Al-Mukhtar Journal of Economic Sciences is an open-access and semi-annual peer-reviewed journal published by Omar Al-Mukhtar University. The journal aims and Scope publishing research and studies in the field of economic, administrative and political sciences in Arabic and English.
Copyright of the articles Published by Al-Mukhtar Journal of Economic Sciences (Mjes) is retained by the author(s), who grant Mjes a license to publish the article. Authors also grant any third party the right to use the article freely as long as its integrity is maintained and its original authors and cite Mjes as the original publisher. Also, they accept the article remains published by the Mjes website (except in the occasion of a retraction of the article). All Mjes Published articles under the Attribution-NonCommercial 4.0 International License.
The Role of Monetary Policy in Addressing Inflation in the Libyan EconomyAn Analytical Econometric Study for the Period (1990-2022)
: This study aims to analyze and measure the role of monetary policy in addressing inflation in the Libyan economy during the period (1990–2022), considering the specificity of the Libyan economy based on oil rent and the profound political and institutional transformations it has undergone, especially after 2011.The study adopted a descriptive analytical approach to track the development of the economic variables under study, in addition to a quantitative econometric approach using the Autoregressive Distributed Lag (ARDL) model to measure the relationship between inflation and monetary policy tools, represented by money supply (M2) and the real exchange rate, with the inclusion of a dummy variable to capture the effect of political crises. The results showed the existence of a long-term equilibrium relationship between the variables, with variation in the strength and direction of the impact of monetary policy tools on inflation, reflecting the specificity of the Libyan economy and the weak effectiveness of monetary policy transmission mechanisms during periods of turmoil.
Copyright (c) 2026 فاطمة المبروك سعيد، حليمة محمد العقاب (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Impact of Applying Hybrid Auditing on Improving the Quality and Efficiency of Auditing in Light of Digital Transformation and the Challenges of its Application at the Libyan Audit Bureau- a Field Study.
This study aims to identify the impact of implementing hybrid auditing on improving the quality and efficiency of the audit process within the context of digital transformation at the Libyan Audit Bureau, and to identify the challenges facing the implementation of this style. To achieve this, the descriptive-analytical approach was adopted, and a questionnaire was used as the data collection tool. The study sample consisted of auditors from the Bureau's General Administration in Al-Bayda and its Benghazi branch. (80) questionnaires were distributed and analyzed using SPSS. The study reached several conclusions, the most important of which are: that implementing hybrid auditing can enhance audit quality by improving the accuracy of audit outputs and strengthening the reliability of reports, thus ensuring support for the auditor's professional judgment; and that audit efficiency is affected by several organizational, technical, and human factors. In light of these findings, the study reached several recommendations, the most important of which are: the necessity of adopting hybrid auditing as a fundamental approach to enhancing the quality of audit work, and working to develop the digital infrastructure and train auditors on modern technologies for digital transformation.
Copyright (c) 2026 أسماء محمد امبارك، إسلام بوفراج بوجديدة (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Impact of Economic Uncertainty on Investment in Libya: An Econometric Analytical Study (1995–2024)
This study aims to investigate the impact of economic uncertainty on investment in Libya during the period (1995–2024) using the Non-linear Autoregressive Distributed Lag (NARDL) model. The study utilizes exchange rate volatility, oil price volatility, and inflation rate volatility as proxies for economic uncertainty, while Gross Capital Formation as a percentage of GDP is employed as the dependent variable representing investment. The empirical results reveal a non-linear relationship between economic uncertainty and investment. Furthermore, the findings indicate that investment sensitivity was significantly higher in the short run compared to the long run. Specifically, negative shocks in exchange rate volatility had a significant negative impact on investment, whereas positive shocks exerted an insignificant positive effect. Similarly, negative oil price shocks significantly hindered investment, while positive shocks had an insignificant positive influence. Conversely, negative inflation rate shocks demonstrated a significant positive impact on investment, while positive shocks resulted in an insignificant negative effect. The study recommends the adoption of robust monetary and fiscal policies aimed at mitigating economic fluctuations to ensure the creation of an attractive and stable environment for investment.
Copyright (c) 2026 أحمد محمد خليل ، سحر علي (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Level of Strategic Renewal Practices at Sahara Bank from the Perspective of Employees in the Main Administration, Benghazi.
