional service looking beyond the numbers to help in detecting the cases of fraud in financial statements and fighting corruption in business organizations. There are many creative or innovative accounting procedures that can be misused by some accounttants which intend to make misleading financial statements and lose its objectivity and credibility.Therefore, judicial review has an important and effective role in improving the quality of auditing financial statements. It has recently received increased attention due to the need of audit and accounting institutions for these types of review to detect the cases of cheating and fraud in the financial statements and thus fulfill their responsibilities towards the third party, as well as the need of stakeholders for it to protect their rights within the organization. The researcher believes that there is a responsibility to the judicial review and there is an effective role for the judicial review systems in the detection of fraud, manipulation and distortions resulting from practices that exist under many names including innovative, fraudulent and creative through which profits are managed. Therefore, judicial review has a concrete and effective role that affects positively in reducing this fraudulent practices and detect and eliminate t hem.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
219
246
https://acjalexu.journals.ekb.eg/article_44692_76712c8e04389c95f71430424f16ce44.pdf
dx.doi.org/10.21608/acj.2017.44692
Accounting Disclosure Pattern and its Relationship with Disclosure Level for CSR and its Financial Performance
(An Empirical Study on Saudi Companies)
Khaled Said
Barkat
Accounting department
Faculty of Commerce
Zagazig University
Zagazig
Egypt
author
text
article
2017
ara
The purpose of this study is to provide empirical evidence from Saudi business environment that contributes to the characterization of the relationship between the patterns of corporate social accounting disclosure (descriptive, quantitative" nonmonetary" and monetary), disclosure level for corporate social responsibility(CSR) and its financial performance. To achieve this purpose an analytical descriptive method was used, where three research hypotheses were tested for exploring the relationship between these variables. six control variables are included in the test model, namely: CEO duality, ownership concentration, debt ratio, profitability, firm size and type of industry. signaling and legitimacy theories are used to develop the research hypotheses. This study has reached the following results: 1) that social accounting disclosure patterns adopted by Saudi companies have a positive impact on its financial performance, 2) and that this effect works only through interaction of these patterns with the level of CSR disclosure, and thus have a moderating impact on the relationship between social disclosure level and financial performance, And 3) a positive correlationwas found between degree of sop histication of accounting disclosure pattern and CSR disclosure level, which could imply that Saudi companies to improve their financial performance adopt more sophisticated patterns of social accounting disclosure (quantitative, monetary) whenever the social disclosure is at a high level, and adopt a less sophisticated patterns of social accounting disclosure (descriptive) whenever the social disclosure is at a low level. The findings of the current research are expected to pave the way for future positive and normative studies designed to focus on quality, not quantity with regard to voluntary accounting disclosure in general and social in particular, additionally, it draws attention to the importance of accounting disclosure pattern and its degree of sophistication in influencing the content of the accounting message disclosed, The adoption of a specific pattern of social disclosure is not haphazard but behind economic motives, which opens the way to new research horizons focus on this aspect.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
293
328
https://acjalexu.journals.ekb.eg/article_44693_53541d379020852791d5bd738ba29b53.pdf
dx.doi.org/10.21608/acj.2017.44693
Studying the Antecedents of Perceived Risks of Foreign Tourists Visiting Egypt and its Impact on Information Search
Alaa Eldeen Hassan Ali
Elgharbawy
Business Administration department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
The aim of this study is to study the Antecedents of perceived risks of tourists coming to Egypt and how they affect their behavior in searching for information before deciding to travel to Egypt. Researches related to antecedents of perceived risks in tourism literature was reviewed. This research focuses on knowledge aspects of tourists, because it is related to information search process, which represented in previous experiences in international travel, previous visits to Egyptian destination, personal knowledge and objective knowledge. Effects of perceived risks as a mediator between these antecedents and information search was examined. The data were collected using survey lists of 520 tourists who visited Egypt at least once during their stay in Egypt. Using the SEM, the results found that while objective knowledge did not significantly reduce or increase the risks associated with travel to Egypt, personal knowledge had the strongest effect on perceived risks. The results also indicate that while different dimensions of perceived risks affect the use of different sources of information, previous knowledge also plays a role alongside perceived risks in identifying the sources of information used.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
