A peer-reviewed academic journal specialized in publishing original studies and research in the fields of applied and human sciences that meet the standards of scientific inquiry in terms of originality of thought, clarity of methodology, and accuracy of documentation. The journal also publishes conference and seminar reports, reviews of recent books, and abstracts of university theses.
The Objectives (Maqāṣid) and Their Role in Settlement (Takharruj) in Financial Transactions
This study examines the role of *Maqāṣid al-Sharīʿah* (the higher objectives of Islamic law) in *takhāruj* as a practical mechanism for addressing problems and resolving certain disputes related to wealth. It explores how these objectives contribute to achieving justice in financial transactions, particularly contemporary ones considering the diverse forms of companies and partnerships, and the evolving methods of investment and modern financial rights. The research also aims to clarify how the overarching Sharīʿah objectives can be applied within financial dealings such as establishing justice, alleviating hardship, securing benefits, averting harm, and protecting wealth and how these objectives can be placed within a methodological framework and practical application to regulate the rulings of *takhāruj*. The study employs descriptive, analytical, and inductive methodologies. The findings indicate that the Sharīʿah objectives serve as an effective tool for developing the rulings of *takhāruj* in a manner consistent with modern realities, taking into account the balance between individual and collective interests, and offering flexible Sharīʿah-compliant alternatives that align with the evolving landscape of Islamic financial markets.
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The Financial and Economic System in Light of the Holy Qur'an: a Legislative and Intentional Foundation
This research paper is a foundational study of the financial and economic system in light of the Holy Quran and its most prominent objectives. The Quran is considered a comprehensive system and a divine/godly source of legislation, incomparable to man-made systems, as it considers both material and spiritual aspects. This study aims to clarify the types of financial transactions found in the Quran and how Islamic law addresses them, taking into account all rights and obligations, and to elucidate its overarching objectives in this area. The researcher employed both inductive and analytical methodologies, collecting Quranic texts related to financial and economic matters and analyzing them with the help of scholars, including Quranic commentators (mufassireen), jurists, and linguists. The paper affirms that the financial legislation in the Quran is precise and its objectives are noble, based on a balanced ethical foundation that achieves justice, encourages mutual support and balance, and prevents injustice, exploitation, and usury in all its forms. The paper is divided into two main sections: the legislative foundations of financial and economic transactions in the Holy Quran, including a comprehensive explanation of the concept of financial transactions in the Quran, the types of transactions (such as buying and selling, usury, zakat, and voluntary charity), and the characteristics and overarching objectives of financial and economic transactions in the Quran. The paper concludes that the Islamic economic system rejects injustice, exploitation, and fraud, and commands justice and benevolence to achieve a secure life characterized by truth and mutual support, with the welfare of people being its foremost objective.
The impact of strategic agility on organizational entrepreneurship: A field study of Wahda bank managers in Benghazi
Strategic agility is considered one of the fundamental factors that enable business organizations to achieve leadership in an environment characterized by instability and rapid change. It effectively contributes to enhancing organizations’ ability to respond quickly and shift from a reactive approach to a proactive one, thereby reducing waste of time, effort, and cost. Based on this importance, the study aimed to analyse the impact of strategic agility, with its four dimensions (competitive agility, information flexibility, human capital flexibility, and process simplification), on the dimensions of organizational entrepreneurship, represented by entrepreneurial orientation and strategic entrepreneurship. A field study was conducted on a sample of (98) managers from Al Wahda Bank branches in Benghazi city. The research problem stemmed from the central question: Does strategic agility influence the achievement of organizational entrepreneurship? To answer this question, the descriptive-analytical method was employed, along with a set of statistical tools such as frequency distribution, arithmetic mean, standard deviation, and coefficient of variation, using the (SPSS V.30) program for data analysis. The study’s findings revealed a significant and positive effect of strategic agility in supporting organizational entrepreneurship, through enhancing innovative and creative capabilities and increasing the bank’s competitiveness. It was also found that the bank employs modern information systems and technology to improve the quality of its services. In light of these results, the study recommended the integration of strategic agility concepts into banks’ institutional plans, tailoring its dimensions to the practical context, and fostering an organizational culture based on initiative, calculated risk-taking, and readiness for change as effective tools to achieve leadership and institutional excellence.