This study aimed to determine the level of strategic renewal practices in the main administration of Sahara Bank in Benghazi, focusing on four dimensions: (opportunity exploration, opportunity exploitation, leadership involvement, and entrepreneurship), A descriptive approach was employed, using a comprehensive survey of (49) employees. Data were collected through a questionnaire and analysed using SPSS, findings indicated that the overall level of strategic renewal was weak. Among the dimensions opportunity exploration ranked highest with moderated level of practice, followed by opportunity exploitation at a moderate level, leadership involvement and entrepreneurship were both at weak, the study presented a set of recommendations that are hoped followed to improve the level of strategic renewal practices.
Copyright (c) 2026 أوريدة سليمان بوخريص (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
Organizational Conflict Management and Its Relationship to Service Quality"A Field Study on a Sample of Employees at Libya Phone Company – Al-Jabal Al-Akhdar Communications Area"
This study investigated the relationship between organizational conflict management and service quality at Hatif Libya (Al-Jabal Al-Akhdar), employing a descriptive-analytical approach. Data were collected via a questionnaire from a stratified random sample of 291 employees and analyzed using SPSS. The findings revealed that both conflict management and service quality levels were high, with a statistically significant relationship between the two variables. Accordingly, the study recommended developing effective conflict management strategies to maximize positive outcomes, upgrading technical and administrative infrastructure to ensure performance accuracy, and fostering a culture of teamwork to reduce unproductive conflicts within the work environment.
Libya Phone Company – Al-Jabal Al-Akhdar Communications Area
Copyright (c) 2026 المعتصم بالله جمعة، خالد محمد (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Extent of Compliance of Banks’ Sharia Supervisory Board Reports with the Requirements of Governance Standard No. (1) Issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)
This study examined the extent to which the Sharia Supervisory Board (SSB) reports of the United Bank for Commerce and Investment, Al-Saray Bank for Commerce and Investment, and Al-Yaqeen Bank complied with the requirements of Governance Standard No. (1) issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). The study adopted a descriptive research approach and analyzed data collected from SSB reports published within the annual financial statements of the selected banks during 2020–2024. The reports were evaluated using an unweighted binary variable content analysis technique. The findings revealed that the examined banks demonstrated good to high compliance with the requirements of Sharia Governance Standard No. (1). The reports reflected noticeable efforts to follow the prescribed reporting structure and disclosure requirements, although some deficiencies remained in specific disclosure items. Accordingly, the study recommends enhancing disclosures in SSB reports by providing evidence-based examination procedures for banking transactions, clarifying profit distribution and loss allocation mechanisms, documenting members’ signatures, and explicitly disclosing unlawful gains or Sharia violations to ensure stronger alignment with AAOIFI standards. These improvements would strengthen transparency, increase stakeholder confidence, enhance accountability practices, and support greater consistency in Sharia governance reporting among Islamic banks in Libya's banking sector
Copyright (c) 2026 محمد قيس عادل القنبري، عمر محمد الشريف (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
Credit Risk and Their Impact on Bank Liquidity
The aim of this study was to determine the impact of credit risk on bank liquidity in Libyan commercial banks during the period of 2008-2023, and to assess the extent to which bank liquidity was affected by the banking crisis, which was characterized by the division of the central bank of Libya in addition, a set of recommendations was provided to assist decision-makers in Libyan commercial banks. To achieve the objectives of the study, the researcher followed the analytical descriptive method, with hypotheses suggesting a significant relationship between credit risks and bank liquidity, as well as between the central bank of Libya`s crisis and bank liquidity in Libyan commercial banks, and the population of the study consisted of Libyan commercial banks, according to the classification of reports issued by the central bank of Libya .The researcher used the Autoregressive Distributed Lag(ARDL) model to analyze the data and test the hypotheses during the period from the first quarter of 2008 until the first quarter of 2023, using the statistical program (EViews 12). The study found a significant long- term relationship between credit risk and bank liquidity in Libyan commercial banks, as well as a significant impact of credit risks on bank liquidity, Additionally, there was a significant effect of the banking crisis, represented by the division of the central bank of Libya, on bank liquidity in commercial banks. The study recommends that credit management departments in Libyan commercial banks increase their focus on credit risks.
