Damascus University Journal for the economic and Political sciences
A specialised peer-reviewed periodic journal focusing on publishing research and studies that promote moral and cultural values in Economic and Political Sciences.The journal receives, referees and publishes scientific research, studies, and reports in Arabic and English from researchers in its domain. Damascus University Journal of Economic and Political Sciences obtained the International Standard Serial Number ISSN: 2789-8202 (online)
Iraqi national security and unconventional threats (environmental and pandemic)
The concept of Iraqi national security is considered one of the complex concepts that is no longer limited to traditional military and border aspects alone, but has extended to include vital dimensions that affect the core of citizens' lives and the stability of the state. In light of accelerated climate changes and global health crises, unconventional threats — "epidemic and environmental" — have emerged as pressing elements that surpass the capabilities of conventional weapons to confront. Iraqi national security represents the state's ability to protect its entity, interests, and values from external and internal threats. With the development of the international environment, the focus has shifted from "state security" in its narrow sense to "human security," where the availability of water, the safety of food, and protection against epidemics have become essential pillars no less important than border protection. Environmentally, Iraq ranks among the five countries in the world most affected by climate change. These threats are not merely natural phenomena; they are drivers of political and social instability. Regarding epidemic threats, the Corona pandemic and other epidemics (such as hemorrhagic fever and cholera) have demonstrated that health security is an integral part of national security, as the state is forced to allocate budgets. Since 2003, the mindset of the decision-maker in Iraq tends to try to formulate the strategic construction of national security, and in the same context, what strengthens national security is that the entire national approach tries to find a security approach capable of dealing with the various internal and external challenges that affect Iraqi national security in particular. Those challenges whose impact and continuity are linked to external regional and international projects.
Copyright (c) 2026 Damascus University Journal for the economic and Political sciences
"Regional Strategic Balance in the Middle East after 2002: Turkey as a Case Study"
Since 2002, the Middle East has undergone a series of profound transformations that have significantly reshaped the regional balance of power. These changes stem from a wide range of variables that have affected the region as a whole, most notably the Arab Spring uprisings and the subsequent replacement of political regimes in several regional states, in addition to the emergence of new political and military alliances that have altered the dynamics of regional power. Within this evolving landscape, Turkey has emerged as one of the most influential regional actors in the Middle East, playing a pivotal role in the configuration of the region’s strategic balance. Turkey has pursued this role through the effective employment of smart power—both soft and hard—alongside a multidimensional foreign policy aimed at achieving a strategic balance on the one hand, and consolidating its regional influence and interests on the other. This study aims to examine the nature of the regional strategic balance after 2002 and to analyze Turkey’s role in its reconfiguration by assessing its policies toward key regional issues and evaluating the extent to which its strategic orientations have succeeded in advancing its regional aspirations.
The impact of digital transformation on improving marketing performance in the cellular communications sector in SyriaA case study in Syriatel Company
This study aims to examine the impact of digital transformation on marketing performance in Syriatel, one of the leading mobile telecommunications companies in Syria. The study employs a descriptive-analytical approach to investigate the relationship between digital transformation and marketing performance, 135 valid questionnaires were retrieved from employees for statistical analysis, which was implemented using the SPSS-25 program using appropriate statistical methods. The findings indicate that digital transformation has a generally positive impact on marketing performance, significantly improving market share and enhancing brand strength. However, its influence on customer satisfaction was found to be moderate. The study revealed that the current digital transformation strategies require further development to enhance digital customer engagement and improve user experience. The study recommends investing in digital analytics, optimizing digital marketing strategies, and enhancing customer experience through advanced digital communication channels. Additionally, it suggests increasing digital training for employees to maximize the benefits of digital transformation.
The Role of Corporate Social Responsibility (Philanthropy) in enhancing Bank’s Image
Many companies the developed world adopted charitable and philanthropic causes to support communities where they live. This philanthropic cause’s adoption is a part of the marketing strategy of all important companies in the developed world and some of the Arab countries. Some private companies in Syria adopted charitable causes; however, Syrian banks’ shares in this issue remain minimal. This research studies the role of the philanthropic efforts in improving the image of banks. The research found the existence of statistical significance influence between the charitable work carried out by the bank and the image of the bank, the research also found an effective statistically significant effect between the types of the charity work carried out by the bank and the bank’s image. It also found that there is no significant difference between customers’ awareness of corporate social responsibilities carried out by the studied banks. The research also found number of conclusions, including 1-There is an influence of significant of each of the efforts undertaken by the bank to provide aid to the families of the martyrs and the efforts made by the bank to finance care for orphans and disabilities. However, there is no influence of significant for the efforts undertaken by the bank to finance the civil society, 2-The vast majority of customers believe that banks do not have any philanthropic plans or charitable work, or they do not know about it if it does exist.