The Impact of Total Quality Management Applications on Enhancing Administrative Governance and Supporting Economic Development: A Case Study on Al-Haytham Institute for Administrative and Financial Sciences - Misrata
This paper presents an applied study that investigates the interrelationship between the applications of Total Quality Management and the pillars of administrative governance, considering them as drivers for economic development. The research aims to explore how institutions can enhance quality standards through governance practices based on the principles of justice, accountability, and transparency, thereby solidifying their contribution to sustainable development. Al-Haytham Institute for Administrative and Financial Sciences in Misurata, which recently received academic accreditation, was selected as a case study. The research employed a dual methodology, combining a theoretical framework derived from previous studies with a field questionnaire designed to measure the practical impact. The results showed a strong and statistically significant correlation between Total Quality Management applications and administrative governance mechanisms, where administrative governance clearly defines responsibilities and enhances stakeholder participation in decision-making. The findings also revealed a tangible statistical effect of governance applications on the quality of educational processes, which positively impacts the preparation of qualified graduates capable of contributing effectively to economic development. The study recommends the necessity of holding specialized workshops and training courses for staff and administrative leaders to enhance their understanding of governance's role in improving performance and facilitating review and auditing processes. This will grant institutions a sustainable competitive advantage and reinforce their role in achieving comprehensive development.
The Availability of Digital Education Transformation Requirements at Higher Technical Institutes from the Perspective of Faculty Members: An Analytical Study of Al-Azizia Higher Institute of Science and Technology
Digital transformation has become an urgent necessity to develop and modernize the educational process in higher technical institutes. Therefore, the researchers chose to address this topic in their research, as the problem of the study was around the question (to what extent are the requirements for digital transformation available in higher technical institutes?). In order to know the requirements, the researchers formulated a main hypothesis about the extent of the availability of the dimensions of digital transformation, which are: (Infrastructure and technology, human resources, digital content and curricula, policies and management). The study aimed to identify the levels of availability of requirements for the transition to digital education at the Azizia Higher Institute of Science and Technology. In order to achieve the research objectives and answer its hypothesis, the descriptive and analytical approach was used by preparing a questionnaire to collect data from the community consisting of faculty members at the Azizia Higher Institute of Science and Technology. The data obtained from the questionnaires distributed to the community were analyzed using some statistical methods in the (SPSS) program. The study concluded that the availability of all the requirements referred to in the study, namely (infrastructure and technology, human resources, digital content and curricula, policies and management), is low and weak.
Digital Transformation as a Catalyst for Sustainable Spatial Development in Libya: An Analytical Study of Institutional Constraints and Implementation Challenges in Light of the Algerian Experience
Digital transformation represents a cornerstone for achieving sustainable development in the 21st century, particularly in countries facing political crises and institutional fragmentation, such as Libya. This study seeks to examine the role of digital transformation as an independent variable capable of propelling sustainable spatial development. It does so by analyzing legal and institutional frameworks as critical mediating variables that significantly influence the success or failure of this pathway. The research employs a descriptive-analytical methodology to assess national legislation and programs, complemented by a comparative approach that draws on the Algerian experience as a proximate and contextually relevant model for Libya. The findings indicate that Libya lacks a comprehensive legal framework governing digital transformation. Institutional fragmentation and insufficient coordination among relevant stakeholders have hindered the implementation of several initiatives, including the “My Salary” (Ratibi) program. Moreover, the study reveals a considerable digital spatial divide, with digital infrastructure coverage in southern regions not exceeding 20%, and digital financial inclusion limited to merely 25% of the population. Conversely, the Algerian experience demonstrates that the adoption of a unified legislative and institutional framework—such as Executive Decree No. 21-224 of 2021—has facilitated the overcoming of major challenges and the enhancement of digital governance mechanisms. The study recommends the establishment of an independent national authority for digital transformation, the enactment of a unified legal framework for digital governance and personal data protection, the creation of a sovereign digital investment fund, and the adoption of a decentralized strategy aimed at ensuring spatial equity.
Requirements for Developing Accounting Education in Higher Institutes in Libya: The Faculty Members' Perspective
This study aimed to identify the requirements for developing accounting education in four higher institutes located in several Libyan cities (Al-Aziziya, Souq Al-Khamis Imsehil, Riqdalin, and Al-Zintan). The study adopted a descriptive and analytical methodology. To achieve its objectives, a questionnaire was designed and distributed to an available sample of faculty members specializing in accounting, consisting of 22 faculty members out of a total of 26 full-time accounting instructors in the mentioned institutes. The study reached several key findings, the most significant of which are: the primary requirement for developing accounting education in higher institutes is to provide an appropriate and safe educational environment within the institutes, particularly inside classrooms; faculty members should employ modern teaching methods and diverse approaches to enhance students’ motivation and interaction; and the integration of information and communication technology (ICT) in accounting education is essential to keep pace with ongoing developments in the accounting field. The study also presented several recommendations, the most important of which are: the necessity of providing a suitable and safe educational environment within the institutes, especially in classrooms, and the need for institute administrations to coordinate with both public and private entities to offer students opportunities for field training, as this significantly contributes to improving the quality and effectiveness of accounting education.
