The Scientific Journal of University of Benghazi

تقييم تأثير مخلفات البطاريات المنزلية الجافة على الإنبات وتطور بادرات نباتي البصل Allium cepa والجرجير Eruca Sativa

أسماء محمد عبد الرحمن , فردوس عبد الجليل فرج , عبد السلام محمد المثناني — Fri, 25 Aug 2023 00:00:00 +0000

This study aimed to evaluate the germination of seeds of onion Allium cepa and Arugula Eruca Sativa plants in an environment contaminated with dry household battery wastes, by irrigating the seeds of the studied plants with different concentrations of soil extracts and battery wastes, control (distilled water), 0 (soil extract), 5, 10, 15%. The results showed that there were no significant differences for the effect of irrigation with battery wastes on the percentage of germination of arugula seeds. Moreover, all treatments reached a percentage of 100% germination seventh day of growth, addition very high significant differences found at the level of 0.05% on the germination of onion seeds. The treatments also caused to decrease the growth of seedlings in the early stages of germination then their growth increased in both plants by increasing the concentrations of the treatments. The highest values were for the root 1.9, 13.9 cm and for the plume 37, 67 cm for the arugula and onion plants, respectively, which indicates the ability of the two plants to germination in environments contaminated with battery wastes and its content of heavy elements, and the possibility of absorption and transmission to the consumer organisms.

Using Biofacies Analysis of a Tertiary Algal Reef (Pinnacle Reef - Middle Eocene IIA), at Burton Guyot (IODP Site U1376) to Determine Transition from Greenhouse to Icehouse

Belkasim Khameiss , Richard Fluegeman , William Hoyt — Fri, 25 Aug 2023 00:00:00 +0000

Twenty-five samples were collected at 30 cm intervals from the studied cored interval within the limestone unit (AII) reported at IODP Site U1376 on Burton Guyot. The purpose of this research is to examine and identify the coral and algae suites in the studied core concerning sea level fluctuation during the Eocene time. This reef is isolated by being between two volcanic units in the Southwest Pacific Ocean. Eleven biofacies units have been established based on the fabric of the grains. The biofacies units are as follows; Algal-coral grainstone, foraminiferal algal-coral grainstone (Alabaminabed), foraminiferal algal-coral packstone to grainstone (Heterostegina bed), algal-coral grainstone, foraminiferal algal boundstone, foraminiferal algal grainstone (Lagena bed), foraminiferal algal grainstone (Cibicidoides micrus-bed), foraminiferal algal boundstone to grainstone, foraminiferal algal-coral grainstone, algal echionoidal packstone, and foraminiferal algal coral wacke-packstone. This is the first study to use both algae and coral in differentiating the units mentioned above. The only coralline red algae recognized in the samples is Lithothamnion camarasae. This species is a good indicator of the warm climatic conditions during the middle-late Eocene. The only species of coral found in these units is Isopora togianensis, a scleractinian reef builder. The high percentage of algae compared to coral indicates a climatic change from a greenhouse to an icehouse climate. The faunal trend during this time also indicates a tectonic change.

The Corrosion Inhibition of The Carbon Steel structure and Oil Pipelines in 1M H2SO4 by Expired Chlorhexidine and Rhuvex, Drugs

Hamdy AB. Matter , Tariq M. Ayad , Farag Al-jebaly Dagane — Fri, 25 Aug 2023 00:00:00 +0000

Metals suffer from corrosion by the surrounding fluids, which causes great economic losses and bad environmental effects, especially in oil pipelines or reservoirs. Therefore, attention was paid to finding cheap and environmentally friendly materials that can resist and reduce corrosion. Among the widely used materials, expired medicines have proven their effectiveness due to their richness in chemicals with Polar functional groups that have the ability to be adsorbed on the surface of the metal or oil pipelines, and the expired drugs that were used in this research paper are Chlorhexidine (Ch.) and Rhuvex (Rh.), and corrosion inhibition is tracked by the method of loss of balance and by the voltage method.

