Journal of Economic and Political Sciences
مجلة علمية محكمة متعددة التخصصات نصف سنوية لها معامل التأثير العربي 1.63 تصدر عن كلية الاقتصاد والتجارة بالجامعة الأسمرية الإسلامية. ملاحظة: البحوث المقبولة تنشر مباشرة بعد الانتهاء من تقييمها دون انتظار موعد صدور العدد
Transformations in the Libyan Scene since 2011 and Their Implications for Egyptian National Security: A Security–Military Approach
Since 2011, Libya has undergone deep security and military transformations that led to the fragmentation of state institutions and the emergence of a fragile security environment characterized by multiple armed actors and increasing regional and international interventions. These transformations have directly impacted Egyptian national security due to the geographical, social, and historical overlap between the two countries. This research aims to analyze how the security and military changes in Libya have affected Egyptian national security and to assess Egypt's response to these risks during the period from 2011 to 2020, with a particular focus on the period from 2014 to 2017. The study relied on a descriptive-analytical approach that focuses on documenting and analyzing the evolution of security threats associated with the Libyan conflict, such as the spread of terrorist organizations, arms and human trafficking across borders, as well as the growing influence of militias and the slow progress in political settlement processes. The study found that Egypt developed multi-layered security and military strategies, including enhancing border surveillance, increasing intelligence and regional cooperation, and adopting a preventive approach aimed at preventing the spread of chaos into Egypt. The study concludes that the continued lack of a comprehensive resolution to the Libyan crisis keeps security threats fluid and requires a comprehensive approach that extends beyond military dimensions to include political, economic, and developmental aspects, alongside supporting efforts to rebuild Libyan state institutions as a cornerstone for its stability and the stability of the entire region.
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Analysis of business incubator performance indicators and their impact on economic development: The mediating role of entrepreneurs
This study aimed to evaluate and analyze the reality of business incubators' performance indicators for small and medium-sized enterprises (SMEs) in Egypt, through the mediating role of entrepreneurs. The problem of this study crystallized in the following research question: What is the role of entrepreneurs as an intervening variable in the influential relationship between the dimensions of business incubators' performance indicators and the achievement of economic development, as applied to SMEs in Egypt? The study population consisted of SMEs registered with the Industrial Development Authority of the Ministry of Trade and Industry in Egypt. The study was conducted on a sample of (384) individuals, adopting the descriptive approach. The most important results of the study revealed a significant positive impact of the dimensions of business incubators' performance indicators on achieving economic development, as well as a statistically significant mediating effect of entrepreneurs on the relationship between analyzing the performance indicators of business incubators and achieving economic development. Based on these results, a set of recommendations were proposed
and Small and Medium-Size Entreprises in Egypt
The Impact of Internal Audit Quality and Corporate Governance Mechanisms on Narrowing the Internal Audit Expectations Gap
This study aimed to determine the impact of internal audit quality and corporate governance mechanisms in narrowing the gap in internal audit expectations in industrial companies. In the city of Misrata, the study population consists of internal audit employees and managers working in companies. The study sample was a regular random sample. The questionnaire was distributed to a number of internal audit employees and managers working in industrial companies. In the city of Misrata, which could be reached. The descriptive analytical method was also used to study the phenomenon accurately, and the quantitative method was used to collect data in the practical aspect. After distributing the questionnaire to the study sample; It was collected and uploaded into the statistical program for social sciences (SPSS), On which a set of statistical analyzes were conducted to reach the results of the study, namely the validity and reliability test, descriptive analysis, normal distribution test, descriptive statistics, and simple regression test. The results were achieved that achieved the goal of the study, which is that the quality of internal auditing in the city of Misrata; It has no significant impact on the internal audit expectations gap, and it was also found that there is a statistically significant direct effect of corporate governance mechanisms. On the internal audit expectations gap, Also, from the results of the descriptive analysis of the internal audit expectations gap variable, it was concluded that the internal audit expectations gap is narrow in industrial companies in the city of Misrata.