Trade Policy and Its Effects on the Libyan Economy
Trade policy is considered one of the most vital economic policies for any country, whether developed or developing. It holds particular significance for the Libyan economy due to its positive impacts on various macroeconomic and microeconomic variables, including economic growth, employment, and investment. Consequently, in alignment with Libyan accession to the World Trade Organization (WTO), Libya has implemented numerous trade policy reforms aimed at trade liberalization. These reforms included reducing state monopolies on commodity imports, and limiting import bans. Accordingly, this research examined the impact of trade policy on economic growth in Libya during the period (1990–2024), using a Multiple Linear Regression model, utilizing the Economic Growth Rate as the dependent variable. The model incorporates several independent variables related to trade liberalization, namely: Trade Openness (the sum of exports and imports as a percentage of GDP), representing trade freedom policy, and a Trade Freedom Index (a dummy variable representing the years before and after Libya’s WTO accession process). Additionally, the study includes other independent variables influencing economic growth: Net Foreign Direct Investment (FDI) and Domestic Investment (Gross Fixed Capital Formation) as a percentage of GDP. The findings of the research indicate a significant positive impact of trade liberalization on economic growth in Libya. Therefore, the study recommends the formulation and implementation of policies that further enhance trade openness and promote trade liberalization within the Libyan economy.
The Role of Digital Transformation in Improving the Efficiency of Libyan Medical Performance: A Field Study on a Sample of (Doctors, Nurses, Administrators, and Technicians) at Ali Omar Askar Hospital – Asbi‘a
This study aims to analyze the impact of digital transformation on the efficiency of medical performance at Ali Omar Askar Hospital - Asbia, in light of the rapid changes witnessed by the global health sector. The study adopted a descriptive analytical approach and used a stratified random sample on a community of 300 workers. 180 questionnaires were distributed, of which 177 were returned, representing a return rate of 98.33%. The results revealed clear deficiencies in the technical infrastructure, weak digital integration, and a lack of human resources and digital training, which negatively impacted the efficiency of medical performance. The statistical analysis also demonstrated a significant correlation and influence between the dimensions of digital transformation and the efficiency of medical performance. The study recommended the need to develop the technological infrastructure, adopt a comprehensive digital strategy, enhance digital training, and integrate health systems to ensure improved quality of medical services.
Effectiveness of a Dietary Management Intervention on Modifiable Cardiovascular Risk Factors among Adults with Chronic Heart Disease in Tobruk, Libya: A Three-Month Prospective Study
Cardiovascular disease remains a leading cause of mortality in Libya, while structured dietary-management programmes for adults with chronic heart disease remain limited, particularly in Tobruk. Existing literature supports the role of dietary modification in cardiovascular prevention; however, evidence regarding culturally adapted interventions in low-resource Libyan clinical settings remains scarce. This study aimed to evaluate the effect of a three-month dietary-management intervention on modifiable cardiovascular risk factors among adults with chronic heart disease in Tobruk. A quasi-experimental prospective pre-post design with a non-equivalent comparison group was adopted. Forty participants aged between 30, and 70 years were recruited from Tobruk Medical Center and Tobruk General Hospital and equally allocated to intervention and comparison groups. The intervention included weekly nutrition education focusing on salt reduction, fruit and vegetable intake, healthy fat choices, cooking practices, and physical activity. Data were collected at baseline and after three months using structured questionnaires and clinical measurements, including blood pressure and body weight. Statistical analysis was conducted using SPSS version 28. Salt-restriction practices were significantly associated with cardiovascular risk-factor improvement (r = 0.61, p < 0.001; t = 8.42, df = 19). Fruit and vegetable intake also showed significant associations (r = 0.58, p < 0.001). Healthy fat and cooking practices demonstrated positive effects (r = 0.55, p < 0.001), while physical activity showed the strongest association with improvement (r = 0.63, p < 0.001). The findings suggest that structured, culturally adapted, low-cost dietary counselling may support cardiovascular risk reduction and improve patient self-management in resource-limited Libyan settings.