Copyright (c) 2026 مفتاح إبراهيم مفتاح حمد الفارسي، صفاء إبراهيم سعيد محجوب (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Effect of Measurement, Disclosure, and Transparency on Reducing Creative Accounting Practices: An Analytical and Econometric Study on Libyan Banks during (2011–2019)
This study aims to investigate the impact of accounting measurement, financial disclosure, and transparency on reducing creative accounting practices in Libyan commercial banks from 2011 to 2019. The study is based on secondary data from a sample of four banks and employs short panel data methodology using the Pooled Ordinary Least Squares (POLS) regression model. Several diagnostic tests were conducted, including tests for autocorrelation, Multicollinearity, and heteroskedasticity, utilizing STATA software. The findings reveal a statistically significant and negative impact of disclosure and transparency on creative accounting practices, indicating that enhanced transparency improves the credibility of financial reporting and reduces the opportunity for manipulation. The study also found that older banks are less likely to engage in creative accounting, whereas larger banks tend to exhibit a greater tendency toward such practices. Higher liquidity levels were also associated with a reduction in creative accounting activities. However, the results showed no significant effect of board disclosure on the extent of creative accounting. Based on these results, the study recommends reinforcing regulatory oversight, raising disclosure standards, and adopting stricter accounting measures to reduce creative accounting in the Libyan banking sector.
Copyright (c) 2025 صالح عبد الهادي، نجلاء الشيلابي (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
Ensuring That Accounting Education is Compatible with the Needs of Society and the labor Market by Addressing the Gap Between Accounting Education and Market Requirements from the Perspective of Accounting Graduates and Faculty Members in the Accounting Department.
This study aimed to evaluate the effectiveness of forensic accounting in supporting court decisions and financial investigations from the perspective of judges and forensic accountants in Libya. To achieve the study's objectives, a questionnaire was used to collect data from the target population, which consisted of judges and forensic accountants working in Libyan courts affiliated with the Ministry of Justice. A sample was drawn from professionals in the cities of Tripoli and Benghazi, using both Google Forms and manual distribution methods. The results of the study indicated that the perceived role of forensic accounting in supporting judicial decisions and financial investigations was high among the participants. The findings also highlighted the importance of providing the necessary expertise, along with academic and practical qualifications, to enhance the effectiveness of forensic accounting. The study recommended several measures, the most important of which is the need to establish comprehensive and clear standards for practicing forensic accounting through specialized institutions, to which Libyan forensic accountants can be affiliated. Additionally, raising awareness among judicial and financial professionals about the significance of forensic accounting is crucial between universities and the labor market) were found to be very high, while the dimension of the impact of technological advancements was found to be high.
Copyright (c) 2025 عازة سالم محمود جاب الله، نوران محمد حسن بوجواري (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
Measuring Financial Risks and Their Impact on the Operational Returns of Small Enterprises (An Applied Study on Small Enterprises in the Al-Jabal Al-Akhdar Region during the Period (2012-2018)
This study sought to identify and measure the most prominent financial risks and their impact on the operational returns of small enterprises in the Al-Jabal Al-Akhdar region of Libya. To achieve this objective, a descriptive-analytical approach was employed. Data were collected through a questionnaire distributed to a simple random sample of 170 enterprises, and the results were statistically analyzed using Stata software. The findings revealed that liquidity, capital, and operational risks are the most significant financial risks confronting small enterprises. A statistically significant positive relationship was found between these risks and their operational returns, as neglecting to measure them can lead to bankruptcy. Accordingly, the study recommends intensifying research in this field and providing government support through suitable financing programs. It also emphasizes the need to raise awareness among enterprise owners about the importance of risk measurement and to mandate the adoption of advanced accounting systems to enable them to do so.
Copyright (c) 2025 عبدالواحد سعيد عمران، احميدين رمضان احميدين الجازوي (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Impact of Indirect Taxes on The General Budget Balance in Libya – An Econometric Study for The Period (1970-2023)
The study aims to test the impact of indirect taxes on the balance of the public budget in Libya during the period (1970-2023), The data issued by the Central Bank of Libya during that period revealed the existence of a structural deficit; as well as the expansion of public spending in all sections, whether it is the ongoing spending on salaries, subsidies and social benefits under the pressure of rising inflation rates, or the expansion of spending on infrastructure that has a long-term return that is relatively low compared to short-term spending, or it may be due to the imbalance in the tax organization, especially indirect taxes, such as taxes on imports represented by customs duties, and some other types of taxes, including foreign exchange sales taxes. Therefore, the relationship between Libya's general budget balance and indirect taxes, inflation rate, and real exchange rate was tested using the (ARDL) model, The results of the (Boundstest) indicated that there is no co-integration between the variables of the model, that is, there is no equilibrium relationship between the variables in the long run, and the estimation results indicated that there is no causal relationship between indirect taxes and the balance of the public budget in the short run.