Copyright (c) 2017 Damascus University Journal for the economic and Political sciences
Public Relations’ and Publicity’s Role in Creating Buzz Marketing (A Field Study on Public and Private Banks in Syria)
The research discussed the concept of buzz marketing and the impact of effective PR on Buzz marketing. The study conducted on a sample of 100 employees in the private and public banks in Syria. It also studied the effect of bank employees experience on the effectiveness of buzz marketing, and the differences of buzz marketing effectiveness among Syrian banks. The most important findings of the research: 1-There is an effect for public relations on buzz marketing. 2-There is an effect for publicity on buzz marketing. There are statistically significant differences in the effectiveness of buzz marketing among banks. There are statistically significant differences in the effectiveness of buzz marketing based on staff experience. Highest level of effective buzz marketing was achieved by the category of 10 to 14 years of experience, followed by the one of 15-19 years of experience
أعلنت الصين رسمياً عن "مبادرة الحزام والطريق" في عام 2013، لتعكس رؤية جديدة وشاملة للسياسة الخارجية الصينية. وفي ضوء مكانة الصين في سوق الطاقة وكونها أكبر مستهلك عالمي للطاقة، أثيرت أسئلة حول العلاقة بين مبادرة الحزام والطريق وأمن الطاقة. يهدف هذا البحث إلى تحليل البعد الطاقوي لمبادرة الحزام والطريق، والآثار المحتملة للمبادرة على التحديات التي تواجه الصين في سعيها لضمان أمن الطاقة، وأبرزها تحدي تركيز الواردات ومعضلة ملقا وضعف نفوذ الصين في سوق الطاقة الدولي، وذلك من خلال إجراء دراسة استقرائية تعتمد على المنهج الوصفي التحليلي. وبناءً على ذلك، وجد هذا البحث أن مبادرة الحزام والطريق قادرة على لعب دور إيجابي في تأمين وتنويع موارد الطاقة في الصين، وكذلك مصادر استيراد الطاقة، إلى جانب تنويع طرق الاستيراد وخطوط نقل الطاقة، كما تشكل مبادرة الحزام والطريق مجالاً مناسباً للصين للعمل على زيادة نفوذها في سوق الطاقة الدولي، والسعي إلى إعادة تنظيم هذا السوق، وإرساء صيغة تنظيمية جديدة تنظم سوق الطاقة على أساس العدالة والشفافية وبما يأخذ على عاتقه مع مراعاة مصالح الدول المصدرة والمستوردة للطاقة.
Copyright (c) 2025 Damascus University Journal for the economic and Political sciences
The Role of Digital Transformation in Open Innovation"A Case Study of the Dadoush Clothing Manufacturing Company in Syria"
The current study aimed to identify the role of digital transformation in open innovation by studying the case of Dadoush Clothing Company in Syria, where the study community consisted of all employees in the aforementioned company, and a simple random sample was taken from the community, where the study sample consisted of (90) employees in the company. The questionnaire was used as a main tool in the research to collect data. To achieve this study, the questionnaire was distributed directly to the employees, and then the data was analyzed and the hypotheses were tested using the statistical program (SPSS V.26). The study reached a set of results, including: digital transformation and open innovation are applied in Dadoush Clothing Company. There is also a statistically significant positive effect of digital transformation on open innovation in its studied dimensions (Inbound Open innovation – Outbound Open innovation - Coupled open innovation) in Dadoush Clothing Company. Where the Inbound Open innovation came in the highest degree, indicating that the company is working to bring knowledge and resources from outside to the company; By integrating suppliers, customers, and external knowledge sources, and benefiting from the discoveries of others, it is also open to other companies and establishes relationships with them, which in turn will increase the company's innovative capacity, as it came after the Coupled open innovation in the second degree, indicating that the company is synthesizing internal and external processes and sharing resources with partners in the company; through alliances with complementary partners, which is a prerequisite for success. While the results of the statistical analysis showed that there is no difference between the average answers of the sample members to the digital transformation variable according to each of (gender, age, job level, experience) in the company studied. A set of proposals were presented, including giving greater priority to investing in digital infrastructure to facilitate open inovation processes more. A set of research ideas were also presented for subsequent studies.