Migration across the Sahara in the anthropological perspective: An approach between theoretical studies and field observation.
The Migration across the Sahara represents a complex human phenomenon that reveals cross-border social and cultural interactions. The anthropological perspective, through the integration of theoretical analysis and field observation, offers a more profound approach to understanding the dynamics of this phenomenon. From this premise, the study’s central problem arises from the following primary question: How can the anthropological approach interpret the phenomenon of trans-Saharan migration in light of the intersection between theoretical data and field observation?. The research aims to explore inter-regional migration within Sub-Saharan Africa and its flows toward the North from an anthropological standpoint, elucidating its psychological and social impacts. It further seeks to clarify its role in perceived threats to national identities and the destabilization of demographic structures in transit and destination countries, while understanding these apprehensions through personal field experience. Methodologically, the study employed a case study approach centered on trans-Saharan migration, utilizing: the descriptive method to outline the phenomenon and conceptualize it for the reader; the analytical method regarding events, ideas, and texts to comprehend the intellectual and social dimensions of the phenomenon; and the critical method concerning perceptions, attitudes, practices, and prejudices in the evaluation process. The research reached several key findings, most notably: migration is a natural human movement that, in the African context, raises numerous concerns amidst civil wars and projects of displacement or demographic replacement, as exemplified by the Sudanese case. Furthermore, subjective experience and field research contribute to the development of the "scholarly self" and provide a deeper understanding of human nature and legitimate aspirations. Finally, the research recommends the localization of anthropological studies related to migration—particularly in Sub-Saharan Africa—and the reconstruction of objective analytical approaches.
The impact of implementing digital transformation on accounting education programs in Libyan universities to achieve sustainable development
The aim of the research was to show a contributor to the implementation of transformation in university education programs in Libyan universities to achieve social development. The descriptive analytical model was used, and the research community was represented by faculty members in a specialized department in the universities of (Al-Zawiya and Sabratha) until their number at the time of preparing the questionnaire was (45) faculty members, and the questionnaire was participated by all members of the community. The research reached several results, the most important of which is that the application of digital transformation affects accounting education programs in Libyan universities to achieve sustainable development, Accordingly, the study recommended the need to develop current accounting education curricula in the faculties of economics at Libyan universities by adding new, updated courses that keep pace with the era of technology and digital transformation.
The impact of Turkish intervention on the Libyan crisis
The Libyan crisis is considered one of the most prominent crises witnessed by the Arab region, given its various repercussions on security and stability in the region. The Libyan state, during the monarchy and the Gaddafi era, lacked a genuine social contract that would have rooted the concept of citizenship and led to the success of the modern state project in the country. This resulted in governance being limited to individuals, so genuine institutions were not built, and the concept of the state was absent. Therefore, the Libyan revolution quickly ended in a deep crisis, the most significant of which was a dangerous institutional division represented by the presence of a government in eastern Libya, confronted by a Government of National Accord in the west. Despite the expiration of the legal deadline for existing institutions, the political rivals have not succeeded in turning the page on divisions and agreeing on a comprehensive constitution and electoral law to proceed with general elections that would renew the expired institutions. For this reason, the researcher sheds light in this paper on the nature of the Libyan crisis and the most prominent challenges created by the fragmented political scene in order to anticipate the future paths of the Libyan situation.
The religious justifications used by terrorist groups to threaten political stability, in light of Maqasid al-Shari'ah: The claim of implementing Sharia rulings as a model
Religious terrorist movements in the Arab and Islamic world have relied on a set of justifications to justify violence under the pretext of implementing Sharia law. As the objective and ultimate aim of religious work, and to achieve this aim, those terrorist currents have resorted to the option of confrontation to eliminate the existing political systems, resulting in a state of political instability. Their actions have wasted the five objectives of religion, jeopardizing the interests of people in this world and the hereafter. Given that resorting to violence or force is a highly sensitive matter, the law has imposed numerous restrictions and prohibitions to ensure stability and the safety of society, and to avert any internal or external discord or conflict. Thus, the use of force is restricted to the imams or the existing authority, which raises the study's problem of demonstrating the validity of the justifications relied upon by Islamic terrorist movements to legitimize their acts of terrorism, which have contributed to threatening peace and destabilizing political stability, under the guise of applying Sharia provisions? To address the research problem, the study employed an analytical and comparative approach. The researcher assumes that extremist religious currents lack any real legitimate justification that would warrant their resort to violence and the spreading of political instability under the pretext of implementing Islamic law. The significance of the study lies in its uncovering of the backgrounds and theoretical foundations that have been used to justify terrorist acts, and in demonstrating how this approach contradicts the objectives of Sharia. The application of Sharia laws cannot occur by bypassing their essence. The study reached one of its key objectives, which is the lack of any legitimate justifications for extremist currents to resort to violence under the pretext of implementing Sharia provisions.
