Derna University Journal of Humanities and Social sciences
A Peer-Reviewed, Open-Access Scientific Journal The journal specializes in publishing scholarly work in the fields of humanities and social sciences, including the disciplines of management and economics, English language, education and psychology, sociology, geography, law, media, and Arabic language. It is issued by the University of Derna with two issues annually and holds the legal deposit number (37/2023) at the National Library in Benghazi, in addition to the International Standard Serial Number ISSN: 2959-6483. The journal has received an Arab Impact Factor of 0.84, is accredited by the Publications Authority of the Ministry of Culture and Knowledge Development, and is an official member of Crossref, where its published research articles are assigned Digital Object Identifiers (DOI).
The Role of Artificial Intelligence in Promoting Financial Inclusion: A Field Study of Al-Aman Bank for Trade and Investment
This study investigates the role of artificial intelligence (AI) in promoting financial inclusion at Al-Aman Bank for Trade and Investment. Specifically, it examines how AI-driven financial service contributes to improving financial inclusion of further customer access and service efficiency. The study adopts a descriptive quantitative research design to assess the extent of AI application and its relationship with financial inclusion indicators. Data were collected through a structured questionnaire distributed across three branches of Al-Aman Bank (Al-Siyahiya, Dhat Al-Emad, and Al-Dhahra). The collected responses were analysed using the Statistical Package for the Social Sciences (SPSS), employing appropriate descriptive statistical techniques to evaluate patterns of AI utilisation and accessibility of financial services. The findings indicate that the bank demonstrates a high level of reliance on AI applications in delivering financial services, which significantly enhances service efficiency and operational performance. The results also show that the sufficient bank’s geographical branch distribution facilitates broader customer access to financial services. Moreover, digital financial services are widely available, enabling customers to conduct transactions regardless of time and location. However, the analysis reveals that financial illiteracy among customers remains a significant barrier to the effective adoption of electronic financial services. The study recommends that Al-Aman Bank should continue investing in AI-based financial technologies to improve service quality, reduce operational errors, and enhance overall institutional performance. It also highlights the importance of maintaining and expanding branch distribution in densely populated and underserved regions. Additionally, the study emphasises the need for targeted financial literacy programmes to improve customer awareness and utilisation of digital financial services, thereby strengthening financial inclusion outcomes.
Requirements for Implementing Electronic Management and Their Relationship with Job Performance: A Field Study on Administrative Employees at the General Administration Bureau of Omar Al-Mukhtar University
This study aimed to examine the extent to which the requirements for implementing electronic management are available and their relationship with the level of job performance from the perspective of administrative employees at the General Administration Office of Omar Al-Mukhtar University. The descriptive approach was adopted, and a stratified random sample of (103) respondents was selected. All questionnaires were retrieved, and after review, (102) questionnaires were found to be valid for statistical analysis. The main findings revealed that the requirements for implementing electronic management were available at a high level, and the dimensions of job performance also scored a high level. In addition, the results indicated the existence of a statistically significant relationship between the requirements for implementing electronic management (human, financial, administrative, and technical) and job performance. Among the most important recommendations of the study was the need to continue supporting existing electronic systems to ensure the sustainability of good performance, as well as to further support flexible work teams and enhance their ability to adapt to emerging technological and administrative challenges.
The Relationship between Emerging Technologies, Economic Growth, and Climate Change in Arab Countries: An Econometric Study for the Period 2000–2021
This study explored the role of emerging technologies in balancing economic growth and climate change, seeking to understand the triangular relationship between these factors. It employed econometric methods to analyze econometric models that attempt to elucidate this impact in Arab countries from 2000 to 2021 using quarterly data. The study utilized the Autoregressive Distributed Lag (ARDL) Bounds Test. The findings revealed a strong and statistically significant relationship between economic growth and carbon dioxide emissions in Arab countries. Emerging technologies, however, have had a negative impact on climate change. Similarly, renewable energy also exhibited a negative relationship with carbon dioxide emissions. Conversely, the study found that climate change negatively impacted economic growth in Arab countries. Renewable energy, on the other hand, played a significant role in reducing carbon dioxide emissions. The study concludes that emerging technologies can play a crucial role in achieving a balance between economic development and combating climate change. This study recommends that Arab countries increase spending on research and development in emerging technology fields to support the development process and to have a positive impact on the environment. The study also recommends a gradual shift towards clean energy, which will have a positive impact on economic growth as well as on climate change, especially in light of the renewable energies that abound in the Arab region, such as solar energy, wind energy, and environmentally friendly green hydrogen, particularly in oil-producing countries that contribute a larger percentage to carbon dioxide emissions compared to non-oil-producing countries.
