Al-Mukhtar Journal of Economic Sciences
type: channel
description: 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.
publisher: Omar Al-Mukhtar University
language: en
publication name: Al-Mukhtar Journal of Economic Sciences
issn: 3006-1091
copyright: 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.
items: https://mdp.omu.edu.ly/journals/index.php/mjes/article/view/1450
items: Economic Forecasting of Oil Revenues in Libya "An Econometric Study for the Period (1962-2021) Using the (ARIMA) Model"
items: The Implications of Oil Price Fluctuations on the Libyan Economy An Analytical Study for the Period 1990-2023
items: Strategies for Managing Cultural Diversity in Multinational Work Environments: A Case Study of the Emirates Group
items: https://mdp.omu.edu.ly/journals/index.php/mjes/article/view/1275
items: Technological Progress and Its Impact on the Libyan Economy.
items: Obstacles to Financing Small and Medium Enterprises "A field study on the Development Bank, branches of the eastern region in Libya".
items: The Challenges Faced by Sabha University Students and Faculty in E-learning, From Their Perspective, During the COVID-19 Pandemic.
items: Foreign Direct Investment and Economic Growth in Maghreb Countries, Does Financial Development Mat-ter?
items: Evaluating the Performance of Libyan Commercial Banks Using Basic Financial Ratios.
items: 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.
items: 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).
items: Factors Affecting the Electronic Purchasing Behavior of the Libyan Consumer. An Applied Study on a Sample of Consumers in The City of Benghazi.
items: An Analytical Study of The Impact of Corruption on Agricultural Development in Libya (2002–2022)
items: Consolidating Financial Analysis Tools in Determining The Financial Structure Indicators of The Arab Company For Livestock Development For The Period (2014-2019)
items: The Impact of Oil Price Changes on Some Macroeconomic Factors in Libya: An Econometric Study For The Period 1970-2023.
items: The Extent of Agreement Among Accounting Professors on The Components for Implementing Environmental Cost accounting in Waste Recycling Companies.
items: The Extent of the Availability of the Elements of Applying Human Resource Accounting in the Libyan Petroleum Companies.
items: The Role of Artificial Intelligence in Achieving Sustainable Development and Strategies for Its Implementation in Iraq
items: The Digitization of Human Resources Management and Its Impact on Developing Administrative Creativity Among Employees “A field study on employees at the University of Derna"
items: Organizational Trust and Its Role in Enhancing Organizational Commitment "An Applied Study on A Sample of Employees at Al-Abraq Rural Hospital"
items: The Impact of Solvency Standards on Insurance Penetration "An Applied Study on the Insurance Sector in Libya
items: The Role of International Organizations in The Development of International Commercial Law and Controversial Transactions
items: Human Resources Development Strategies and Their Impact on Institutional Performance. "A field study on the Libyan National Commercial Bank"
items: Foreign Investment and Inclusive Growth in The Less Developing Countries LDCs
items: NUCLEAR CAPABILITY IN THE ISRAELI SECURITY STRAT-EGY AND ITS REPERCUSSIONS ON THE COURSE OF THE PEACE PROCESS IN THE ARAB REGION
items: The Effect of Corporate Characteristics on Corporate Social and Environmental Disclosure Levels: An Analytical Study of Commer-cial Banks Listed in the Istanbul Stock Exchange
items: REQUIREMENTS FOR THE AVAILABILITY OF KNOWLEDGE MANAGEMENT IN LIBYAN UNIVERSITIES: A CASE STUDY ON UNIVERSITY OF DERNA
items: The impact of liquidity on Libyan commercial banks (case study of the National Commercial Bank)
items: The Role of the Official Institutions Policy-making Process: Analytical Theoretical Study

https://mdp.omu.edu.ly/journals/index.php/mjes/article/view/1450
type: item
title: 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"
description: 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.
subject: Articles
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Board Characteristics
  topic: keywords
subject: Ownership Structure
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Commercial Banks
  topic: keywords
creator: Akram Hassan
creator: Khaled Fadhli
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 134
ending page: 161
doi: 10.54172/nt16j408