المتغيرات الدولية المعاصرة وأثرها على هيكل النظام الدولي
The study focuses on the rapid political, economic, and technological changes in the contemporary stage, which directly affect the international system, and analyzes these new changes, their impact, and the ability of the international system to adapt to them. The study aims to analyze the changing variables, understand their impact on the global system, and analyze the opportunities and challenges through understanding international relations, to form effective strategies to promote stability under a new international order The study relies on a comprehensive analytical methodology that draws on a variety of academic sources and appropriate data to understand the details of international phenomena and variables that affect the international system. The study concluded that the new challenges facing the international system have significantly affected international relations and increased the intensity of tensions and competition, and recommended shifts in the traditional international balance of power, which calls for restructuring the international system in line with these new changes. The study also recommended that ILO member states should restructure the international system to reflect the new balance, promote international cooperation and dialogue to face global challenges and adopt a new international strategy that promotes stability and sustainable development at the international level.
The role of Manufacturing Industries in the Growth of the Syrian Economy Applied Study Using Kaldor hypotheses (2000-2020)
The research presents a statistical analytical study to test Kaldor's law with its three hypotheses about the role of the manufacturing industry in the growth of the Syrian economy. It explains the role of industry in the growth of the Syrian GDP and its relationship to increasing productivity and with other economic sectors. The research concluded that the manufacturing industry sector needs three years to achieve a balanced relationship with regard to its contribution to the growth of the GDP, and in parallel it needs three years to reach a positive balanced relationship between the productivity of the worker in the industrial sector and the growth of the industrial sector. However, it needs about 5 years to reach a positive balanced relationship with other economic sectors contributing to the growth of the GDP in Syria.
The Relationship Between Excess Liquidity in Private Banksand Monetary Policy Tools in Syria
This research aims to diagnose the issue of excess liquidity in private banks in Syria and analyze its relationship with various monetary policy tools during the period from 2011 to 2023. The researcher adopted a descriptive method to identify the phenomenon of excess liquidity and an econometric analytical approach to analyze the causes of this surplus and its impact on the effectiveness of monetary policy tools. The study concluded that excess liquidity in private banks in Syria accumulated due to several factors, primarily the direct monetary policy based on administrative decisions implemented by the central bank. These decisions targeted both deposits and credit facilities to curb speculative activities, yet private banks were unable to utilize this excess liquidity effectively. Moreover, structural imbalances emerged in the composition of deposits in both Syrian pounds and foreign currencies, as well as in the distribution of deposits and credit facilities across different maturities. Additionally, the loan portfolios of private banks declined as a proportion of their total assets. The reliance on direct monetary policy tools, along with the near absence of indirect tools, contributed to the accumulation of excess liquidity, which private banks failed to utilize effectively. On the other hand, excess liquidity in private banks reduced the effectiveness of indirect monetary policy tools, such as the discount rate, the reserve requirement ratio, and open market operations. The study emphasizes the importance of activating open market operations to manage excess liquidity by directing it toward strategic projects or infrastructure projects, thus easing the burden of holding idle funds on private banks. Instead of keeping this surplus at the central bank without generating interest, it should be channeled into productive investments. While direct monetary policy tools proved effective in controlling monetary variables and managing liquidity within banks and the economy, they resulted in imbalances in monetary and banking indicators, pushing them away from equilibrium. Moreover, these direct measures limited the flexibility of banks to respond to market factors and make sound decisions based on liquidity, profitability, and risk indicators, leading to the accumulation of surplus liquidity without the ability to deploy it effectively.
الدور الوسيط للتوجه الريادي في العلاقة بين أنظمة العمل عالية الأداء وريادة الأعمال"دراسة ميدانية في هيئة تنمية المشروعات الصغيرة والمتوسطة في دمشق"
هدفت هذه الدراسة إلى التعرف على الدور الوسيط للتوجه الريادي في العلاقة بين أنظمة العمل عالية الأداء وريادة الأعمال ضمن المشروعات التي تشرف عليها هيئة تنمية المشروعات الصغيرة والمتوسطة في محافظة دمشق، ومستوى تطبيق تلك النظم ممثلة بـ (التوظيف الانتقائي، التدريب والتطوير، الترقية الوظيفية، مشاركة المعرفة). ولتحقيق هذا الهدف اعتمدت الدراسة المنهج الوصفي، في ضوء المجتمع المدروس الذي يشتمل على المشروعات التي تشرف عليها هيئة تنمية المشروعات الصغيرة والمتوسطة، حيث تم اختيار عينة مكونة من (190) مفردة من خلال أسلوب العينة العشوائية البسيطة، وتوزيع استبانة إلكترونية على مجموعة من المشروعات القائمة في هيئة تنمية المشروعات الصغيرة والمتوسطة محل الدراسة، وحللت البيانات باستخدام البرنامج الإحصائي SPSS وAMOS. وتوصلت الدراسة إلى مجموعة من النتائج كان من أبرزها: وجود أثر ذو دلالة إحصائية لأنظمة العمل عالية الأداء على التوجه الريادي، ووجود أثر ذو دلالة إحصائية لأنظمة العمل عالية الأداء في تحقيق ريادة الأعمال، ووجود أثر ذو دلالة إحصائية للتوجه الريادي في تحقيق ريادة الأعمال، وأخيراً يتوسط التوجه الريادي العلاقة بين أنظمة العمل عالية الأداء وريادة الأعمال ضمن المشروعات التي تشرف عليها هيئة تنمية المشروعات الصغيرة والمتوسطة في دمشق.
