Comprehensive Journal of Science
type: channel
description: Comprehensive Journal of Sciences is a peer-reviewed scientific journal published by the Higher Institute of Sciences and Technology – Raqdaleen, Libya, since 2012. The journal focuses on publishing academic research in various humanities and applied disciplines, and it is issued semi-annually (in June and December) in three languages: Arabic, English, and French. The journal holds the International Standard Serial Number ISSN 3104-6266, and it has an official publication license and a legal deposit number. It also publishes special issues for scientific conferences, and its research undergoes rigorous scientific review.
publisher: الإدارة العامة للمطبوعات والمصنفات الفنيةبوزارة الثقافة والمجتمع المدني
language: en
publication name: Comprehensive Journal of Science
issn: 2518-5799
items: The History of Translation in the Arab World
items: Time Management Practices and Their Impact on Achieving Administrative Efficiency in the Public Sector
items: General Features of the Economy in the Arabian Peninsula Before Islam
items: Detecting Distributed Denial-of-Service (DDoS) Attacks Using Deep Learning Models
items: Breakthroughs in Cathode Materials for Solid Oxide Fuel Cells: A Review of Recent Advances
items: The impact of interior finishes on the quality of the living environment within the home
items: The level of mental health among teachers of students with Down syndrome and its relationship to professional performance
items: The Role of Artificial Intelligence in Enhancing Value Addition and Building Competitive Advantage in the Digital Economy
items: The Impact of Individualized Education Programs on Developing Attention Skills in Children with Learning Disabilities
items: أسلـــــــــوب التعجــــــــــــــب
items: A closed form for Estimating the Two Parameter Beta Distribution
items: Study on the Effect of pH and Contact Time on the Adsorption Efficiency of Trivalent Arsenic (III) Ions from Aqueous Solutions Using Neem Leaf Powder (Azadirachta indica)
items: Behavioral Problems of Children with Autism Spectrum Disorder
items: Unlawful Termination of Employment Contracts: Between Lack of Objective Justification and Violation of Procedural Regulations
items: The Meanings of Love Poetry in the Works of Ali Abdul-Shafi' al-Khurram
items: The World Bank Group's role in Financing renewable energy in Morocco: A case study of The Noor Ouarzazate project.
items: Philosophy of Language in the Age of Artificial Intelligence: A Philosophical–Analytical Study of the Limits of Understanding and the Possibilities of Meaning Production
items: The impact of accounting ethics on the quality of financial reports at Ajdabiya University
items: Seclusion: Its Concept, Types, Effects, and Interpretation from a Psychological and Islamic Perspective
items: An Investigation into the Challenges of Writing in the EFL Classroom from the Perspectives of University Students at the English Department, Faculty of Languages, Benghazi University
items: Determination of Heavy Elements (Lead, Cadmium, Copper, and Iron) in Samples of Black Tea in the Libyan Market (Tripoli)
items: Assessment of the Level of Awareness of the Risks of polluting Materials among students of the Faculty of Education in Msallata
items: A New Model for Knowledge Management Implementation Process in Organizations .
items: Effect of Ketamine as an Adjuvant in Epidural Anesthesia
items: Health and Visual Assessment of Olive Mills (A Case Study of Five Mills in the City of Tarhuna, Libya)
items: The Role of Islamic Jurisprudence and Comparative Jurisprudence in Developing the Rules of International Law: An Analytical Study in Light of the United Nations Charter and International Developments
items: The Role of Social Work in Protecting the Environment from Pollution (A Theoretical and Analytical Study)
items: Disciplinary Sanctions for Police Officers According to Libyan Law
items: https://www.cjos.histr.edu.ly/index.php/journal/en/article/view/1846
items: The Impact of technological advancement on financial statement preparation in the banking institutions An applied study on Jumhouria bank (Birqin&qatta)

The History of Translation in the Arab World
type: item
description: Translation is very important for transmit different culture It helps make a good commendation between different people through the transmission of knowledge, ideas and opinions It has played a pivotal role in the advance world culture Translation has been always a mean of Communication between civilization, actually throughout history, written, and spoken translations have played crucial role interhuman -Communication. The researcher aims at presenting brief chronological account of how the translations has developed form point of view of the Arab world. The researcher also aim to study the history of translation in the Arab world and Islamic era and describe the stages that the translation has passed through from prophat Mohamed peace be up on him era, Islamic state, und Umyyad period, Abbasid period, school of Toled, Ottman period which Cover Mohamed Ali era and the translation projects in the modern era. The study also explain how translators played a key role in translating knowledge through the different Islamic periods. The paper ends with reflections on the Current and future situation of the translation in the Arabic world.
subject: المقالات
  topic: section
subject: Translation, History of Translation, Arab World, Islamic Civilization
  topic: keywords
creator: Kamal Al-Din Mawloud Brgta
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-22
publication date: 2026-04-22
starting page: 665
ending page: 675
doi: 10.65405/wtzxxy11

Time Management Practices and Their Impact on Achieving Administrative Efficiency in the Public Sector
type: item
description: الوقت الكفاءة الإدارية أن ممارسات إدارة الوقت لا تتقيد على كونها خطوات روتينية أو إجراءات تنظيمية أو متبعة داخل المنظمات بل تجسد مدخلاً استراتيجياً لزيادة كفاءة العمل الإداري والقدرة على الاستثمار في الموارد البشرية بفعالية , فالتخطيط الجيد للوقت يسهم في خلق بيئة عمل قوية ومتكاملة المهام في حين المتابعة والتحكم تقوي جودة الأداء وتدعم اتخاذ القرار المناسب و في الوقت المناسب إن المؤسسات التي تعتمد ثقافة الوقت وتترجمها إلى تطبيقات عملية من خلال إدارة الوقت وتحقيق مستويات مرتفعة من الإنتاجية و تكون أكثر قدرة على مواجهة التحديات وزيادة كفاءة الأداء الإداري بشكل قوي ومستدام.
subject: المقالات
  topic: section
subject: ادارة الوقت - الكفاءة الادارية - القطاع العام
  topic: keywords
creator: Fathi Ali Ahmeida Zaqloum
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-22
publication date: 2026-04-22
starting page: 676
ending page: 682
doi: 10.65405/4z51jh27