Economic Forecasting of Oil Revenues in Libya "An Econometric Study for the Period (1962-2021) Using the (ARIMA) Model"
type: item
description: 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.
subject: Articles
  topic: section
subject: Oil revenues
  topic: keywords
subject: Box-Jenkins Model
  topic: keywords
subject: Short-term Forecasting
  topic: keywords
creator: Magdy Masoud
rights: Copyright (c) 2025 Magdy Masoud (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 114
ending page: 133
doi: 10.54172/1fpewe98

The Implications of Oil Price Fluctuations on the Libyan Economy An Analytical Study for the Period 1990-2023
type: item
description: 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.
subject: Articles
  topic: section
subject: Oil prices
  topic: keywords
subject: Gross Domestic Product (GDP)
  topic: keywords
subject: Government spending
  topic: keywords
subject: Money supply
  topic: keywords
subject: Libyan oil sector
  topic: keywords
creator: Abdalmatlub Bufrouwa
rights: Copyright (c) 2025 Abdalmatlub Bufrouwa (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 101
ending page: 113
doi: 10.54172/4eszkc61

Strategies for Managing Cultural Diversity in Multinational Work Environments: A Case Study of the Emirates Group
type: item
description: 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.
subject: Articles
  topic: section
subject: Ccultural diversity
  topic: keywords
subject: Multinational corporations
  topic: keywords
subject: Emirates Group
  topic: keywords
subject: Diversity management
  topic: keywords
subject: Inclusive leadership
  topic: keywords
subject: Global HRM
  topic: keywords
creator: Asaad Elomami
rights: Copyright (c) 2025 Asaad Elomami (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 85
ending page: 100
doi: 10.54172/rjnej063

https://mdp.omu.edu.ly/journals/index.php/mjes/article/view/1275
type: item
title: 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
description: 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.
subject: Articles
  topic: section
subject: Organizational Integrity
  topic: keywords
subject: Job Stability
  topic: keywords
subject: Libya
  topic: keywords
creator: Nisreen Imraga
creator: Mahmoud Alfadheel
creator: khaled Mohamed
rights: Copyright (c) 2025 Nisreen Imraga, Mahmoud Alfadheel , khaled Mohamed (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 71
ending page: 84
doi: 10.54172/a2srb893

Technological Progress and Its Impact on the Libyan Economy.
type: item
description: 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.
subject: Articles
  topic: section
subject: Non-oil production sector
  topic: keywords
subject: Technological progress
  topic: keywords
subject: Outputs
  topic: keywords
subject: Factors of Production
  topic: keywords
subject: Growth
  topic: keywords
creator: Abdul Matloub Ahmed Boufarouh
rights: Copyright (c) 2025 Abdul Matloub Ahmed Boufarouh (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 128
ending page: 141
doi: 10.54172/txknxx14

Obstacles to Financing Small and Medium Enterprises "A field study on the Development Bank, branches of the eastern region in Libya".
type: item
description: 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.
subject: Articles
  topic: section
subject: Obstacles
  topic: keywords
subject: Financing
  topic: keywords
subject: Small and Medium Enterprises
  topic: keywords
subject: Development Bank
  topic: keywords
creator: Emhamad Abdullah Al-Mansouri
creator: Fouad Saleh Mohammed Masoud
rights: Copyright (c) 2025 Emhamad Abdullah Al-Mansouri, Fouad Saleh Mohammed Masoud (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 106
ending page: 127
doi: 10.54172/a5nx7294

The Challenges Faced by Sabha University Students and Faculty in E-learning, From Their Perspective, During the COVID-19 Pandemic.
type: item
description: 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.
subject: Articles
  topic: section
subject: E-learning
  topic: keywords
subject: The difficulties of E-learning
  topic: keywords
subject: The corona pandemic
  topic: keywords
creator: Mohamed Ali Al-Taher Abdo
rights: Copyright (c) 2025 Mohamed Ali Al-Taher Abdo (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 87
ending page: 105
doi: 10.54172/5e1ek106

