تتأثر ربحية المصارف التجارية بعوامل متعددة ومتباينة ومن أهم هذه العوامل عمليات تسويق المنتجات أو الخدمات المصرفية .هدفت الدراسة إلى تحديد أثر التسويق الذي يمارسه المصرف على ربحيته وحددت الدراسة ست متغيرات وهي " الحصة السوقية، سياسة تسعير الخدمات ، جودة تقديم الخدمات ، خدمات شبكة الانترنيت ، خدمات الرسائل القصيرة ، خدمات الصراف الآلي لتحقيق أهداف الدراسة تم توزيع الإستبانات على عينة عشوائية من العاملين بالمصرف داخل نطاق مدينة طرابلس وجمعها ،وتحليلها بإستخدام البرنامج الإحصائي "SPSS" لإجراء الاختبارات الاحصائية التحليلية المتمثلة في ايجاد المتوسط الحسابي وايجاد النسب المئوية لاحصاء تكرار عينة الدراسة واستخدام اختبار (t) و استخدام معامل ارتباط بيرسون وتم إختبار الفرضيات التالية :لا يوجد تأثير ذو دلالة إحصائية للتسويق المصرفي ومتغيراته السته على ربحية المصرف محل الدراسةوتمثلت أهم النتائج التي توصلت إليها الدراسة بأنه يوجد أثر ذو دلالة إحصائية لمتغيرات التسويق المصرفي على ربحية المصرف.وأوصت الدراسة بضرورة تحسين مستوى الخدمات المصرفية بتلبية طلبات العملاء ، وزيادة الاهتمام بالخدمات المصرفية الإلكترونية ، والتدقيق في سياسة تسعير الخدمات هذا بالإضافة لضرورة القيام بأبحاث سنوية تتعلق بمستوى جودة الخدمات المصرفية و العمل على زيادة منافذ توزيع الخدمات ، ومواكبة التكنولوجيا وأثرها على ربحية المصارف التجارية .
منيرة المبروك صالح أبوكليش (2014)

Summary: The researcher has noted since a while that the charismatic leadership is a very important subject to do research about because as the researcher believes that the leader, leadership and charismatic can affect the political matters, economic matters, and social matters. The study focuses on the processes and relations in the charismatic leadership, the study problem is: there are leaders, who had managed and organized an organization, still needs more study to understand and discover their leadership. Due to the mentioned above, the researcher has gotten intention study the processes and relations in their charismatic leadership. And the researcher’s problem is throughout the researcher’s perusal on some leaders in the world who are lead and organize an organization. The researcher has noticed that there are leaders, who had managed and organized an organization, still needs more study to understand and discover their leadership. Due to the mentioned above, the researcher has gotten intention study the processes and relations in the charismatic leadership. The research’s goals are: 1- To formulate theoretical and actual provisions of the processes and relations in the charismatic leadership. 2- To test hypotheses and define the processes and relations in the charismatic leadership. 3- To discover the leadership, which are the leaders have done. 4- To answer the research’s questions. 5- To study the effects of the processes and relations in the charismatic leadership. 6- To enrich the library by this scientific research. 7- To assist the application of scientific principles of charismatic leadership in Libya. 8- To help Libyan society to get to know the advantages and disadvantages of charismatic leadership in the field of social, political and economic. 9- To find a description of scientific and practical application on charismatic leadership. The researcher worked on these following specific and particular hypotheses: 1 - Charismatic leadership is determined by the ability of leaders to create and control the realization of the task of building, changing and modernizing world organization of life and the world of work. 2 - The power management leader is determined by having the ability and knowledge to strategically manage, as internal processes and relationships, and processes and relations of his country's foreign policy. 3 - The power of the modern charismatic leader is determined by a process institutionalization of the organization of life in the world in particular historical community. The study is divided into four chapters the first chapter includes the general frame work, the second chapter about the leadership, the third chapter about charismatic leadership, and the fourth chapter includes the methodology frame. The Results: Through this study process and as a result of testing the research's hypotheses and compared with the theoretical aspect of this study had been reached on a set of results which can be summarized in the following points: The results of the hypothesis of the study: - The researcher has proved the research hypotheses which are: 1 - Charismatic leadership is determined by the ability of leaders to create and control the realization of the task of building, changing and modernizing world organization of life and the world of work. 2 - The power management leader is determined by having the ability and knowledge to strategically manage, as internal processes and relationships, and processes and relations of his country's foreign policy. 3 - The power of the modern charismatic leader is determined by a process institutionalization of the organization of life in the world in particular historical community. The results of the questions of the study: 1- Yeas, charismatic leadership is determined by the ability. 2- Yeas, the power management leader is determined by having the ability and knowledge to strategically manage. 3- Every leader did / does the process through his charismatic leadership. 4- Even the period, place and way are different the leaders expressed their leadership.
Abdurrezagh Ramadan Ali Shabshaba(2-2013)

Purpose - This paper aims to examine the role and significance of accounting and auditing in developing countries - Arab countries in creating transparency and drive for the national economy. It provides contextual background information on the state of Accounting in Arab countries. This paper attempts to show how effective accounting and auditing help in promoting and supporting national competitiveness in today’s globalised and complex world. The paper seeks to critically assess the effectiveness and performance accounting and auditing in Arab countries. It will highlight the factors affecting the role and function of accounting and auditing. Methodology / Approach - The paper is based on data collected from various documents including those published by the authors (such as articles at journals and books), as well as information from business laws that organized accounting in Arab countries. Findings – we found that accounting systems and auditing procedures in most Arab countries were designed to cater for the needs of centrally planned economy and they are currently struggling to keep pace with the developed world. The accounting and auditing systems in developing and Arab countries set clear objectives mainly to provide accounting information, including: (i) financial information; (ii) tax information; and (iii) statistical information. They lack standardization and uniformity as they seem to be applied differently across sectors and industries. Originality: This is the first study (in researcher knowledge) that describes and explains the accounting and auditing in most Arab countries. The paper contributes to the literature by providing a broader picture about the obstacles and problems that effect on developing accounting in Arab countries. Keywords – Accounting, Auditing, Arab Countries, and Education arabic 9 English 55
Mohamed Abulgasem Zakari(2-2013)