The Reality of The Extent of Awareness and Applications of Nursing Staff and Commitment to The Characteristics of the Hemodialysis Unit for the Quality of Infection Prevention Measures
Health care workers in general and workers in dialysis units in particular are exposed to the risk of infection resulting from blood-borne pathogens during various daily activities. Adherence to internationally recognized precautions plays a vital role in effective infection control. This study aimed to identify the extent to which the nursing staff in the dialysis unit in Zliten city in Libya followed to the necessary precautions to prevent infection in the dialysis center. On the other hand, the study also aimed to determine the extent to which there is a healthy work (physical) environment suitable for the unit to ensure that workers are not exposed to any infection. Descriptive approach was used, and to answer the study questions, designing questionnaire was conducted for data collection based on previous studies, and (41) items were subjected to actual analysis. For data analysis, descriptive statistics method was used, represented by means and frequency ratios, to describe the reality related to the study objectives, the statistical program (SPSS) version (26) was employed. The results showed that most of the respondents have knowledge and awareness of infection protection methods, and that most of them implement positive practices to reduce the chances of infection, and that most of them see their institution as having good characteristics in relation to some characteristics sometimes and very good in relation to certain characteristics sometimes, but they have some negative attitudes towards the characteristics of the unit. The study provided a set of recommendations for decision-makers in the unit.
The extent of the commitment of auditors of the Audit Bureau in Libya to applying performance control procedures in accordance with standard (3100) issued by the INTOSAI organization
he study aimed to search for the extent of the commitment of the auditors of the Audit Bureau in Libya to the application of performance control procedures in accordance with the standard (3100) issued by INTOSAI, and to achieve the objective of the study, the descriptive analytical approach was used, where a refereed scientific questionnaire was designed and distributed to the auditors of the Libyan Audit Bureau, where (100) questionnaires were distributed, and (96) questionnaires valid for analysis were recovered. For the purposes of statistical processing, descriptive statistics methods were used, including frequencies, arithmetic averages and standard deviation, in addition to the use of inferential statistics methods to test the main and sub-study hypotheses, where the (T) test was used for one sample, and linear, simple and multiple regression analysis.The study reached a set of results, the most important of which are: The auditors of the Audit Bureau in Libya are committed to applying performance control procedures in accordance with the requirements of INTOSAI Standard No. (3100) when performing audit tasks for the entities subject to its audit, with an arithmetic average of (4.03).
performance control procedures in accordance with the standard (3100) issued by INTOSAI
International Humanitarian Law and Challenges of Implementation
International humanitarian law Is one of the essential pillars for protecting human dignity and reducing the suffering of individuals during armed conflicts. This law aims to protect persons not participating in hostilities, restrict means and methods of warfare, and achieve a balance between military necessities and humanitarian considerations. Despite the significant Importance of this law, its application faces numerous challenges, including a lack of awareness of the laws, non-compliance by conflicting parties, and modern technological developments that affect patterns of conflict. Over the centuries, international humanitarian law has evolved from the Geneva and Hague Conventions to additional protocols, resulting in a complex and multidimensional legal framework. However, a substantial gap remains between theoretical principles and practical implementation. This research examines the evolution of International humanitarian law and its foundational principles, analyzes the issues hindering its effective application, discusses international efforts to improve compliance with these laws, and suggests possible solutions to overcome current obstacles. The research aims to enhance the deep understanding of international humanitarian law and the challenges of its application, contributing to efforts to better protect humanity In times of conflict.