General Features of the Economy in the Arabian Peninsula Before Islam
type: item
description: The research manipulates the main climatic features that dominated the Arabian Peninsula during the Fifth Century A.H.. and its impact on the Bedouins who inhabited the desert lands. The research focuses as a case study. \\ The significance of the research can be seen on its concenlration on a relative short historical period, that has its obvious association with the alienation and the climatical changes, which resulted in essential changes in the economical ways of life, and a basic transformation in alliance, and political affiliation in Arabian Peninsula. \\ The topic has not been dealt widely among the scholars, concentrates chiefly on climatical conditions within the Arabian Peninsula before the alienation, and sheds a light on the literally and folkloric studies of the nomads outside the Arabian Peninsula. All these elements constitute to its complexity and significance. \\ The research sheds a light on sever climatic conditions that hit the desert belt of the Arabian Peninsula, and hence affected passively on tribe, whose economy is a nomadic one, basing on herding the camels. This type of economy is affected by the climate and the availability of pasture. The sever climatic condition that appeared during the Fifth Century A H. has its negative impact particularly their subsistence economy, raising of the price, and the scarcity of food. \\ It is worth mentioning that the climatic changes of the Arabian Peninsula had also been associated with a political sphere, in terms of the division of Al-Mosowiya Emirate in Belad Al-Hijaz during the regime These environmental and political factors had contributed largely to enforce a number of Arabian Peninsula nomads to leave their home lands else where. \\ The Ethno-historic approach has been adopted in this study, in terms of environmental correlation that exists between the man and the adaptation process within the spatial and historical distribution of the settlers. From an economical viewpoint the study has also a…
subject: المقالات
  topic: section
subject: اقتصاد ، شبه الجزيرة ، البيئة ، المناخية
  topic: keywords
creator: ANBEEH SALIH ANBEEH ALMUWALIF
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-22
publication date: 2026-04-22
starting page: 683
ending page: 695
doi: 10.65405/fzv1x761

Detecting Distributed Denial-of-Service (DDoS) Attacks Using Deep Learning Models
type: item
description: تعد هجمات حجب الخدمة الموزعة (Distributed Denial of Service – DDoS) من أخطر التهديدات الأمنية التي تواجه الشبكات الحاسوبية في الوقت الحالي، لما تسببه من تعطيل للخدمات وخسائر تقنية واقتصادية جسيمة. واستنزاف لموارد الشبكة. هناك عدة طرق مستخدمة للكشف عن هذه الهجمات تعتمد هذه الطرق على التواقيع او القواعد الثابتة أو أساليب إحصائية محدودة، مما يقلل من قدرتها على اكتشاف الهجمات الحديثة والمعقدة ذات الأنماط المتغيرة. يهدف هذا البحث إلى تقديم نهج ذكي لكشف هجمات DDoS بالاعتماد على نماذج التعلم العميق، من خلال تحليل خصائص حركة مرور الشبكة واستخلاص الأنماط الخبيثة بدقة عالية. تم استخدام نموذج الشبكة العصبية العميقةDNN ونموذج الشبكة العصبية المتكررة من نوع الذاكرة طويلة وقصيرة المدىLSTM كما تم استخدام مجموعة بيانات معيارية معتمدة في مجال أمن الشبكات، مع تطبيق عدد من خطوات المعالجة المسبقة، شملت تنظيف البيانات وتطبيعها واختيار الخصائص الأكثر تأثيرًا. ثم جرى تدريب وتقييم النموذجين، ومقارنتهما باستخدام مقاييس تقييم معيارية مثل الدقة، والاستدعاء، ومعدل الإنذارات الخاطئة. أظهرت النتائج تفوق نموذج LSTM في كشف هجمات DDoS مقارنة بنموذج DNN، حيث حقق دقة أعلى وانخفاضًا في معدلات الإنذارات الخاطئة. تؤكد هذه النتائج فاعلية استخدام التعلم العميق في تعزيز أنظمة كشف التسلل، وتبرز أهميته في دعم أمن الشبكات الحاسوبية ومواجهة التهديدات السيبرانية المتطورة.
subject: المقالات
  topic: section
subject: أمن المعلومات،هجمات حجب الخدمة, هجمات حجب الخدمة الموزعة، كشف التسلل، التعلم العميق، أمن الشبكات، الشبكات العصبية، DNN، LSTM
  topic: keywords
creator: Imam Khalaf Abushawashi
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-22
publication date: 2026-04-22
starting page: 696
ending page: 705
doi: 10.65405/7qhrfg21

Breakthroughs in Cathode Materials for Solid Oxide Fuel Cells: A Review of Recent Advances
type: item
description: Solid Oxide Fuel Cells (SOFCs) represent a cutting-edge electrochemical technology that effectively transforms chemical energy from fuels into electrical energy, providing high efficiency, flexibility in fuel use, and reduced pollutant emissions. However, the high operational temperatures have traditionally limited their commercialization due to intricate system configurations and material degradation. Recent studies have shifted focus toward lowering operating temperatures to sub-600°C and within the intermediate range of 600-850°C, which reduces thermal stress and costs but introduces challenges such as delayed reaction kinetics and heightened ohmic losses. This report offers a summary of notable progress in SOFC materials over the last ten years, emphasizing advancements in cathode materials. Cathode materials are vital to the performance of Solid Oxide Fuel Cells (SOFCs) as they directly influence the efficiency of the oxygen reduction reaction (ORR). This report centers on the developments and innovations in cathode materials, particularly lanthanum manganite (LMO), lanthanum strontium cobalt oxide (LSCO), and barium strontium cobalt ferrite (BSCF). LMO, particularly when doped with strontium, provides stability and compatibility with yttria-stabilized zirconia (YSZ) electrolytes, though its conductivity may be restricted. LSCO is notable for its outstanding electrical conductivity and catalytic performance, making it a top candidate for SOFC applications, but it encounters challenges related to oxidation and long-term durability. BSCF showcases remarkable mixed ionic-electronic conductivity and ORR activity, making it a compelling option for intermediate-temperature SOFCs, although concerns regarding cobalt’s expense and environmental effect persist. Current research is focused on improving these materials' performance through innovative synthesis techniques, doping methods, and composite designs, ultimately advancing the commercialization and efficiency of SO…
subject: المقالات
  topic: section
subject: Solid Oxide Fuel Cells (SOFCs), cathode materials, operating temperature, oxygen reduction reaction (ORR), electrical conductivity and sustainability
  topic: keywords
creator: Elham M. Daribi
creator: Asma J. Al-Brbar
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-03-11
publication date: 2025-03-11
starting page: 53
ending page: 63
doi: 10.65405/y8dwmp37