The results showed that (Ch.) is more efficient than (Rh), whether by weight loss method or by the Potentiometric method, and that (Rh.) is more stable at high temperatures, and this was confirmed by the Arrhenius curves, state and transition, activation energy calculation, change in enthalpy and change in entropy, and the potentiometric method showed the extent of voltage change with time for each A concentration of expired drug concentrations for two hours, and that the voltage increases with increasing concentration, which indicates a high ability of the inhibitor to adsorb to the metal.

Morphology, Anatomy and Chemical Composition of Salvia fruticosa Mill in Al-Marj (Libya)

Wafa Ahmed — Fri, 25 Aug 2023 00:00:00 +0000

Macro, micromorphological and chemical characteristics of Salvia fruticosa Mill, wild growing in Libya were studied. The aim of the present study is to provide new properties for the identification and description of this species. The features of leaf morphology, verticillaster number, bract, calyx, corolla, stamens, trichomes, collenchyma’s rows, vascular bundle and mesophyll structure are important characters to distinguish this species. In the study, we observe morphologically different types of glandular trichomes. The results of leaf architecture studies can provide a more accurate basis for the identification of this species. The essential oil contained cineol (43.93%), β-pinene (11,43%), α-pinene (9.53%), β-myrcene (9.08%), caryophyllene (8.75%), camphor (5.12%) and α-terpineol (4.15%).

National Libyan records on blood cellular elements of the Long-eared hedgehog (Hemiechinus auritus)

Laila A. Ibrahim , Abdulkarem A. Ilfergane, Nadhima A.J. Tawfeeq — Fri, 25 Aug 2023 00:00:00 +0000

This study is an attempt to describe some aspects relating to the blood cells of one of Libya's wildlife animals, the long-eared hedgehog (Hemiechinus auritus). The investigation focused on the morphology of the blood cells in newborn and adult animals that were obtained from the city of Benghazi. Four one-day-old hedgehoglets and 20 adult hedgehogs were utilised to prepare stained blood smears. Structural features of blood cells of both young and adult animals did not show prominent variations from each other. Neutrophils nuclei had a band and multilobulated appearance. The maximal number of nuclear lobes reached seven in the newborn hedgehogs and eight in the adult and the joining threads between the lobes were mostly very obvious. The Barr body could not be observed in neutrophils of the female animals. Non-lobulated nuclei were encountered in the eosinophils of the adult animals, whereas the nuclear trilobulation could be noticed in the eosinophils of both groups of hedgehogs. Basophils of the newborn hedgehogs showed large irregular nuclei, whereas those of the adults had partially divided indented nuclei. Small, medium and large lymphocytes could be observed in blood films of the newborn and adult animals. However, the majority of the lymphocytes were small in size. Eccentrically located nuclei with kidney-shaped, horseshoe, oval and round appearances were recorded in monocytes of both groups of animals. Platelets of the newborn and adult hedgehogs were non-nucleated and had round to oval shapes. A centrally located dark area surrounded by a less dense area was obvious. The discoid non-nucleated erythrocytes had a biconcave appearance in both groups of hedgehogs.

Existence and Uniqueness Solution for a Semimartingale Stochastic Integral Equation

Hanan Salem Abd Alhafid — Fri, 25 Aug 2023 00:00:00 +0000

This paper studied existence and uniqueness of a solution for a semimartingale stochastic integral equation

by using Existence and Uniqueness Theorem on the martingale process. Using the concept of convergence Cauchy sequence to a cadlag process , where , we can find a convergence Cauchy sequence to a cadlag process on the space of martingales, where is a square-integrable cadlag martingale on a probability space , as

= .

And some important assumptions are

is a map from the space into the space of -matrices. satisfies a spatial Lipschitz condition uniformly in the other variables: for each there exists a finite constant such that this holds for and all : . ii. Given any adapted -valued cadlag process on , the function is a predictable process, and there exist stopping times such that is bounded for each .