The Political dimensions of privatization
Privatization is a legal act that involves many dimensions and political connotations. It is an ideologically charged phenomenon as it emerged from the womb of a political and intellectual movement that believes in political and economic freedom (neoliberalism), and in the natural superiority of the private sector over the public sector. Privatization has been considered one of the most prominent public policy tools, and The most important means of political and economic transformation and transition in the twentieth century, through its impact on the overall political, economic, social and legal structures. The research discusses the political dimensions of privatization by studying its political manifestations, and the process of preparing the appropriate political environment for its implementation, and provides many practical recommendations to ensure that it achieves all the goals Established by governments, and not exposed to its political risks.
Balanced Scorecard as a Tool to Evaluate Syrian Hotels Performance case Study "Sheraton Hotel"
By applying this study on Sheraton Hotel in Damascus,this study aims to evaluate syrian hotels performance by using balanced scorecard , and concrete recommendations to improve Sheratons hotel performance by knowing weakness and strengthen points. The researcher used the descriptive analytical approach to achive the aim of this study ,and she designed balanced scorecard with it four dimensions (financial dimension, Clients dimension ,internal operation dimension ,and learning and growth dimension)to find out the direction of the hotel's overall performance The study showed the following results Balanced scorecard operates within an integrated framework of financial and non-financial indicators those interact and integrate on the principle of main function at hotel 2. Balanced scorecard contributes to performance evaluation and discovers mistakes to improve their performance.
The Role of Digital Transformation in Supporting Brainstorming Sessions in the Auditing" Field Study in Syrian audit offices and companies"
This study aimed to identify the role of digital transformation in supporting brainstorming sessions in auditing. It is a field study that relied on the descriptive analytical approach and used the questionnaire as a tool to collect data and then test its hypotheses using the SPSS statistical analysis program. The study community was represented by auditors working in auditing offices and companies accredited to audit the accounts of entities subject to the supervision of the Syrian Securities and Markets Commission for the year 2024, which numbered (23) auditing offices and companies, while the study sample consisted of (95) auditors. The study reached a consensus among auditors on the existence of a significant relationship between the role of digital transformation and its technologies in supporting brainstorming sessions in auditing, especially with regard to developing auditors’ performance and skills by increasing communication and interaction methods between auditors, exchanging ideas, and benefiting from their previous experiences in understanding the problem at hand, audit risks, and methods of evaluating them, on the one hand, and by collecting the largest amount of appropriate evidence and analyzing it more accurately, on the other hand, through speed in completing and implementing the operations required to be analyzed and processed, expanding auditing and testing operations, and diversifying sources of evidence collection, in addition to processing and analyzing huge amounts of information and data and storing them for long periods of time so that they can be easily retrieved during the session.
The role of the business risk-based audit approach in evaluating the suitability of imposing continuityfor Syrian public joint-stock companies"A field study in Syrian audit offices and companies"
The Impact Of The Issue Of Defining International Terrorism On The Role Of The United Nations Organization In Combating It
Defining terrorism is definitely a tricky issue in international law due to the changes in its methods, elements, and the method of combating and dealing with it. Many thinkers and jurists attribute the difficulty of finding a specific definition of the phenomenon of international terrorism to the intellectual and ideological backgrounds of the jurists who work on this matter. On the international stage, political differences among major countries, driven by their own strategic interests, are the reason behind the failure to reach a comprehensive legal definition of international terrorism. The inability of the international community, especially the United Nations, to establish a legal reference point has affected various activities of the international organization, particularly its ability to fight international terrorism. , due to the inability to create a clear legal reference for dealing with various terrorist cases, and led to double standards and a lack of distinction between various forms of legitimate and illegitimate violence. Reaching an agreement on a unified legal definition of terrorism would help the United Nations adopt neutral positions on various terrorist acts to which the international community is exposed. At the same time, it would contribute to organizing the necessary procedures to deal with each case of terrorism.