The Reality of Using Information Technology in Accounting Education at Al-Sayyid Muhammad bin Ali Al-Senussi Islamic University from the Perspective of Accounting Students
The main objective of this study is to identify information technology in its dimensions (software, networks, capabilities) in accounting education from the perspective of accounting students at Sayyid Muhammad bin Ali al-Sanusi Islamic University, by: identifying the extent to which computer programs and applications can be suitable in accounting education, Demonstrating the feasibility and quality of internet networks and electronic communication in accounting education; and the availability and quality of material and human resources supporting the use of information technology; in order to enhance learning, efficiency and improve skills for accounting students and graduates, To prepare them for the demands of the modern labor market in light of digital transformation, and to achieve the study's objectives, the descriptive-analytical method was used. Data was collected using a questionnaire, and (74) forms were distributed to the study sample, which consisted of regular accounting students for the fall semester of 2025-2026Seventy (70) forms suitable for analysis were retrieved, and the SPSS program was used. The study reached several results, the most important of which is: the existence of a statistically significant effect of the use of information technology in accounting education from the perspective of accounting students at Sayyid Muhammad bin Ali al-Sanusi Islamic University.
Al-Sayyid Muhammad bin Ali Al-Senussi Islamic University
The Impact of Internal Control Indicators on Credit Risk: An Analytical and Econometric Study on the National Commercial Bank of Libya
This study aims to provide empirical evidence on the impact of internal control indicators and structural characteristics on credit risk using the Autoregressive Distributed Lag (ARDL) model. The study is based on data from the National Commercial Bank of Libya (2008–2022), with annual data converted to quarterly frequency for econometric analysis, yielding 57 observations. The results indicate that internal control indicators (Audit Committee, Control Activities) and structural characteristics (Bank Size and Age) have a significant negative effect on credit risk in the long run. In the short run, the immediate impact was limited to bank size and lagged credit risk, suggesting that procedural control mechanisms require a longer time horizon to influence credit quality compared to the immediate effect of structural resources.
The Role of Cultural Dimensions in the Non-Adoption of International Financial Reporting Standards in Libya "A Study of the Points of View of Professionals and Academics"
The study aimed to identify the role of cultural dimensions in the non-adoption of International Financial Reporting Standards (IFRS) in Libya, based on Hofstede's cultural theory. The study used an inductive approach to accurately identify the study variables; and the deductive approach to test the study's hypotheses and draw practical conclusions. Data were collected using a questionnaire distributed to certified public accountants and faculty members from the Accounting and Sociology departments and then analyzed using the R statistical software. The results of the study showed that all six cultural dimensions were statistically significant, i.e., cultural dimensions played a role in the non-adoption of IFRS in the Libyan environment, as evidenced by the high-power distance, increased tendency toward collectivism, fear of ambiguity, dominance of masculine values, weak long-term orientation, and high level of self-control in Libyan society. These factors represent cultural barriers to the adoption of international accounting standards, limit openness to these standards, and weaken the regulatory and professional flexibility necessary for their implementation. The results also showed that demographic differences are highly homogeneous, as demographic variables did not show significant differences in the respondents' opinions on the role of cultural dimensions in the non-adoption of international standards for financial reporting, with the exception of limited effects of educational qualifications, professional experience, and professional specialization on only some dimensions, confirming that the non-adoption of IFRS is mainly due to the general cultural characteristics of society rather than individual or professional differences. Based on this, the study recommends the need to adopt a comprehensive reform approach that takes into account the cultural dimension, by reducing centralization and promoting professional participation, developing the individual responsibility of accountants, and reducing resistance to change through practical training and guidance, in addition to developing a long-term national plan for the implementation of IFRS, providing training and awareness about the standards, and supporting cultural change programs and professional networking with successful international experiences.