Copyright (c) 2025 سلوى جمعة عيسى الهاين (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Extent to Which Banking Compliance Contribute to Improving the Financial Performance of Commercial Banks" A Field Study on the National Commercial Bank of Libya"
This study aims to shed light on the extent to which banking compliance contributes to improving the financial performance of the National Commercial Bank, It also seeks to identify the reality of implementing compliance management procedures within the bank; The study employed a descriptive-analytical approach, and the sample consisted of all employees working in the Compliance Management Department at the bank’s headquarters, A questionnaire was used as the main tool for data collection, with 33 questionnaires distributed and 30 valid responses retrieved, Data were analyzed using the SPSS statistical software, The study reached several findings, the most prominent of which is that the National Commercial Bank places significant emphasis on implementing banking compliance procedures to enhance the bank’s reputation locally and internationally, as well as to strengthen the confidence of regulatory and supervisory authorities, This indicates a genuine commitment to transparency and internal control standards, The study also presented a set of recommendations, the most important of which is to continue strengthening and developing compliance policies in commercial banks, as these have proven to be an effective strategic tool in improving financial performance.
Copyright (c) 2025 هيثم عثمان عبدالله، مسعودة حسن أبوبكر، المنتصر فرج خطاب (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The impact of Sustainable Leadership on organizational Immunity in Libyan airlines opeeating in the city of Benghazi .
The study aims to examine the effect of Sustainable Leadership on organizational immunity. The study population comprised all employees of Libyan airlines operating in the city of Benghazi (N=121). The study adopted the comprehensive survey method. A total of (105) valid questionnaires were retrieved, achieving a response rate of (86.8%). The collected data were subsequently analyzed using the Statistical Package for the Social Sciences (SPSS), which yielded the following results: The study showed that the overall level of Sustainable Leadership in the companies under study was high. The study also showed that the level of organizational immunity was high. Furthermore, it revealed a statistically significant effect of Sustainable Leadership on organizational immunity. Finally, the study presented a set of recommendations for enhancing the level of Sustainable Leadership and supporting organizational immunity in the companies under study.
Copyright (c) 2025 خالد صالح (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Role of Electronic Banking Services in Improving Profitability in Libyan Commercial Banks." A Field Study on Commercial Banks in the City of Al-Bayda"(National Commercial Bank, Al-Wahda Bank, North Africa Bank).
This study aimed to identify the role played by electronic banking services (represented by providing electronic banking services, their usage cost, and the speed of execution) in improving the profitability of Libyan commercial banks. The study sample included three commercial banks: National Commercial Bank, Unity Bank, and North Africa Bank, located in the city of Al-Bayda. To achieve the study’s objective, the researchers used a questionnaire, distributing 50 questionnaires to employees at the banks under study, of which 44 were valid for analysis. The data were analyzed using SPSS, following a descriptive-analytical approach with both documentary and quantitative methods. The study results indicated that electronic banking services play a role in enhancing the level of profitability in Libyan commercial banks. The study recommended that commercial banks work on updating electronic banking applications in accordance with labor market requirements.
Copyright (c) 2025 احمد محمد نصيب نصيب، ريما المبروك عبد الله، مسعودة حسن أبوبكر (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
The Impact of Board of Directors Characteristics and Ownership Structure on Improving Financial Per-formance Indicators in Libyan Commercial Banks "An Applied Study on Libyan Commercial Banks During the Period 2003-2018"
This study investigates the impact of board characteristics and ownership structure on improving financial performance indicators in Libyan commercial banks. The research employs panel data spanning the period from 2003 to 2018, drawing on annual reports and financial statements of six selected commercial banks that constitute the study sample. To fulfill the study objectives, a descriptive-analytical methodology was adopted, involving quantitative content analysis of the compiled financial data. Moreover, a multiple linear regression model was applied to test the study hypotheses and examine the relationship between the independent variables—namely, board characteristics and ownership structure—and the dependent variable, represented by financial performance indicators. The empirical findings indicate a statistically significant relationship between financial performance and three variables: board independence, foreign ownership, and private institutional ownership. In contrast, board size, frequency of board meetings, and public institutional ownership did not exhibit any statistically significant effect. Based on these findings, the study recommends that Libyan commercial banks adopt optimal corporate governance practices that can enhance and sustain financial performance over time.
Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
Economic Forecasting of Oil Revenues in Libya "An Econometric Study for the Period (1962-2021) Using the (ARIMA) Model"
This study aims to attempt to build a standard model that can predict the values ​​of oil revenues in the Libyan economy for the next five years, using annual data on oil revenues during the period extending from the beginning of 1962 until the end of 2021. To achieve this goal, the integrated autoregressive model with moving averages (ARIMA) or what is known as the "Box & Jenkins" model was relied upon for short-term forecasting. The study reached several results, the most important of which are: that the oil revenue variable was characterized by continuous fluctuation between the rise and fall in its values, i.e. instability throughout the period studied, due to the factors affecting it, most notably international oil prices and the quantities exported from it. Also, the best model that can represent the oil revenue series in the Libyan economy during the study period is the automatically selected model for forecasting (10,1,3) ARIMA. Also, among the results reached is that the balance of oil revenues will take an upward trend in the next five years (2022-2026). The study also presented some proposals that would avoid shocks resulting from unexpected fluctuations in foreign markets. Keywords: Oil revenues, Box-Jenkins model, short-term forecasting.
Copyright (c) 2025 Magdy Masoud (Author) https://creativecommons.org/licenses/by-nc/4.0
The Implications of Oil Price Fluctuations on the Libyan Economy An Analytical Study for the Period 1990-2023
This study examines the impact of fluctuations in Libyan oil prices during the period 1990-2023 on a set of economic variables, including Gross Domestic Product (GDP), government spending, and money supply. The study aims to contribute to the correction of the country's economic policies. Various statistical and econometric tests were conducted, and the results indicated an integrative relationship between the dependent variable and the independent variables. The findings revealed that all the coefficients used in the study are statistically significant and that changes in oil prices have a significant positive impact on both GDP and money supply. However, the study also found that the impact of oil price fluctuations on government spending was positive but relatively minor.
Copyright (c) 2025 Abdalmatlub Bufrouwa (Author) https://creativecommons.org/licenses/by-nc/4.0
Strategies for Managing Cultural Diversity in Multinational Work Environments: A Case Study of the Emirates Group
In today’s globalized environment, managing cultural diversity is essential for organizational competitiveness and operational harmony, especially for multinational corporations (MNCs) operating in varied socio-cultural contexts. This study investigates the strategies employed by the Emirates Group (a major Dubai-based aviation and travel conglomerate) to manage cultural diversity across its international operations. The research utilizes secondary data, including corporate reports, industry publications, and empirical studies. A qualitative-descriptive case study approach is adopted, supported by quantitative indicators such as workforce demographics, training coverage, and diversity performance metrics. The analysis identifies key strategic pillars: inclusive leadership development, multicultural training initiatives, AI-based diversity monitoring, and adherence to global performance benchmarks. Findings indicate a strong correlation between structured diversity practices and improved organizational cohesion, employee engagement, and brand strength. However, challenges such as regional implementation disparities and gender imbalances in technical roles persist. The study concludes with evidence-based recommendations to enhance the inclusiveness and effectiveness of diversity management systems. It contributes to international human resource management (IHRM) discourse by offering practical frameworks and measurable indicators that can inform similar practices in other multinational firms seeking to foster workplace inclusivity and intercultural collaboration.
Copyright (c) 2025 Asaad Elomami (Author) https://creativecommons.org/licenses/by-nc/4.0
An Examination of the Impact of Key Determinants on Credit-granting Decisions in Banks Operating in Al-Bayda City and its Surrounding Areas.
