Global Journal of Economics and Business

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The Contribution of Activity-Based Costing System (ABC) to Reducing Costs

Salem Yasmine , Randa Belmahdi , Herbadji Hamza

In this study, we wanted to show that the application of the new the (ABC) system of cost accounting reduces the costs of the economic company. In the Biscuit Factory "MEJOR", we carried out a comparative study of cost analysis between the (ABC) system of cost accounting and the traditionals systems ...

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Use of Control Maps to Measure the Quality of University Students In the Educational Process

Entsar Arebe Fadam , Ahlam Ahmed Juma , Marwan Abdul Hameed Ashour

The application of the quality management approach in the various productive and service institutions in developed countries is a distinguished management method in educational institutions. The application of this system in higher education is one of the important foundations in the development of universities ...

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Corporate Governance and its Role in Promoting Creativity and Innovation -A Comparative Study between Algeria and Some Arab Countries

Sahraoui Djalila , L. DJEDIDENE , Touta Nawel

The objective of this study is to provide an overview of the importance of corporate governance in promoting and activating creativity and innovation, as the main driver for growth and long term, and the importance of the study is also reflected in how to develop a systematic methodology to enable companies ...

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Use of Data Mining for the Assessment of the Mudaraba Performance Risk in the Light of Macroeconomic Factors

K. Chelhi , M. El Hachloufi , M. Elfar , A. Eddaoui , A. Marzak

In this article, we present an approach to evaluate a Mudaraba project financed by the Islamic bank, taking into account macroeconomic indicators for the estimation of performance and risk. For conventional banks, interest rate credit is the main source of income. On the other hand, for Islamic banks, ...

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The Role of Financial Inclusion from National Banks in the Achievement of Social Responsibility Towards Clients - Case Study– the Islamic Banks Working in Gaza Strip

Yasser Abed Taha Al-Shurafa , Haneen Mohammed Badr Ajour

This study aimed to identify the role of the contribution of financial inclusion dimensions in the achievement of social responsibility to clients of Islamic banks in the Gaza Strip during the year 2016. This has been achieved through presenting the concept of financial inclusion, its importance, objectives, ...

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Impact of Compliance with the Principles of Governance on the Efficiency of the Performance of Banks in the Kingdom of Saudi Arabia

Saad A. Alwabel

The research problem is that it seeks to identify the impact of compliance with the principles of governance on the efficiency of the performance of banks in the Kingdom of Saudi Arabia for its work, which affects the level of efficiency of the banking sector as a whole. The research aims to achieve ...

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Requirements and Obstacles to the Application of Lean Management at King Khalid University

Rogaia Mohammed Mohammed Ahmed Kratat

The lean management system is based on the philosophy of resource economy as a main focus of production processes but without compromising the quality level required. Lean management aims to achieve zero loss in all areas such as faults, delays, defective product and inventory in all stages of supply, ...

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The Role of Auditing in the Effectiveness of Corporate Governance Principles and Procedures as a Mechanism to Reduce Financial Corruption

Rogia Eltayb Ali Ahmed

This study titled as The Role of auditing in the effectiveness of the principles and the procedures of corporate governance as a mechanism to Financial corruption. This study aimed at identifying the most important difficulties facing the application of corporate governance and the role of the audit ...

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Whether Earning Management Is An Ethical Practice: An Exploratory Study

Randah Al-Shabeeb , Khalid Al-Adeem

The objective of this study is to investigate the extent to which earning management is ethical from the perspective of the financial statements’ users. Corporate scandals and bankruptcies that are witnessed worldwide were in conjunction with earning management practices. Specifically, the study ...

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