adoption of international financial reporting standards
Imagery and Composition in Diwan Al-Farasha by Lahcen Al-Soussi: A Stylistic Reading
This study examines the phenomena of imagery and syntactic structures in the poetry collection “Al-Farasha” (The Butterfly) by the Libyan poet Hassan Al-Sousi. It focuses on the most prominent types of imagery in the collection, addressing simile and its forms, as well as metaphorical imagery, particularly personification. The study then moves to the analysis of syntactic structure, highlighting the most significant structural phenomenon in the collection, namely the use of rhetorical (non-declarative) expressions and their role in shaping the semantic dimensions of the poetic texts.
Dr. Abdulmunem Suleiman Muhammad Al-Mansouri
Current Shariah Issues Regarding Visa Cards Issued by Commercial Banks
This study examines the shariah issues surrounding the $4000 Visa card. It is divided into two sections: the first addresses the issue of obtaining the Visa card (in the first subsection), and the second addresses the issue of selling the Visa card. The second section focuses on the issue of borrowing to load the Visa card (in the first subsection), and the issue of imposing a tax on the dollar (in the second subsection). The rulings on these transactions involving the $4000 Visa card are clarified through case studies. The results indicate that these transactions contain numerous shariah concerns, most notably usury and breach of contract. Several recommendations are made based on this study, emphasizing the necessity of regulating banking transactions using this card in accordance with Islamic principles
Libyan Didactic Poems and Their Role in Facilitating the Study of Islamic Creed: The Poem “Al-Yāqūta al-Farīda fī al-Sitt wa al-Sittīn ʿAqīda” by Shaykh Muhammad al-ʿAkkārī al-Ṭarābulsi (d. 1895) as a Model
Shaykh Muhammad al-ʿAkkārī al-Ṭarābulsi (d. 1895) is regarded as one of the prominent scholars of Tripoli who contributed to various Islamic sciences, including jurisprudence, Sufism, and ethics. One of his notable scholarly works is his didactic poem on the science of Tawḥīd entitled Al-Yāqūta al-Mufrada, composed of thirty-two verses in the rajaz metre. In this poem, the author presents sixty-six core creedal principles derived from the fundamental declaration of faith (lā ilāha illā Allāh, Muḥammad rasūl Allāh), which constitutes the foundation of Islamic belief. The poem encompasses the major divisions of Islamic theology recognized by Sunni scholars, namely theology (ilāhiyyāt), prophethood (nubuwwāt), and transmitted matters (samʿiyyāt), with theology occupying the largest portion, amounting to fifty creeds. The poem is characterized by clarity, brevity, and accessibility, reflecting a pedagogical style aimed at facilitating the understanding of Sunni creed. Throughout the work, the author adheres closely to the established doctrines of Ahl al-Sunna wa al-Jamāʿa.
Dr. Bubakr Saleh Ibrahim Filoug Al-Zaidi
The effect of Strategic Leadership on Organizational Agility at Almadar Aljadeed Telecommunications Company in Benghazi
This study aimed to identify the effect of Strategic Leadership on Organizational Agility at Almadar Aljadeed Telecommunications Company in Benghazi, Libya, from the employees' perspective. To achieve the objectives of the study, a descriptive-analytical approach was adopted. and the primary data collected for the purposes of this study by using a questionnaire developed by the researcher based on relevant previous studies. The study sample consisted of (118) employees selected using a simple random sampling technique. After conducting the appropriate statistical analysis, the finding indicates that the overall level of Strategic Leadership practices within the company was moderate. The results also indicated a moderate level of organizational Agility. Moreover, the study demonstrated a statistically significant effect of Strategic Leadership on the Organizational Agility at a level of significance (0.05). In addition, each dimension of Strategic Leadership was found to have a statistically significant effect on Organizational Agility.