Effect of Gum Arabic on the Clarity of Artificially Turbid Water and Ground Water Systems

Fateh Eltaboni , Intisar Elsharaa , Abedelqader Imragaa — Fri, 25 Aug 2023 00:00:00 +0000

The high cost of using synthetic polymers such as polyacrylamides in the water purification process, and their monomers toxicity produced from the polymer synthesis encouraged many researchers to find a good replacement to clarify turbid water. This work was carried out to determine the effectiveness of Gum Arabic (GA) as a natural coagulant aid in the treatment of artificially turbid water (water saturated with silica (SiO₂), the main component of rocks) and ground drinking water systems, which is rich in rocks. The experimental results showed that the highest efficiency for GA as a water clearer was increased by increasing its content to 5 wt %. This was confirmed by a reduction in the turbidity from 1269 NTU to 56 NTU. Interaction kinetic fits specified that the two-phase decay model was found to be the proper fit (R² ~ 1) for the kinetic data at 0.001, 0.01, 0.1 wt% of added GA. This proposes that at a low content of GA molecules, some SiO₂particles remain suspended in bulk solution, while only one phase decay fitted the data well when 1 and 5 wt% of GA were added, which means a complete GA-SiO₂ interaction. Furthermore, the turbidity decay dependence on the GA content was noted as a minimum interaction lifetime (τ = 9 min) has been observed at 5 wt%. The physicochemical analyses have revealed that GA is effective in reducing turbidity, total dissolved solids, total alkalinity and total hardness of water and has the ability for water purification by owning unwanted minerals and hardness removal characteristics. This eco-friendly and economical natural polymer could be a promising material to use in groundwater treatment.

الإصابات الرياضية الأكثر حدوثاً وأسبابها لدى لاعبي ألعاب القوى

فرج محمد سالم الفيتوري , أحمد عبد الله يونس الدرسي, زيدان محمد بوبكر العرفي — Fri, 25 Aug 2023 00:00:00 +0000

Objective: This research aims to identify the most common sports injuries among athletics players (field, track, and cross-country), their degrees, period of occurrence, time of occurrence, the most injured parts, and the most significant reasons for their occurrence. Subjects and methods: The researchers relied on the descriptive survey approach to suit the nature and objectives of the research, and the research sample included (29) athletics players in the city of Benghazi, with a percentage of (41.43%) of the research population. The researchers used a questionnaire about injuries to collect and analyze information. Results: The results showed that the most frequent injuries were contractures and then bruises and the degrees of injury ranged from light to medium. Additionally, the period of their occurrence was during training, and the time of their occurrence was in the middle of the training period, with the lower part of the body the most exposed to injury. The most important reasons for the occurrence of injury were the lack of sports rehabilitation means (massage, sauna, warm water, cold water, etc). Conclusion: The researchers recommended a sufficient warm-up before starting training and before the start of the competitions, taking into account the individual differences between players, and graduating in intensity when performing exercises in training because of its role in reducing the level of injuries.

An Investigative Analysis of the Role of Multidisciplinary Teams in Cancer Management: Assessing Advantages and Obstacles

Naseralla J Elsaadi , Marei Omar Ali Jahany — Fri, 25 Aug 2023 00:00:00 +0000

Background: Multidisciplinary team (MDT) meetings are vital for improving patient outcomes and treatment plans, yet their effectiveness remains uncertain. Existing research demonstrates that collaborative treatment plans in cancer care lead to better results than those made by individual practitioners. The impact of MDT meetings on patients' management outcomes is significant. Aim: To evaluate the distribution, characteristics, and diagnoses of cancer patients. Additionally, it seeks to assess the influence of MDT meetings on clinical decision-making and the subsequent impact on patient outcomes. Subjects and methods: A descriptive investigation analyzed a cohort of 150 cancer patients receiving care at Benghazi Medical Center from January to June 2022. Diagnoses were established through comprehensive clinical evaluations, laboratory assessments, radiographic imaging, and histopathological examinations. Medical interventions were determined collaboratively by a multidisciplinary team of healthcare professionals, leveraging their specialized expertise for optimal patient management. Results: The study found that individuals aged 41–60 comprised the largest proportion of cancer patients (49.3%). Females accounted for the majority (62%) of cases, and most participants were from Benghazi (69.3%). Gastrointestinal tract (GIT) cancers were the most prevalent (58.7%), followed by breast tumors in women (14.7%) and pancreatic tumors (6%). Treatment decisions, tailored to individual patient needs, were made collaboratively by the multidisciplinary team. Chemotherapy, radiotherapy, or a combination was chosen for 47.3% of cases, while surgical resection was appropriate for 30.7% of cases. The study's findings support the hypothesis that MDT meetings contribute to effective and up-to-date management guidelines. Neglecting discussions about cancer patients poses significant risks that can no longer be ignored. MDT meetings mitigate these risks and ensure comprehensive medical decisions. Conclusion: The study observed that chemotherapy and surgical resection were frequently selected as treatment options. It emphasized the importance of Multidisciplinary Team (MDT) meetings in guiding clinical decision-making. However, further feedback regarding the optimal format of MDT meetings is required. Establishing standardized MDT protocols is imperative for enhancing patient management outcomes.