The Extent to Which Accounting Education at the University of Tripoli Conforms to the Requirements of International Standards for Accounting Education
This study aimed to identify the extent of compatibility of the accounting education programs and curricula at the Faculty of Economics and Political Science, University of Tripoli, with the requirements of the accounting education standards issued by the International Federation of Accountants No. (3-2-1) related to the requirements for admission and the content of educational curricula, and the requirements of acquired technical skills. The study community was represented by the faculty members of the Accounting Department, which reached 56 permanent faculty members. All the primary data was collected using a questionnaire designed for this purpose, then distributed to all the items, then 51 valid questionnaire sheets were retrieved. Statistical analysis The study reached a main result that the admission requirements, the content of educational curricula, and the technical skills available in the college are partially consistent with the International Accounting Education Standards No. (3-2-1), according to the opinions of the faculty members of the Department Accounting.
International accounting education standards
The Relationship Between Organizational Commitment and Organizational Citizenship Behavior
This study aimed to examine the relationship between organizational commitment (affective commitment, continuance commitment, and normative commitment) and organizational citizenship behavior, represented by (altruism, courtesy, sportsmanship, conscientiousness, and civic virtue) in the educational institutions under study. The study followed a descriptive-analytical approach, and data were collected using a questionnaire distributed to a sample of secondary school teachers in the city of Misrata, comprising 127 participants. The data were analyzed using Pearson’s correlation coefficient to determine the relationship between the variables. The study's findings concluded that there is a positive relationship between organizational commitment and organizational citizenship behavior in secondary schools in Misrata
The Relationship between Accounting Knowledge and Accounting Information Quality
This study aimed to investigate the relationship between the accounting knowledge and accounting information quality. To achieve this, the data were collected by using the questionnaire survey method. 54 questionnaires have been distributed on accountants in the Libyan governmental institutions, and 43 questionnaires were returned with a response rate of 80%. The data were analyzed by using the SPSS program. The results of this study showed that, there is a moderate correlation between both accounting knowledge and the accounting information quality. There is also a limited and weak impact of accounting knowledge on accounting information quality.
Environmental taxes as a contemporary approach to developing the Libyan tax system
Given the increasing interest in environmental issues in recent decades, environmental taxes have emerged as a mechanism for reducing environmental pollution and protecting the environment. This paper highlights the concept of environmental taxes and reviews the most important motivations behind their adoption. Environmental taxes are an important tool that can help reduce negative environmental impacts and improve environmental performance, as well as achieve environmental sustainability. A review of previous literature shows that most countries that apply environmental taxes in their tax system are developed countries, while in developing countries, especially Libya, environmental taxes are still not applied. In fact, the issue of environmental taxes is still in its early stages in developing countries, especially in Libya. This paper contributes to the environmental tax literature by clarifying the extent to which this type of tax can be applied in Libya as a developing country, and the possibility of using environmental taxes to develop the Libyan tax system. Environmental tax reform could provide a double return in the form of a tax system; less distorted money as well as a less polluted environment. Therefore, this paper provides an important theoretical basis for improving tax policy design and reducing environmental pollution, and for further practical research on environmental taxes in the future. It proposes conducting a practical study to obtain the opinions of non-governmental organizations and stakeholders.
Study And Analysis Of The Impact Of The Corruption Perception Index And Its Reflection On The General Budget In Libya During The Period (1996-2022)
The research aimed to determine the nature of the relationship between financial and administrative corruption and the public budget in Libya during the period (1996-2022), where the vector auto regression (VAR) model was used. The research concluded that there is a causal relationship that goes from public expenditures to financial and administrative corruption, while there was no A causal relationship appears between financial and administrative corruption and public revenues.