Joint Audit and Its Role in Reducing Creative Accounting Practices: A Field Study on External Audit Offices and Academics in the City of Benghazi
This study aims to identify the role of joint auditing in reducing creative accounting practices in the balance sheet, income statement, and cash flow statement. To achieve the research objectives, this study relied on collecting data through a questionnaire distributed to a sample of )150( individuals, including )87( faculty members from the Accounting Department at the University of Benghazi and )63( external auditors working in the city of Benghazi. Some descriptive and quantitative statistical methods were used and applied through the SPSS program to analyze the study data. The study found a set of results, the most important of which is the existence of a role for joint auditing in reducing creative accounting practices in the balance sheet, income statement, and cash flow statement in the Libyan environment. The study recommends the importance of establishing a mechanism for cooperation among auditing firms to unify efforts aimed at developing the external auditing profession.
The issue of overlap and integration between diplomatic work and consular work
This research aims to examine the issue of overlap between diplomatic and consular work in light of the political and legal developments shaping the contemporary international system. It explores the functional nature of both fields, emphasizing that diplomacy is primarily concerned with representing the state and safeguarding its political and strategic interests, whereas consular work focuses on protecting nationals abroad and providing them with essential services. However, the expansion of international relations and the growing interdependence among states have led to increasing functional overlap between the two domains. The study analyzes the legal frameworks established by the 1961 Vienna Convention on Diplomatic Relations and the 1963 Vienna Convention on Consular Relations, highlighting their practical applications. It concludes that achieving coherence between diplomatic and consular activities requires effective institutional coordination, as well as enhanced training and legislative efforts to clearly delineate the boundaries between both functions.
Political Division in Libya and Its Impact on the Effectiveness of Foreign Policy from 2011 to 2025
This study addresses the impact of the political division that has persisted since 2011 on the institutions of the Libyan state. It employs a descriptive analytical methodology based on reviewing literature and official and international reports, extracting indicators related to governance, services, political, financial, and security stability. The results show that the duality of power and the existence of parallel institutions have led to a disintegration of the hierarchy of powers, a decline in coordination between sectors, and weak planning and execution of public policies. Additionally, the duality of financial institutions and the lack of oversight and control have undermined economic stability, increased transaction costs, and caused conflicting decisions. From a security perspective, the division has enhanced the variation of loyalties within the security and military apparatuses, weakening the state's monopoly on the use of force and expanding the influence of armed groups. This has negatively impacted citizens' trust, eroded institutional legitimacy, and hindered reform processes and the achievement of stability in the Libyan state.
Conflict Between War and Diplomacy and Scenarios for Resolving the Libyan Crisis
This study seeks to analyze the Libyan crisis as a complex phenomenon that extends beyond the events of the 2011 revolution, revealing deep-rooted historical legacies and prolonged institutional failure that have led to state fragmentation and the emergence of new forms of violence and corruption. The research builds on the theoretical framework of the “failed state” concept and applies it to the Libyan case by examining indicators of institutional collapse, the erosion of the state’s monopoly over violence, the proliferation of armed militias and foreign mercenaries, and the dominance of kleptocratic governance structures. It further highlights internal factors, including institutional fragility and tribal and societal divisions, alongside external dynamics such as regional and international interventions that have intensified the conflict and transformed Libya into a proxy battlefield. The study also explores the direct repercussions of the crisis on the political, security, economic, and humanitarian levels, including institutional fragmentation, the deterioration of public services, rampant corruption, massive economic losses, and the expansion of humanitarian suffering and internal displacement. A case study of the health sector is presented as a clear illustration of the impact of political division on citizens’ daily lives. The paper concludes by proposing potential scenarios for resolution that emphasize rebuilding state institutions, unifying the executive authority and security sector, implementing disarmament and transitional justice programs, and adopting a consensual constitutional framework accompanied by inclusive elections. It also underscores the need for equitable spatial development policies and effective anti-corruption mechanisms. The study ultimately argues that overcoming the Libyan crisis requires a comprehensive path linking political, security, and economic reforms, anchored in national reconciliation and good governance with international support and guarantees, thereby enabling the transition toward a stable, democratic, and civil state.