Prevalence & Risk Factors of Anxiety and Depression among Cases of Hyperemesis Gravidarum

Aziza Elgathafi , Fawzia Elharary , Muna Al Shawbaki, Heba Boubataina — Fri, 25 Aug 2023 00:00:00 +0000

Background: Hyperemesis gravidarum (HG) is a sever nausea and vomiting before 22nd week of Gestation. Antenatal depression and anxiety become a common problem significantly affecting maternal and fetal health, there is a complex relation between anxiety and depression and hyperemesis gravidarum. The aim: is to identify and study the prevalence of anxiety and depression and their related risk factors for hyperemesis gravidarum(HG) cases. Subject and methods: A descriptive, cross-sectional study was conducted at the Benghazi Medical Center (BMC) on cases diagnosed with HG and admitted to the Gynecology Department in the period between 1-10-2019 and 31-3-2021. Data was collected through direct interviews with women and using the Hospital Anxiety and Depression Scale (HADS) with some data collected from their medical records. The data was analyzed using SPSS Ver. 23. The statistics used were descriptive; frequencies, mean, standard deviation and median as well as inferential; chi-square test, one-way ANOVA and t-test. P<0.05 is used to denote statistical significance. Results: High anxiety levels were found in 76.4% and high depression levels were noted in 82% of cases. From the value of the adjusted odd ratio, women with Libyan nationality are strongly associated with high anxiety (5, 95% CI: 1.021-1.284), followed by a positive history of hyperemesis in previous pregnancies (3.375, 95% CI: 1.161-9.809) and a higher maternal age (1.14, 95% CI: 1.021-1.284). Regarding maternal education and pregnancy planning, it has been found that these factors are protective against high anxiety. After adjustment by using multivariable logistic regression, only a history of hyperemesis in previous pregnancies was identified as an independent risk factor for high depression among the cases (AOR, 3.167 95% CI: 1.005-9.979). Conclusion: High levels of both depression and anxiety were recorded among cases of hyperemesis at the Benghazi Medical Centre.

Quality of Life and Treatment Satisfaction In Type I Diabetic Patients Treated with Subcutaneous Insulin Multiple Daily Injections

Fri, 25 Aug 2023 00:00:00 +0000

Background: Diabetes represents a major health problem because of its high prevalence, morbidity and mortality, its influence on patient quality of life and its impact on the health system. This impact involves the physical and emotional overload of diabetes, a disease that requires life-long treatment, including lifestyle and pharmacological measures, often with multiple drugs. Quality of life QOL is regarded as a subjective measure of health and well-being related to a disease. Treatment satisfaction is a subjective measure that evaluates the patient's experience of the processes and results of treatment. Furthermore, it is understood that poor satisfaction with treatment compromises treatment adherence. Aim: The aim of this case-control study was to determine and explore the quality of life QOL and treatment satisfaction in patients with Type 1 diabetes (T1DM) treated with subcutaneous insulin multiple daily injections (MDI). Subjects and Method: Consecutive patients aged between 18 and 55 years, and attending diabetes clinics for a routine visit, completed a pre-validated questionnaire created from the Diabetes-Specific Quality-of-Life Scale (DSQOLS), the Diabetes Treatment Satisfaction Questionnaire (DTSQ) and the SF-36 Health Survey (SF-36). Results: The result of this study shows that there is no difference in distribution between genders; 53.3% males and 46.7 females. Moreover, the largest percentage of age was between 46-55 (50%). Patient satisfaction presented at a higher percentage in males 81.3%, graduates 40% and patients aged 26-35 (80.0%). Conclusion: To conclude, diabetes Type 1 is a common condition and is considered a significant public health concern that significantly increases the risk of health problems. Health-related quality of life (HRQOL) is considered a multi-dimensional concept that includes domains related to the effect of both physical and mental health perception and their correlates such as the health risks and conditions.