Copyright (c) 2024 Journal of Economic and Political Sciences https://creativecommons.org/licenses/by/4.0
The Effect of E-Accounting Education On The Academic Achievement Level of Accounting Students in Libyan Universities From The Students' Perspective
The research sought mainly to know the Impact of e-accounting education on the level of students in the accounting departments of Libyan universities by surveying the students' opinions who study in accounting department at Faculty of Economics and Commerce - Alasmarya Islamic University. The descriptive methodology was used to gather research data, and the electronic questionnaire was used to collect the data needed to achieve the research aim. The questionnaire was distributed electronically, and 100 responses were obtained from the sample, and the statistical program (SPSS) was utilized for analysis.The results of the analysis showed that there is an impact of e-accounting education on the level of educational for students who study in Accounting Department at faculty, where this effect was positive, which means if information technology is used in the existence of technical and academic support, this will lead to improving the levels of interactive education among students and developing their research skills. as well as e-accounting education helps to improving students' academic achievement compared to traditional education. The study also recommended that e-accounting education should be supported through the improvement and development of infrastructure, and the e-accounting curriculum should be updated to get with it developments in accounting.
Measuring And Analyzing The Relationship Between Liquidity Risk, Capital Risk, And Banking Security In Libyan Commercial Banks
The contents of the study were based on the analysis and measurement of liquidity risks and capital risks, in addition to clarifying their impact on the level of banking security, which is considered one of the primary objectives of commercial banks. This was achieved by constructing a standard model based on the analysis of the published financial statements of the Republic Bank, using the Autoregressive Distributed Lag (ARDL) model during the period from 2008 to 2022. The results showed a long-term equilibrium relationship between the studied variables in the short term. Through the error correction value, it was found that approximately 95.98% of the short-term imbalances in the level of banking security in the previous period (t-1) can be corrected in the current period (t) to restore long-term equilibrium when any change or shock occurs in the explanatory variables. The results of the ARDL model estimation also indicated that liquidity risk was statistically significant at the 1% level, suggesting a long-term relationship between liquidity risk and banking security during the study period. In other words, if liquidity risk decreases by one unit, it leads to an increase in banking security by 0.026749. The results indicate that capital risk does not affect banking security, either in the short term or the long term, during the study period
Early prediction of the probability of stumbling and financial failure in Libyan commercial banks using the Altman model,
This study aimed to identify the concept of financial failure as well as the stages it passes through, in addition to determining the extent of the ability of the Altman model to early predict the possibility of financial failure in Libyan commercial banks. The EVIEWS10 statistical program was also used to analyze the annual financial statements of the main Jumhouria Bank over ten consecutive years during the period from (2013-2023) in order to achieve the desired results of the study. The study continued with a set of results, the most important of which are: The study showed that in the years (2018 and 2019) the Altman model fell within the period that expresses the distance from financial failure, and this is consistent with the financial indicators, including an increase in net income and a decrease in the book value of debts, which indicates The bank is far from being a financial failure during these two years, and the study also demonstrated that the Altman model is highly effective in early detection of the possibility of financial Failure occurring at the Republic Bank under study.
The impact of stagflation on economic growth in Libya during the period (1990 – 2019)
This study examined the impact of stagflation on economic growth in Libya during the period 1990-2019 using the Autoregressive Distributed Lag (ARDL) model. The study concluded that there is a long-term equilibrium relationship between stagflation and GDP, and the direction of the relationship is inverse, as the more stagflation increases, the lower the GDP growth rate, with a unidirectional causal relationship from stagflation to the GDP growth rate during the study period .
The CO-Integration Test Between Inflation And Unemployment Rates In Libya Economy From1991 To 2023
The current research analyses the co-integration relationship between the inflation and unemployment rates in Libya economy over the period 1991 – 2023, co-integration approach was adopted in this research by using Engel-Granger method and error correction method to identify the co-integration relationship between inflation and unemployment rates in the long and short term and their directions. The study resulted that there is no relationship between inflation and unemployment rates in the long and short term.