Almadar Aljadeed Telecommunications Company
The Byzantine Empire during the Reign of Emperor Manuel I Komnenos (1143 CE / 537 AH – 1180 CE / 576 AH)
For most of its existence, the Byzantine Empire constituted the greatest economic, cultural, and military power in Europe. It was the direct continuation of the Roman Empire in the East. By the twelfth century, the Byzantine Empire experienced a military, financial, and territorial revival. The Komnenian dynasty (1081 CE / 473 AH – 1185 CE / 581 AH) recovered certain territories and imposed its dominance, albeit briefly, during the twelfth century (sixth century AH). The Byzantine Emperor Manuel Komnenos, who succeeded his father Emperor John II Komnenos (1118 CE / 512 AH – 1143 CE / 537 AH), worked to secure the empire’s borders by launching military campaigns against neighboring powers in both the East and the West. Emperor Manuel I (1143 CE / 537 AH – 1180 CE / 576 AH) also facilitated the passage of the Second Crusade through his empire in 1147 CE / 541 AH. He formed an alliance with the Crusader Kingdom of Jerusalem and dispatched a large fleet to participate in the invasion of Fatimid Egypt. His policies resulted in significant territorial gains, and the empire’s borders in Anatolia, as well as its European frontiers, were stabilized. The Byzantine Empire during the reign of Manuel Komnenos (1143 CE / 537 AH – 1180 CE / 576 AH) represents an important subject worthy of study and research within the context of the Middle Ages.
An inductive analysis from the start of Surat Al-Baqarah to the finish of Surat Al-Kahf of interrogative and its influence on the interpretation of Quranic verses
This study looks at the question word hal in Surah Al-Baqarah through Surah Al-Kahf to see how it changes the meaning of Quranic verses. To do this, the study first defines questions, the word hal, and its different kinds. Then, it checks when hal is used as a question that doesn't need an answer, a statement, a side point, or a command. It also looks at how each use changes the meaning of the verses. Because of what the study covers, it uses a method that breaks things down and draws conclusions from them. The study found that the word hal appears 36 times in the first part of the Quran. Most of these are questions that don't need answers (25 times), followed by commands (5 times), and statements and side points (3 times each). In most cases, hal takes on meanings different from its original one.
The mediating Role of Quality of Work Life in the relationship between the Moral Leadership and Job Performance :A filed study at the University of Benghazi
The study aims to identify the effect of Quality of Work Life as a mediating variable in the relationship between the Moral Leadership and Job Performance among the employees of University of Benghazi. To achieve this, the descriptive approach was followed, and the questionnaire was used to collect data from the study sample, which amounted to (390) employees, who were chosen in a simple random way. The SPSS program was used by adding the Macro analysis Process of Hayes. The study reached many results, the most important of which are the level of Moral Leadership and Job Performance were high, while the level of the Quality of Work Life was medium. The results also concluded that Quality of Work Life partially mediates the relationship between Moral Leadership and Job Performance. The study presented a set of recommendations that may contribute to developing in the level of study variables.
Measuring the impact of the economic crisis and the period of political division on the Libyan economy
The research aimed to measure the impact of the economic blockade crisis and the period of political division on the Libyan economy. It became clear that the period of the economic blockade, which represents the first crisis in the model, had no impact on the economy in the long term. The model also revealed that the period of political and economic division, which represents the second crisis, has had a negative impact on the economy in the long term. This impact is estimated to result in a decline in GDP of approximately 15,677.6 million dinars annually. The results also showed that there is a direct relationship between public spending and gross domestic product, while it was shown that there is a statistically insignificant inverse relationship between the money supply and the gross domestic product. This means that the money supply does not affect economic performance in the short term. It also shows that there is a statistically insignificant direct relationship between the change in the exchange rate and the gross domestic product, while there is an inverse relationship between the change in the exchange rate and the gross domestic product in the first period.
