أثر إدارة حماية المستهلك في ضبط الجودة ومراقبة األسواق في محافظة ظفار

هدفت الدراسة الحالية هو التعرف على أثر إدارة حماية المستهلك في ضبط الجودة ومراقبة ألسوق  في محافظة ظفار ،
تمثل مجتمع الدراسة في العاملين )مدير، مساعد مدير، مدير دائرة، موظف( في إدارة هيأة حم المستهلك في محافظة ظفار .
يتكون مجتمع الدراسة من ) 380( عامالً ، فقد تم اختيار عينة ميسرة من العاملين في هذه الهيأة. وقد تم توزيع عدد )150(
استبانة على عينة ميسره من العاملين في تلك الهيأة، وقد توصلت الدراسة الى العديد من النتائج أبرزها: وجود أثر ذو داللة
إحصائية عند مستوى معنوية )0.01( لبعض أبعاد إدارة هيأة حماية المستهلك )تحديد األسعار، توفير الشروط الصحية( في
ضبط الجودة ومراقبة األسواق، ولم يوجد أثر لإلرشاد والتوجيه في ضبط الجودة ومراقبة األسواق، في إدارة هيأة حماية المستهلك
في محافظة ظفار. وأوصت الدراسة ضرورة عمل حماية المستهلك على عقد برامج تدريبية مجانية للعديد من المستهلكين؛ لتدريبهم
على تعرف الممارسات التسويقية الخادعة، وتوعيتهم بالخداع التسويقي وكيفية تجنبها، ونشرها في وسائل اإلعالم. وبضرورة قيام
هيأة حماية المستهلك بعقد الندوات والمحاضرات وبصورة مكثفة، التي تساعد المستهلك على إدراك حقوقه وواجباته، وكيفية
حمايته من الممارسات التسويقية الخادعة وكيفية تجنب هذا الغش والخداع ونشرها لهذه الندوات والمحاضرات في وسائل اإلعالم

أثر عناصر المزيج التسويقي الخدمي في اختيار أولياء األمور للمدارس األهلية في مدينة تعز – اليمن

This study aimed to know the impact of the elements of the service marketing mix with its
dimensions (Education service, place of providing the education service, pricing of the
education service, promotion of the education service, the human element in the education
service, physical evidence of the education service, operations of providing the educational
service) in choosing parents for schools in the city of Taiz – Yemen. The inclusive study
population was represented by the parents of university students (47315) male and female
students in (163) in private schools in the first semester of the year 2022/2023. To achieve the
study’s objective, the descriptive analytical method and the questionnaire were used for
collecting data from the study population was distributed to a random sample of (250)
individuals in (80) private schools in Taiz city, which constituted (49.1%) of the total number
of private schools within the scope of education ratio – Taiz governorate in three districts are
Al-Muzaffar – Cairo – Salh, and (221) questionnaires were retrieved, at a rate of (88.4%), which
were subjected to statistical analysis using the statistical analysis program SPSS through
descriptive analysis of the study variables and dimensions, Simple and multiple regression
coefficient analysis to test the hypotheses of the study. The results of the study showed that
there is statistical significance of varying degrees for all dimensions of the service marketing
mix in the choice of parents for private schools in Taiz city, Yemen, where come respectively:
the human element in the educational service, the education service pricing, the place of
education service, the education service delivery operations, the education service, the promote
the education service, and the physical evidence of the education service.

” مستوى تطبيق مبادئ الحوكمة في البنوك العاملة باليمن“

Degree of applying the principles of governance in banks operating in
Yemen. This study aims to identify the application of governance principles in banks operating in Yemen according to the principles of the Organization of Economic. Cooperation and Development (OECD) (2004),.The study sample was selected from all the (18) banks operating in Yemen, amounting to (18) banks. The analytical descriptive approach is used for the purpose of coducting this study.
A questionnaire was used as a tool for collecting the data,and the statistical software program (SPSS) is used for analysis.
The study revealed that the level of governance principles rose to a high level in general, and for all the dimensions and items , and that there is a slight dispersion in the answers of the study population. The results also indicated that there is a convergence in the study population in terms of defining the demensions of
governance in banks. The results indicated also that the study population strongly agrees on bank adherence of implementing annual auditing according to the law. The results of the study have shown that there is no statistically significant difference in the application of governance in the banks in general and according
to the bank type , and there is no a statistically significant difference in applying the principles of governance in terms the existance of effective framework of corporate governance, equal treatment of shareholders and responsibilities of the board of directors.
There is a statistically significant difference in the application of corporate governing in the banks according to the bank ownership particularly on two dimensions, namely, the shareholders rights and transparency. The study recommends enhancing the application of principles of governance in the banks and the importance of applying the principles of shareholders rights and transparency in banks of the public sector.

دور التسيير االستراتيجي في تحقي ق الفعالية والكفاءة للقرارات االستراتيجيةإشارة لتجربة دولة الامارات العربية المتحدة

This study aimed to highlight the impact of strategic management in achieving the effectiveness and efficiency of strategic decisions based on the uae experience, where the study found that one of the most important future projects in which the UAE government focuses to reach 85 advanced levels is the “Project design for the next 50 years for the UAE”, where the project will work to harness the energies of youth, guide their creativity and innovations to play a major
role in the process of designing the future of the uae through the development of a dedicated digital platform for this, in addition to One of the most important results achieved by the UAE
government is that it ranks first in 106 indicators out of 338 indicators, and in the latter
recommended the need to develop future strategic projects by well-defined governments and objectives, in order to build strong economies capable of global competition, as well as to
ensure the life of well-being and prosperity for their communities, with the need to involve the youth group in these strategic projects planned to benefit from their ideas and opinions that will
provide the necessary addition and make the right strategic decisions

Modern analytical audit methods and their role in rationalizing administrative
decisions in commercial banks / Khartoum (2018-2021)

The problem of the study consisted in a set of questions, including: Is there a statistically significant relationship between the methods of descriptive analysis and the rationalization of administrative decisions? Is there a statistically significant relationship between the methods of quantitative analysis and the rationalization of administrative decision-making? The study aimed to find out the effect of using descriptive analysis methods and rationalizing
administrative decisions, clarifying the impact of using quantitative analysis methods and rationalizing administrative decisions. The study followed the descriptive analytical approach. The study reached results, including: rational decisions are taken based on the study of laws and regulations, the existence of differences between actual and estimated data indicates the 120 existence of estimates that require the auditor to search for their reasons and be convinced of
them to rationalize administrative decisions, financial analysis methods help the auditor greatly
in knowing the consistency of relationships Between the balances of the financial statements and knowledge of the relationships between financial and non-financial information to improve
the effectiveness of administrative decision-making. The study recommended that the auditor test control systems over the preparation of non-financial information that are used when
applying analytical audit procedures, the need for attention by professional societies to train and qualify auditors to use modern methods in the audit process, including analytical audit.