Foreign Direct Investment and Economic Growth in Maghreb Countries, Does Financial Development Mat-ter?
type: item
description: 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
subject: Articles
  topic: section
subject: Foreign Investment
  topic: keywords
subject: Financial Development
  topic: keywords
subject: Economic Growth
  topic: keywords
subject: , The Maghreb Countries
  topic: keywords
subject: FGLS
  topic: keywords
creator: Hussen Faraj Alhwij
creator: Ismail Abdul Majeed Al-Muhaishi
rights: Copyright (c) 2025 Hussen Faraj Alhwij , Ismail Abdul Majeed Al-Muhaishi (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 77
ending page: 86
doi: 10.54172/m4wsz937

Evaluating the Performance of Libyan Commercial Banks Using Basic Financial Ratios.
type: item
description: 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.
subject: Articles
  topic: section
subject: Performance Evaluation
  topic: keywords
subject: Libyan Commercial Banks
  topic: keywords
subject: Financial Ratios
  topic: keywords
creator: Ibrahim Masoud Al-Farjani
creator: Ahmed Mohamed Naseeb
rights: Copyright (c) 2025 Ibrahim Masoud Al-Farjani, Ahmed Mohamed Naseeb (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 58
ending page: 76
doi: 10.54172/99rqfa67

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.
type: item
description: 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.
subject: Articles
  topic: section
subject: Quality, Indicator
  topic: keywords
subject: Accreditation Programs
  topic: keywords
subject: Postgraduate Studies
  topic: keywords
creator: Khaled Mohammed Zahmoul
rights: Copyright (c) 2025 Khaled Mohammed Zahmoul (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 30
ending page: 57
doi: 10.54172/4qa64n90

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).
type: item
description: 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.
subject: Articles
  topic: section
subject: Market Orientation
  topic: keywords
subject: E-Marketing
  topic: keywords
subject: Competitive Advantage
  topic: keywords
creator: Hussein Emhamed Al-Turaiki
creator: Shukri Abdul Karim Al-Sagheer
creator: Khaled Omran Karmad
rights: Copyright (c) 2025 Hussein Emhamed Al-Turaiki, Shukri Abdul Karim Al-Sagheer, Khaled Omran Karmad (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 18
ending page: 29
doi: 10.54172/0y9gc471

Factors Affecting the Electronic Purchasing Behavior of the Libyan Consumer. An Applied Study on a Sample of Consumers in The City of Benghazi.
type: item
description: 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.
subject: Articles
  topic: section
subject: Consumer behavior
  topic: keywords
subject: Purchasing behavior
  topic: keywords
subject: E-marketing, Benghazi
  topic: keywords
creator: Edreis. A Elhabony
rights: Copyright (c) 2025 Edreis. A Elhabony (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 01
ending page: 17
doi: 10.54172/s7c6t212

An Analytical Study of The Impact of Corruption on Agricultural Development in Libya (2002–2022)
type: item
description: 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.
subject: Articles
  topic: section
subject: : Corruption
  topic: keywords
subject: Agricultural Development
  topic: keywords
subject: Agricultural Investment
  topic: keywords
subject: Government Spending
  topic: keywords
subject: Agricultural Labor
  topic: keywords
subject: Libya
  topic: keywords
creator: Hnan Alabasi
creator: Abdulaziz Ebrikhaw
rights: Copyright (c) 2025 Hnan Alabasi, Abdulaziz Ebrikhaw (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 56
ending page: 70
doi: 10.54172/k9ep5a30

Consolidating Financial Analysis Tools in Determining The Financial Structure Indicators of The Arab Company For Livestock Development For The Period (2014-2019)
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial Structure
  topic: keywords
subject: Financial Analysis
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Profits
  topic: keywords
subject: Market Value
  topic: keywords
creator: Imad Mohammed Abdulrahman Alkaisi
rights: Copyright (c) 2024 Imad Mohammed Abdulrahman Alkaisi (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 224
ending page: 235
doi: 10.54172/4cr19c43