A Radiological Study of the Morphological Variations in the Odontoid Process of the Axis Vertebra, Benghazi

Fatma Awad Makhlouf , Seraj Alzentani , Fatima Alhadi Mohammed — Fri, 25 Aug 2023 00:00:00 +0000

Background: The axis vertebra (C2) is atypical in its shape and morphological characteristics and forms an integral part of the craniovertebral junction. Aims: to measure height, AP and transverse diameters of the odontoid process of Libyan subjects using CT scans and to compare the results of the present study with the results of other studies conducted by different authors in different populations. Method: A descriptive, retrospective study was used by reviewing 167 CT scan images that were randomly selected from the CT suit of the Radiology Department at Aljalaa Hospital for Surgery and Accidents in Benghazi from April to July 2019. Patients with gross pathology or degenerative bone disease and those with evidence of an injury to the upper cervical spine were excluded from the study. The measurements of the odontoid process (height, AP and transverse diameters) were assessed. The data was entered and analyzed by using SPSS version 22. Results: The mean and median of the dens height of the odontoid process were nearly equal, with minimal & maximum values of 12.70 &17.60 mm respectively. Regarding the anteroposterior diameter of the process, the mean & median were nearly equal (11.18 & 11.30 mm respectively). The minimum & maximum values were (9.10 & 13.10 mm respectively). The mean ± SD of the transverse diameter was 9.04 ± 0.63 mm. Conclusion: The knowledge of these dimensions can provide useful information for the safe planning of osseous fixation and understanding of the development of the odontoid process, both in normal and in variant forms. Additionally, its phenotypical morphology is a prerequisite for the diagnosis and treatment of patients presenting with disorders affecting the craniocervical spine.

A Histopathological Study of the Breast Cancer Cases Registered at Benghazi Medical Center from 2016 to 2018

Naziha M. Bilhassan, Salha Zoubi , Adel Attia — Fri, 25 Aug 2023 00:00:00 +0000

Background: Breast cancer (BRC) is the second most common cancer in the world, the most frequent cancer among women, and the leading cause of cancer death in females worldwide. Aims to study the pattern of breast cancer in all the patients who were presented to the Oncology Department at Benghazi Medical Center (BMC) from various parts of eastern Libya from the 1st of January 2016 to the 31st of December 2018. Subjects and Methods: This is a retrospective, cross-sectional and histopathological study to determine the frequency of the (BRC) malignancy type, in addition to stages and age groups. The data was collected from the Oncology Department at Benghazi Medical Center which receives cancer patients from Benghazi and the whole eastern part of Libya. Data was also collected from the Pathology Department at the Faculty of Medicine, University of Benghazi and Alnon, a private laboratory. There were 515 registered patients with breast cancer including demographic and clinic-pathological data. The data was analyzed using the SPSS Program Version 20. Results: Out of 515 breast cancer patients registered at the Oncology Department (BMC), geographically 66% were from Benghazi, followed by Albaida at 9.1%. Conclusion: The majority of cases were between 46 and 56 years old. Invasive ductal carcinoma was diagnosed among most of the cases, (Grade II and stage III. Most of the breast cancer cases collected from BMC were from Benghazi, frequency is higher among the age range (46-56) and most cases were Stage III, and grade II. Invasive ductal carcinoma is the most predominant histopathological type. Most cases were HER2 negative, ER positive and PR positive, and most cases had Ki-67 levels (21- 40%).