The Judge Litigating Suit as Legal Guarantee for Judges and Litigants Analysis Under Libyan Civil Procedural Law
The independence and impartiality of the judiciary are fundamental pillars for achieving justice and ensuring public trust in the judicial system. To enable judges to perform their duties with confidence, legal safeguards must be in place to protect them from direct legal accountability, while acknowledging the possibility of human error in their work. Accordingly, the Libyan legislator established the recusal lawsuit or judicial accountability lawsuit as a special mechanism for holding judges accountable, distinct from ordinary legal proceedings, in recognition of their esteemed role in upholding justice. The recusal lawsuit aims to strike a balance between safeguarding judges from undue pressure and protecting litigants' rights. It allows aggrieved parties to seek compensation for damages resulting from judicial errors without undermining judicial independence. This legal remedy is examined in terms of its conditions, procedures, and effects under the Libyan Code of Civil Procedure to assess its effectiveness in ensuring fair and impartial justice. The core research problem revolves around the extent to which the recusal lawsuit provides comprehensive protection for both judges and litigants, while preserving judicial neutrality and independence. The study raises key questions regarding the concept of the lawsuit, its grounds, stages, and its role in reinforcing trust in the judicial system. A deductive-analytical approach is applied to examine the relevant provisions of the Libyan Code of Civil Procedure governing the recusal lawsuit.
Birth is a disastrous event: The problem of birth in Cioran's philosophy
The research aims to introduce the problematic that represents the cornerstone of Cioran's philosophy, which is the issue of birth. The primary hypothesis it adopts is that birth constitutes the starting point for all other issues, such as pain and death; without birth, humanity would not know any other tragedy. In this context, it addresses women as the primary responsible party for the event of birth, in addition to discussing everything related to women and birth, such as the bond of love, which he sees as the best connection that preserves the status of women. In contrast, marriage is viewed as detrimental, as it undermines the highest human feeling, which is love. Ultimately, it arrives at a rejection of birth, even if that requires legitimizing abortion, in order to achieve the ultimate goal of the extinction of the human race.
The Impact of Strategic Intelligence on Improving the Decision-Making Process from the Perspective of Administrative Leaders at the Brega Company for Oil Marketing
The study aims to know the effect of strategic intelligence on improving the decision-making process in Albriga Oil Marketing Company from the perspective of the administrative leaders. The study was applied to the Albriga oil marketing company, from which a simple random sample of (92) employees was selected. The researcher used the questionnaire as a means of collecting data necessary for the practical aspect of the study, and to analyze the data of the study using the Statistical Program of Social Sciences (SPSS). The study found that the level of strategic intelligence and decision-making was high. The results showed that there is a strong positive relationship between the dimensions of strategic intelligence and the decision-making process from the respondents’ point of view, and there is also an impact of the dimensions of strategic intelligence, where it was the foresight dimension came first, followed by the partnership, then creativity, and the future vision has not shown any impact. The most important recommendations that linking decision-making mechanisms to the strategic vision, to ensure that routine decisions do not conflict with long-term goals, and to verify that the strategic vision is a genuine driver of action.
The Reality of Implementing Environmental Accounting in a Sample of Food Industry and Animal Production Companies in the City of Benghazi
This study aims to identify the reality of applying environmental accounting in a sample of food industry and livestock production companies in the city of Benghazi. A questionnaire was used as the primary data collection tool, and a comprehensive survey method was adopted. The study population consisted of board members and employees in the financial departments of five companies operating in the food and livestock sectors in Benghazi. A total of (37) questionnaires were distributed, from which (30) valid responses were retrieved for analysis. The study concluded that the surveyed food industry and livestock production companies do apply environmental accounting. This is evidenced by their management's sufficient awareness of the importance of environmental accounting, the availability of internal policies and procedures for its implementation, and their practice of measuring and controlling pollution costs, such as installing filters, treating waste, and recycling. Furthermore, these companies disclose environmental information clearly and comprehensibly in their annual reports. The study recommends the necessity of increasing investment in training and qualifying accountants in the field of environmental accounting to update their skills and keep them abreast of the latest developments in this area.