The Impact of Oil Price Changes on Some Macroeconomic Factors in Libya: An Econometric Study For The Period 1970-2023.
type: item
description: This study aimed to measure the impact of oil price shocks on the Libyan economy in both the short and long terms, and to examine the nature of the relationship between oil price fluctuations and the Libyan economy, identifying their effects and directional trends. Methodologically, the study relied on both a descriptive-analytical approach and an empirical approach using Vector Error Correction Models (VECM). Given the Libyan economy's heavy reliance on oil revenues, which constitute the main source of national income, the study analyzed the response functions of four economic variables: Net Foreign Assets, Gross Domestic Product, Government Expenditure, and Money Supply, along with variance decomposition analysis. The aim was to link the results and understand the cyclical nature of economic policies in Libya.
subject: Articles
  topic: section
subject: Oil prices
  topic: keywords
subject: Error correction Vectors
  topic: keywords
subject: Net Foreign Assets Money Supply
  topic: keywords
subject: Response Function
  topic: keywords
subject: Analysis of Variance Components
  topic: keywords
creator: Hanan Baraka
creator: Younes Boujelbane
creator: Sanad Husayn
rights: Copyright (c) 2024 Hanan Baraka, Younes Boujelbane, Sanad Husayn (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 249
ending page: 264
doi: 10.54172/sa9wy316

The Extent of Agreement Among Accounting Professors on The Components for Implementing Environmental Cost accounting in Waste Recycling Companies.
type: item
description: This study aimed to analyses the role of both financial and organizational environments, alongside information technologies, in supporting the adoption of environmental cost accounting and contributing to the achievement of economic and environmental sustainability. The study also examined the importance of compliance with the Basel Convention and the enhancement of environmental legislation to support environmental performance and improve the quality of accounting information. The research employed an analytical approach, utilizing statistical tools such as the T-Test to analyses data from a sample of accounting professors. The results indicated a significant consensus among participants regarding the role of environmental systems in supporting environmental cost accounting, with high average scores and a low standard deviation, reflecting a convergence of opinions on the importance of these systems.
subject: Articles
  topic: section
subject: Environmental costs
  topic: keywords
subject: Environmental accounting
  topic: keywords
subject: Recycling, waste
  topic: keywords
subject: Higher education institutions
  topic: keywords
creator: Naser Elfituri
creator: Eman Taha
creator: Mohammed Khayal
rights: Copyright (c) 2025 Naser Elfituri, Eman Taha, Mohammed Khayal (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 36
ending page: 55
doi: 10.54172/1bzmnm47

The Extent of the Availability of the Elements of Applying Human Resource Accounting in the Libyan Petroleum Companies.
type: item
description: The study aimed to identify the extent of the availability of the elements of applying human resource accounting in Libyan petroleum companies, through pointing out the most important elements, which were the extent of awareness of the senior management regarding the importance of human resource accounting, and the extent of the interest in the accounting measurement of human resources, and finally the appropriateness of the current accounting systems in Libyan petroleum companies to applying human resources accounting. To achieve the purpose of the study, the descriptive approach was used, 166 questionnaires was distributed on financial managers and the employees of the accounting department and internal audit department of Libyan petroleum companies, 130 Reponses were retuned and was used in the descriptive statistics and inferential statistics. The findings indicated that, there is an awareness of the importance of human resources accounting, and showed administrations’ interest in accounting measurement of human resources, and there is accounting systems in selected companies provides at least the minimum possibility of applying human resources accounting.
subject: Articles
  topic: section
subject: Human Resources Accounting
  topic: keywords
subject: Libyan Oil Companies
  topic: keywords
subject: Human Resources Accounting System
  topic: keywords
creator: Rezgalla Abdalla
creator: Hafied Bu-Shl
rights: Copyright (c) 2025 Rezgalla Abdalla, Hafied Bu-Shl (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 12
ending page: 35
doi: 10.54172/f451zr86