Application of change management and its relationship to achieving leadership from the perspective of academic administrators at Damascus University
The research aimed to identify the level of leadership and the degree of application of change management in the faculties of Damascus University from the point of view of academic administrators working there. And to study the nature of the correlation between them. And to measure the differences between the average answers of the research sample members according to the research variables: (academic rank, years of experience). The researcher relied on the descriptive analytical approach, and applied the change management questionnaire, and the leadership questionnaire. The research sample consisted of (64) heads of academic departments at Damascus University. Among the most important results reached by the research: The existence of a positive correlation with statistical significance between the degree of application of change management and the level of leadership among academic administrators working in the faculties of Damascus University. The existence of statistically significant differences between the average answers of the research sample members on the change management questionnaire according to the variable of academic rank and in favor of academic department heads whose academic rank is (university professor). The absence of statistically significant differences between the average answers of the research sample members on the change management questionnaire according to the variable of years of experience. There were no statistically significant differences between the average responses of the research sample members to the leadership questionnaire according to the variables of academic rank and number of years of experience.
Measuring the availability of the application requirements of the international standard ( ISO 30401: 2018) in Islamic banksA survey study on a sample of private Islamic banks"
The study aims to measure the availability of requirements for applying the international standard) ISO 30401-2018) In Islamic banks (Al Baraka Bank, Cham Bank, International Islamic Bank of Syria) in Damascus Governorate, it includes measuring the availability of each of the following dimensions: organization context - leadership - planning - support - process - performance evaluation and improvement. This was done by adopting a checklist distributed to a sample that included (100) administrative employees in the banks investigated. In light of the data collected from that list that was analyzed and using a seven-point Likert scale, the level of application of the standard was measured and the gaps between the actual reality of application and the requirements of the standard were identified. Reaching a set of conclusions, the most important of which were the following: 1. The total rate achieved by measuring the availability of requirements for implementing the knowledge management system in accordance with international specifications) ISO 30401-2018) in the Islamic banks studied, it obtained an agreement rate of (73%), meaning that it is fully implemented and partially documented, which created a gap of (27%( 2. The process item received the highest agreement rate (88%) among the Islamic banks studied, and thus the item is rated as “fully implemented and partially documented.” This indicates that there is a gap between this item and the actual reality of (12%). 3. While the improvement item received the lowest percentage of agreement (60%) in the banks studied, and thus the item is rated as “completely implemented and not documented.” This indicates that there is a gap between this item and the actual reality of (40%).
Measuring The Impact of Digital transformation on Companies ValueBy applying it to the Companies Listed on Damascus Stock Exchange
The research aimed; to identify the concept of digital transformation and, its importance, benefits and obstacles, In addition, to measure the degree of digital transformation in companies listed on the Damascus Stock Exchange and test the difference in the impact of digital transformation on companies listed on the Damascus Stock Exchange depending on the measure of the company’s value. This is done by following the method of comprehensive inventory of all the websites of the companies in the study sample, by inventorying all items representing the degree of digital transformation (digital communication tool, e-commerce, operations management, information about the digitization of activities) and testing this impact on the company’s value with its accounting and market standards. The study reached some results, the most important of which are: The companies listed on the Damascus Stock Exchange are moving towards digital transformation, but with a weak start, as it varies depending on the sector to which they belong. The banking and communications sector comes first, constituting 34% in terms of electronic payment service and website service, and then insurance comes first. The second rate was 24%. The impact of digital transformation on the company's value also varies depending on the scale expressed, as digital transformation has a moderate effect on the company's value measured by the Tobin'sq scale and is associated with it with a third-degree relationship (cubic model). Digital transformation also had a weak effect on the company's value as measured by the turnover rate, and linked to a third-degree relationship with it (the cubic model). Digital transformation, company size, and financial Leverage rate do not affect the company's value as measured by return on average assets.
Legitimacy of International Intervention in the Internal Affairs of States Under the Pretext of Combating Terrorism After the Events of September 11, 2001
Fighting terrorism, whether on a domestic or international scale, is one of the most important responsibilities placed on the entire international community—both countries and organizations—due to the threat it poses to international peace and security. In the context of the declared campaign against international terrorism, there has been a debate about the relationship between global counterterrorism efforts and international law principles concerning states and the UN Charter, such as the principles of sovereignty and non-intervention, especially after the September 11 attacks in 2001. Recognizing the independence and sovereignty of states is one of the fundamental conditions established by international law practices and the UN Charter, which prohibits the use of force in international relations. Counterterrorism efforts can lead to changes in the rules of international law that govern state relationships, especially since they are based on the principles outlined in Article 2 of the UN Charter. This idea has begun to take shape in the declared campaigns against terrorism, which involve the use of force under the authority of the Security Council, in addition to the right of self-defense provided for in Article 51 of the Charter.