The impact of interior finishes on the quality of the living environment within the home
type: item
description: This study aims to analyze the impact of interior finishes and interior design on the quality of the living environment within residential spaces, with a focus on how different design elements affect the psychological, visual, and physical comfort of occupants. The research adopts a descriptive-analytical methodology through reviewing scientific literature and previous studies related to interior design, mental health, and indoor environmental quality. The study examines several main aspects, including colors, lighting, spatial organization, flooring, ceilings, and wall finishes, and their influence on indoor air quality, thermal comfort, and psychological well-being inside residential spaces. It also discusses the importance of using natural and eco-friendly materials and their role in improving quality of life while reducing the negative health effects caused by some conventional finishing materials. The findings indicate a direct relationship between the quality of interior design and the psychological comfort and satisfaction of residents. The study also reveals that natural lighting, calming colors, proper space organization, and healthy finishing materials significantly contribute to creating a healthy, safe, and comfortable living environment. The study recommends adopting sustainable design principles and considering psychological and environmental factors when selecting interior finishing materials due to their important role in enhancing the quality of life within homes.
subject: المقالات
  topic: section
subject: Interior Finishes, Interior Design, Living Environment, Psychological Comfort, Indoor Air Quality, Sustainable Design, Mental Health.
  topic: keywords
creator: Youssef Moftah Younis Moftah
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-20
publication date: 2026-04-20
starting page: 633
ending page: 643
doi: 10.65405/p4ey7h84

The level of mental health among teachers of students with Down syndrome and its relationship to professional performance
type: item
description: This study aimed to identify the level of mental health among teachers of children with Down syndrome and to examine the relationship between mental health and professional performance, in addition to identifying differences according to certain demographic variables. The study adopted the descriptive analytical approach. The sample consisted of (43) female teachers working with children with Down syndrome in special education schools and centers in Tripoli, Al-Zawiya, and Sabratha, Libya, during the academic year 2025–2026, the researcher developed two instruments: a mental health scale covering physical, psychological, cognitive, and social dimensions, and a professional performance scale. The validity and reliability of the instruments were verified using expert validity, internal consistency, and Cronbach’s alpha coefficients, which indicated acceptable levels of validity and reliability, the findings revealed no statistically significant relationship between mental health and professional performance among teachers of children with Down syndrome. The results also showed statistically significant differences in some dimensions of mental health according to educational qualification, training courses, and marital status, while no significant differences appeared in other dimensions. Furthermore, training courses contributed positively to improving the psychological and cognitive dimensions of teachers’ mental health, whereas higher educational qualifications enhanced the cognitive dimension, the study recommended the importance of supporting the mental health of special education teachers through continuous counseling and training programs, improving the work environment, and providing psychological, social, and financial support to enhance professional performance and improve the quality of services provided to children with Down syndrome.
subject: المقالات
  topic: section
subject: Mental Health, Professional Performance, Special Education Teachers, Down syndrome, Special Education
  topic: keywords
creator: Najat Ali Al-Zukari
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-19
publication date: 2026-04-19
starting page: 604
ending page: 618
doi: 10.65405/5hvz5m83

The Role of Artificial Intelligence in Enhancing Value Addition and Building Competitive Advantage in the Digital Economy
type: item
description: This philosophical-analytical study aims to examine the role of artificial intelligence in deepening added value and building sustainable competitive advantage within the context of the digital economy. The study’s objectives focused on defining the concept of digital added value, analyzing the mechanisms through which artificial intelligence generates this value (such as improving operations and fostering innovation), and exploring the analytical and philosophical factors (cognitive and organizational) that transform artificial intelligence from a mere technical tool into a source of competitive superiority,The study employed a descriptive-analytical methodology and a philosophical-analytical approach, relying entirely on secondary sources and analyzing relevant scientific literature, economic theories, and philosophical frameworks, without collecting primary data from human samples. The research population is limited to the theoretical and philosophical framework of the digital economy up to the year 2026,The findings indicate that the concept of added value has shifted to become the outcome of data processing and its transformation into actionable knowledge through intelligent algorithms, and that artificial intelligence has become a strategic resource that reshapes the logic of competition. The study also confirmed that sustaining competitive advantage is not achieved merely by possessing technology, but by integrating it with the organization’s dynamic capabilities and cognitive and organizational dimensions (such as digital leadership and flexible culture),The study recommends the development of a comprehensive data strategy, investment in digital human capital, redesigning business models to create intelligent products and services, strengthening flexible organizational culture, and adhering to ethical and legal frameworks for the use of artificial intelligence.
subject: المقالات
  topic: section
subject: Artificial Intelligence, Added Value, Competitive Advantage, Digital Economy
  topic: keywords
creator: Abdulsalam Musa Mohammed Alzatil
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-20
publication date: 2026-04-20
starting page: 619
ending page: 632
doi: 10.65405/2y7nhb22