مدى إدراك المراجعين الخارجيين للبيانات الضخمة ودورها في تحسين جودة المراجعة في ليبيا
The study aims to identify the big data (B.D) in terms of its concept, importance, advantages, the most important challenges facing its use, analysis the role of improving the quality of the auditing profession and the awareness of the Libyan external auditors of B.D. The problem of the study is "To what extent are external auditors aware of B.D and its role in improving the profession in Libya? Descriptive and analytical approach was used to analyze the results. Results showed that external auditors are aware of the nature of B.D, and its importance lies in the availability of easy access to a wide range of data. External auditors are aware of the challenges facing the use of B.D in auditing, the lack of standards for determining the size of this data and the multiplicity of its types and sizes and the large amount of information that may affect privacy. Its role in improving the quality of auditing was high, and this role lies in helping auditors improve the auditing process, improving the suitability feature, in addition to improving the auditing process for companies' financial statements. The study recommends to alert auditors to make attempts to understand the characteristics of B.D to improve the profession, suggestions to professional organizations to establish standards that may benefiting from B.D, the need to provide programs to ensure that B.D is secure, and provide necessary technologies to deal with B.D.
The Roleo of the Management Accountant in Risk Management
Business organizations are exposed to many risks in the environment in which they operate, which may hinder their economic activity, and that the departments of organizations seek to face the risks, which may be exposed to their business, to allow them or prevent or reduce their effects, and the information provided by the management accountant, is the main axis in thinking and predicting the future, and responding to the changes that occur in the business environment, in a way that enables the management of risks surrounding the organization's business, the study aims to highlight the role of the accountant The study emphasized the role of the effective management accountant in all stages of risk management, both in terms of identifying risks or in terms of assessing, responding to and confronting them, and the importance of the role of the management accountant in risk management has increased, as a result of the increase and acceleration of variables and threats that occur in the business environment, and business organizations had to pay attention to information systems in general, and the management accounting system in particular, due to the importance of the information it provides, on which the department relies in performing its functions as in general, and risk management in particular.
The Role of Analytical Auditing Methods in Detecting Financial Corruption in Libyan Commercial Banks: A Perspective from Libyan Audit Bureau Auditors
This study aimed to examine the role of analytical auditing methods in detecting financial corruption in Libyan commercial banks. The target population consisted of employees of the Libyan Audit Bureau in the Eastern Region. A questionnaire was employed as the primary data collection tool, with 125 questionnaires distributed to the study sample. Out of these, 72 valid responses were received and analyzed. The study utilized a descriptive research approach, and data were analyzed using descriptive statistics and a one-sample t-test to test the study’s hypothesis. The findings revealed that analytical auditing methods, including descriptive methods, simple quantitative methods, and advanced quantitative methods, play a critical role in detecting financial corruption in Libyan commercial banks.
The impact of Financial Technology on Commercial Banks’ Productivity Empirical Evidence from The Kingdom of Saudi Arabia
The current study contributes to the empirical literature by investigating the impact of financial technology on the productivity of commercial banks for balanced annual cross-sectional data (panel data) obtained from (11) commercial banks listed on the Saudi Stock Exchange (Tadawul) during the period (2011-2020). The data envelopment analysis (DEA) method was used, which is considered one of the nonparametric methods to estimate banking productivity scores, using the (Malmquist) productivity index, which is one of the reliable measures of bank productivity. This is based on the mediation approach for input-output specifications, using multiple linear regression analysis by applying the standard (EGLS) estimator. The results showed in general that the productivity of commercial banks can be expressed as a function of many factors, including financial technology, which are important indicators for predicting bank productivity. Specifically, the results show that Automated Teller Machines (ATMs), Points of Sale (POS), in addition to the Technology and Innovation index (TI), the Number of Commercial Bank Branches (NOB), and Diversification of Income (DOI). Bank competition (HHI), and Human Capital Efficiency (HCE) are all positively and strongly related to commercial bank productivity (TFPCH).
