ملخص الدراسة: This study aims at determining the extent to which Palestinian local banks held banking efficiency. The standard analytical method has been used in this study by using the quantitative approach of stochastic cost frontier model to estimate the translog cost function to measure the elasticities of substitution, input price elasticities, and scale and […]

ملخص الدراسة: This paper aimed to evaluate the current situation of Accounting Information system (AIS) usage in Small and Medium enterprises (SMEs) in Palestine. A special questionnaire was designed and distributed for an explorative sample of 500 SMEs. 385 useful questionnaires were turned back fully. The data analysis shows a very weak level of AIS […]

ملخص الدراسة: The research discusses the topic: “The rule of law and the tools of oversight and accountability in the Gaza Strip under Palestinian division”, which is crucial under the continued political division, despite the huge challenges that face Palestinians in the daily life, knowing that the research is rare in its topic and content. […]

ملخص الدراسة: This study aims to recognize The effect of using methods of electronic data processing to increase the effectiveness of the audit offices in Gaza Strip ,To that effect, a questionnaire was designed and distributed to the sample consisting 70 auditors. The analysis of the questionnaires items using the statistical method SPSS showed that […]

ملخص الدراسة: The study aims at finding out the reality of excellence management at Al-Aqsa University and its methods of development according to the European Foundation for Quality and Management EFQM. The study dealt with this subject from the perspectives of the holders of the supervisory positions: (members of the University Council, directors of units, […]

ملخص الدراسة: This study aims to identify the role of the boards of directors in improving the performance of auditing committees in the banks listed on the Palestine Stock Exchange. In order to achieve this objective, the researchers have adotped the descriptive and analytical approach, as being the most appropriate technique to conduct such a […]

ملخص الدراسة: This research aims to diagnose the reality of tourism in Gaza hotels and to identify the influential factors on the tourism development of Gaza hotels where the Palestinian tourism sector contributed to %4 of GDP and such contribution is limited if it is compared with its peers in the neighboring Arab countries. This […]

ملخص الدراسة: This research aims at analyzing the impact of the quality of the educational services on students’ satisfaction. In order to achieve this aim, a sample of 120 postgraduate students of the faculty of commerce (Accounting and Finance, MBA, Economic Development) in the Islamic University of Gaza has been questioned. A descriptive statistical model […]

ملخص الدراسة: This study aims to identify situation of international accounting standard no.11 implementation by constructing companies working in Gaza strip in their financial statements through distributing 60 questionnaires to construction companies which have first & second grades from Palestine Contractors Union, then making analysis by statistical tests in SPSS program. The study found that […]

ملخص الدراسة: الملخص : تهدف الدراسة إلى التعرف على سمات وخصائص الأسر الفقيرة التي تعيش في قطاع غزة، وذلك سعياً للوصول إلى مؤشرات قياسية للفقراء، والوصول إلى نموذج مقترح للتخفيف من حدة الفقر في قطاع غزة. ولتحقيق الهدف من الدراسة، استخدم فريق البحث المنهج الوصف التحليلي، كما اعتمد الفريق على البيانات الميدانية التي تم جمعها […]