A comparative analysis of the financial performance of Takaful and conventional insurance companies in Syria using the DuPont System during the period 2010-2023
هدفت هذه الدراسة إلى مقارنة مستوى الأداء المالي لنوعي أنظمة التأمين: التقليدي العام والتكافلي الإسلامي في سوق التأمين السوري، وذلك باستخدام البيانات التي تم جمعها من أحدث التقارير الصادرة عن هيئة الإشراف على التأمين للفترة من 2010 إلى 2023. تم اختيار شركتي "المتحدة" للتأمين التقليدي و"العقيلة" للتأمين التكافلي كعينة للدراسة، وهما من أكبر شركات التأمين الخاصة في سورية في كل من نوعي التأمين، ومقارنة مستوى أدائها مع مستوى الأداء المالي لشركات التأمين الأخرى العاملة في السوق السورية خلال سنوات الدراسة. استخدمت الدراسة "DuPont System" لتحليل الأداء المالي والذي يستخدم في المقارنة بين أداء الشركات في الصناعة نفسها ويعتمد على مجموعة من المؤشرات المالية هي: معدل العائد على حقوق الملكية (ROE) الذي يقيس كفاءة الشركة في تحقيق الأرباح من حقوق الملكية؛ مؤشر هامش الربحية (PM) ويعكس كفاءة الإدارة في تحقيق الأرباح ومراقبة التكاليف؛ مؤشر دوران الأصول (TAT) يقيس كفاءة الإدارة في استخدام أصول الشركة لتحقيق الإيرادات؛ مؤشر الرفع المالي (EM) يظهر المخاطر المتعلقة باستخدام أموال الملكية. توصلت الدراسة إلى أن شركة "المتحدة" للتأمين التقليدي في سورية تتمتع بكفاءة إدارة الربحية، حيث تجاوز متوسط عائدها على حقوق المساهمين والأصول كل من متوسط عائد "العقيلة" ومتوسط الصناعة، بالمقابل أظهر مؤشر مضاعف حقوق الملكية استقراراً نسبياً لـ "العقيلة" مع الحد الأدنى من التقلبات وأقل من متوسط الصناعة، في حين كان متقلباً للمتحدة، وأشار أيضاً إلى أن "المتحدة" اعتمدت على الديون بدرجة أعلى. تبين مؤشرات المالي لشركة العقيلة باستخدام نظام DuPont أنها تتمتع بكفاءة إدارة التكاليف، حيث استطاعت تحقيق معدلات جيدة في مؤشر هامش الربحية، كما أظهرت نتائج الدراسة أن "العقيلة" أكثر استقراراً من "المتحدة" بسبب انخفاض الانحراف المعياري للمؤشرات المالية لـ "العقيلة".
Measuring The Impact Of Operational Risks On Stock Returns "Applied Study On The Private Commercial Banks Listed At Damascus Securities Exchange"
The aim of Study is to test the impact of banking operational risks by using the Operating Expenses to Total Assets OEA, the Basic indicator to measure operational risks KBIA and the Capital adequacy CWA on stock returns measured by Return on Stock ROS in private commercial banks listed at Damascus Stock Exchange, the sample included 11 private commercial banks during the period between (2011-2023), use for the analysis Panel Data model and statistical program (Eviews-11), and by comparing the models, the fixed effects model was chosen to test the effect of independent variables on dependent variable, where The study reached that there is a negative, significant impact of the Operating Expenses to Total Assets OEA on Return on Stock ROS, and there is positive, significant impact of both the Basic indicator KBIA and the Capital adequacy CWA on Return on Stock ROS, this reflects the efficiency of the performance of private commercial banks in hedging to confront operational risks and in maintaining their financial solvency and managing their assets, which have a positive impact on their stock returns. Finally, the study recommended the necessity of periodically updating the banking systems, adopting effective strategies and an integrated program to control operational risks, which contributes to reducing operational expenses and protect the interests of shareholders.
Iran and Turkey are considered two pivotal countries in their regional environment, and their distinct geographical location has given them geo-strategic importance at the international level, as Turkey can be viewed as Iran’s gateway to the West, and Iran as Turkey’s gateway to the East. Relations between the two countries ranged between a cooperative and competitive nature, due to A number of factors related to the realization of both countries that they possess the internal and external capabilities that enable them to lead the regional system, in addition to the role played by the major powers in stoking Turkish ambition and supporting it in an attempt to encircle Iranian influence after the Islamic Revolution in Iran in 1979,But after 2002, the goals and tools of Turkish foreign policy changed, and Turkey began to seek to dry up the sources of tension and conflict with neighboring countries, and became more inclined towards rapprochement and cooperation with Iran in the complex regional issues, in order to maintain the steady development in economic cooperation between the two countries, especially in the field of maintaining... Energy security, which constitutes a fundamental determinant of Turkish foreign policy trends in light of the growth in indicators of the recovery of the Turkish economy. However, the events that some Arab countries witnessed after 2011 caused tension in relations between the two countries due to both of them seeking to try to redefine their role in the region and draw new boundaries for their influence, especially in light of the changing nature of a number of ruling regimes, and the emergence of major security threats in the region against the backdrop of Expanding the circle of conflict, especially in Syria.