The Role of Artificial Intelligence in Achieving Sustainable Development and Strategies for Its Implementation in Iraq
type: item
description: This research aims to explore the role of artificial intelligence (AI) in achieving the Sustainable Development Goals as outlined in Iraq's Vision 2030. It examines AI's impact on sustainable development across economic, social, and environmental dimensions within both the public and private sectors. Utilizing a descriptive and analytical approach, the study concludes that AI cannot be fully integrated into Iraq's business environment at this time due to inadequate infrastructure and economic systems. For effective integration, Iraq must develop a skilled workforce adept in AI applications and modern production methods. This includes implementing an AI curriculum in advanced education, establishing industrial, agricultural, and service hubs, and attracting investments from public and private sectors. Crucially, Iraq needs to invest in technology and create a robust regulatory framework. These initiatives can unlock new business opportunities for youth and enterprises of all sizes, thereby fostering economic growth in Iraq.
subject: Articles
  topic: section
subject: Artificial intelligence
  topic: keywords
subject: Sustainable Development
  topic: keywords
subject: Iraq Economy.
  topic: keywords
creator: Ali Taan
creator: Ghazi Albayati
rights: Copyright (c) 2025 Ali Taan, Ghazi Albayati (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 01
ending page: 11
doi: 10.54172/4btf5552

The Digitization of Human Resources Management and Its Impact on Developing Administrative Creativity Among Employees “A field study on employees at the University of Derna"
type: item
description: The study aimed to identify the impact of the digitization of human resources management on developing creativity and innovation among employees at the University of Derna. The study sample is 165 individuals using a simple random sample and study reached a high level of digitization of human resources at the University of Derna in all its dimensions. (Digital selection and recruitment, digital employee performance evaluation, digital development and training, digital administrative empowerment) as well as the high level of creativity and innovation among employees at the University of Derna and the presence of a statistically significant positive effect of the level of digitization of human resources management in developing creativity and innovation among employees at the University of Derna.
subject: Articles
  topic: section
subject: Digitization of human resources management
  topic: keywords
subject: Creativity and innovation
  topic: keywords
subject: University of Derna
  topic: keywords
subject: Employees
  topic: keywords
creator: Nagah Abduljwad Gidar
rights: Copyright (c) 2024 Nagah Abduljwad Gidar (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 191
ending page: 206
doi: 10.54172/jvtz0k22

Organizational Trust and Its Role in Enhancing Organizational Commitment "An Applied Study on A Sample of Employees at Al-Abraq Rural Hospital"
type: item
description: The current study sought to investigate the role played by organizational trust in its dimensions (trust in senior management, trust in direct supervisor, trust in co-workers) in enhancing organizational commitment in its dimensions (affective commitment, normative commitment, and continuance commitment). The study population consisted of (279) employees in the medical and administrative professions at Al-Abraq rural hospital. The descriptive analytical approach was used, and the questionnaire was the tool used to collect data. The statistical program (SPSS v25) was used to process the data collected from the simple random sample estimated at (138) employees. The results of the study revealed that the level of organizational trust was high, and the level of organizational commitment was also high among hospital employees. The study also found that there was a statistically significant effect of organizational trust on organizational commitment, as well as there was a statistically significant effect for each dimension of organizational trust on organizational commitment in the hospital under study. The study recommended that the hospital management should realize the meaning and importance of organizational trust and its impact on improving and enhancing the organizational commitment of its employees.
subject: Articles
  topic: section
subject: Organizational Trust
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Al-Abraq Rural Hospital
  topic: keywords
creator: Elmabrouk Elmabrouk
rights: Copyright (c) 2024 Elmabrouk Elmabrouk (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 207
ending page: 223
doi: 10.54172/ae9a8526