The Factors that Influence the Change of External Auditors in the Libyan Environment
The research focused on identifying the factors that influence the process of changing external auditors from the perspective of private company managers and external auditors in the Libyan environment. For this purpose, twelve factors were selected, which are believed in accounting literature to have a significant impact on the change of auditors. These factors were categorized into three groups: factors related to the audited companies, factors related to auditing firms, and factors related to auditing standards and professional codes of conduct.The research adopted the descriptive analytical approach, and questionnaires were used as the main tool to collect the primary data necessary for conducting the study. The results obtained through data analysis using the Statistical Package for the Social Sciences (SPSS) showed that the process of changing external auditors in the Libyan environment is influenced by all the factors studied. Additionally, there were no statistically significant differences regarding the responses of external auditors and private company managers on the impact of the studied factors on the change of external auditors.
auditing standards and professional codes of conduct.
The most important determinants of Libyan exports during the period (1990-2020)
. The study aimed to identify the most important determinants of Libyan exports during the period (1990-2020) through independent variables represented by the average price of crude oil, the daily foreign demand for oil to the proceeds of Libyan exports, The study attempted to present proposals that would contribute to overcoming the difficulties and obstacles that could face the Libyan economy. The study used the descriptive method through theories of foreign trade, and the quantitative method through the use of econometrics. It relied on official published data, The study found that there is a significant relationship for the set of independent variables affecting Libyan export revenues, which indicates that the hypothesis has been fulfilled (there is a statistically significant effect for the study variables represented by the average price of crude oil, daily foreign demand for oil, and Libyan export revenues.
The impact of human capital quality on economic growth. Applied to the Ministry of Manpower in Jufra
This study aims to explore the impact of human capital quality on promoting economic growth, focusing on the workforce in the Al-Jufra region of Libya. Data were collected through a questionnaire distributed to 32 employees at the Labor Office in Al-Jufra and analyzed using SPSS software. The research focused on measuring various dimensions of human capital quality, such as education, training, skills, productivity, innovation, and competitiveness, and how they influence economic growth,The findings revealed a statistically significant positive relationship between human capital quality and economic growth. The study confirmed that continuous training and quality education enhance productivity and innovation, contributing to increased workforce competitiveness. Among the most impactful dimensions, innovation and competitiveness emerged as crucial factors for achieving sustainable economic growth.
Strengthening local administration and local governance and their role in building community peace Libya as a model
This research introduction discusses the critical role of local administration and governance in Libya, especially in the context of political and social transformations following the revolution. It emphasizes that strong local governance is vital for building societal peace, fostering political and security stability, and restoring trust between the government and citizens. Studies suggest that effective governance leads to fair resource distribution, transparency, and accountability, which are key to societal stability and economic growth despite challenges Libya has faced since 2011.The research problem aims to explore whether local administration and governance can effectively promote community peace in a country marked by political, tribal, and social complexities. It also seeks to understand their role in balancing tribal heritage with democracy and addressing the challenges of applying local governance in Libya.The research hypothesizes that enhancing local governance through civic participation, transparency, and accountability could significantly contribute to peace and stability in Libya. This hypothesis frames the study's focus on the influence of governance on community peace and stability strategies
THE IMPACT OF ELECTRONIC BANKING SERVICES ON THE FINANCIAL PERFORMANCE OF LIBYAN ISLAMIC BANKS
This study aims to know the impact of electronic banking services on the financial performance of Libyan Islamic banks، a case study for Al-Yaqeen Bank. The importance of the scientific study is represented by shedding light on electronic banking services، and the descriptive approach was relied upon، by referring to desk studies، secondary sources، articles، studies، and university dissertations. The most important results were that there was an impact of electronic banking services on financial performance during the study period.
Difficulties Facing The Operation Of The Smart Card “Efaa” FROM THE POINT OF VIEW OF THE BENEFICIARIES IN THE CITY OF DERNA
The research aims to study the difficulties facing the operation of the “Efaa” smart card as an electronic payment method for paying the value of various purchases, from the point of view of its beneficiaries in the city of Derna. In order to reach results that achieve this goal, the writing was based on the analytical approach, where a questionnaire was designed and then analyzed using the SPSS program. The research reached a set of results, the most important of which are: the existence of difficulties facing the operation of the smart card “Efaa” in terms of (use - interest - trust - efficiency), as well as the lack of cash availability at the level of automatic dispensers at any time of the day, in addition to setting restrictions related to determining the cash value. For withdrawal if liquidity is available at the ATM and the areas in which the card is used are limited.