The Impact of Individualized Education Programs on Developing Attention Skills in Children with Learning Disabilities
type: item
description: This study aimed to investigate the effect of individualized educational programs (IEPs) on developing attention skills among children with learning disabilities. Children with learning disabilities often experience deficits in selective, sustained, and divided attention, which negatively affect their academic achievement and school adjustment. The study adopted an experimental approach using a pre-test/post-test design with experimental and control groups. The sample consisted of 20 primary school children with learning disabilities, divided equally into an experimental group (10 children) and a control group (10 children), to achieve the objectives of the study, the researcher developed an attention skills scale that included three dimensions: selective attention, sustained attention, and divided attention. In addition, an individualized educational program was designed based on modern instructional strategies such as positive reinforcement, modelling, educational games, and interactive activities. The program was implemented over eight weeks at a rate of three sessions per week. The findings revealed statistically significant differences between the pre- and post-test scores of the experimental group in favour of the post-test. The results also showed statistically significant differences between the experimental and control groups in the post-test in favour of the experimental group. These findings indicate the effectiveness of individualized educational programs in improving attention skills among children with learning disabilities. The study highlights the importance of adopting individualized educational interventions within educational institutions to enhance the cognitive and academic performance of this group.
subject: المقالات
  topic: section
subject: Individualized Educational Programs, Attention Skills, Learning Disabilities, Selective Attention, Sustained Attention, Divided Attention, Special Education
  topic: keywords
creator: Jamila Masoud Mohammed Khamis
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-20
publication date: 2026-04-20
starting page: 644
ending page: 656
doi: 10.65405/rccenx86

أسلـــــــــوب التعجــــــــــــــب
type: item
description: عني أهل العربية بهذا الموضوع لما له من أهمية في لغتهم ، فيعتبرون التعجب من الأساليب المهمة في نقش الكلام ، فيستخدم هذا الأسلوب عندما ترى شيْ تستغرب من حدوثه كأن ترى سيارة جديدة تتوقف عن السير بغير سبب معروف ، وقد يعبرعنه الناس بأنه أمرعجيب ،أوغريب ،أومثير.......أونحو هذا من العبارات التي يريدون منها ما يسميه اللغويون ب التعجب ،ويعرفونه بأنه شعور داخلي تنفعل به النفس حين تستعظم أمرا نادرا ، أو لامثيل له مجهول الحقيقة أو مخفيَ السبب . ولايتحقق إلا بعدة أساليب سماعية كانت أو قياسية ، فالسماعية عندهم هي ما اعتمدت السمع ، والقياسية فهي الصيغ المبوب لها في كتب النحو العربي ، وهي صيغتان : ماأفعله و أفعل به ، وسنتحدث من خلال عرضنا لهذا الموضوع عن تعريف التعجب لغة واصطلاحا وأبرز هذه الصيغ وماجاء فيها من خلاف بين الاسمية والفعلية ،وكذلك سنتاولوا بالدراسة متى يجوز الحذف في إسلوب التعجب وكيف يصح التعجب من الفعل الغير قابل للشروط ، ومن الفعل المستوفي الشروط مستدلين في ذلك بالأيات القرآنية والأبيات الشعرية، وذلك حتى نسهل على القاري عامة ،وعلى المهتم باللغة العربية خاصة ، سائلين الله عزوجل أن نكونوا قد وفقنا في اختيارهذا الموضوع خدمة للغتنا ولمن يتكلم بها .
subject: المقالات
  topic: section
creator: أحمد عبدالعاطي محمد التاجوري
creator: إحميدة أحمد محمد عامر
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-20
publication date: 2026-04-20
starting page: 657
ending page: 664
doi: 10.65405/3npf3730

A closed form for Estimating the Two Parameter Beta Distribution
type: item
description: Recently the closed form estimators of the two parameter beta distribution have been proposed and investigated by several authors. This is due to its importance over the maximum likelihood estimates sometimes. In this paper we present new closed form to estimate beta parameters with simple formula. The proposed methods are compared with the maximum likelihood and moments estimates through simulation study. The results showed that the proposed method efficiently estimated the parameters and its performance get closer to the maximum likelihood and the moment estimates as the sample size increases.
subject: المقالات
  topic: section
creator: Entisar A. Elgmati
creator: Nadia B. Gregni
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-20
publication date: 2026-04-20
starting page: 657
ending page: 661
doi: 10.65405/jnqx8e24

Study on the Effect of pH and Contact Time on the Adsorption Efficiency of Trivalent Arsenic (III) Ions from Aqueous Solutions Using Neem Leaf Powder (Azadirachta indica)
type: item
description: This research involves the preparation of Neem leaf powder (Azadirachta indica) as a biomass-derived biosorbent. The study investigates several physicochemical factors and their correlation with adsorption capacity, with a particular focus on the adsorption mechanism and the efficacy of this low-cost biomass. This approach provides a sustainable solution for the removal of Arsenic (III) ions, aiming to determine effectiveness and advance bioremediation practices. Arsenic contamination represents a major environmental challenge, and the urgent need for viable solutions serves as the primary motivation for this study. The objective of this study was to evaluate the removal percentage of trivalent arsenic As (III) from aqueous solutions using a series of batch experiments on Neem leaf powder across various pH levels. The study explores the removal process through adsorption, where results indicate that Neem leaves possess a significant capacity for sequestering As (III) ions from aqueous media. Key parameters examined in this study include contact time and pH. The effects of contact time on arsenic biosorption were studied over a range of 60 to 300 minutes, at different pH values (4, 6, and 9) and a constant temperature of 40°C. The pH levels were adjusted using Hydrochloric acid (HCl) solutions. With a biosorbent dosage of 10 g/L and an initial As (III) concentration of 20 mg/L, the maximum removal efficiency reached 90% at pH 6.
subject: المقالات
  topic: section
subject: As (III), Neem leaf powder, Contact time, PH, Bioabsorption.
  topic: keywords
creator: Samia Ahmed Elbahi
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-19
publication date: 2026-04-19
starting page: 595
ending page: 603
doi: 10.65405/zkzqx635