329
357
https://acjalexu.journals.ekb.eg/article_44694_e58b7c4894f8101a3905376ef5e58076.pdf
dx.doi.org/10.21608/acj.2017.44694
Using Cost-Benefit Model to Measure Antecedents of In tension for Switching -An Applied Study on Mobile Telecommunication Customers in Egypt
Samia Elsayed
Mahmoud
Business Administration department
Faculty of Commerce
Zagazig University
Zagazig
Egypt
author
text
article
2017
ara
Within a severe competition environment, customer intension for switching arises as a very crucial topic. Researchers and practitioners have spotted some light on intension for switching in marketing; therefore, this paper is concerned with analyzing the antecedents of intension for switching of telecommunication sector in Egypt on the basis of cost/benefit model in order to highlight the relative importance of enhancing customer perceived net benefits. A nonprobability sample of 450 respondents has been drawn through intercepting them from the population of telecommunication service providers (Vodafone, orange, and Etisalat) customers in Sharkeya governorate. Results revealed that customers are comparing between switching cost and current service provider's benefits (service quality, promotional offerings, and affordability); moreover, they tend to continue with the current service provider if the net benefits are positive. It is also proved that the most important antecedents of intension for switching are affordability and service quality, while the relationship between intension for switching and promotional offers has been denied.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
1
26
https://acjalexu.journals.ekb.eg/article_44695_09dd1e6e3132fbba6190b965e1910050.pdf
dx.doi.org/10.21608/acj.2017.44695
Social Networks Website Accessibility for People with Visual Disability: An Experimental Study
Rasha
Abd El Aziz
Business Information Systems Department
Arab Academy for Science Technology and Maritime Transport
Alexandria
Egypt
author
Ahmed
Hassan
Business Information Systems department
Arab Academy for Science &Technology
Alexandria
Egypt
author
text
article
2017
ara
Social networks’ accessibility is vital for full participation in the society; especially for people with disability. Accordingly, the purpose of this study is to investigate how is Facebook accessible to people with visual disability and the impact of enhancing Facebook accessibility on their usage. In order to understand the research problem, an experimental method was utilised, where fifty pretest questionnaires were distributed over visually impaired respondents to select suitable candidates for the experiment. Fifteen respondents were found to be experts in using computers, Internet, social networks, and assistive technologies, and have completed the experiment on Facebook to identify accessibility problems. After that, a posttest questionnaire was conducted to investigate the impact of enhancing Facebook accessibility on the usage of people with visual disability.The research results show that some features of the Facebook website are inaccessible for people with visual disability, while other features are semi accessible. The research concludes that people with visual disability have received insignificant attention regarding these problems. Finally, the research suggests a list of recommendations for Facebook in order to be more accessible. To sum up, this paper is one of few studies that brings the topic of web accessibility by disabled people into the era where social networks is the way out of the digital divide. This makes it a thorough investigation that helps social networks make better informed decisions. Hence, the originality of this article lies in its focus on accessible social networks.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
27
54
https://acjalexu.journals.ekb.eg/article_44696_c8b90108d3041390443c20ee20a3ad6c.pdf
dx.doi.org/10.21608/acj.2017.44696
Investigating the Trade-Off between Sustainability and Outreach of Micro-finance Institutions
Amr
Youssef
College of Management
Arab Academy for Science &Technology
Alexandria
Egypt
author
Sarah
Abd-Elmaksoud
College of Management
Arab Academy for Science &Technology
Alexandria
Egypt
author
Sandy
Kyaw
Cardiff School of Management
Cardiff Metropolitan University
UK
author
text
article
2017
ara
