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تتمثل مشكلة هذه الدراسة في مدى مساهمة الاتجاهات والأساليب التي تتبعها القيادات الإدارية في تنمية روح الولاء والانتماء لذي العاملين، هذه الدراسة التي أجريت في إدارة النقل البحري والموانئ بالخمس، وهدفت إلى تفعيل الدور الذي تمارسه هذه الإدارة وذلك من خلال توجيه القيادات إلى تحديد الأدوار وتوزيع المسؤوليات بما يتوافق مع إمكانيات العاملين، كما تهدف هذه الدراسة إلى التعرف على السياسات والاجراءت التي تتبعها القيادات داخل الإدارة ودراستها وتحليلها ومن تم تقييم مدى مساهمتها في إشباع حاجات العاملين بالإدارة، وقد تم تقسيم هذه الدراسة إلى ثلاث فصول رئيسة هي: الفصل التمهيدي أو الإطار العام للدراسة، والفصل الأول وكان بعنوان القيادة الإدارية، والفصل الثاني وحمل عنوان الولاء التنظيمي، فيما اشتمل الفصل الثالث على الجانب العملي لهذه الدراسة، حيث اعتمد الباحث على المنهجين الاستقرائي والمنهج التحليلي الوصفي لبيانات مجتمع الدراسة.وبناء على مشتملات المشكلة البحثية وطبيعة الأهداف وضع الباحث ثلاث فرضيات رئيسة تم اختبارها باستخدام بعض الأساليب الإحصائية وتحليل نتاجها، كما قام الباحث بتحليل إجابات عينة الدراسة على صحيفة الاستبيان وأسئلة المقابلة الشخصية، وكانت المحصلة مجموعة من النتائج منها أن القيادات داخل مجتمع الدراسة لاتمتلك القدرة على التوجيه والقيادة، كما أنها قاصرة عن اعتماد سياسات سليمة للثواب والعقاب ومساهمة هذه القيادات ضعيفة في تحقيق طموحات ورغبات العاملين في منح الحوافز والترقيات، كما توصلت الدراسة إلى أن القيادات داخل مجتمع الدراسة لاتتمتع بالموضوعية في التعامل مع المرؤوسين وتنعدم القدرة لديها على كسب تعاونهم وتقثهم، وهذا ساهم بوضوح في انعدام روح الولاء لدى العاملين والقلق والتوتر نتيجة للإجراءات المتبعة وكثرة الأخطاء والغياب عن العمل.وبناء على هذه النتائج صاغ الباحث مجموعة من التوصيات ركزت أساسا على توزيع المهام وتحديد الصلاحيات بما يتوافق وقدرات وإمكانيات العاملين، وكذلك التركيز على حل المشاكل والمعوقات التي تواجه العاملين داخل الإدارة، وضرورة تبنى نظم حوافز عادلة من قبل القيادات داخل الإدارة
إبراهيم عبد القادر علي مفتاح (2010)

اجريت الدراسة للتعرف على أهمية ادارة الازمات فى الارتقاء بمستوى اداء "الشركة العامة للكهرباء فتركزت مشكلة الدراسة في الضعف والواضح في انتاج الطاقة الكهربائية وبخاصة اوقات الذروة كذلك ارتفاع نسبة الفاقد الفني والتجاري وتجاوزه النسب المحددة عالميا ، وعدم وجود انتاج احتياطي دوار بالإضافة الى قصور في التوزيع والاعتماد على مصدر واحد للطاقة ، مما سبب تدني وقصور في اداء الشركة العامة للكهرباء فاعتمدت الدراسة على فرضية اساسية وهي وجود اثر ذو دلالة احصائية لأهمية ادارة الازمات على مستوى اداء المنظمة، وكذلك هدفت الدراسة الى دراسة وضع الشركة العامة للكهرباء ومدى علمها وعملها بمفهوم ادارة الازمات، وكذلك دراسة المعوقات والمشاكل التي تواجهها ومدى تأثيرها على مستوى الاداء ككل، فاعتمدت المنهج الوصفي الذي يوصف الحالة الراهنة للشركة في جانب الراسة النظري والمنهج التحليلي في جانبها العملي، وتوصلت الدراسة في نهايتها الى عدة نتائج، اهمها وابرزها ان الشركة العامة للكهرباء لديها قناعة تامة بان تبني مفهوم ادارة الازمات والعمل به يقلل من نسبة الفاقد الفني والتجاري ويرفع من مستوى ادائها، كذلك بينت النتائج القصور الواضح في برامج الصيانة الوقائية لمحطات انتاج الطاقة.وعليه اقترحت الدراسة عدد من التوصيات التي من شانها الارتقاء بمستوى اداء الشركة محل الدراسة ومن ابرز هذه التوصيات هي ضرورة تبني مفهوم ادارة الازمات بالشركة والعمل به لمواجهة الصعوبات والاخطار التي تتهددها حالياً ومستقبلاً.
وليد صالح بن نصير (2013)

