البعد السیاسی واثره علی معاییر المحاسبه المنظمه لمهنه المحاسبه (original) (raw)
Related papers
تأثیر البعد البیئى للمسؤولیة الإجتماعیة على تحقیق المیزة التنافسیة (دراسة میدانیة)
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tigariyyaẗ, 2023
This study aims to identify the impact of the environmental dimension of social responsibility on achieving the competitive advantage in its dimensions (cost, quality, and creativity) of companies providing mobile phone services within the Arab Republic in Egypt. Research methodology: Data and information were obtained using the survey method through a sample of (231) branch managers of mobile phone companies, and a sample of (374) employees working in mobile companies, as well as a sample of (384) of customers of these companies with a total of (989) A form was distributed electronically through the Google Word application, and a number of (705) survey forms were valid for statistical analysis, with a response rate of (71.28%). Multiple linear regression analysis was used the simultaneous estimation method Enter to test the direct effect of the independent sub-variable (the environmental dimension of social responsibility) on the dependent variable (the dimensions of competitive advantage). Research results: The most important results of the research showed that the environmental dimension of social responsibility has a positive impact on the competitive advantage of companies providing mobile phone service, meaning that attention to the environmental dimension has an interactive role to enhance the relationship between social responsibility and competitive advantage. Research recommendation: The importance of modernizing environmental systems within companies by moving towards the exploitation of renewable energy in carrying out the company's activities, activating the principles of social responsibility while including the environmental dimension within the company's strategy, spreading the culture of social responsibility among employees and customers effectively, which enhances environmental behaviors to establish the true concept of social responsibility.
2020
This study examined important aspects in the life of the Mufti of Palestine, Hajj Muhammad Amin Al-Husseini, and it aims to shed light on his leadership roles, and the importance of the study springs from in its handling of one of the most important Palestinian leadership figures in the twentieth century, and in the multiplicity of leadership roles that coincided with each other at times. The study adopted the method of historical research. It came in five sections, which dealt, respectively: his origin, his role as Mufti, his presidency of the Supreme Islamic Council, his presidency of the Higher Arab Committee, and his presidency of the Supreme Arab Authority. The study showed the leadership of Amin Al-Husseini and his leadership personality, and his great impact on the Palestinian issue and on Arab leaders and some international leaders.
الآثار الاقتصادیة للفساد على التنمیة الاقتصادیة والیات مکافحته
مجلة تطویر الأداء الجامعى, 2020
Corruption is a major cause of the spread of social, political and economic problems, as it is a social phenomenon that represents all aspects of society, which requires international efforts to combat it. Corruption exists in all governmental and private sectors through personal control or the monopoly of services and others, and corruption constitutes an obstacle to economic activity and negatively affects the business and investment circles and economic growth and drives backwardness, so we discussed corruption in this research and its repercussions on the economic development plans of countries by identifying what corruption is And its types and indicators of corruption and its impact on the economic development of countries and we dealt with anti-corruption mechanisms. We dealt with the mechanisms of combating corruption by spreading public awareness among members of society about the dangers of corruption and the need to combat it, and to ensure the selection of qualified people to occupy public and private jobs and justice in the distribution of salaries and benefits (equality between wages and productivity, activating the role of oversight and regulatory agencies, and legislative and judicial prosecution of corruption.
الفکر المحاسبى
The study aimed to identify the importance of applying international accounting education standards, and its role in developing the quality of the professional performance of the external auditor to review the extent of companies' commitment to the environmental dimension, and the impact of this on improving the quality of the environmental audit, by relying on a questionnaire distributed to a sample of faculty members, external auditors and users of financial reports The study reached an agreement between the investigative opinions of them about the importance of applying accounting education standards, especially continuous professional development and attention to ethical values and rules. The study also found a positive correlation statistically significant between the application The standards of accounting education and improving the quality of the professional performance of the external auditor on the environmental dimension. The study found a positive correlation between setting conditions for admission to accounting education programs and attention to ethical values and rules, evaluation of professional competencies and improving the quality of environmental auditing. The study recommended the need to pay attention to adding curricula on the environment within Accounting education programs, setting a set of rules and ethical values for the environmental dimension, and interest in establishing a specialization for environmental auditing within academic bodies in Egypt interested in research and development in that specialization .