Microfinance is the provision of financial services to the poor and low income clients; who do not have access to formal financial institutions. Nowadays, countries’ main objective is to develop a microfinance industry in which sustainable financial services for lower market segments are integrated into the overall development of a broad, inclusive, and diverse financial sector. This study aims at investigating the relationship between MFI sustainability and outreach in order to reach a conclusion of whether a trade-off exists between both objectives or not. Sustainability is measured using OSS, while outreach is measured on two main aspects namely; depth and breadth utilizing three indicators which are average loan balance, percentage of female borrowers from total borrowers, and the number of active borrowers. Dataset consisting of 992 observations on 124 MFIs dispersed in 45 countries located in six regions was collected for the period 20042011 and is gathered from two main sources: the MIX Market database and the World Development Indicators (WDI) by The World Bank. Results found no evidence of a trade-off between MFI sustainability and outreach, i.e. the sustainability of an MFI does not have a significant effect on an MFI’s composition of new clients, nor the number of clients an MFI serves. This helps MFIs in achieving its ultimate social goal of serving the poor, while at the same time maintaining its sustainability and achieving profitability
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
55
74
https://acjalexu.journals.ekb.eg/article_44697_7cba81658784db0f3af373be358c46ab.pdf
dx.doi.org/10.21608/acj.2017.44697
An analysis of 2016 oil crisis: winners and losers in the oil supply chain
Sara
Elgazzar
College of International Transport and Logistics
Arab Academy for Science &Technology
Alexandria
Egypt
author
text
article
2017
ara
Oil industry is considered one of the strategic industries that shaping the trend in the global supply chain. Changes in oil prices can lead to a significant impact on the different players in the oil supply chain, particularly where the oil cost presents a considerable amount of the total production and trading costs. Since the second half of 2014, oil prices witnessed a downturn phase which continued and reached its peak in 2016, resulting in a mixed impact on the global supply chain, however, the negative impact was faster and more severe. Still the main causes of the crisis and its impact on the oil supply chain are open questions worth further investigation. This paper provides an analysis of 2016 oil crisis and its impact on the oil supply chain. The paper demonstrated the evolution of oil market and the volatility the market witnessed since 1948. The main drivers impacting the oil supply chain were identified, providing an insight about the causes of 2016 oil crisis. Simulation game, followed by focus group were conducted to identify the impact of the crisis on the different players in the oil supply chain, as well as to provide future directions to deal with the crisis for both winners and losers in the oil supply chain.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
75
84
https://acjalexu.journals.ekb.eg/article_44698_9aac2da301ea7884be4c3f862bc0490a.pdf
dx.doi.org/10.21608/acj.2017.44698
Analysing Electronic Government Websites in Egypt using Content Analysis and Unified Modeling Language
Rasha Abd El Aziz
youssef
Business Information Systems
Arab Academy for Science &Technology
Alexandria
Egypt
author
Mai Mahmoud
Morsy
Business Information Systems
Arab Academy for Science &Technology
Alexandria
Egypt
author
text
article
2017
ara
This research seeks to explore the content of Egyptian governorates websites using content analysis technique. Then, the electronic government (e-government) maturity model is used to provide a deep insight into the content every website, and in order to determine the maturity stage of each governorate website in terms of electronic transactions. After that, each website of the 27 governorates is assigned to a certain maturity level of e-government. The Unified Modeling Language (UML) is then used to analyses each governorate website and visualize the system design. The research then proposes a standardized portal model for all governorates that takes into consideration the active citizens' participation.After data analysis, it was found that most governorate websites only pass the informative stage of the e- government maturity model. The use of UML has also provided a clear visual view of the current situation of each governorate website, and how the governorate portal should be.The investigation results promote the construction of a standardized portal that can be used to provide citizens of different governorates a single point of access to their own governorate mission, vision, internal structure, interactive maps, statistical data and financial reports, public authority contacts, governorate news and event calendar.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
85
113
https://acjalexu.journals.ekb.eg/article_44699_3e76c04132a618c5cf1867708cac8f1c.pdf
dx.doi.org/10.21608/acj.2017.44699
An Applied Study to Investigate the Explanatory Power of Dirty Surplus Items from Cost of Equity Capital Prespective in Egyptian Business Environment
Mohamed Mohamed Mohamed
Habiba
Accounting department
Faculty of Commerce
Damanhur University
Damanhur
Egypt
author
text
article
2017
ara
