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    استراتيجيات تعافي السياحة الإسلامية في ماليزيا خلال جائحة كوفيد 19: Islamic Tourism Recovery Strategies in Malaysia During the Covid-19 Pandemic

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    Malaysia has all the characteristics that make it an ideal Islamic tourist destination that ade-quately meets the requirements of Muslim tourists, which made it ranked first globally in the World Islamic Travel Index during the period (2019-2022) despite the negative impact of Covid 19 on the tourism sector.This study aims to analyze the effects of Covid 19 on Islamic tourism in Malaysia and the strategy it has followed to recover and revive the Islamic tourism sector during this pandemic.The results of the study indicate that Islamic tourism in Malaysia was significantly affected by Covid 19, and this is through a decrease in international passenger capacity by 85% and the can-cellation of 170.085 hotel rooms, which made the tourism and hotel industry sector lose more than 80% of its busines

    دور منصة e-Recours في رقمنة عمليات تسوية طعون حوادث السيارات بين شركات التأمين في الجزائر: The Role of the e-Recours Platform in Digitalizing the Processing of Car Accident Appeals between Insurance Companies in Algeria

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    The purpose of this research is to identify the role of e-Recours Platform in digitalizing the processes for treating appeals files of car accident between insurance companies in Algeria. The descriptive method was used to collect and analyze all information related to this platform. We have concluded that the e-Recours platform is the first national digital platform specialized in the electronic processing of these files. The Algerian Unified Office (BUAA) created this platform. From October 01, 2022, the processing of car accident appeals files between 12 insurance companies that underwrite car insurance in Algeria is done through this platform only, starting from sending the appeal file, until the payment of the claim amount and the final closure of this file. In this study, we have mentioned to the most important positives and negatives of the e-Recours platform, and we have suggested some measures that can address these negatives. In general, the existence of this platform in Algeria could pave the way for the development of other projects to digitalize other operations related to the insurance sector in Algeria

    الدور الوسيط لجودة الخدمات الصحية في العلاقة بين إدارة الجودة الشاملة ورضا العملاء دراسة حالة مركز طرابلس الطبي ليبيا: The Mediating Role of the Quality of Health Services on the Relationship between Total Quality Management and Customers Satisfaction: Case Study of Tripoli Medical Centre – Libya

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    The aim of this study is to determine the direct effect of Total Quality Management on customer satisfaction, and the indirect effect through the quality of health services at Tripoli Medical Center in Libya. To achieve the goal of the study, a questionnaire was designed based on previous related studies to collect data from the study sample. The study sample consisted of 391 employees at Tripoli Medical Center in Libya, as well as 391 customers who see doctors at the same center. The study found a statistically significant positive relationship between Total Quality Management and customer satisfaction, and a statistically significant impact of quality of health services as a mediator in the relationship between Total Quality Management and customer satisfaction in Tripoli Medical Center, Libya. The study provided a number of recommendations, the most important of which are: focusing on applying the concept of Total Quality Management by focusing on customers, researching their preferences and working to meet them and solving problems as soon as possible, as this enhances customer satisfaction. Improving and developing the quality of health services through Total Quality Management such as supporting top management, continuous improvement of internal methods and processes, and focusing on customers

    استخدام البرمجة الخطية في تقدير كلفة حركية أفراد موظفي الجماعات المحلية إشارة إلى حالة بلدية بوراشد ولاية عين الدفلى للفترة ( 2022 - 2025 ): The use of linear programming in estimating the cost of mobility of local community employees, referring to the case of the municipality of Bourashid (Ain Defla governorate) for the period (2022-2025)

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    The municipality determines its human resource needs with its various competencies, based on assessing the capacity of the available human resource structure and carrying out an objective analysis of performance requirements and conditions inside and outside the institution, for the purpose of reaching the targeted outputs.The purpose of this research is to try to build a model with linear programming to reduce the costs of a predictive plan for the period (2022-2025), related to the mobility of the employees of the municipality of Bourashid (Ain Defla state), and then use the same model to adapt the costs of salaries of the employees included in the plan, as well as the costs of their movement and layoffs to reduce Of the number of laid-offs on the horizon of the plan under stud

    تقويم نوافذ الصيرفة الإسلامية- دراسة حالة الجزائر: Evaluation of Islamic banking windows - Algeria case study

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    With the issuance of Regulation No. 2-2020 governing Islamic banking in Algeria, and theissuance of Instruction No. 3-2020 related to this regulation, a problem appeared about to theadequacy of it in building of Islamic banking windows which performs its work efficiently andeffectively, as well as the ability of this system to meet the complete transformation of traditionalbanks to Islamic banks, in addition to the establishment of new Islamic banks.In this context, this research tries to evaluate Regulation No. 2-2020 which governs Islamicbanking in Algeria, as well as Instruction No. 3-2020, through an analytical study of theirprovisions, in a way that reflects the positive and negative points regarding to Islamic bankingwindows, and then highlights the importance of the central bank to support these window

    ما مدى تأثير جائحة كورونا (كوفيد - 19 -) على مستقبل المرجعية المحاسبية الدولية-رؤية تحليلية من منظور محاسبي-.: What Is The Impact Of The Corona Pandemic (Covid-19-) On The Future Of The International Accounting Reference - An Analytical Vision From An Accounting Perspective-.

