Abstract The problem of the study is summarized in that the profession of the external audit in Libya, is largely still depends on the way of experimental audit, that depends on controlling samples that based on experience and personal assessment, when performing audit operation which makes using the style of analytical review in the case of applying the controlling inspection conducts to less effective results by its using, when applying statistical inspection. In addition application of analytical review without the affirmation of data quality which being used, as base for application weakens the confidence of the resulted indices thus: there is need for using statistical Inspection when performing analytical review in spite of the role that can be played by statistical inspection styles in increasing the effectiveness of the analytical review, its using or its application, necessarily requires the availability of group from baisc requirements that are necessary to be used under the present reality for the profession. The aim of the study represents in, highlight the nature of analytical review and studying the intellectual frame work of statistical inspection, its importance, and its reflections, upon analytical review in audit and determination of statistical inspection requirments when performing the procedures of analytical review in audit, and studying the extent of using statistical inspection, as tool to Improve the effectiveness of analytical review under the present reality for external audit profession in Libya. The study targeted two baisc categories they are: External auditors working through the private audit offices located at Tripoli area, and accounting department auditors. The obtained data from the questionaire were analysed by descriptive analysis style In order to test the study hypotheses: the study reached to the result that the present reality of external audit profession in Libya is not feasible to the using of statistical inspection, when performing the procedures of analytical review in audit, and that because of there is no availability of personal requirements material requirements, and technical requirements, with enough degree that enables using statistical inspection style as tool, to Improve the effectiveness of analytical review, in audit according to the results that the study reached to.According to outcomes, that were reached by the study it is recommended that auditors should take more care of analytical review, Statistical inspection and conjunction between them in order to escort modern developments in auditing, through reviewing professional issuences, modern scientific references, and taking more interest in conferences and scientific seminars in the field of accounting, and auditing ,and through preparing training courses, and programmes in auditing in order to qualify auditors.
عبد المنعم مفتاح الكراتي (2012)

This study aims to explore, describe, and analyze the impact of the MoU between the governments of Malta and Libya in the field of combating illegal immigration. This study adopts a multi-methods and techniques strategy, e.g., comparative methods and content analysis techniques. To examine the assumption of MoU's impact upon Malta and Libya's bilateral relations, this study content analyzing the text of the MoU into words frequencies that reflect Malta and Libya's contemporary international relations. The MoU emphasizes its compliance with the rules and principles of international law on the one hand, and it develops a practical way to monitor and manage the crisis of illegal immigration by establishing two detention centers on the other hand. While Malta will finance the Detention Center in Tripoli, on the one hand, the European Union will support financially and technically the Libyan government to secure its southern borders from illegal immigration influx on the other hand. Keywords: Malta, Libya, MoU, Bilateral Relations, Illegal immigration, Executive Agreement, and Cooperation Centres.
Mustafa A. A. Kashiem(11-2021)

إن الموقع الجيو-سياسي للعالم العربي زاد من اهتمام البلدان الكبرى والمنظمات الدولية والإقليمية بالبلدان العربية، عليه فإن عدد القضايا العربية في إطار الجمعية العامة لللأمم المتحدة زاد من حيث الكم بحيث أصبح يشكل نسبة تتمها وعدد الدول العربية ومدى تأثيرها الإقليمي والعالمي. فلا تخلوا جلسات الأمم المتحدة من مناقشة قضايا عربية منذ تأسيس المنظمة عام 1945 وقيام النظام العالمي الجديد في بداية التسعينيات من القرن العشرين. arabic 109 English 0
د. مصطفى عبد الله أبو القاسم خشيم(1-2002)