The current study aims to investigate the impact of principal determinants on credit-granting decisions in banking institutions in Al-Bayda and its surrounding areas. To achieve this goal, a survey instrument was distributed to a representative sample of the study population, which included all seven (7) targeted banks. The sample included 112 employees from the credit, internal audit, and senior management divisions, chosen for their critical role in the credit appraisal and approval process. Of these, 87 questionnaires were successfully retrieved and considered appropriate for statistical analysis. A methodological approach that included descriptive, analytical, and inferential techniques was used. The acquired data were processed and analyzed using the Statistical Package for the Social Sciences (SPSS), with "multiple regression analysis" serving as the major statistical technique for hypothesis testing. The research findings show that four key elements influence the decision to provide bank credit: the client's financial condition, personal characteristics, the institution's prevailing credit policy, and the nature of the collateral secured. Furthermore, the research found no statistically significant differences in respondents' assessments of the relative importance of these factors, implying widespread agreement. In conclusion, this study provides a crucial proposal for the targeted banks to strengthen their credit policies and augment their implementation frameworks. This includes demanding tight adherence to the defined criteria by all players in the credit-granting process, as well as the implementation of transparent processes for monitoring and accountability to rectify procedural deviations. The study emphasizes the importance of obtaining sufficient and appropriate collateral from clients to ensure the timely fulfilment of their repayment obligations, which is vital to protecting the financial stability of banks.
Copyright (c) 2025 صلاح حمد امحمد فضل الله (مؤلف) https://creativecommons.org/licenses/by-nc/4.0
Organizational Integrity Practices and Their Relationship to Job Stability A Field Study from The Perspective of A Sample of Faculty Members at The Faculty of Economics at Omar Al-Mukhtar University, Libya
This study aimed to understand the nature of the relationship between organizational integrity practices, with its dimensions (organizational optimism, organizational trust, organizational empathy, organizational integrity, organizational tolerance) and the extent of job stability from the perspective of the study participants. The study uses the descriptive analytical approach and the questionnaire method in order to achieve its objectives. A random sample of (45) individuals was taken after being retrieved from a total of (86) forms distributed to the respondents. The study reached a set of results, the most important of which are the following: The level of organizational integrity practices at the college under study, according to the study participants, was high, with an average score of 3.43. Organizational tolerance ranked first, with an average score of 3.67, followed by organizational integrity, with an average score of 3.38, and organizational empathy, with an average score of 3.05. The results also indicated a statistically significant relationship between organizational integrity practices and job stability from the perspective of the study participants. The study recommends the need to continue adopting organizational integrity practices at the college under study to achieve a cohesive work environment that is on the right track to achieving its goals.
Copyright (c) 2025 Nisreen Imraga, Mahmoud Alfadheel , khaled Mohamed (Author) https://creativecommons.org/licenses/by-nc/4.0
Technological Progress and Its Impact on the Libyan Economy.
The main purpose of this study was to present the role played by technical progress in the Libyan non-oil productive sector. For this purpose two distinct approaches were reviewed, the parametric approach within which three indices were constructed, i.e. Solow, Wan and Kendrick indices, and within the non-parametric approach three specifications were also given to technological change: constant, variable and continuous, and variable and discrete. The principal finding of the study that the technical progress has a positive impact on the economic growth of the non-oil productive sector during the period under consideration. In conclusion then, the Libyan non-oil productive sector was gaining from technical progress.
Copyright (c) 2025 Abdul Matloub Ahmed Boufarouh (Author) https://creativecommons.org/licenses/by-nc/4.0
Obstacles to Financing Small and Medium Enterprises "A field study on the Development Bank, branches of the eastern region in Libya".
This study aimed to identify the obstacles to financing small and medium enterprises and the factors affecting this financing. The study used the descriptive and analytical approach, and the study population may consist of all workers in the branches of the Development Bank in the Eastern Region, and their number is (6) branches, and their number reached (105) employees. The questionnaire was adopted as a tool for collecting the data of the study, and for analyzing the data, the statistical program (SPSS) was used, where some statistical methods were used, such as frequencies, percentages, arithmetic means, standard deviations, and Pearson's correlation coefficient. The study concluded that the level of financing difficulties and the level of factors contributing to the formation of obstacles to financing small and medium enterprises in the branches of the Development Bank in the eastern region were above average. specialization, years of experience, and job title) while the results showed that there is a weak positive relationship between the factors contributing to the formation of obstacles to financing small and medium enterprises and the variables (age, educational qualification, and years of experience), while there is no relationship between the factors contributing to the formation of obstacles to financing Small and medium enterprises and variables (specialization and job title) for workers in the branches of the Development Bank in the Eastern Region.