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    This study addressed a major problem centered on the degree of impact of the Corona pandemic(Covid-19-) on current accounting practices on the one hand, and the future of accountingreference on the other, by specifying the requirements for preparing and presenting the financialstatement in line with the developments of the current environment in light of the developments instandards (IAS/IFRS).The study reached the most important results: the spread of the Corona virus pandemic (Covid-19-) led to the inability to apply some provisions of international accounting standards in order toprepare and present financial statements, which requires the necessity of continuity of work ondeveloping the international accounting reference represented in (IAS/ IFRS) and make it moreresponsive to the requirements of the modern business environment

    علاقة نصيب الفرد من الناتج المحلي الخام على تطور أمل الحياة في الجزائر دراسة قياسية للفترة (1990-2021): Exploring the relationship between per capita gross domestic product and the development of life expectancy in Algeria An econometric study 1990-2021

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    The present study aims to explore the relationship between per capita gross domestic product and life expectancy in Algeria during the period (1990-2021), Moreover, the study seeks to adress the following question: What is the impact of per capita gross domestic product on the development of life expectancy in Algeria? In pursuance of this aim, study concepts were addressed and described statistically, as well as the formulation and construction of the standard model for the relationship between the variables of the study. The latter is conducted through relying on estimating the relationship according to the simple linear regression model. Consequently, the obtained results revealed that there is a strong direct correlation between per capita GDP and life expectancy in Algeria during the set period, additionally, the study concluded that an increase in per capita GDP by $1 will increase life expectancy by 0.002

    مقاربة لا خطية لتقدير مدى تأثير استقلالية البنك المركزي على فعالية السياسة النقدية في الجزائر للفترة (1990-2021): A nonlinear approach to estimating the impact of the central bank independence on the effectiveness of monetary policy in Algeria for the period (1990-2021)

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    The purpose of this study is to estimate the impact of the Central Bank independence on the effectiveness of monetary policy in stabilizing inflation rates by using the Markov Switching regimes, for the case of Algeria, between 1990 and 2021. The study concluded that the Bank of Algeria\u27s independence is an important factor in enhancing the effectiveness of monetary policy in Algeria, with results (under both of regimes: price stability and price volatility) showing that the independence of the Bank of Algeria and that the nominal effective exchange rate and the rediscount rate have a negative impact. Thus, inflation is affected negatively when the exchange rate depreciates, causing inflation to rise (the pass-through effect is significant), and inflation is reduced when the rediscount rate is increased. Besides, the rise in oil prices was observed to have a positive effect on inflatio

    Systematic Review: The Role of Leadership in Implementing Council Strategic Plans in Tanzanian Local Government Authorities: مراجعة منهجية: دور القيادة في تنفيذ الخطط الاستراتيجية للمجالس في السلطات المحلية التنزانية

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    Strategic plan implementation failures persist in 42% of Tanzanian Local Government Authorities (LGAs), despite decentralization reforms. This systematic review (PRISMA 2020) analyzes 28 studies (2010-2024) to evaluate leadership\u27s role in bridging this gap. Findings reveal transformational leadership (vision-setting, staff empowerment) drives 70-85% target achievement in high-performing councils (e.g., Dodoma, Arusha), while laissez-faire approaches correlate with 20-35% success. Stakeholder engagement (quarterly community forums) and adaptive resource mobilization(PPPs, crisis-redirected funds) emerge as critical practices, boosting outcomes by 72% and 68% respectively. However, contextual barrierssignificantly constrain effectiveness: political interference (30% patronage appointments) and rural capacity gaps reduce impact, while female leaders (15% of directors) achieve 25% higher education/health targets despite sociocultural resistance. The review concludes that leadership is the linchpin of implementation success, but systemic reforms are essential. Key recommendations include: (1) depoliticizing director appointments through independent panels, (2) establishing national leadership academies for transformational skills training, and (3) implementing gender quotas (30%) with mentorship programs. These evidence-based interventions can align Tanzania’s decentralization goals with on-ground development outcomes

    Extended Critique of the Mode of Production Theory: نقد موسّع لنظرية نمط الإنتاج

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    In this article, I replace the theory of the mode of production—following a critique of its ideological foundations—with a hypothesis grounded in a critical understanding of the laws governing the movement of economic activity throughout the extensive trajectory of human social and economic development. This hypothesis posits that capitalism—understood as the subordination of a society’s economic activity to the laws governing the movement of capital—forms the foundational basis of all social systems, regardless of the degree of development of the prevailing productive forces or the form taken by the dominant relations of production. This approach enables a reinterpretation of the nature of all doctrines and the true character of those theories and systems that have emptied political economy of its social essence and stripped it of its civilizational meaning, transforming it into a tool of domination and subjugation rather than an instrument of consciousness and liberation

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