The impact of electronic marketing on crisis management"A field study on employees of popular credit Bank in Syria - General Administration"
This study aimed to study the impact of e-marketing dimensions (e-service, e-pricing, e-promotion, e-distribution) on crisis management from the point of view of employees of popular credit Bank - General Administration. The researcher used the descriptive approach, and adopted the questionnaire as a tool for the study, which was distributed to a sample of /192/ bank workers. /183/ questionnaires were retrieved, of which /179/ questionnaires were valid for statistical analysis, and the appropriate statistical tests were conducted using the SPSS27 program. The study reached results, the most important of which are: The level of electronic marketing in the bank under study reached the average level. It also showed that there was interest in crisis management in the bank under study, but not at an acceptable level. It was also shown that there is a statistically significant effect of e-marketing and all its dimensions represented by (e-service, e-pricing, e-promotion, e-distribution) on crisis management. The researcher presented a set of recommendations, the most important of which are: the necessity of greater adoption of electronic marketing by the bank due to its major role in managing crises effectively, working to expand the electronic services provided by the bank, and ensuring that they meet the banking needs and requirements of customers.
Organizational Restructuring In Public Agencies" An Introduction To Administrative Reform A Case Study Of The Central Administration Of The Ministry Of Internal Trade And Consumer Protection"
The process of organizational restructuring is considered very important in organizations as an introduction to administrative reform in them with the aim of addressing the manifestations of slackness, duplication, overlap and repetition in tasks and optimal exploitation of various resources. Its importance is highlighted as a result of the rapid changes in the external environment, which impose on organizations, both public and private, the need to reformulate their vision, mission and goals to achieve To make adjustments in the nature of tasks in the process of implementing its short, medium and long-term plans. The study aimed to study and analyze the experience of the central administration of the Ministry of Domestic Trade and Consumer Protection in the process of organizational restructuring as one of the most prominent approaches to implementing the national project for administrative reform in the ministry and to demonstrate the role of this process in addressing job inflation, improving the process of communication and supervision, achieving savings and rationalizing expenses, and the possibility Investing human resources optimally and improving performance and services The descriptive approach and the analytical method were used, and the study reached a set of results, including that the percentage of reduction in organizational units at the district level after the organizational restructuring process reached 18%, and the percentage of reduction in organizational units at the department level reached 17%, which led to a reduction in the size of the organizational structure. Achieving savings in operation, reducing work costs, improving the communication and supervision process, in addition to the possibility of redistributing human resources and investing them in an optimal manner, and improving services and performance.
The Impact of Cloud Computing on the Efficiency of the Accounting Information System A Field Research Study in the Syrian Tourism Companies
The study aimed to determine the extent of the impact of cloud computing on the efficiency of the accounting information system in Syrian tourism companies. To achieve it objectives, The study adopted the descriptive analytical method. The population of the study consisted of tourism companies operating in Damascus. The study selected a random sample of 186 tourism companies and administered 186 questionnaires to the managers of these companies, respectively. With a total response rate of 48.38%, 90 questionnaires were included in the study excluding other 20 questionnaires since they were not suitable due to the respondents' lack of complete knowledge of cloud computing technology. The study concluded a set of results, the most important: (1) Syrian tourism companies don't use accounting information systems based on cloud accounting, as the sample members are concerned about placing their financial data on a cloud with the possibility of a third party accessing and exploiting the data. (2) the use of cloud computing impacts the efficiency of the accounting information system positively by reducing system costs, increasing the speed and ease of access, and increasing the system's ability to meet the future requirements of the company. The study recommends the necessity of introducing legislation to protect the security of cloud-based accounting information systems and to define the relationship between the user of the cloud computing service and the service provider to guarantee both their rights.
The Functional Constructivist Approach in Studying Social Vulnerability Points During Internal Conflicts“The Black Decade in Algeria as a Model”
This study presents an analysis of internal conflicts based on functional structural theory, clarifying the essential functional requirements for the continuity of society according to Parsons and the extent to which social systems adhere to them and their role in explaining conflict. It also addresses Lewis Coser’s idea of the functionality of conflict. The study aims to elucidate aspects of social functional dysfunction during conflicts; it takes the conflict that occurred in Algeria between 1991-2001 as a model, providing an explanation for the causes of this conflict starting from its events in an ascending manner, and delves into the events of the conflict to determine the effects it left on society and to demonstrate the role of social systems in Algeria. The study reached a number of conclusions, one of which is that functional dysfunction in the implementation of social systems, one of the functional requirements, does not necessarily mean a dysfunction in the rest of the requirements, despite all systems being characterized by a feature of integration.
