أثر تطبيق التجارة الإلكترونية على جودة أرباح الشركات المساهمة في المملكة العربية السعودية - دراسة تطبيقية (The Impact of the Application of E-commerce on the Listed Companies' Quality of Earnings in the Kingdom of Saudi Arabia)

2020 ◽  
Author(s):  
Karima Soliman ◽  
Fatimah Alamiri ◽  
Aseel Alghamdi ◽  
Khairyah Hussein ◽  
Lama Alhejaili
Author(s):  
Khaled Alghamdi ◽  
Feras Aljohani ◽  
Ala Alrehaili ◽  
Ahmed Alhusayni ◽  
Turki Alrehaili ◽  
...  

Author(s):  
Maha Abbas Abo Hussain

This study aimed to shed light on the impact of environmental accounting measured in (environmental cost accounting, environmental sustainability, and environmental policies) in industrial enterprises on the economy in the Kingdom of Saudi Arabia. To achieve the objectives of the study, the study relied on the descriptive-analytical approach, due to its suitability of the nature of the study, as well as the questionnaire tool was distributed to the study sample using random sample method, where (200) questionnaires were distributed to financial managers working in industrial enterprises in the Kingdom of Saudi Arabia in the Jeddah, the final study sample was (96) questionnaires. The results of the study showed that there is an impact of environmental accounting measured by (environmental cost accounting, environmental sustainability, and environmental policies) in industrial companies on the economy, individually and collectively. The study came out with a set of recommendations, the most important of which is the necessity of developing local standards or adopting international standards for environmental disclosure in other sectors in general and the state’s contribution to providing quantifiable environmental data and raising the limitations imposed on companies in particular in order to follow and encourage environmental laws.


Author(s):  
Mohammed Abdullah Alnasser

The present study aims to identify the Difficulties of Teaching Based On Differentiated Instruction Viewpoint Of Arabic Teachers In Qatif Governorate In the Kingdom of Saudi Arabia. In order to achieve these objectives, a questionnaire was designed, It consisted of (33) items distributed to five Domains. It was distributed to the study Sample wish was formed from (172) Arabic teachers chosen randomly from all study phases. The study found that the whole mean of Difficulties of Teaching Based On Differentiated Instruction Viewpoint Of Arabic Teachers In Qatif Governorate was (3.60). At the domains level: The difficulties of the environment of the school was the first with a mean (3.97), then the difficulties of a teacher with a mean (3.73).Booth with a high degree of difficulty. Difficulties of Curriculum was the third with a mean of (3.58), Then The difficulties of Administrative Regulation with a mean of (3.43), Finally The difficulties of Students with a mean of (3.28). All final three domains with a Medium degree of difficulty. The study also found that there were no significant differences between the average of these answers at the level of significance (α ≤ 0.05) due to the impact study phase. Based on these results The researcher recommended to train teachers and supply schools with suitable facilities and materials to teach the Arabic language based on Differentiated Instruction.


Author(s):  
Shahabuddin Mohammed Ahmed Abdullah

The traffic accidents in the high ways and towns are still increasing, their effect on the community development clearly seen. The control of this problem is highly significant. The analysis of the data and the information about the traffic accidents, their direct, indirect, a variables and continues cost represented in curing the injured, paying the Diya, the cost of the medical operations on behalf of the government and the relatives of the injured dealt with through the accounting view. This paper aimed at measuring the effect of traffic accidents in terms of money, to be use for the development of Accer province – South of the kingdom of Saudi Arabia. The overall cost of the traffic accidents in 2013 is 23 pillions Riyal. The percentage of the injured is 30% per family. The cost account of traffic accidents in Accer province is 1. 6 pillions Riyal. These sums of money could have been use for the development of the province. The paper recommends The direct, indirect, a variables and continues costs of the traffic accidents should give a due consideration The traffic administration should give a due consideration as well, to be minimizing the number of the traffic accidents. There should be decisive practical measures to stop these accidents.


2020 ◽  
Vol 198 ◽  
pp. 03032
Author(s):  
Liying Zhang

Most of the existing studies on the impact of disclosure quality of listed companies on the investment efficiency of enterprises are based on the static level, and the article investigates the evolution of disclosure quality on the investment efficiency of enterprises from the dynamic level by dividing the life cycle of enterprises. Taking the data of Shenzhen civil engineering companies from 2013-2017 as the research sample, it uses multiple regression analysis to empirically test the impact of disclosure quality of listed companies on the investment efficiency of enterprises at different life cycle stages. The results show that when no distinction is made between life cycle stages, high quality disclosure can significantly inhibit the inefficient investment behavior of firms; in the growth and maturity samples, high quality disclosure can significantly inhibit underinvestment and overinvestment; in the recessionary samples, high quality disclosure can significantly inhibit underinvestment and has no significant effect on overinvestment.


2020 ◽  
Vol 28 (12) ◽  
pp. 1514-1519
Author(s):  
Diena M. Almasri ◽  
Ahmad O. Noor ◽  
Ragia H. Ghoneim ◽  
Alaa A. Bagalagel ◽  
Mansour Almetwazi ◽  
...  

Sign in / Sign up

Export Citation Format

Share Document