Abstract

Based upon the several benefits of electronic operations including speedy services which in its turn was reflected on financial performance of banks. Therefore, this study (Impact of electronic operations on financial performance of Jamhouria Bank) aims to detect the nature and type of relation between electronic operations and financial performance of Jamhouria Bank. Theoretically, the researcher has adopted the inductive method while in field study he has adopted the analytical descriptive method in studying the phenomena and in testing study assumption to obtain the results and recommendations.Through financial analyses of the study, I came to the conclusion that the bank is able to pay its debts and obligations especially short term debts. The bank is improving in the sense that cash profit revenues were increase, and the administration of circulated assets and cash debts was efficient. As for the questionnaire, the impact of electronic operations on financial performance of the bank as well as the existence of a coordinative relation between branch administrations of the bank via the unified system which was within the required level, in addition to the impact of media (rationalization) on the clients causing increase of withdrawals by cheques with less concentration on electronic operation. Use of electronic cards is limited on self withdrawals only without using the same in purchase and sell operations the matter which affects the financial performance of the bank. Since the researcher has recommended more concentration on electronic operations in rendering services to clients. Furthermore, to allocate a budget for electronic operations. Plus the efforts which should be concerted for increasing the awareness of the clients on how to use electronic cards by the media.Moreover automatic withdrawal machines must be increased to reduce crowding in front of windows, as well as more use of electronic cards in purchase and selling activities etc…, and not to be limited for automatic withdrawals only
مصطفى مصباح سعيد إمسيلخ (2012)

Abstract

Managerial accounting plays an important role in organizations through providing information which helps the management in carrying out its duties and achieving it's goals efficiently and effectively .The thesis discusses and covers the main reasons behind the weakness of planning , control and performance evaluation processes in today's modern business environment , where this weakness is mainly caused by the managerial accountant not using modern information technology (I T) in providing necessary information needed by management , which resulted in an ineffective planning and control and a weak performance evaluation, despite the fact that One of the main objectives of managerial accounting in modern business environment is to provide necessary information for planning , control and performance evaluation processes .This concept lead the researcher to choose the subject of the thesis in an attempt to figure out the positive impact of using IT in providing information for the purpose of planning , control and performance evaluation.The thesis also targets the classical role of the managerial accounting , where it stands today in a modern business environment using widely IT facilities and relying on its out comes .
أمين عبد الله محمد الدرناوي (2009)