A proposed framework to enhance the role of the Association of Certified Public Accountants in monitoring the performance of auditors in Syria (Field Study)
The study aimed to highlight the importance of having a control directorate in the Association of Chartered Accountants in enhancing the quality of professional performance of auditors, in addition to providing a proposed framework to enhance the role of the Association of Chartered Accountants in supervising the professional performance quality of auditors in Syria. To achieve the objectives of the study, a descriptive-analytical approach was adopted by reviewing the literature and scientific research related to the subject of the study. Primary data was collected through a questionnaire prepared to achieve the objectives of the study, which was distributed to a random sample of practicing chartered accountants in Syria, as well as some officers in auditing firms. A total of 60 questionnaires were obtained, all of which were valid for statistical analysis with a response rate of 100%. A number of tests and statistical methods were used to analyze the respondents’ opinions using the SPSS program, with the aim of reaching the results of the study and testing its hypotheses. The study concluded that there is a significant meaning to the application of the proposed framework in enhancing the role of the Association of Chartered Accountants in supervising the professional performance quality of auditors in Syria. Additionally, the establishment of a directorate for supervision in the Association of Chartered Accountants and the committees that emerge from it for the supervision and oversight of the work of auditors contributes to enhancing the professional performance quality of auditors. Finally, enhancing the professional performance quality of auditors in Syria contributes to the advancement of the auditing profession, enhances its scientific importance and role in society, and increases the confidence of users of the auditor’s report in the information contained therein. Based on the results, the study recommended that the Association of Chartered Accountants should establish effective mechanisms for supervising the professional performance quality of auditors in Syria, Enforcing financial penalties and disciplinary actions against violating auditors and announcing them to serve as a deterrent to others, conduct periodic reviews of quality control standards and Code of Professional Conduct and make appropriate modifications according to the nature and needs of Syrian society.
The role of Digital Transformation Technologies in Enhancing the Efficiency of the Auditing process"Field study A Field Study in the Companies and Audit Offices Listed in the Securities and Exchange Commission in Damascus"
This research aims to understand the role of digital transformation technologies in enhancing the efficiency of the external auditing process. This is achieved by identifying its main pillars and the key technological means associated with digital transformation and their contribution to improving the efficiency of the auditing process. Subsequently, the study aims to define the efficiency of the auditing process and highlight its main elements. To achieve the study's objectives, a field study was conducted by designing a questionnaire that was distributed to the study's community and sample of audit offices and firms accredited by the Securities and Financial Markets Authority. A total of 90 questionnaires were distributed, and 70 sample were retrieved and deemed analyzable. The hypotheses were tested using the SPSS.VER26 program. The study concluded that digital transformation significantly enhances the efficiency of the external auditing process by reducing the time required to complete the external audit and lowering the costs associated with the external auditing process.
The Impact of Announcing the Launch of an Islamic Index (DIX) on the performance of the Damascus Securities Exchange (DSE)
Abstract Market indicators attract the attention of administrations in financial markets, supervisory authorities, and investors because of their connection to investment decisions taken on the one hand, and because they express the state of the financial market on the other hand. The Damascus Securities Exchange (DSE) began its work on 3/10/2009, and the first main index for the market was issued on 1/4/2010, which includes all companies entering the market. Then a second index (leading stock index) was issued on 3/1/2019. It includes the most traded companies, and at the end of the last trading day in 2023, the market witnessed the announcement of the launch event of the Damascus Islamic Index DIX. Although about fifteen years have passed since the opening of the market, the value of daily trading did not exceed one billion Syrian pounds (about $75,000) except in a few days, and the average size of investors who trade daily does not exceed 180 investors. Therefore, the study aimed to demonstrate the impact of launching an Islamic index on the performance of the Damascus Securities Exchange in the short term. To achieve the objectives of the study, the descriptive approach was relied upon in studying previous literature related to financial markets and indicators. It also adopted the analytical approach through testing hypotheses and analyzing daily data on variables. The study was extracted from the Damascus Securities Exchange website during the period (9/11/2023 - 12/2/2024) based on Excel and the statistical program Spss v23. The study found that there were no significant differences with statistical significance in the short term at the 5% significance level in the volume and value of trading in the Damascus Securities Exchange before and after the announcement of the launch of the Islamic Market Index during the study period. While the study showed that there were significant differences with statistical significance in the short term at a significance level of 5% in the market value of the Damascus Securities Exchange before and after the announcement of the launch of the Islamic Market Index during the study period. In addition, there are significant differences with statistical significance in the short term at a significance level of 5% in the volume of investors in the Damascus Securities Exchange before and after the announcement of the launch of the Islamic Market Index during the study period.
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