The Impact of Monetary Policy on Achieving Economic Growth in the Libyan Economy
This research aims to study one of the economic policies, namely monetary policy, and the difficulties it faces, the most important monetary reforms implemented in the Libyan economy, and the achievement of economic development. This research aims to identify the relationship between monetary policy in the Libyan economy, which comprises (exchange rate and money supply) as independent variables, and gross domestic product (GDP) as a dependent variable, during the period (2000-2023). The researcher followed a descriptive approach with an analytical approach, in addition to a standard approach using statistical analysis (Eviews) using the ordinary least squares (OLS) method, with the aid of graphs to illustrate the time sequence of the model variables. The researcher concluded that there is a direct relationship between (exchange rate and money supply) as independent variables, and GDP as the dependent variable, at a rate of (59%). The independent variables explain approximately (55%) of the variance in GDP, while (45%) is due to other factors. The researcher recommends adopting an expansionary policy by increasing the money supply.
Conflict of Interest in Public Office between Islamic Sharia and Libyan Law
This study examines the phenomenon of conflict of interest in public service and its direct impact on administrative performance in Libya. It reviews fundamental concepts, Sharia foundations, and applied models of conflict cases in both law and Islamic jurisprudence, while discussing the role of oversight agencies and the legal consequences resulting from this phenomenon. The research concluded that the absence of a unified legal definition and the fragmentation of legislative texts have weakened the effectiveness of legal control. Conversely, Islamic Sharia provided a solid and comprehensive jurisprudential foundation to address the phenomenon through rules such as "blocking the means" (Sadd al-Dhara’i) and "warding off harm." Furthermore, the results revealed that Libyan oversight agencies lack full effectiveness in detecting conflict cases due to limited resources and overlapping jurisdictions, which resulted in negative impacts on honesty, integrity, and public trust in the administration. The study recommends legislative intervention to enact a unified and comprehensive law on conflict of interest that constitutionalizes the principle, alongside strengthening the material and human capacities of oversight agencies and enhancing coordination between them. It also emphasizes the importance of drawing inspiration from Sharia principles to build a professional culture based on honesty and the prioritization of the public interest, through organizing intensive training and awareness programs for officials and employees to ensure administrative integrity and the protection of public funds.
The Impact of the Sustainable Development Program on Environmental Quality of Life in Organizations: A Field Study on the Misurata Branch of Brega Oil Marketing Company
Sustainable development encompasses a broad concept, as it focuses on achieving human quality of life, which can only be realized within the framework of a healthy environment—one of the fundamental principles upon which this type of development is based. Organizations face significant challenges in their pursuit of improved performance, most notably the intensification of global competition. This has compelled them to adopt safer approaches that take into account environmental and social dimensions in order to enhance their performance and efficiency without neglecting their responsibility toward the surrounding environment. Accordingly, the core problem addressed in this study is that many projects rely on raw materials and operational supplies that are not environmentally friendly and fail to consider environmental impact assessments. The purpose of this research, therefore, is to explore the extent to which a pure environmental life can be achieved within the organization through the understanding and implementation of the sustainable development program. The descriptive-analytical method will be employed to describe and analyze the phenomenon under study, using the Statistical Package for the Social Sciences (SPSS) to analyze data collected from the research sample, which consisted of 102 managerial staff members at the Misurata Branch of Brega Oil Marketing Company. From this group, a random sample of 64 individuals was selected. The study concluded with several findings, the most important of which is the limited availability of effective channels for reporting environmental issues in the workplace and the insufficient attention given to environmental concerns and protection. It recommended that the organization (Misurata Branch of Brega Oil Marketing Company) should give greater consideration to the sustainable development program, given its clear impact on the environmental quality of life within the organization.
Reality and Challenges of Digital Transformation in Accounting Education in Libyan Universities
The study aimed to assess the readiness of Libyan universities for digital transformation in accounting education and to identify the challenges hindering this transformation. It relied on the descriptive inferential methodology, which suited the study's objectives. The study population consisted of Libyan universities (from the western, eastern, and central regions), and the sample included faculty members in the accounting department, with a total of 93 questionnaires analyzed statistically. The results showed that the digital infrastructure for accounting education in Libyan universities is unprepared, despite the existence of individual digital skills among faculty members. A set of key challenges was identified that impedes digital transformation, the most significant ones is the inadequate financial support and absence of clear digital policies. However, the findings confirmed a significant positive impact of digital transformation on the quality of accounting education. Based on this, the study concluded with several recommendations, including the necessity to enhance digital infrastructure, develop the skills of faculty members at Libyan universities, and address then treat the cultural and administrative challenges.