Assessment of the Effectiveness of Hepatitis B Vaccination among Vaccinated Infants after the first dose

Fri, 25 Aug 2023 00:00:00 +0000

Background: Hepatitis B virus is a common cause of viral hepatitis infection. Since the impact of immunization and other prevention programs, the number of countries previously categorized as high prevalence is now estimated to have a population seroprevalence below 8%. Aim: This study was done to evaluate the vaccine efficacy and measure the response of children to the vaccine after the first dose of the HBV vaccine in Benghazi-2022. Subjects and Methods: A descriptive study of a cross-sectional design was conducted in Benghazi vaccination centers; blood samples were collected from 43 children, and the samples were taken during vaccination visits or at OPD clinics. Anti-HBs titer was estimated by ELISA. Results: The ages of the infants in the study ranged from 1-2 months. The mean Anti-HBs titer after receiving zero doses was 18.9 (±23.6) IU/L. The number of protective children was 29 out of 43 (67.4%) at zero doses. Conclusion: This study showed that the birth dose (zero dose) gave a good protective level in infants as seroprotection was 67.4% after this dose.

The Histopathological Characteristics of Gastric Tumor at The National Oncology Center in Benghazi in the Period of 2020-2021

Fri, 25 Aug 2023 00:00:00 +0000

Background: Gastric cancer is considered globally a major health issue. Many studies have shown that adenocarcinomas represent about 90% of all gastric cancers. It is subdivided into two main histological types; intestinal and diffuse. Aim: The aim of this study is to determine the frequency and the histopathological characteristics of gastric adenocarcinoma among patients of the National Cancer Center of Benghazi in the period of 2020-2021. Subjects and methods: A retrospective study of 52 gastric cancer cases from the archive of the National Oncology Center in Benghazi and data was analyzed with SPSS. Results: In the research period between January 2020 to May 2021, the total number of patients with confirmed gastric cancer was 52 cases. The patients' ages were between 29 to 86 and the mean age was 63. Thirty-one (31) cases were male (59.6%) and twenty-one (21) were female (40.4%). Diffuse adenocarcinoma was predominant over the intestinal type (25% and 19.2 % respectively). 48% of the cases were of undetermined type and 3.8% were gastrointestinal stromal tumors. Most of the cases presented at stage IV. Conclusion: The histopathological picture of gastric cancer in our study was similar to a previously published study done in Benghazi with male predominant and diffuse adenocarcinoma as the more common cancer. Some risk factors are attributed such as infection with H pylori, smoking and anemia.

The level of time management application in Libyan airports

أيمن سالم عبد الكريم الصكالي, الرشيد عبد الله الزروق — Fri, 25 Aug 2023 00:00:00 +0000

Study summary: The study aimed to identify the level of time management application in Libyan pilot institutions through the following dimensions (time planning, time management, time directing, and time control), as well as knowing the differences between the participants' responses about the level of time management application due to demographic variables, and be The study population consisted of all employees in the management of Benina International Airport - Benghazi, who numbered (92) employees. The study followed the case study approach, and a questionnaire was used to collect the data of the initial study and analyze it using the (SPSS) program. There are no differences in the answers of the respondents working at Benina International Airport - Benghazi due to the variable (gender, age, educational level, length of service). The study also provided a set of recommendations that it is hoped that its followers will be followed to strengthen the time management system in the institution under study.

مدى توافر العوامل المؤثرة في فاعلية المراجعة الحكومية الخارجية "دراسة ميدانية على ديوان المحاسبة الليبي"

آمال سعد الشيخي , خديجة علي معيوف , عائشة سالم الشكري — Fri, 25 Aug 2023 00:00:00 +0000

The study aimed to define the influencing factors in the effectiveness of government audit issued by the Institute of Internal Auditors (IIA), and to find out the availability of these factors in the external audit practiced by the Libyan Audit Bureau. The study relied on the analytical descriptive approach, a questionnaire was designed and distributed to a sample of 94 external auditors at the Libyan Audit Bureau, in using the descriptive statistics and the One Sample T-Test for analyzing the collected primary data.

The results of the study showed that the influencing factors in the effectiveness of the government audit issued by (IIA) are available in the external auditing practiced by the Libyan Audit Bureau in varying degrees. The objective staff was the most influencing factor available at a very high degree, followed respectively by the unrestricted access, the competent staff, adherence to the professional audit standards, the formal mandate, the organizational independence, and the competent leadership all of these factors were available at high degrees, while the sufficient funding and the stakeholder support were the least influencing factors available and at a moderate degree.