The Impact of Solvency Standards on Insurance Penetration "An Applied Study on the Insurance Sector in Libya
type: item
description: The study mainly aims to clarify the impact of solvency standards on the Penetration of insurance in the Libyan insurance sector by knowing the impact of a set of solvency standards and by using the descriptive and inferential approach in collecting and analyzing data for the financial statements of the insurance sector in Libya during the period from 2014 to 2020 and by using the method of estimating the least squares to test the sub-hypotheses, and the correlation matrix to test the main hypothesis. The study also concluded that there is a statistically significant moral impact of the solvency standards on the Penetration of the Libyan insurance sector. There is also a statistically significant effect of the solvency rate on the gross premiums, the liquidity rate (the rate of technical provisions to liquid assets), and the structural rate (the rate of technical provisions to equity) on the Penetration of insurance in Libya, while there is no statistically significant effect on the retention rate and adequacy of technical provisions and the solvency rate on the net premium on the Penetration of Libyan insurance. One of the most important recommendations of the search is the need to urge researchers to provide more research on the Penetration of insurance and its impact on other variable
subject: Articles
  topic: section
subject: Penetration Insurance
  topic: keywords
subject: Solvency Standards
  topic: keywords
subject: Insurance Sector
  topic: keywords
creator: Khaled Rahil
creator: Zainab Sadaga
rights: Copyright (c) 2024 Khaled Rahil, Zainab Sadaga (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 167
ending page: 190
doi: 10.54172/0h1naq71

The Role of International Organizations in The Development of International Commercial Law and Controversial Transactions
type: item
description: The study of international law is of great importance, given its effective role in openness to other laws and coordination and interaction between various contemporary laws. It is a law based on openness between countries and not based on individualism and isolation. As people and money move across the borders of one country to another country, this law was created to deal with this type of legal relations, as it by nature aims to find appropriate solutions for special legal relations that cross borders. Therefore, many organizations were established, which had a significant impact regarding the rules of international law and its development, in relation to regulating international commercial and investment transactions. The current research seeks to achieve several goals, such as identifying the concept of international organizations and their types, addressing the concept of the legal personality of international organizations and the powers delegated to them and the effects resulting from the acquisition of that legal personality by international organizations, and reviewing the extent of development occurring in international relations as a result of the emergence of international organizations. The regulation of international trade and investment transactions has gone through several stages, and these phases have always been related to international organizations such as the United Nations and the World Trade Organization. Hence, it was necessary to study the role of these organizations in the development of international law with regard to the regulation of international trade and investment transactions. The research revolves around a main problem: What role do international organizations play in regulating international trade and investment transactions? In preparing the research, the researcher relied on the descriptive analytical method. At the end of the research, several results were reached: The concept of international legal personality emerged for int…
subject: Articles
  topic: section
subject: International Organizations
  topic: keywords
subject: International Legal Personality
  topic: keywords
subject: International Law
  topic: keywords
subject: Regulation of International Commercial Transactions
  topic: keywords
subject: Regulation of International Investment Transactions
  topic: keywords
creator: Nouri Rashwan
creator: Abdalhade Ramdan Amrajaa Mohammd
rights: Copyright (c) 2024 Nouri Rashwan, Abdalhade Ramdan Amrajaa Mohammd (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 236
ending page: 248
doi: 10.54172/4y8bvs27

Human Resources Development Strategies and Their Impact on Institutional Performance. "A field study on the Libyan National Commercial Bank"
type: item
description: This study aims to identify the level of application of human resources development strategies at the National Commercial Bank and its impact on its institutional performance. A random sample was selected from the study population, which includes the bank’s department directors, department heads, and administrative unit heads. (63) Questionnaires were distributed, and the number of questionnaires suitable for statistical analysis were (60). Pearson’s statistical coefficient and regression analysis were used to measure the effect of applying human resources development strategies (the independent variable) on institutional performance (the dependent variable). The study showed that the level of application of human resources development strategies, which were the training strategy, administrative development strategy, and organizational learning strategy in the commercial bank under study, was average. The study also showed that the institutional performance in the bank under study was not high, and showed the results of testing the main hypothesis, which emerged from it, were that, there was a statistically significant impact of human resources development strategies, which were the training strategy, the administrative development strategy, and the organizational learning strategy, on the institutional performance of the National Commercial Bank under study at a significant level (0.05 ≥ α). The study recommended investing in the positive relationship between the study variables, due to the existence of a correlation between them, and the positive impact of human resources development strategies on the bank’s institutional performance, which will be reflected positively in improving the bank’s performance in general, as this positive relationship should be maintained and its human resources should be developed.
subject: Articles
  topic: section
subject: Human resources development strategies
  topic: keywords
subject: Institutional performance.
  topic: keywords
subject: the Libyan National Commercial Bank
  topic: keywords
creator: Abdulslam Mohammed Abduljwaad Abdulrahim
creator: Huusin Salim
rights: Copyright (c) 2024 Abdulslam Mohammed Abduljwaad Abdulrahim, Huusin Salim (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 146
ending page: 166
doi: 10.54172/07w71z64