Behavioral Problems of Children with Autism Spectrum Disorder
type: item
description: The study aims to analyze behavioral problems in children with Autism Spectrum Disorder (ASD), with a focus on interpreting these behaviors through theoretical literature and real-life experiences. ASD is considered a complex neurodevelopmental disorder that directly affects communication skills and social interaction. Its symptoms appear in the form of repetitive and stereotyped behaviors, in addition to various emotional and behavioral problems that vary in severity from one child to another. The study also aims to identify the nature of these behavioral problems and their main causes, whether related to neurological disorders or difficulties in communication and social interaction. The researcher adopted the descriptive-analytical method by reviewing previous literature and analyzing some real-life experiences. The results showed that behavioral problems in children with ASD are diverse and vary in intensity, and that early intervention and behavioral rehabilitation programs are highly effective in improving the child’s behavior and enhancing their ability to adapt. The study also emphasized the pivotal role of the family and educational and rehabilitation institutions in supporting the child and facilitating their integration into society.
subject: المقالات
  topic: section
subject: Behavioral problems, Autism Spectrum Disorder, social interaction, family.
  topic: keywords
creator: Salima Muammar
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 584
ending page: 594
doi: 10.65405/a3va0g88

Unlawful Termination of Employment Contracts: Between Lack of Objective Justification and Violation of Procedural Regulations
type: item
description: This study addresses the issue of unlawful termination of employment contracts, focusing on the absence of substantive justification and the violation of procedural requirements. It defines the concept of unlawful termination of employment and examines its relationship with the theory of abuse of rights, which serves as the theoretical foundation for assessing the legality of termination. The study further explains that unlawful termination may occur either due to the absence of a legitimate reason for termination, despite the apparent existence of a legal justification, or as a result of violating procedural safeguards established by the legislator, such as prior notice, notification of employment offices, and the guarantee of a prior investigation. The research concludes that the employer’s authority to terminate an employment contract is not absolute; rather, it is restricted by the requirement of a legitimate reason and compliance with procedural rules. Otherwise, the termination is deemed unlawful and entails legal liability and compensation.
subject: المقالات
  topic: section
subject: Unlawful termination of employment contract; absence of substantive justification; violation of procedural requirements; abuse of rights; compensation
  topic: keywords
creator: Jamila Saad Mohammed Mohammed
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 565
ending page: 583
doi: 10.65405/z69n6855

The Meanings of Love Poetry in the Works of Ali Abdul-Shafi' al-Khurram
type: item
description: This research undertakes an analytical study of the "themes of love poetry" (Ghazal) in the work of the Libyan poet, Ali Abdul Shafi Al-Khurm, with a particular focus on Platonic love (al-ghazal al-ma'nawi) as a distinct artistic and psychological phenomenon. Through an integrative methodology, the study explores the poet's embodiment of love's intricate experiences, examining them through two primary axes: the manifestations of pain, such as blame, sorrow, betrayal, and treachery; and the manifestations of hope, such as longing, suffering, and doubt. The research concludes that Al-Khurm's poetry offers a profound vision of the human struggle between loss and connection, disillusionment and the adherence to hope, thereby reimagining the classical Udhri heritage within a contemporary context that reflects the authenticity and depth of his experience.
subject: المقالات
  topic: section
subject: Contemporary Libyan Poetry / Platonic Love Poetry / Psychoanalytic Literary Criticism / Emotional Conflict / The Poetics of Pain / Modern Udhri Ghazal
  topic: keywords
creator: Rehab Muhammad Issa Abdul-Rahim
creator: Ibtisam Afdhil Abdul-Qadir Jidar
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 565
ending page: 584
doi: 10.65405/fcnyw833

The World Bank Group's role in Financing renewable energy in Morocco: A case study of The Noor Ouarzazate project.
type: item
description: This paper aims to highlight the strategic role played by the World Bank Group in supporting and financing renewable energy projects in Morocco with a specific focus on the Nour Ouarzazate Solar Complex. The realization of such large-scale projects would not have been possible without the mobilization of substantial financial resources, where the World Bank Group played a pivotal role in providing both direct funding and support through strategic partnerships with other international financial institutions. This multilateral financial backing has contributed to accelerating project implementation, enhancing investment attractiveness, and ensuring both economic and environmental sustainability. The Noor Ouarzazate project is more than just a power generation facility; it represents a strategic development initiative that has bolstered Morocco's energy independence. The complex reached a total production capacity of approximately 580 MW and generated over 10,000 job opportunities, with local labor exceeding 70% during certain project phases Furthermore, the number of electricity beneficiaries surpassed 1.1 million people. Environmentally, the project has contributed to climate protection by reducing CO2 emissions by more than 760,000 tons annually, establishing it as a pioneering model for renewable energy projects across the Arab world and Africa.
subject: المقالات
  topic: section
subject: World Bank Group, Renewable energy Financing, Morocco, Nour Ouarzazate Project, Solar Energy
  topic: keywords
creator: محمد عبد الهادي الطرابلسي
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 553
ending page: 564
doi: 10.65405/rsc68v74

Philosophy of Language in the Age of Artificial Intelligence: A Philosophical–Analytical Study of the Limits of Understanding and the Possibilities of Meaning Production
type: item
description: This study addresses the problematics of the philosophy of language in the era of artificial intelligence through a critical analytical examination of the limits of understanding and the possibilities of meaning production. It begins by tracing the transformations in the philosophy of language, from structuralism and logical approaches to pragmatic and interpretive frameworks, and juxtaposes these classical and contemporary conceptions with the capabilities of artificial intelligence systems in natural language processing and text generation. The study aims to highlight the fundamental distinction between human language, conceived as a historically and contextually embedded intentional experience, and artificial language, conceived as a computational system operating on formal and probabilistic processes. It emphasizes that, despite the precision and coherence of machine-generated output, it remains a linguistic simulation that does not attain the philosophical understanding of meaning. Furthermore, the research seeks to conceptualize the notions of meaning and understanding in the philosophy of language in light of contemporary technological transformations, and to open new philosophical horizons that balance the assimilation of AI achievements with the preservation of human-centered meaning and its interpretive value.
subject: المقالات
  topic: section
subject: Philosophy of Language – Artificial Intelligence – Linguistic Semantics – Understanding – Meaning – Meaning Production – Hermeneutics – Structuralism Approaches – Pragmatics
  topic: keywords
creator: Afaf Khalifa Ali Shwaya
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 539
ending page: 552
doi: 10.65405/gh7q7j82

