scholarly journals The Role of Banking Governance in Managing and Reducing Risks in Banking Institution. Case Study of a Sample of Banking Agencies in Oum El Bouaghi

2020 ◽  
Vol 4 (1) ◽  
pp. 31-60
Author(s):  
Mohammed Karim GUERROUF ◽  
Hanane KHENTOUCHE

This study aims to identify the system of banking governance and its principles and the extent of banks ’commitment to these principles, in aim to help it to develop banking risk management. Analytical descriptive approach applied to cover the theoretical basis of the study, and inductive in the applied side to test the application of the governance principles in the development of banking risk management. The study relied on a questionnaire that included two axis. The first axis for governance principles and the second axis for risk management, using Likart's five-point scale. To test the hypotheses, many statistical methods were used, such as simple regression coefficients and the Cronbach’s Alpha coefficient, to measure the reliability of the questionnaire. This study concluded that the respondents consider that the banking agencies in question are concerned with all principles of banking governance because all principles have achieved significant results

2019 ◽  
Vol 3 (2) ◽  
pp. 42-75
Author(s):  
Tahar TOUAITIA ◽  
Roumaissa MAAMRI

The purpose of this study is to identify the governance system and its principles, And the extent  of  commitment  in  Tax institutions  to  applying  their  principles.To help them develop tax inspection mechanisms, To achieve the objectives of the study, a random sample of 46 members of the 50 employees of the Directorate of Taxation of Oum El Bouaghi.The study relied on the descriptive method of analysis in order to provide the theoretical basis for the study and inductive in the applied side to test the impact of applying the principles of governance in the development of tax inspection mechanisms. In this study we rely on the questionnaire tool included the first axis of the principles of governance and the second axis contains the terms of the tax inspection, according to the Likert scale five, and to test the hypotheses of the study were adopted some statistical methods such as simple regression coefficients and alpha Cronbach's coefficient .to measure the sincerity of the study, this study concluded The respondents consider that the tax institution in question is concerned with all the principles of governance because all the principles have achieved significant results.


Author(s):  
Iman Askar Hawi

  Purpose: This study is intended to improve the Sustainability performance in the Al- Fayha / Basra branch Ready Construction Co limited relationship between the strategy of risk management and requirements of the business continuity and investigation of the findings. Methodology: Making up a conceptual model of the business continuity tracks flow in the Al- Fayha / Basra branch Ready Construction Co limited The model is based on the interactive relationship between the risk management and requirements of the business continuity of Some help was available quantitative methods, relying on a combination of descriptive and quantitative approaches, in order for the accuracy of the results. results: the Al- Fayha / Basra branch Ready Construction Co limited been the subject matter of the research. It lacks the conceptual pattern that systemizes , integrates and directs its main components towards a comprehensive improvement of the company. In addition it requires relative interest in the strategic role of the strategy of risk management and its dual effects on both the business continuity and the Sustainability performance of the Company. The main recommendations were to identify the risks that affect the business continuity of the company, to control them in order to achieve full response to all business continuity requirements.    


2015 ◽  
Vol 30 (2) ◽  
pp. 132-159 ◽  
Author(s):  
Jim Rooney ◽  
Suresh Cuganesan

Purpose – The purpose of this study is to examine how managers in financial institutions satisfy themselves of the effectiveness of risk mitigation strategy and management control. It studies the co-opting of accounting tools within a single financial institution case study, examining the recursive and emergent characteristics of risk management practice. Design/methodology/approach – Adopting a field study approach within the strategy-as-practice perspective, the paper provides insights into the role of actor perceptions of risk and accounting as a calculative practice in the adaptive enactment of risk strategy. Findings – Results highlight the interactions between risk management strategy, management controls and actor interests at Lehman Brothers. The actions and reactions of risk management decision-makers such as Executive Committee and Board members are examined to better understand the role of accounting and leadership. Research limitations/implications – Results of this study may not be generalised beyond this single case study. Practical implications – The paper emphasises that concern for the social relations and the performative interests of actors in a risk management network needs to be understood and considered in accounting research. It is argued that the market prices of tradable financial asset will continue to be opaque without these insights. Originality/value – This study explores an under-researched topic in the accounting literature in examining how management controls are affected by and, in turn, affect risk strategising.