The Role of Media Education in Promoting Moderate Religious Discourse and Its Impact on Shaping National Identity
This is an objective study that addressed the role of media education in highlighting the moderate religious discourse and its impact on shaping national identity. Its importance lies in revealing the significance of religious discourse in society and how it contributes to the formation of national identity. The study aims to uncover the contribution of media education in promoting moderate religious discourse and to demonstrate its influence in fostering citizenship values among individuals. The nature of the study required discussing the concept of media education and the importance of its applications in society, clarifying its role in correcting religious understanding, raising awareness, and supporting moderate discourse. The study adopted the descriptive-analytical method and concluded that media education contributes to presenting religious discourse in its correct form and reduces manifestations of extremism and negligence. It also found that presenting moderate religious discourse through conscious and responsible media constitutes a fundamental element in consolidating national identity, strengthening the spirit of belonging, and preserving heritage and shared values within society. The study recommended the necessity of cooperation among religious, scientific, and media institutions in producing a moderate religious discourse that suits contemporary circumstances while preserving the legal, ethical, and value-based constants of society.
From the contents of the call of the messengers
This research aims to study the foundations and methods that the revelation has guided us to in the call of the Messengers, and what it contains in terms of building the nation, individuals and groups. Since many Muslims, both general and specific, from preachers, professors, and advocacy, educational, or teaching institutions, are negligent in many of these foundations and methods, I intended in this work to address some of them, following the footsteps of the Messengers and their method in their call to their people through the noble revelation, in order to inform them of its importance, and in accordance with the Almighty’s saying, commanding His Prophet, may God bless him and his family and grant them peace: {Those are the ones whom God has guided, so follow their guidance}. For this, I made four demands, the first of which was to explain their establishment of the truth without compromising anything from the content of their call and some of the evidence for its consideration. The second was to explain their commitment to the limit and not exceeding it with those called. The third was to explain their mercy to creation, whether they were followers or stubborn deniers. Fourth: In explaining their sincerity and not taking a reward. I finished all of the above with a conclusion in which I included a number of recommendations.
The Effectiveness of the School Evaluation Program and Its Implications for Improving the Performance of Public Schools in Riyadh
This study aimed to examine The Effectiveness of the School Evaluation Program and Its Implications for Improving the Performance of Public Schools in Riyadh, considering the standards of the Education and Training Evaluation Commission. The study was grounded in the significance of school evaluation as a strategic tool for quality assurance and continuous improvement, aligned with Saudi Vision 2030. A descriptive–analytical approach was adopted, and a questionnaire was used to collect data from a sample of 383 public school principals in Riyadh. The instrument addressed five main dimensions: developing school leadership, improving teaching and learning processes, developing the school environment, enhancing learning outcomes, and identifying challenges associated with program implementation. The findings revealed that the program played a moderate role in developing school leadership and the school environment, but a weak role in improving teaching and learning processes and learning outcomes. Major administrative and organizational challenges, including excessive workload, limited time, and insufficient specialized training, were identified. The study recommended strengthening leadership training programs, reducing administrative burdens, and promoting the effective use of evaluation results in sustainable improvement plans.
The Role of Corporate Governance Mechanisms in Reducing Creative Accounting Practices: A Field Study from the Perspective of Faculty Members in Accounting Departments at Libyan Universities in the Eastern Region
This study aimed to identify the role of corporate governance mechanisms in mitigating creative accounting practices, from the perspective of faculty members in accounting departments at Libyan universities in the eastern region. The study stemmed from the problem of the increasing prevalence of creative accounting practices and their negative impact on the credibility of financial statements and the quality of accounting information, particularly in light of reports from regulatory bodies indicating shortcomings in accounting and control systems within Libyan economic institutions. The study employed a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool. A simple random sample of 72 faculty members from accounting departments at the universities of Benghazi, Derna, Omar Al-Mukhtar, and Tobruk was surveyed. Data were analyzed using the Statistical Package for the Social Sciences (SPSS), employing descriptive and inferential statistical methods, especially correlation coefficients and simple linear regression. The study concluded that corporate governance mechanisms, taken together, have a statistically significant impact on reducing creative accounting practices. The results also showed a significant impact of audit committees, internal audits, and external audits on mitigating these practices. Internal audits had the strongest impact, followed by external audits, and then audit committees, reflecting the importance of activating these mechanisms in an integrated manner to enhance transparency and improve the quality of financial reports. In light of these findings, the study recommends strengthening the application of corporate governance mechanisms, activating the independence and efficiency of audit bodies, and supporting the oversight role of audit committees. This will contribute to reducing creative accounting practices and enhancing confidence in accounting information within the Libyan environment.