Neither international accounting standards nor US accounting standards has provides any conceptual framework related to the nature of dirty surplus items. So, dirty surplus concept become unclear and has no conceptual basis until now. Regarding Egyptian business environment, the Egyptian accounting standard setters have amended Egyptian Accounting standard no, (1) "presentation of financial statements" during 2015. This step is confirmed on the increasing importance of dirty surplus items through the emphasis on the preparation of comprehensive income statement. In spite of the critical importance of dirty surplus accounting flows, there are a very limited previous literatures interested by its nature.Therefore, this study aims to provide a clearer description for the concept of dirty surplus accounting flows. In addition to investigate the usefulness of dirty surplus items by examine its effect on the cost of equity capital in Egyptian business environment. The study sample included 54 Egyptian listed companies, consisting 270 observations in the period 20082012. The theoretical results show that there is an agreement among the previous literatures about a group of determinants and explanations which related to the nature of dirty surplus items. On the other hand, the application study finds a significant negative relationship between foreign currency transactions and assets revaluation reserve from one side and the cost of equity capital from the other side. Otherwise there is no relationship between available for sale securities and cost of equity capital. The researcher believes that the findings of the study results contribute to resolving the great debate about which items are more important to investors and should be reported in the comprehensive income statement. The results may be of potential interest to investors and financial analysts who depend on the financial data to take their decision and evaluate the companies. Further, the results would also be of potential interest to Egyptian standard setters to evaluate the effectiveness of the last amendment of accounting standards in Egyptian capital market.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
1
40
https://acjalexu.journals.ekb.eg/article_44700_090f8b8edccd769b442ef4ff3c7eda80.pdf
dx.doi.org/10.21608/acj.2017.44700
Determinants of the professional judgment of the auditor to control the quality of the commissioning of audits from within
Accounting and Auditing Facility - Experimental Study
Heba Allah Mahmoud
Khalel
Accounting department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
This study examines the effects of auditor’s compliance with the audit documentation requirements and continuing professional development on the Judgement of the Engagement Quality Control Reviewer. The audit research has found evidence that audit documentation requirements may positively affect the Judgement of the Engagement Quality Control Reviewer. Therefore auditor’s compliance with the audit documentation requirements may affect passing this review and have better evaluation from the reviewer. In addition, Audit research has found that continuing professional development can improve the effectiveness of auditors, their ability to professional skepticism, use of methods of thinking that help to perform analytical procedures effectively, understand the misstatement of the financial statements, ability to collect the evidence that explain errors, and make professional Judgement on time. Therefore, I predict that continuing professional development may on positively affect on the Judgement of the Engagement Quality Control Reviewer. To test the hypotheses of the study, two subject groups participated in a field experiment. Ninetyseven external auditors participated in the experimental from different size audit firms. The second group consists of twelve audit partners from audit firms. The experimental design is a 3 x 2 between subjects design. The first hypothesis was supported. Results indicated a positive relation between auditor’s compliance with the audit documentation requirements and the Judgement of the Engagement Quality Control Reviewer. The second hypothesis was supported. Results indicated a positive relation between continuing professional development and the Judgement of the Engagement Quality Control Reviewer.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
41
74
https://acjalexu.journals.ekb.eg/article_44701_8ba8d3e59e300497301dc7ff10f34b87.pdf
dx.doi.org/10.21608/acj.2017.44701
The Impact of Moral Justification and Industrial Specialization of the External Auditor on the fulfillment of the External Auditor's Responsibility for the Detection of Fraud - An Empirical Study
Bosy Hamdy Hassan
Mosa
Accounting department
Faculty of Commerce
Damanhur University
Damanhur
Egypt
author
text
article
2017
ara
The Research aims at studying and testing the direct Impact of External Auditor`s Moral Reasoning and Industrial Specialization on his Ability to detect Fraud. besides,The Research also aims at studying The Combined Effect of These two Variables on The Auditor`s Ability to detect Fraud .in order to test these relationships, The Researcher has conducted an Empirical Study on a sample of 40 Auditors at The Egyptian Audit Firms. The Results indicated that The External Auditor`s Level of Moral Reasoning positively affects his Ability to detect Fraud. Moreover, The External Auditor`s Industrial Specialization positively affects his Ability to detect Fraud . The Results also indicated That There is a joint Effect of External Auditor`s Moral Reasoning and Industrial Specialization on his Ability to detect Fraud.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
75
106
https://acjalexu.journals.ekb.eg/article_44702_c787d5213b77fc0ca41d35b7edf1d4e4.pdf
dx.doi.org/10.21608/acj.2017.44702