Foreign Investment and Inclusive Growth in The Less Developing Countries LDCs
type: item
description: The main aim of this study is to investigate the nature of relationship between foreign direct investment FDI and inclusive growth in a sample of 29 less developing countries LDCs in the year 2021. In order to achieve its objective, the study utilized robust regression technique, using robust least squares method. The findings of the study indicated a weak positive and significant relationship between FDI and inclusive growth. In other words, one unit of cross-country differences in FDI can create cross countries differences by 0.0002 unit.
subject: Articles
  topic: section
subject: Foreign direct investment
  topic: keywords
subject: Inclusive growth
  topic: keywords
subject: less developing countries
  topic: keywords
subject: Robust regression.
  topic: keywords
creator: Hussen Alhwij
rights: Copyright (c) 2024 Hussen Faraj Alhwij (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-12-31
publication date: 2024-12-31
starting page: 140
ending page: 145
doi: 10.54172/fmkkv713

NUCLEAR CAPABILITY IN THE ISRAELI SECURITY STRAT-EGY AND ITS REPERCUSSIONS ON THE COURSE OF THE PEACE PROCESS IN THE ARAB REGION
type: item
description: Israeli nuclear capability represents a major concern among the Arab countries، given the serious threat it represents to their national security، especially after the Arab countries felt the weakness of their position in the settlement negotiations in the face of the strong Israeli negotiating position based on the monopoly of nuclear weapons in the region، which led to Israeli intransigence.” It is unjustified by refusing to implement UN Security Council resolutions، and not respecting what was agreed upon in the settlement negotiations beginning with the Madrid Conference in 1991 until today، This is in order to impose a peace program in their favor and at the expense of the national interests of the Arab countries، and in light of the obstruction of the peace process and the weakness of the peaceful option of the Arab countries، they were forced to adopt the option of resistance and search for a strategic، or even traditional، deterrent through which they can create a regional balance that restores balance to their negotiating position in a way that enables them of reaching a just peace process.
subject: Articles
  topic: section
subject: Israeli nuclear capability
  topic: keywords
subject: Arab-Israeli settlement negotiations
  topic: keywords
subject: Arab national security
  topic: keywords
creator: Hesham khalefa Alkasih
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc/4.0
date: 2024-06-30
publication date: 2024-06-30
starting page: 118
ending page: 139
doi: 10.54172/m8nr8n78

The Effect of Corporate Characteristics on Corporate Social and Environmental Disclosure Levels: An Analytical Study of Commer-cial Banks Listed in the Istanbul Stock Exchange
type: item
description: This study sought to exam the existence of the relationship, and influence between company characteristics on the level of social disclosure and environmental disclosure separately in commercial banks listed on the stock market in Istanbul. Six firm characteristics were identified: the size, the age, financial leverage, return on assets, return on equity and earnings per share. The study population consisted of 12 commercial banks registered on the stock market in Istanbul, and the study data was collected from reports, financial statements, and annual social and environmental reports of the fiscal year 2022. After applying descriptive statistics and correlation and regression tests, the results of study showed that there is no statistically relationship for all characteristics with social disclosure, and there is a linear relationship only for company size and return on assets with the level of environmental disclosure. The study also proved that there is no effect of all characteristics on the level of social and environmental disclosures in the targeted banks.
subject: Articles
  topic: section
subject: Corporate characteristics
  topic: keywords
subject: Social disclosure
  topic: keywords
subject: Environmental disclosure
  topic: keywords
subject: Commercial banks
  topic: keywords
subject: GRI
  topic: keywords
creator: Imad Mohamed Feneir
creator: Faisal Mohamed Abdeljalil
rights: Copyright (c) 2024 Imad Mohamed Feneir, Faisal Mohamed Abdeljalil (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-06-30
publication date: 2024-06-30
starting page: 95
ending page: 117
doi: 10.54172/9fwrwd17