The Degree of Availability of the Requirements for Transition from the Cash Basis to the Accrual Basis in Government Units Funded by the General Treasury
The study aimed to identify the extent to which the requirements for the transition from the cash basis to the accrual basis are available in administrative units funded by the public treasury. To achieve this objective, the study adopted a descriptive methodology and used a questionnaire as the main data collection instrument. The questionnaire was administered to a sample of employees from the Ministry of Finance, including the Budget Department, Accounts Department, Financial Resources Department, Treasury Department, Financial Controllers Department, the Financial Section, as well as members of the Transition Committee assigned by the Ministry of Finance. After analyzing the data, the study reached a key finding indicating that the current laws, legislation, and accounting systems are not consistent with the requirements of the transition to the accrual basis. Accordingly, the study recommended the need to amend existing legislation, laws, financial regulations, and accounting systems in line with the requirements of adopting the accrual basis.
requirements for transition to accrual basis
The Role of Corporate Governance Accounting Mechanisms in Reducing Creative Accounting Practices "A Field Study on Commercial Bank employees and Audit Bureau Auditors in the City of Benghazi"
This study aimed to identify the role of accounting mechanisms for corporate governance in reducing creative accounting practices, from the point of view of commercial bank employees, and the auditors of the Audit Bureau Benghazi branch, where the study approved the descriptive analytical approach, the questionnaire for data collection was used, and the number of distributed forms (60) forms was used Its analysis and processing using the statistical package (SPSS), and the study reached a set of results, the most important of which is that the accounting mechanisms of the aforementioned corporate governance have an effective and prominent role in reducing creative accounting practices, and that these mechanisms are complementary to each other, and that the mechanism of the review committee is one of the most important accounting mechanisms for governance, and the study also reached the presence of moral differences between the answers of the two sides of the study community, attributed or attributed It is attributed to the participant's work, and the study recommended that the Central Bank of Libya and the legislative bodies in the country develop laws and legislations to address gaps in the current legislation, and to form committees affiliated with the central bank whose task is to follow up the performance of commercial banks, and to ensure that the accounting mechanisms of governance in a manner that guarantees obtaining the best financial results in this vital Sector.
The Impact of Some Economic Variables on the Tax Burden in Libya: An Econometric Study for the Period 1990–2023
This study aimed to investigate the impact of selected economic variables—namely oil revenues, inflation, government expenditure, and gross domestic product (GDP)—on the tax burden in Libya during the period 1990–2023. The study employed the Autoregressive Distributed Lag (ARDL) model. The results revealed that oil revenues have a negative impact on the tax burden, indicating that an increase in oil revenues reduces reliance on taxes. However, inflation, government expenditure, and GDP showed no significant effect on the tax burden, suggesting a weak and unstable relationship between these variables and the tax burden over the study period. The study concludes that in the absence of economic diversification and due to the heavy dependence on oil revenues, the effectiveness of the tax system in Libya is highly influenced by macroeconomic variables. It recommends improving the tax system by developing tax legislation in line with the nature of the Libyan economy.