Abstract

The foreign investment has been effected by many variables, which may impact the foreign investments, such as: laws and legislation promulgated inside the State, in addition to the expenditure of State on its different sectors, for instance, most of foreign companies are seeking to invest their funds in the States grant distinguished taxes incentives for investment in the same. As a result of increasing interest of the foreign investment significance and attraction of capitals to invest inside advanced or underdeveloped States similarly, the researcher saw the necessity of recognizing the attitude of foreign investment in Libya, starts from establishment of Libyan stock market and the extent of the impact of attraction of such investments or not. This study has been subdivided into five chapters, including preamble, which represents the general framework of the study, whereas second chapter discusses the theoretical framework of stock markets and their development, third chapter discusses the concept and determinants of foreign investment, fourth chapter tackles the whole indicators and investment policies in the Libyan economy, whereas fifth chapter talks about the practical study, includes outcomes and recommendations.As well as, the researcher relied in his study on the descriptive analytical methodology, which depends on collection and analysis of data and information related to foreign investments during the study period.The researcher also relied on reports issued by the general board for privatization and investment in Libya, in addition to report os Libyan stock market, in relation with foreign investments within it, as well as, reports issued by the central bank of Libya, notwithstanding the difficulty of obtaining the data, in addition to its lack of organizational aspect.
عبد السلام جابر عبده عبد الجواد (2011)

Abstract

The internal auditing concept developed from being a profession for auditing financial accounts of the institution to become a profession that supplies the administration will all information and advice that serve the aims of institution. As a result of paying attention to environment in recent years, the issue of preserving environment has become one of the basic issues which have great oftentimes. In addition, the environmental auditing has become one of the important factors in the system of taking care of environment because it shares in avoiding penalties and fines that may encounter as a result of violating environmental laws and criteria by the institution.Accordingly, the researcher chose the study subject which is represented by study mg the way of developing the internal auditing office to play its role in auditing the environmental performance of the institution. Consequently, this performance of the institution. Consequently, this matter necessitates that the internal auditing office should audit the environmental performance of the institution to generate more comprehensive view on the probable environmental risks at the institution level.
عبد الحميد عاشور محمد المجدوب (2011)

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)

Abstract

This research study aims to find out the impact of the privation of The Libyan commercial banks on developing the level of accounting disclosure in The Libyan commercial banks. In this study, the effect of the privatization of The Libyan commercial banks was tested on accounting disclosure with its Financial statements and reports such as: balance sheet, income statement, cash flows statement, and the statement of changes in equity and accounting methods and policies.To achieve the aim of the study. a sample of participants form two Libyan commercial banks “ AL-wihda bank and AL-Sahari Bank” were chosen randomly. The participants were general managers, accountants, auditors and some employees working in those two banks. The Libyan environment was chosen by The researcher as a field study.A questionnaire was prepared to collect data. The questionnaire was distributed to the participants of the study to find out their opinion about the effect of the privatization of the Libyan commercial banks on accounting disclosure in Libyan commercial banks, After that data were collected, Classified and analysed, Some software programmes were used for the analysis of data such as the statistics software (SPSS), Cronbach alpha (α) Test for the validity and authenticity of data collected, the relative frequency distribution, wilcoxon Test and (T) Test. The result of this study indicated that, the privatization of the Libyan commercial banks plays a role in developing the accounting disclosure with its financial and reports in commercial banks in the Libyan environment. The most prominent conclusions were as the following:The privatization of The Libyan commercial banks can improve the level of accounting disclosure in the financial statement ( income statement, Cash flows statement) with excluding some items such as ( investment risk reserve, net gains from financial securities, net gains from investment securities, losses on loans and advances – ordinary share profits, time deposits with foreign banks. It was also Concluded that the privatization of commercial Libyan banks does not improve the level of accounting disclosure in statement of changes in equity , Also, the privatization of the Libyan commercial banks improves the level of accounting disclosure of the accounting methods and policies except ( the disclosure of the total secured obligations and the nature of pledged assets as a security and its recorded value) . From the field visits the researcher noted that there was a problem in access to information at an appropriate time because of the delay in preparing annual reports . In the light of the findings of the present study, it is recommended to develop and increase the disclosure of Investment risk reserves, net gains arising from financial securities, the net gains arising from investment securities, losses on loans and advances – ordinary share earnings, and deposits with other banks. It is also recommended to prepare and produce financial statements and reports at an appropriate time at the end of financial year, and publish them in order to help the investor to study it and make decisions based on these statements and reports.
إسماعيل بشير علي سلطان (2012)