Analysis of Incomplete Data in the Presence of Competing Risks :A Simulation Study
Heba Ahmed
Hassan Ahmed
Statistics,Mathematics and insurance department
Faculty of Commerce
Damnhour University
Damnhour
Egypt
author
text
article
2017
ara
This research aims at assessing a number of parametric and nonparametric estimators that are used in the estimation of competing risks models in the presence of incomplete data using a “simulation study". The nonparametric estimators used to estimate the reliability function in the presence of competing risks and right censored data in the simulation study are kaplanmeier estimator (KM) and modified weighted kaplanmeier estimator (MWKM). In addition, the parametric estimators are exponential estimator and we bull estimator. The “relatively efficient "was used to compare the results of the simulation study. The findings showed that the parametric estimator using we bull distribution (incorrect distribution) is better compared to the nonparametric estimators. Moreover, the nonparametric estimator using “KM” is better compared to the nonparametric estimator using “MWKM”. Additionally, the estimated parametric efficiency of the we bull distribution (incorrect distribution) is not enhanced as the sample size and the censored ratio are increasing. Furthermore, the efficiency of the nonparametric estimators using “KM” is improved; however it deteriorates when using “MWKM”.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
107
122
https://acjalexu.journals.ekb.eg/article_44703_7a6d8d4479f9afff4227c0da03cf395c.pdf
dx.doi.org/10.21608/acj.2017.44703
A comparative Study To Some Tests of Normality
ٍShimaa Abd El kader Mohamed Ahmed
Salem
Statistics,Mathematics and insurance department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
Many classical methods of data analysis depend on the assumption of normality of the population under study, for example: The Ttest ,The analysis of variance,Testing regression coefficients in regression analysis and The Ftest for homogeneity of variance.Hence, the normality assumption should be first verified before utilizing methods that assume normality. Over passing this step may lead the researcher to misleading findings, and make results loose credibility.In addition, checking whether the data follows a normal distribution affects the determination of the sample size necessary for the construction of confidence intervals and hypothesis testing.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
107
122
https://acjalexu.journals.ekb.eg/article_44704_5612bd3a2ac5a0f1c22312f124b9bd44.pdf
dx.doi.org/10.21608/acj.2017.44704
The Effect of Regulatory and Market Determinants on the Disclosure in the Board Report with a Field Study on Egyptian Companies
Tamer Mahmoud Mohamed
Saleh
Accounting department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
The purpose of this paper is to investigate the impact of market and organizational determinants on the level and content of disclosure in board of director’s commentary of Egyptian listed companies, and the role of such disclosure in improving the benefit of accounting information provided to users of financial reports. The paper uses a disclosure index developed by the researcher, which is based upon the information categories required in accordance with the listing rules of the Egyptian Stock Exchange securities, and IFRS practice statement (management commentary). The results of the field study indicate that the level of disclosure in management commentary ranges from low to moderate level. There is no significant relationship between a Company's disclosure level and profitability and competition intensity, while these relationship is significant for Company’s size.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
143
192
https://acjalexu.journals.ekb.eg/article_44705_c4a784fcc348b3d64effb1f7647328e5.pdf
dx.doi.org/10.21608/acj.2017.44705
The Role of Cultural Values in the customers' perception and Evaluation for Quality of Banking Services and its Dimensions
Hanan Mohamed Mohamed
Afefe
Business Administration department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
The study aims to identify the role of cultural values in the customers' perception and evaluation of service quality in banking, and to identify the relative importance of the dimensions of quality that customers use when evaluating the level of service quality. The study used the Hofstede scale (Hofestede,1980) to measure the cultural values in Egypt and server scale (Cronin and Taylor, 1992) to measure customers' evaluation of banking services quality. Using Canonical correlation analysis, The finding reported that Egyptian customers evaluations of the dimensions of the quality of banking services is from average to good, and that assessment were positive for the guarantees, and reliability. The results revealed that the Egyptian customers believe that the response is ranked first when evaluating service quality of banking.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
253
290
https://acjalexu.journals.ekb.eg/article_44706_9458971fe2720ee074d51be75f7905dd.pdf
dx.doi.org/10.21608/acj.2017.44706
Effectiveness of fiscal policy in developing and recycling of solid waste recycling industry in cities
And Egyptian urban areas.