Regulatory policies for migrant workers in Libya (2000-2024)
The issue of migrant labor in Libya represents a critical security, economic, social, health, and regulatory challenge, requiring the development of a purposeful and robust public policy. This study aimed to clarify the importance of regulatory policies for migrant labor in Libya, examine the policies and legislation related to regulating migrant labor, and identify their shortcomings. The study adopted a descriptive and analytical approach, describing and analyzing the phenomenon. The study concluded that the fundamental problem lies not in the absence of laws, but rather in their weak implementation, a result of administrative confusion, political division, and the lack of a unified national strategy to regulate labor, despite the multiplicity of laws and decisions aimed at controlling and regulating migrant labor. The study recommended the need to activate and update existing laws and legislation to suit current circumstances, while emphasizing the need for practical implementation by the relevant authorities.
The Jurisprudential and Legal Perspective on the Preservation and Administration of Pledged Assets: An Analytical Study According to Libyan Law
This study examines the jurisprudential and legal conception of preserving and managing mortgaged property by exploring the rulings of Islamic law and the provisions of Libyan legislation. It aims to clarify the fiqh-based view on preservation and liability, define the rules related to management and expenditure, and analyze the relevant legal texts in the Libyan Civil Code. The study ultimately evaluates the extent of harmony or divergence between the jurisprudential and legal perspectives and proposes necessary legislative amendments or improvements. The research problem arises from the central question: To what extent does the Libyan legal framework for managing mortgaged property align with the principles of Islamic jurisprudence?, The study adopts the descriptive–analytical method, drawing upon classical and contemporary jurisprudential and legal sources, as well as academic theses, peer-reviewed journals, and scholarly electronic databases. The findings indicate that Islamic jurisprudence prioritizes entrusting preservation to the mortgagor (rahin), as he is more knowledgeable about and more careful with his property, while holding the mortgagee (murtahin) liable if he undertakes possession or is negligent in handling it. In contrast, Libyan law adopts a more flexible approach regarding possession, which has opened the door to potential negligence, particularly in banking transactions. This highlights the need to strengthen legal provisions in a manner consistent with the safeguards established in Islamic jurisprudence.
The Integration of Transfer and Currency Exchange, and Their Contemporary Forms in Islamic Jurisprudence: A Descriptive Analytical Study
This study examines a contemporary financial transaction process that combines transfer and exchange. This method of transaction is common in everyday life, particularly in regions with a sophisticated banking system, or when transferring funds to distant locations is necessary. Hence, the research problem arises, which revolves around the following fundamental question: What are the contemporary images of the meeting of transfer and exchange and the methods of dealing with them according to the jurisprudential provisions of Islamic law? The study aims to understand the concept of transfer and exchange. And their images, clarifying the jurisprudential opinions on the combination of transfer and exchange, revealing the effect of the rule “public need is considered a necessity”, and the researcher followed the descriptive method: it is one of the basic research methods used in studying social phenomena, including studying the combination of transfer and exchange. This approach aims to describe the phenomenon as it exists in reality, without interfering with the variables or attempting to change them. The critical analytical approach also includes analyzing this data to determine the characteristics of the phenomenon and its various relationships. In studying the association of remittances with exchange, this approach analyzes the nature of this process. And identifying the factors that affect it, and understanding its impact on individuals and society, and the study reached the most important results represented in: The meeting of the transfer and exchange is related to organizing financial transfer operations and currency exchange, with a focus on adherence to the Sharia rules in exchange and transfer and emphasizing the importance of Instant exchange is essential in exchange transactions. The researcher recommends clarity in the terms of the transfer and exchange, emphasizing the importance of documentation and proof for all transactions:
The principle of Shura and its impact on achieving political and social stability: an objective interpretive study
The research aims to demonstrate the impact and contribution of the principle of Shura in achieving political and social stability, following the inductive approach through reading the Qur’anic texts and the noble Prophetic hadiths, and the analytical approach through explaining the texts. The research reached the most important results, including that Shura is an exchange of opinions and ideas based on the principle of compliance with God’s command to achieve public interests and reach desired results with an impact that achieves political stability by preventing tyranny, enhancing legitimacy, strengthening trust between the ruler and the ruled, containing differences, and achieving political and social justice. Shura is not merely a means of decision-making, but rather a sophisticated social approach that contributes to building a cohesive, just, and understanding society. Through it, social stability is achieved, the unity of the nation is preserved, and differences are managed with wisdom and mercy.