Levels of Cultural Variability Among International Students at the University of Derna: A Sociological Study considering Acculturation Theory
The study aimed to analyze the levels of cultural variation among international students at the University of Derna across three main dimensions: language, customs and traditions, and religion, while examining the effects of gender and length of residence. The research adopted a social survey method using a stratified random sample, with a questionnaire administered to 101 students. Non-parametric statistical analysis was employed. The results indicated a low level of cultural variation across all three dimensions. No statistically significant differences were found with respect to gender, whereas significant differences appeared in favor of those born in Libya or residing there for extended periods. The study recommends organizing joint cultural activities to enhance cultural integration and conducting awareness workshops to facilitate students’ adaptation to the social environment.
Title of the article in English Evaluating the Impact of Human Capital on Economic Growth using Panel Data Models for a Sample of Arab Countries during Period (2011-2023)
This study aimed to measure the impact of human capital on economic growth for a sample of Arab countries (Libya, Egypt, Tunisia, Algeria, Morocco, UAE, Jordan, Iraq, and Bahrain), based on data covering the period 2011–2023. The analysis was conducted using the three Panel Data models: The Pooled Regression Model (PM), the Fixed Effects Model (FEM)، and the Random Effects Model (REM).To choose between these models, two tests were applied: The Lagrange Multiplier (LM) test to decide between the pooled regression and fixed effects models, and the Hausman test to decide between the fixed effects and random effects models. After confirming that the appropriate model was the Random Effects Model, the results revealed a positive and significant relationship between investment in human capital, represented by the number of students in primary and secondary education—and economic growth in the sampled countries. However, the results also showed no significant effect of economic openness (as an indicator of external factors) on economic growth. The study recommended the necessity of paying greater attention to education and vocational training and keeping pace with modern technological developments in line with the requirements of the labor market. This would lead to increased productivity and the achievement of higher economic growth rates.
Hippodamus Between Theory and Practice The Dialectic of Philosophical Thought and Urban Construction in Ancient Greek Civilization 498 BC - 428 BC
Hippodamus of Miletus is recognized as one of the foremost pioneers of urban planning in ancient Greek history, credited with establishing the grid plan—a revolutionary approach to city organization. His thought integrated philosophical, social, and architectural dimensions, perceiving the city as a holistic entity intertwining politics, economy, and social life. This study explores the historical and intellectual context that enabled Hippodamus to formulate his theories, focusing on his practical implementations in cities like Miletus and Piraeus, and his influence on Hellenistic and Roman urban planning. The research also examines the psychological and social legacy of the grid model, highlighting its role in enhancing communal identity and quality of life. Finally, it demonstrates the enduring relevance of Hippodamus’s ideas in contemporary sustainable urban design, underscoring the timelessness and modernity of his vision.
The Impact of Economic, Climatic, and Institutional Shocks on Food Security in Libya: An Econometric Analysis Using the SVAR Model (1990–2022)
Libya suffers from a stark paradox characterized by abundant oil revenues alongside persistent fragility in food security, importing over 90% of its basic food needs. This study aimed to analyze the structural causes of this deficit by assessing the impact of economic, climatic, and institutional shocks on agricultural GDP, as an indicator of food availability, during the period 1990–2022. The methodology employed a Structural Vector Autoregression (SVAR) model to measure the effects of shocks in key variables, including agricultural expenditure and investment, exchange rates, irrigated areas, and oil revenues. Results from Impulse Response Functions (IRFs) revealed that economic shocks, particularly exchange rate depreciation and inefficient government spending, contributed to weakening agricultural performance in the medium and long term. In contrast, irrigated areas emerged as the sole critical factor with a positive effect on enhancing sustainable agricultural growth. Granger causality analysis further indicated that these effects occur through delayed time cycles rather than being instantaneous. The study concludes that Libya's food security crisis stems from structural imbalances rather than a mere lack of resources. It recommends reorienting policies towards investing in modern irrigation systems, linking expenditure to measurable performance indicators, and establishing a sovereign fund to support local production. This approach is essential for building a resilient production base capable of achieving food security in the face of climatic and economic challenges.
The Role of Forensic Accounting Practices and Professional Competence in Supporting Financial Investigations and Judicial Decisions from the Perspective of Accounting Experts and Judges in Libyan Courts in the Cities of Tripoli and Benghazi
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.
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