School of Commerce

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About School of Commerce

Who works at the School of Commerce

Dr. khaled bashir omar abouzid
School of Commerce - Azzaytuna University
Dr. MARAI A.D Abdalla Suliman
School of Commerce - Azzaytuna University
School of Commerce - Azzaytuna University


Some of published journals School of Commerce


Some of publications in School of Commerce

Requirements of Central Control and Supervision on Islamic Banking Industries

This study deals with the nature of Islamic banks and their features, and requirements of these features in terms of control tools and methods appropriate with the particularity of their business and their relation with the traditional central bank. The study aims also to be acquainted with the extent of appropriateness of the traditional control tools and the particularity of the Islamic banking work. The study arrived at a set of requirements which are necessary to adapt the control tools of the traditional central bank with the particularity of the Islamic banking work. The study set also a concept of a control framework supporting the Islamic banking work and regulating the relation of the Islamic banks with the traditional central bank in a manner securing for them an appropriate investment environment free from control and supervision hindrances.

Develop A Conceptual Framework of Audit Office Factors Model Using (CFA-AMOS),

The present study seeks to develop a conceptual framework for scale of audit office factors model by adopting four appropriate dimensions of measurement: planning of audit, supervision of auditors, specialization in the industry, and audit office size. To achieve the goal, we used a confirmatory factor analysis (CFA) through AMOS software. Based on the results, it was found that this model is a valid and reliable model that can be used for measuring audit office factors model in Libya, In addition to, based on the results construct validity was provided through convergent and discriminate analyses (A.V.E >S.V). In addition to, the models were generated showing good fit. The contributes of the study will be to the scientific production in the area of Accounting, particularly in auditing, can also be used not only in relational studies but as an evaluation instrument by managers who wish to improve audit quality.

العلاقة بين الإنفاق العام والنمو الاقتصادي للقطاع غير النفطي دراسة تطبيقية على الاقتصاد الليبي للفترة 2018-1990

تناولت الدراسة العلاقة بين الانفاق العام والنمو الاقتصادي للقطاع غير النفطي فى الاقتصاد الليبي خلال الفترة 2018-1990 ، وهدفت الدراسة الى توضيح دور الانفاق العام فى المساهمة فى نمو القطاعات غير النفطية وتحديد اتجاه هذه العلاقة باستخدام التحليل والقياس ، وقد تم استخدام اختبار التكامل المشترك لجوهانسون والذى أكد على عدم وجود هذه العلاقة فى المدي الطويل ، فى حين أكد اختبار السببية لجرانجر على وجود هذه العلاقة فى الاجل القصير ، وتطابقت هذه النتائج مع ضعف دور الانفاق العام فى الرفع من الانتاجية والتصدير للقطاعات غير النفطية ، واستمرار سيطرة القطاع النفطي فى التأثير على مجريات النشاط الاقتصادى والاستحواذ على النسبة الاكبر من المساهمة فى الناتج المحلى الاجمالى، وقد واوصت الدراسة بضرورة زيادة الانفاق الاستثمارى لتنويع مصادر الدخل ، وعدم التركيز على الانفاق الجارى، وفتح المجال لتوسعة انشطة القطاع الخاص والاجنبي فى المساهمة جنبا الى جنب مع الانفاق العام فى تمويل التنمية الاقتصادية في ليبيا
, (12-2019)
staff photo


ABDUSSALAM RAHUMA is one of the staff members at the department of 10116 faculty of 20. He is working as a since 2019-07-01. He teaches several subjects in his major and has several puplications in the field of his interest.