Copyright (c) 2025 Emhamad Abdullah Al-Mansouri, Fouad Saleh Mohammed Masoud (Author) https://creativecommons.org/licenses/by-nc/4.0
The Challenges Faced by Sabha University Students and Faculty in E-learning, From Their Perspective, During the COVID-19 Pandemic.
This study aimed to identify the difficulties facing Sebha University students and professors, in the field of e-learning from their point of view, during the Corona pandemic, as well as to identify the most important difficulties (administrative and financial - related to faculty members - related to courses - related to students) facing students In the field of e-learning during the Corona pandemic, where this study was applied to a stratified random sample (50 single) of Sebha University students and professors, and the main question of this study was the following question: What are the difficulties that Sebha University students and professors face in the field of e-learning from their point of view, during the Corona pandemic, and the researcher used the descriptive analytical approach to achieve the goal of the study, and the researcher prepared a questionnaire that includes several axes, and the data was unloaded and the results were analyzed using the SPSS statistical program. That there are difficulties, as the difficulties related to academic courses are the strongest of those difficulties facing students, and in the second place are the difficulties related to students.
Copyright (c) 2025 Mohamed Ali Al-Taher Abdo (Author) https://creativecommons.org/licenses/by-nc/4.0
Foreign Direct Investment and Economic Growth in Maghreb Countries, Does Financial Development Mat-ter?
The aim of this study was to investigate the nature of relationship among foreign investment, financial development and economic growth in the Maghreb countries. In order to achieve its objective, the study used annual data for 4 Maghreb countries which are Libya, Algeria, Tunisia and Morocco. Furthermore, it adopted FGLS method. The main findings of the study indicated a positive impact of both foreign investment and financial development on economic growth in the Maghreb countries. In addition, positive changes in financial development was found positively affect the relationship between foreign investment and economic growth
Copyright (c) 2025 Hussen Faraj Alhwij , Ismail Abdul Majeed Al-Muhaishi (Author) https://creativecommons.org/licenses/by-nc/4.0
Evaluating the Performance of Libyan Commercial Banks Using Basic Financial Ratios.
This research aims to identify the performance of Libyan commercial banks using the basic financial ratios of: (liquidity ratios, "operational" management efficiency ratios, financing structure ratios, profitability ratios) from 2009 to 2018, for five Libyan commercial banks: (Al Jumhouria Bank, Al Wahda Bank, Sahara Bank, Bank of Commerce and Development, and National Commercial Bank).To achieve this, the descriptive approach was based on with its documentary input to research sources in the field of financial ratios and quantitative input, using financial statements as a means of collecting financial data to calculate basic financial ratios, conduct horizontal analysis and conduct the strengths and weaknesses of the five largest Libyan commercial banks. The results of the financial analysis showed that the performance of Libyan commercial banks has high cash flow and does not have the efficiency and effectiveness in generating profits, banks have a good operational efficiency in investing their resources and have the ability to refund the money they get from depositors. The study recommended a set of recommendations, the most important of which is Central Bank has to urge the Libyan commercial banks to evaluate and follow up their performance on an ongoing basis.
Copyright (c) 2025 Ibrahim Masoud Al-Farjani, Ahmed Mohamed Naseeb (Author) https://creativecommons.org/licenses/by-nc/4.0
The Impact of Achieving the Indicators of the Program Accreditation Standards for the Graduate Program on the Quality of Educational Outcomes, University of Ben-ghazi.
The current study aims to find out the effect of achieving indicators of quality standards and program accreditation for the postgraduate program on the educational process outcomes at the Faculty of Economics in the University of Benghazi. The questionnaire form consists of 6 main axes that represent the dimensions of program accreditation, and a specific axis for educational outcomes. The study population consisted of all faculty members in the postgraduate studies departments at the Faculty of Economics, University of Benghazi, who numbered 97. The study concludes that there is a statistically significant effect of achieving programmatic accreditation indicators for the postgraduate program on the college's educational outcomes. While the most important recommendations of the study are to expand the circle of spreading the culture of quality as well as providing services and tools that help the faculty member to provide educational material to his students comfortably.