The impact of accounting ethics on the quality of financial reports at Ajdabiya University
type: item
description: This study aims to examine the impact of accounting ethics on the quality of financial reporting from the perspective of employees working in the Financial Administration at the University of Ajdabiya. A comprehensive survey was conducted covering the entire study population, which included all employees within the financial administration, such as accountants, auditors, managers, and department heads. A structured questionnaire was designed and distributed to all members of the study population. The findings revealed that accounting ethics among employees at the University of Ajdabiya have a positive impact on the quality of financial reporting. The results also indicated a high level of professional competence, confidentiality of accounting information, objectivity, integrity, and professional behavior among the accounting staff within the financial administration. Furthermore, the study confirmed that professional ethics are reflected in and significantly influence the quality of financial reports. Accordingly, the study recommends the organization of specialized workshops focused on professional ethics to further enhance ethical awareness and practices within the accounting field.
subject: المقالات
  topic: section
subject: Accounting Ethics – Financial Reporting Quality – Professional Integrity – Professional Competence
  topic: keywords
creator: Bubaker Khaled Al-Fakhri
creator: Huwaida Ahmed Mohamed Abubaker
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 4077
ending page: 4100
doi: 10.65405/p96t7y74

Seclusion: Its Concept, Types, Effects, and Interpretation from a Psychological and Islamic Perspective
type: item
description: In conclusion, this research, which addressed the topic of "Seclusion: Its Concept, Types, Effects, and Interpretation from an Islamic and Psychological Perspective," reached a number of important findings. Seclusion is a complex concept that cannot be judged as absolutely positive or negative. Its impact on the psyche is determined by three fundamental factors: the individual's intention, the duration of the seclusion, and the accompanying activity. Positive seclusion, which is a conscious choice, limited in duration, and accompanied by beneficial activities such as worship, meditation, or rest, has significant positive effects on the psyche. Among the most important of these effects are reducing stress and anxiety, increasing focus and creativity, enhancing self-awareness, improving mood, and strengthening the relationship with God. Negative seclusion, which is an escape from people or problems, or is accompanied by phone addiction, has serious negative effects on mental health. Among the most important of these effects are increased depression and social anxiety, feelings of loneliness and emptiness, weakened social skills, amplified negative thoughts and self-criticism, and sleep disturbances. Both the psychological perspective (Maslow, Altman, Jung) and the Islamic perspective emphasize that seclusion is a neutral tool; it is healthy and constructive when it serves as a means for growth and worship. Balance, which is pathological and harmful if it is a means of escaping and disconnecting from society.
subject: المقالات
  topic: section
subject: الخلوة – النفسية – المنظور الإسلامي – التوازن
  topic: keywords
creator: Hamida Salem Mohammed Areeqib
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 530
ending page: 538
doi: 10.65405/yww1pp13

An Investigation into the Challenges of Writing in the EFL Classroom from the Perspectives of University Students at the English Department, Faculty of Languages, Benghazi University
type: item
description: Writing is often one of the hardest skills for learners of English as a foreign language to develop. This paper looks at the difficulties university students encounter when writing academically in English. It focuses on second-semester students at the Faculty of Languages, University of Benghazi, and draws on data from a Likert-scale questionnaire completed by 63 students. The findings point to recurring problems with grammar, vocabulary, and organisation, along with low confidence in writing. Based on these results, the paper offers practical suggestions for improving instruction and supporting student writers.
subject: المقالات
  topic: section
subject: academic writing, writing difficulties, instructional practices, EFL, Benghazi University.
  topic: keywords
creator: Fairouz Eldrissi
creator: Dina M. Bensureiti
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-15
publication date: 2026-04-15
starting page: 440
ending page: 456
doi: 10.65405/0tba4n97

Determination of Heavy Elements (Lead, Cadmium, Copper, and Iron) in Samples of Black Tea in the Libyan Market (Tripoli)
type: item
description: Tea is one of the agricultural crop products that are consumed in very large quantities as it has become consumed daily and by different age groups. Due to the increasing trend of manufacturing and using chemicals for the purpose of increasing production, heavy metal pollution has become a source of concern in the food and beverage trade because these metals cause serious health problems for humans because they are not biodegradable and remain in the environment and are transmitted to the food chain. For this reason, this research focused on the most popular types of tea in the Libyan market and measured the concentration of some heavy metals (lead, cadmium, copper and iron) in these types and then compared them with local and international specifications. Samples were collected from a group of different markets in the city of Tripoli during the months of September and October 2023. 10 samples of red tea were collected from different foreign companies. After the digestion process of the samples was carried out using the wet digestion method and using the Flame Atomic Absorption Spectrometry device to measure the concentration of some metals (FAAS) (Flame Absorption Spectrometry) where the results of the study showed that the concentration of cadmium, copper and iron for all measured samples were within the permissible limits and in compliance with the Libyan standard specifications as well as the standard specifications International and European Union and the Codex Alimentarius Commission CODEX While the concentration of lead in some samples exceeded the permissible limit according to Libyan and international specifications by small percentages. In this regard, the values of lead concentrations ranged between (0.01- 6.885 mg/kg), cadmium values ranged between (0.01-0.009 mg/kg), copper values ranged between (0.01 - 6.731 mg/kg) while iron values ranged between (50.36 -140.71 mg/kg) .
subject: المقالات
  topic: section
subject: Cadmium, Lead, Copper, Iron, Tea and Flame Atomic Absorption Spectroscopy (FAAS).
  topic: keywords
creator: Asraa Abd Al-Nasser Saleh Aoun
creator: Al-Mukhtar Mohammed Abu Bakr Al-Kamashi
creator: Ramadan Al-Qamoudi Arhamouma
creator: Souad Mohammed Ksheed
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-03-07
publication date: 2026-03-07
starting page: 1238
ending page: 1244
doi: 10.65405/wat7z872