Eman Hassan Mahmoud
Sosa
Public Finance department
Faculty of Commerce
Damanhur University
Damanhur
Egypt
author
text
article
2017
ara
All countries are currently trying to restore some of these resources from the waste, after the large increase in population coupled with the production of large quantities of domestic solid waste from municipalities that were unable to get rid of them, arising from the accumulation of damage to economic, environmental, health and tourism seriously.so this research was discusses the Industry deals with the reality of recycling and recovery of solid waste in Egyp, and Addresses the assessment of the role played by the fiscal policy in the development of industry and the development of the recovery of solid waste in cities and urban areas of Egypt ,through proposed fiscal policies for the development of industry and retrieve the recycling of solid waste and maximize the resulting benefits in the cities, under the current conditions the Arab Republic of Egypt.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
291
394
https://acjalexu.journals.ekb.eg/article_44707_bf755fc6ec18e895a2ac8d9221cce2cf.pdf
dx.doi.org/10.21608/acj.2017.44707
Determinants of University Unemployment in the Egyptian Economy (1976-2014)
Elsayeda Kamal
Krtam
Economics department
Faculty of Commerce
Damanhur University
Damanhur
Egypt
author
text
article
2017
ara
The research aims to study the problem of university graduates unemployment in Egypt in terms of definition, trends and determinants. As well as a standard model for estimating the determinants of unemployment among university graduates in Egypt through the use of the Bounds Testing method and the(ARDL) to estimate longterm and shortterm relationships based on time series data Annually covering the period (19762014), as well as the economic and statistical assessment of those capabilities. The results of the empirical study showed that the growth rate of real GDP has a positive effect on the unemployment rate of university graduates, as well as the total enrollment rates in university education and the rate of inflation. The proportion of immigrants with university qualifications to total migrants and the annual growth rate of real wages both affect Negatively affect the unemployment rate of university graduates.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
395
402
https://acjalexu.journals.ekb.eg/article_44708_ae66772d24b5a00a5ba28563a9da5bc5.pdf
dx.doi.org/10.21608/acj.2017.44708
The Effect of Information Content on Announcement of Amending Financial Statements on Stock Prices: An Empirical Study on Companies Registered in the Egyptian Stock Market
Mohamed Moustafa Mohamed
Elghol
Accounting department
Faculty of Commerce
Damanhur University
Damanhur
Egypt
author
text
article
2017
ara
The study aimed to test the reaction of the stock market to the announcement of the restatement of financial statements by examining the degree of response of stock prices when announced about the restatement of financial statements for a sample of 86 Egyptian companies listed in the stock market during the period from 2011 to 2014. The study used the style of the event study to test the hypothesis is of the study, where as the results showed that there was a significant negative effect of the content of the informational announcement of restatement the financial statements on the stock prices of the company. Where as it is considered that restatement of the financial statements as a negative indicator by investors, and they are more doubt and concern about the credibility and accuracy of financial statements and accounting practices for those companies that have restate its financial statements. Therefore the restatement of financial statements causes the collapse of investor confidence in the stock market, which creates a negative impact on the stock prices. The results of the statistical analysis showed a decrease of average normal returns of stocks, as well as decrease of average cumulative returns after the announcement of the restatement to the Financial Statements.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
403
440
https://acjalexu.journals.ekb.eg/article_44709_7d2e866797e2f75256f35ab5c919a015.pdf
dx.doi.org/10.21608/acj.2017.44709
Suggested Model for Measuring Deviations of Resource Consumption Accounting (RCA) (Case-Study on Louran Hospital)
Lucy Yousry
Mahmoud
Accounting department
Faculty of Commerce
Alexandria University
Alexandria
Egypt
author
text
article
2017
ara
In General, we can say that the main objectives to apply the activities of the costs focused on the measure of the cost in an appropriate, fair, and accurate form, achieve the control over the cost elements, and provide cost information relevant to decision makers. And there are many of the writers and researchers that show up a lot of criticism to the ability of the traditional cost approaches [Volume approach, Activities approach (ABC), and Time Driven Activities approach (TDABC)] to achieve these objectives. As also, many studies showed the benefits of applying the Resource Consumption Approach (RCA) in this range where it combines the German cost accounting (GPK) and the activity accounting (ABC). So, According to the fundamental principles of the resource consumption accounting (RCA), this paper sets up a suggested model analyzes errors that may occur during the implementation process of RCA, and conducted a case study on louran hospital .The results show that RCA development to the costs deviations system based on its new concepts, principles, and pillars makes it able to provide with accurate information that express for the real deviations of the resources of the organization and also the efficiency of these deviations and their indicators in the judgment on the performance, the exploitation of resources, and the provision of relevant information for decision makers.
Journal of Alexandria University for Administrative Sciences
Alexandria University, Faculty of Commerce
2682-4183
54
v.
2
no.
2017
1
22
https://acjalexu.journals.ekb.eg/article_44710_65e9e086e317080e75924d42bcb9081c.pdf
dx.doi.org/10.21608/acj.2017.44710