The study recommended the necessity for providing sufficient funding for the Libyan Audit Bureau to perform its tasks in better way, and work to provide Stakeholder support to increase its controlling efficiency. The study also recommended spreading public awareness of the importance of the controlling role of the Bureau in order to preserve the public money and combating the corruption.

The Role of the Professional Specialization of the Auditor in Improving the Level of Disclosure in the Financial Reports

Riad Hbibe Hamed, Ali Awad Zagoub — Fri, 25 Aug 2023 00:00:00 +0000

The aim of this study is to identify the importance of the auditor's professional specialization in auditing a specific activity or sector, as well as to identify its role and contribution to improving the level of disclosure in financial reports. To achieve these aims, the study adopted the deductive-inductive approach, and used an electronic questionnaire addressed to (86) Libyan auditors. The questionnaires were analyzed using descriptive statistical analysis. The study concluded that there is importance to the professional specialization of the auditor in a specific activity or sector, and that the professional specialization of the auditor contributes to improving the level of disclosure in the financial reports from the point of view of the Libyan auditors.. The study recommended conducting more studies on the importance of specialization in order to highlight the important role it plays in supporting the auditing profession by raising the knowledge level of auditors, and for the Libyan syndicate of Libyan Auditors and Accountants, in coordination with government agencies, to set rules and standards that regulate the auditing profession in the Libyan state in accordance with the development in global economies, which contributes to improving the quality of work submitted by practitioners of this profession. The study also recommended the auditors to adopt a strategy of professional specialization in their work, which reflects positively on the quality of the audit process. This study was limited to knowing the role of professional specialization in improving the level of disclosure in financial reports.

The level of disclosure of financial and operational risks in commercial banks A study on the banking sector in Libya

Bader Al-Din Faraj Al-Ashibi, Nadia LOUKIL — Fri, 25 Aug 2023 00:00:00 +0000

The study aims to identify the disclosure of financial and operational risks in Libyan commercial banks, and in order to achieve this, the researchers formulated an indicator to measure the level of disclosure through previous studies, and the study adopted the descriptive analysis approach. This study was applied to nine commercial banks in Libya, where the measurement period included a Four years from 2014 to 2017, through the method of content analysis of the annual reports published by banks, To achieve the objectives of the research, the level of risk disclosure was measured using an indicator to know the percentage of commitment to disclosure through Basel recommendations for measuring financial risks (return on equity - return on assets - liquidity risk - credit risk - capital adequacy risk) and also using the operational risk measurement indicator that was recommended It has Basel (basic indicator method - modular (normative) method - advanced standard method) and the ratio of Basel requirements (capital requirements - liquidity requirements - leverage ratio - future credit losses).

The study concluded that the level of disclosure of financial and operational risks in the annual reports of commercial banks reached (5.51%), which is very weak, And that the banks did not address the directives and recommendations of Basel 2 or 3 in one of the pillars of Basel on disclosure and transparency, how to manage risks, and learn about methods of measuring them.

The study recommended the need to expand the levels of disclosure of financial and operational risks in the annual reports, and that Basel requirements are receiving increased attention and awareness of their importance, and conducting more accounting research on the disclosure of financial and operational risks in the annual reports.

Determinants of Capital Structure and their effect on the financing behaviour of Small Libyan Enterprises "An Empirical Study"

ميادة عبد الله محمد , عبد السلام أحمد الكزة, خالد زيدان الفضلي — Fri, 25 Aug 2023 00:00:00 +0000

This study aims to identify the determents of capital structure represented in the independent variables: project size, fixed assets, profitability, growth and their impact on the financing behaviour of the small Libyan enterprises measured by: total debt, long-term debt, short-term debt. The study sample consists of 31 small firms, and the data is analysed for the period 2015-2017, using statistical tools of correlation coefficient, regression, and variance analysis.

The results of the study shows an effect of the characteristics of enterprises on the capital structure (total debt and short-term debt), and the study concluded that both the firm size and fixed assets have the most impact on the total debt, and that the firm size has a direct effect on short-term debt. Fixed assets have a direct effect on long-term debt. Moreover, the study concluded that the Pecking-order theory is the most among the capital structure theories to interpret and explain the financing behavior of the Libyan small enterprises.