Assessment of the Level of Awareness of the Risks of polluting Materials among students of the Faculty of Education in Msallata
type: item
description: This study was conducted at the faculty of Education in. Msallata during the academic Year(2025 2026) on a sample of (60) male and Femal students From différent academic levels. the aim of the study was to assess the Level of awareness of the risks associated with pollutants among students. Data were collected using a questionnaire designed a the five-point Likert scale and were Statistically. analyzed using spss Software. and the T-test. the results revealeda high Level of Knowledge among the participants regarding different types of pollutants. ALL mean Scores were below the neutral Value(3, (Indicating a high level. of environmental awarenessthe study recoms ends the need to strang then environmental awareness within educational institutions, integrate enviromental Literacy into acadimic Curricula, and expand future research it also emphasizes increasing awareness of pollutant risks, particulary micko plasties
subject: المقالات
  topic: section
subject: Environmental, awareness pallutant materials- Risks of pollutants- faculty of Education, Msallata
  topic: keywords
creator: Amer Sanosi Emhemed Al-Turky
creator: Salah Milad Alosta
creator: Alaa Al Dou Kali Ahhaitish
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-15
publication date: 2026-04-15
starting page: 491
ending page: 506
doi: 10.65405/mby1x246

A New Model for Knowledge Management Implementation Process in Organizations .
type: item
description: The Knowledge Considering as one of the most important resources in any organizations nowadays, with all these cuts-throat competitions between organizations and dynamic changes, the organizations become thought-process oriented to enhance their performance and processes. In this respect, Knowledge Management (KM) processes have been turned nowadays into strategic resource for an organization at which KM is now perceived as a foundation of success or failure. In this paper describe main factors that impact on knowledge management implementation in the organization: these are organization, people and technology. We propose that there is a demand in every organization to reinforce the implementation efforts required for acquiring.
subject: المقالات
  topic: section
subject: Knowledge management, Knowledge Management Process, Technological Aspect.
  topic: keywords
creator: Tarek Mosbah Abdala
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-15
publication date: 2026-04-15
starting page: 516
ending page: 525
doi: 10.65405/1fwd5312

Effect of Ketamine as an Adjuvant in Epidural Anesthesia
type: item
description: Background: Postoperative pain remains a major clinical concern across different surgical procedures. Epidural anesthesia is commonly used; however, optimizing its analgesic efficacy remains a priority. Objectives: The current study aimed to evaluate the effect of epidural ketamine as an adjuvant on postoperative pain control and opioid requirement. Methods: A prospective cohort study was conducted on 150 patients undergoing cesarean section, inguinal hernia repair, and fracture neck of femur surgery. Patients were divided into two groups: Ketamine group (n=75), Control group (n=75). Ketamine, a well-known NMDA receptor antagonist, has been investigated as an adjuvant in epidural anesthesia to enhance analgesic efficacy and reduce opioid consumption. This study evaluates the pharmacological basis, clinical effectiveness, and safety concerns of epidural ketamine. While several studies demonstrate improved analgesia and opioid-sparing effects, concerns regarding neurotoxicity and inconsistent evidence limit its routine use. Further large-scale randomized controlled trials are needed to establish its safety and efficacy. Conclusion: Epidural ketamine is an effective adjuvant for postoperative analgesia, offering prolonged pain relief and reducing opioid consumption, with acceptable side effects.
subject: المقالات
  topic: section
subject: Epidural anesthesia, Ketamine, Postoperative pain, Analgesia, Cohort study
  topic: keywords
creator: Mnder Taher Ahmed Hussein
creator: Mahmoud Alalaqi
creator: Azab Elsayed Azab
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 526
ending page: 529
doi: 10.65405/ee1fwb71

Health and Visual Assessment of Olive Mills (A Case Study of Five Mills in the City of Tarhuna, Libya)
type: item
description: The generators of olives are important centers in olive oil production, as training practices in them affect the product's best and consumer protection. This study, as randomly targeted the evaluation of (five) olive turbines in the metropolis in Tarhuna city- Libya, used specific standards with place, buildings, fruit handling, fitness inspection, corridors, equipment, water, laboratory, staff, toilets, toilets, liquid waste and packaging. Effects uncovered variation in adherence to health standards, compliance quotes between 30.29% and 48.9%. It was observed in the assessment that the highest lined factory number (1) became extraordinary, which became extraordinary in terms of total score (48.9 %), followed by mill number (five) (45.8 %). In contrast, the weakest generator factories (4) were the lowest assessment (30.29%), which was seen by Mills (3) and (2). Inspection confirmed a clear weakness in important components with fitness inspection, the availability of laboratories and packaging, and emphasized the pressure to improve fitness conditions in turbines. This is a look that aims to assess fitness conditions in 5 olive turbines in the city of Tarhuna, Libya.
subject: المقالات
  topic: section
subject: Olive mills – Visual assessment. Olive oil quality
  topic: keywords
creator: Saleh Mohamed Biki
creator: Salmin Almabrouk Almaghribi
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 507
ending page: 515
doi: 10.65405/1as4za45

The Role of Islamic Jurisprudence and Comparative Jurisprudence in Developing the Rules of International Law: An Analytical Study in Light of the United Nations Charter and International Developments
type: item
description: This study aims to examine the role of Islamic jurisprudence and comparative jurisprudence in developing rules of international law in light of the United Nations Charter and international changes. The study adopts an analytical approach by examining Maqasid al-Sharia, exceptional circumstances, the doctrine of fundamental change of circumstances, implied and absolute powers, and international justice. The study concludes that Islamic jurisprudence provides an important basis for balancing treaty obligations with the removal of harm, while comparative jurisprudence contributes to critiquing and developing international legal rules. The study recommends strengthening justice, good faith, and legal limits on the powers of United Nations organs.
subject: المقالات
  topic: section
subject: Islamic jurisprudence, comparative jurisprudence, international law, United Nations Charter, international changes, international justice
  topic: keywords
creator: Hamid Khalifa Al-Masoudi Balhaj
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-18
publication date: 2026-04-18
starting page: 473
ending page: 490
doi: 10.65405/yyecsm67