The Impact Of Internal Banking Factors And Political Stability On The Profitability Of Libyan Commercial Banks
The profitability of commercial banks is one of the strategic objectives that enable them to confront the challenges they face and perform their role effectively in the economy. Despite efforts to improve the performance of Libyan commercial banks, there is fluctuation in their profits, which may hinder their functions. This paper aims to investigate the impact of liquidity, capital, and political stability on the profitability of Libyan commercial banks using data from three banks (Sahari Bank, National Commercial Bank, and Trade and Development Bank) for the period between 2007 and 2018. The results showed a positive impact of capital and political stability on profitability. On the other hand, liquidity (loan ratio) negatively affected the profitability.
The Impact Of Management Information Systems In Improving The Quality Of Health Services
The study aimed to identify the level of availability of management information systems required at the Al-Abyar Health Center through the following dimensions: (physical requirements, software requirements), as well as to identify the quality of health services in the center under study, in addition to identifying the nature of the impact of management information systems in improving the quality Health services. The study population consisted of all employees in the center, which is (81) workers, The descriptive approach was followed, and the study tool, the questionnaire, was used to collect basic data and analyze it using the program (SPSS V.26) The study reached a set of results, the most important of which are: The general level of administrative information systems in the center under study was average. The study also showed the quality of health services under study was average. The results showed an impact of administrative information systems in improving the quality of health services. Finally, the study provided a set of recommendations that we hoped will be followed to enhance the effectiveness of management information systems and raise the quality of health services at the health center.
The Impact Of The Investment Climate On Increasing The Efficiency And Effectiveness Of The Libyan Financial Market
The study aimed to address the role of the investment climate and the suitability of existing system procedures to stimulate the Libyan financial market and increase its effectiveness. It relied on the descriptive approach and the analytical approach in collecting and categorizing data and presenting the data. Using a questionnaire sheet, the study sought to test two main hypotheses: There is a positive impact of the investment climate on Efficiency of the Libyan financial market. Secondly, there is a positive impact of the investment climate on the effectiveness of the Libyan financial market. The study reached a number of results. Through the presentation of indicators of sovereign rating agencies and risk assessment, it was revealed that Libya’s rating is in the last ranks internationally, and in the Arab world in most cases, due to many political and legislative obstacles that hinder the creation of an encouraging and reassuring investment climate for all investors. As for the study hypotheses, the results of the analysis show that there is a negative impact of the investment climate on both the efficiency and effectiveness of the Libyan financial market, and this negates the validity of the two hypotheses of the study. Which indicates a low level of investment climate and its unsuitability for investors. Which reflects the instability of the political, security and economic conditions in the country in general.
efficiency and effectiveness of the financial market
Environmental Factors Affecting The Application Of International Accounting Standard (No. 34) Interim Financial Reports
The study aimed to determine the extent to which the appropriate environmental factors are provided for the application of International Accounting Standard No. 34 in commercial banks, and to clarify the impact of environmental factors on the application of International Accounting Standard No. 34>. To achieve this goal, then use the descriptive analytical approach to achieve the objectives of the study. The questionnaire method was used to collect the necessary data, where 100 questionnaires were distributed to employees working in the accounting and budgeting department in commercial banks, where the number of recovered forms reached 79 forms, and then 10 forms were excluded because they were not suitable for analysis. Thus, the number of forms subject to analysis is 69. By testing the hypotheses of the study and data analysis resulted indication of the availability of environmental factors suitable for the application of IAS 34with weaknesses that must be taken into account, in addition to the application of IAS 34 provides quality accounting information, and the results also showed that the environmental factors It affects the application of International Accounting Standard No. 34.
International Accounting Standard No. 34