REQUIREMENTS FOR THE AVAILABILITY OF KNOWLEDGE MANAGEMENT IN LIBYAN UNIVERSITIES: A CASE STUDY ON UNIVERSITY OF DERNA
type: item
description: The study aims to assess the availability of knowledge management requirements at the University of Derna. To achieve the study's objectives, a descriptive methodology was followed. The study revealed that the overall level of availability of knowledge management requirements at the University of Derna is high. Finally, the study provided a set of recommendations expected to be followed to enhance the knowledge management level at the university under study.
subject: Articles
  topic: section
subject: Requirements
  topic: keywords
subject: Knowledge Management
  topic: keywords
subject: University of Derna
  topic: keywords
creator: Abdalmatlub Mohamed Mukhtar
rights: Copyright (c) 2024 Abdalmatlub Mohamed Mukhtar (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-06-30
publication date: 2024-06-30
starting page: 79
ending page: 94
doi: 10.54172/19fc6948

The impact of liquidity on Libyan commercial banks (case study of the National Commercial Bank)
type: item
description: This study aims to measure the impact of liquidity on the profitability of commercial banks through a standard study on the National Commercial Bank of Libya, based on annual data for the period extending from (2004 - 2019). To achieve this goal, the ARDL model was used, based on the two variables: bank profitability as a dependent variable. Liquidity as an independent variable, and the results indicate that there is no cointegration relationship between return on assets, return on equity, and liquidity. The benchmark study found that liquidity had no effect in the long term on the bank’s ability to increase its profitability, but in the short term, liquidity during period t had a negative effect on the return on assets, unlike periods t-1 and t-2, in which the effect was positive and significant. In improving the return on assets, the effect was also positive regarding the return on equity in the short term.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: liquidity
  topic: keywords
subject: Commercial banks
  topic: keywords
subject: ARDL model
  topic: keywords
creator: Mabruka Mohamed Atwa
creator: Iman Saleh Abdelkader
rights: Copyright (c) 2024 Mabruka Mohamed Atwa, Iman Saleh Abdelkader (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-06-30
publication date: 2024-06-30
starting page: 63
ending page: 78
doi: 10.54172/xvemcv46

The Role of the Official Institutions Policy-making Process: Analytical Theoretical Study
type: item
description: This study aims to identify the public policy-making process, and it explain its various stages. In addition, it describes and analyzes the role of official institutions within the political system in this process, represented by the role of each of the legislative, executive, and judicial authorities, and government administration, or what is known as the bureaucratic apparatus. The study relied on the descriptive analytical approach and the researchers used the documentary research method that provides the information and data related to the objectives of the study and its three demands. Also, it concluded with a set of results. The most important of these results are: those official institutions have an essential role in the policy-making process with their specializations in various fields, including what is of a legislative, supervisory, or financial nature. They range between a primary role and a secondary role, as the case in the role of both the legislative and executive authorities. Furthermore, there are some important recommendations. The most significant one is focusing on studies in the field of public policy, whether by Libyan academic and educational institutions, or by specialized research centers, which provide studies of making, implementing and evaluating public policy in official institutions within the institutions of the political system in Libya.
subject: Articles
  topic: section
subject: The public policy making process
  topic: keywords
subject: Analytical theoretical reading
  topic: keywords
subject: The role of official institutions
  topic: keywords
creator: Oqah Abdullah Mohammed
creator: Fadheel Almahdi Abdulrasul
rights: Copyright (c) 2024 Oqah Abdullah Mohammed , Fadheel Almahdi Abdulrasul (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-06-30
publication date: 2024-06-30
starting page: 49
ending page: 62
doi: 10.54172/5c9xt091