The Role of Social Work in Protecting the Environment from Pollution (A Theoretical and Analytical Study)
type: item
description: Social work is a profession closely connected to both humans and the environment, as social workers interact directly with both. Its aim is to cultivate awareness and concern for the environment and its related aspects. Given that the relationship between humans and the environment is a contemporary issue marked by imbalance and deterioration, resulting in numerous environmental threats and bringing environmental concerns into the purview of social work, this study aims to analyze the theoretical role of social work in protecting the environment from pollution, this is achieved through an analytical framework based on three main theories: social learning theory, systems theory, and roles theory, employing a descriptive-analytical approach that reviews previous literature and studies. The results indicate that environmental pollution is a complex structural phenomenon that cannot be explained solely by the individual, but rather through the interaction of different social systems. Furthermore, it became clear that social work possesses a multi-layered explanatory and interventional capacity that includes modifying behavior, restructuring relationships between systems by promoting community participation, and redefining socio-environmental roles This study recommends the need to develop an integrated model in environmental social work that combines individual, structural and policy levels to address environmental issues..
subject: المقالات
  topic: section
subject: الخدمة الاجتماعية - حماية البيئة – التلوث – الانسان – الاخصائي الاجتماعي
  topic: keywords
creator: Badriya Al-Arabi Muhammad Al-Kakli
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-12-16
publication date: 2024-12-16
starting page: 3801
ending page: 3817
doi: 10.65405/nehgph15

Disciplinary Sanctions for Police Officers According to Libyan Law
type: item
description: Disciplinary punishments are the administration is means of ensuring that its employees run public facilities regularly and steadily. As such, they are of an administrative nature. Disciplinary punishment is also considered a negative incentive in the public office because it includes a kind of deterrence and rebuke. Punishment makes the public employee fear the repetition of the mistake in order to avoid punishment. Thus, disciplinary punishment performs a restraining function to suppress any breach of the job. Therefore, disciplinary punishment is of a disciplinary nature. It is functional in addition to its administrative nature, and on top of that, it is a legal penalty that only arises in accordance with a law. If we take into account that the procedures are complex and take a long time, the administration often tends to evade disciplinary punishment by taking a measure of its own that achieves getting rid of the erring employee, without completing the disciplinary procedures. This is the meaning that we mean by the term “disguised disciplinary punishment.” The opening words: disciplinary punishment, disguised punishment, member of the police force.
subject: المقالات
  topic: section
subject: العقوبة التأديبية، العقوبة المقنّعة، عضو هيئة الشرطة
  topic: keywords
creator: Abdelshafi Al-Sharif
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-15
publication date: 2026-04-15
starting page: 372
ending page: 393
doi: 10.65405/e462w332

https://www.cjos.histr.edu.ly/index.php/journal/en/article/view/1846
type: item
title: The impact of applying International Accounting Standards on enhancing the relevance and reliability of accounting information in Libyan commercial banks – a field study in Al-Jumhouria Bank, Al-Sahari Bank, and North Africa Bank
description: This study aims to examine the impact of applying International Financial Reporting Standards (IFRS) on enhancing the relevance and reliability of accounting information in the branches of Jumhouria, Sahara, and N0rth African banks operating in the city of Tripoli. The study adopted a descriptive-analytical approach and utilized various statistical analysis techniques through the SPSS program. The findings revealed that the banks under study adopt IFRS as their official accounting framework and comply with its requirements in recording financial transactions and preparing financial statements. The results also indicated that the application of IFRS has contributed to improving the relevance of accounting information by enhancing its ability to support economic decision-making and predict future cash flows. In addition, the implementation of these standards has strengthened the reliability of accounting information by increasing levels of neutrality and transparency in financial reporting. The study concluded that adherence to IFRS represents a fundamental factor in improving the quality of accounting information, enhancing the efficiency of financial reporting, and supporting corporate governance requirements. Furthermore, the findings showed that applying IFRS contributes to unifying accounting practices among banks and reducing discrepancies in measurement and presentation methods, thereby improving the comparability of financial statements across different financial periods. The study also emphasized that the successful implementation of IFRS depends on the availability of qualified human resources, continuous professional training for accounting staff, and the adoption of modern accounting systems and advanced digital technologies to improve the accuracy and timeliness of financial reporting. The study recommended the comprehensive and effective implementation of IFRS, modernization of accounting systems, strengthening internal control and internal audit functio…
subject: المقالات
  topic: section
subject: المعايير الدولية IFRS - جودة المعلومات المحاسبية - القوائم المالية - الملاءمة (Relevance) - الموثوقية (Reliability )
  topic: keywords
creator: Sara Mahfoud Hamdi
creator: Yosra Mnaf
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-15
publication date: 2026-04-15
starting page: 407
ending page: 439
doi: 10.65405/z7r2tn26

The Impact of technological advancement on financial statement preparation in the banking institutions An applied study on Jumhouria bank (Birqin&qatta)
type: item
description: This study aims to examine the impact of technological advancement on financial statement preparation in banking institutions, through an applied study on Jumhouria Bank (Birqin and Qatta branches, Wadi Al-Shati). The study adopts a descriptive-analytical approach, using a questionnaire distributed to a sample of 30 employees. Data were analyzed using SPSS software. The findings reveal a statistically significant impact of technological advancement on the quality of financial statements, particularly in terms of timeliness, accuracy, and auditability. The results also indicate that modern accounting systems enhance real-time data updates and reduce human errors. However, challenges remain regarding employees’ trust in system accuracy and the lack of integrated centralized databases. The study recommends improving technological infrastructure, strengthening electronic auditing systems, and providing continuous training to enhance employees’ competencies and improve financial reporting quality.
subject: المقالات
  topic: section
subject: Technological Advancement, Financial Statements
  topic: keywords
creator: Rafecah Mohammed Khlifa
rights: Copyright (c) 2026 Comprehensive Journal of Science https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2026-04-15
publication date: 2026-04-15
starting page: 394
ending page: 406
doi: 10.65405/tshmmq52