Copyright (c) 2025 Khaled Mohammed Zahmoul (Author) https://creativecommons.org/licenses/by-nc/4.0
Market Orientation and its Impact on Achieving Competitive Advantage with a Focus on the role of E-marketing as an Intermediary (Applied to Libya Insurance Company - Al-Khums Libya).
This study aims to determine the impact of market orientation and e-marketing on competitive advantage. To achieve this goal, a study model was designed through a questionnaire distributed to a total of 50 employees working in Libya Insurance Company in the city of Khoms – Libya (a comprehensive survey), only 37 complete sample questionnaires that were returned for descriptive analysis. The results of the study indicated that the e-marketing orientation affects the achievement of competitive advantage. The current study also contributes to the important theoretical literature on achieving competitive advantage by including e-marketing as a mediator between market orientation and competitive advantage. The study provides managers and marketers with information that they can use to increase a company's competitive advantage. Finally, the findings of this study add to the understanding of factors that contribute, provide assistance and guidance to policy makers, and provide recommendations for company leaders to gain a competitive advantage in the marketplace.
Copyright (c) 2025 Hussein Emhamed Al-Turaiki, Shukri Abdul Karim Al-Sagheer, Khaled Omran Karmad (Author) https://creativecommons.org/licenses/by-nc/4.0
Factors Affecting the Electronic Purchasing Behavior of the Libyan Consumer. An Applied Study on a Sample of Consumers in The City of Benghazi.
The study aims at the factors affecting the electronic purchasing behaviour of the Libyan consumer. This study was based on a sample of 118 units that were withdrawn from users of electronic cards in the city of Benghazi. The study demonstrated a number of results including; Mobile phones and their accessories are among the most popular products that consumers buy online followed by perfumes, shoes, watches and e-books. On the other hand, the results showed that the lowest percentage of consumer purchases via the internet was jewellery, in addition, it was found that there is a relationship between both (job and education level) and deciding to purchase via the internet The study suggests further investigation in the field of electronic consumer behavior by testing the computer simulation model.
Copyright (c) 2025 Edreis. A Elhabony (Author) https://creativecommons.org/licenses/by-nc/4.0
An Analytical Study of The Impact of Corruption on Agricultural Development in Libya (2002–2022)
This study aims to analyze the impact of corruption on agricultural development in Libya during the period 2002–2022, by constructing an econometric model that links agricultural GDP to several interactive variables representing key development channels, such as agricultural investment, agricultural labor, exports, imports, and government spending within a context of corruption. The study employed time series analysis using the Vector Autoregressive (VAR) model after verifying the stationarity properties and the existence of cointegration among variables. Johansen's cointegration test results revealed long-term equilibrium relationships between the variables, while the variance decomposition analysis indicated that agricultural output is significantly affected by imports, public spending, and investment. The error correction terms showed limited capacity of the system to adjust toward equilibrium, reflecting the negative impact of corruption on the effectiveness of development channels. The study highlights the importance of institutional reform and targeted policies to enhance resource use efficiency and achieve sustainable agricultural development.
Copyright (c) 2025 Hnan Alabasi, Abdulaziz Ebrikhaw (Author) https://creativecommons.org/licenses/by-nc/4.0
Consolidating Financial Analysis Tools in Determining The Financial Structure Indicators of The Arab Company For Livestock Development For The Period (2014-2019)
Several different factors influence companies. Sometimes from within and other times otherwise, when making administrative and financial decisions, the economic structure is one of these factors. The financial position significantly impacts the company's decisions, especially those related to the fundamental aspects of investment, financing, and profit distribution. The method of financing represents the outcome of the preferential relationships and links between the benefits the company receives when the level of debt increases and the risk of bankruptcy, which prefers to cover the financing gap by issuing shares. This reflects on the company's profit levels, as the issue of balancing the capital structure between borrowing and owners' equity has become one of the essential points in the financial management of all companies. The study attained several results: the level of reliance on loans in the company was around 30–35%, the percentage of long-term loans was around 9%, the average cash-to-equity ratio was 8%, and the working capital was positive throughout the study period. It recommended a set of recommendations, including the necessity for the company to take several measures, including setting the upper limits for borrowing and forming a capital structure combination that suits its activities.
Copyright (c) 2024 Imad Mohammed Abdulrahman Alkaisi (Author) https://creativecommons.org/licenses/by-nc/4.0