Author(s):  
Atef Ahmed Osman Khaimar

  This research is based on the explanation of the meaning and its types and the need to understand it, and the concept of the parsing (Al-i’raab) and its importance, and the relationship between meaning and parsing (Al-i’raab), it also aims to demonstrate the grammatical guidance of (Gareebul Hadith), and its effect according to Zamakhshari, and reveal the manifestations of this effect, and expounding the basis of weighting according to him in case of multifaceted aspects of parsing (Al-i’raab). It also aims to reveal the role of meaning in his grammatical thought. To achieve these objectives, the research relied on analytical descriptive approach, and the required discussion, analysis and comment, in order to reach the scientific truth impartially and objectively. The nature of the subject necessitated that it be composed of two topics interceding an introduction and a conclusion. The first topic defined the meaning and parsing (Al-i’raab), and explained the relationship between them, through three sections addressing the concept of the meaning and the need to understand it, the concept of the parsing (Al-i’raab) and its importance, the relationship between the meaning and the parsing (Al-i’raab). The second topic showed the manifestations of the effect of the meaning in the grammatical guidance of (Gareebul Hadith) according to Zamakhshari, and it came in two sections; one dealt with what was attributed to the meaning in which the main touchstone in the grammatical guidance, and the latter studied what is likely with multifaceted aspects of parsing (Al-i’raab). One of the most important results of the research is that Zamakhshari not only in his grammatical guidance of (Gareebul Hadith) mentioned grammatical functions, but went beyond that to the semantic meaning, and the role of context in highlighting that meaning. The research also shows the effect of meaning according to Zamakhshari in mentioning the grammatical aspects allowable, and the differentiation between them is according to the power of meaning in each aspect. Among the recommendations of the researcher: The need to link between the Grammar and meaning, or between grammatical and semantic phenomena.    


Author(s):  
Goutam Dutta ◽  
Sumitro Santra

Rural Tourism is an important feature in development of emerging states in India. This case study, an UNDP funded project with ministry of Tourism, GOI, focuses the problem faced by a NGO in developing a rural tourism in Jharkhand in India for a decade. The management issues are feasibility and financial viability, lack of project and infrastructure planning, role of government agencies. The case stresses need of project risk management in this type of private partner partnership


Author(s):  
بله أحمد بلال أحمد

This study aimed at introducing the use of the Internet in providing information services in libraries and information centers, as well as clarifying the leading role of the Internet in terms of the purposes of its use and ways to benefit from it through a theoretical study on the description and analysis of the use of the Internet in this and identify the positive aspects in order to promote and develop. I have relied on the documentary and descriptive approach as well as observation through the researcher's professional experience. The results showed that the use of the global network will save a lot of time, effort and costs by investing its potential to perform many direct and indirect services and recommended the need to provide the necessary requirements of equipment and software activities and functions performed by libraries and information centers.


Author(s):  
Ahmad Firdaus Ahmad Shabudin ◽  
Sharifah Nurlaili Farhana Syed Azhar ◽  
Theam Foo Ng

Purpose A series of “learning lab” projects on disaster risk management for sustainable development (DRM-SD) have been accomplished from 2014 to 2016 in Malaysia, Vietnam, Lao PDR and Cambodia by the Centre for Global Sustainability Studies. The project is designed for professionals from the disaster risk management field to encourage integration of sustainable development (SD) concerns into the larger planning framework for DRM. As a case study for capacity building (CB) evaluation, the central purpose of this study is to explore the approaches, feedbacks and implications of the DRM-SD CB project that have been developed and carried out. Design/methodology/approach Three methods have been used which are participation observations, surveys and document analysis. The results show that the project had successfully applied seven different tools to enhance analytical skills and professional knowledge of development practitioners in specific areas of DRM-SD. Findings Based on the survey, the project received positive response and valuable information from participants for future project development. Regarding the perspective of outcomes, the result indicates that south–south, ASEAN regional and triangular cooperation and role of higher education in DRM-SD are significant impacts from this project which can bring several benefits and should be promoted as an approach for the DRM-CB project as a whole. Originality/value It is hoped that this study will serve as a transfer learning initiative to provide approach guidelines and innovative mechanisms for DRM practitioners who will have the know-how and potential for leadership in DRM-SD.


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