The role of artificial intelligence in improving accounting and organizational efficiency in Zakat offices: A case study on the Zakat office in Sabratha and Al-Ajilat
Zakat offices in Libya are experiencing increasing challenges in managing accounting and organizational tasks concurrently with rapid digital transformation in the charitable sector. This paper aims to assess the readiness of Zakat offices in Sabratha and Al-Ajilat for smart transformation through integrating artificial intelligence tools into accounting and administrative processes, while monitoring their impact on performance efficiency. The study relied on a sample of 40 employees from both financial and organizational structures, selected through stratified random sampling to represent core financial and administrative departments. Data was collected via an electronic questionnaire using Google Forms and analyzed statistically. Results revealed a clear deficiency in digital infrastructure and a shortage of technical staff, with heavy reliance on manual methods leading to slower completion and increased errors. However, the study's data indicated that implementing intelligent automation could accelerate the accounting and administrative cycle by 95% and reduce errors by up to 75%, as well as improve the quality of financial and administrative reports. Differences in ease of system use were observed among employees, alongside a significant lack of technical training. The findings highlighted the most prominent challenges as limited training, weak digital infrastructure, and difficulty adapting to modern solutions. The study recommends investing in infrastructure development, establishing continuous and effective training programs, and adopting advanced AI systems to achieve transparency and enhance the efficiency of charitable work, thus promoting social justice and sustainable development.
Monetary Policy in Libya: A Historical Study and a Foresight Vision
This research aims to investigate the role of the Central Bank in managing monetary policy instruments and to evaluate the efficacy of the adopted monetary policies in achieving monetary and financial stability. This is achieved by highlighting recent shifts in monetary policy trends amidst political interventions and mounting economic pressures. The study employs descriptive and analytical approaches to explicate the developments in Libya's monetary policy. Furthermore, a prospective approach is utilized to extrapolate future monetary policy trajectories in Libya and to formulate recommendations aimed at enhancing the efficiency of monetary performance and achieving greater economic stability. The findings indicate that the effectiveness of monetary policy is constrained by public revenue volatility, high public expenditure, and a lack of economic diversification, which collectively pose significant challenges to monetary stability. Consequently, the study advocates for strengthening the independence of the Central Bank, advancing monetary policy instruments, rationalizing public expenditure, and diversifying income sources to ensure economic sustainability.
The Role of the Tribe in Strengthening the Foundations of Social and Political Stability in Libyan Society
The tribe is an important part of the social structure. For many decades, Libyan tribes have formed a fundamental pillar in the structure of society and have directly influenced political and social dynamics. This study aimed to highlight the role of tribes in supporting stability in Libyan society. The study also sought to understand the concept of the tribe, its characteristics and functions, how tribes contribute to restoring and supporting stability, and to examine the challenges facing this important social component in building and supporting stability in Libyan society,The researcher used the analytical descriptive approach to describe and analyze the phenomenon, and the historical approach to trace the historical events of the tribe's positive role in political and social life. The study reached several findings the most important of which are that the tribe plays a fundamental role in enhancing political and social stability in Libyan society and despite the challenges facing the tribe its political and social role remains strong. ,The tribe remains a primary source of social and psychological support for its members and has played a prominent role in uniting conflicting tribes and restoring social cohesion in many Libyan regions. This role remains influential in the political, social and economic life of Libya.
Money Supply and Its Impact on Inflation: An Empirical Study of the Libyan Economy During the Period (2010–2024)
This study aims to measure and analyze the impact of money supply on inflation in the Libyan economy during the period (2010-2024). Inflation was used as the dependent variable, expressed by the Consumer Price Index (CPI), and money supply (M2) as the independent variable. The study relied on a descriptive approach and econometric analysis using the SPPS statistical program to analyze and interpret data, using reliable sources (the Central Bank of Libya). The econometric analysis revealed a strong positive correlation (R = 95.3%) between money supply and inflation. For every unit increase in money supply, inflation rates in the Libyan economy increased by a parameter of 0.2%. The analytical aspect also revealed that a rise in the Consumer Price Index (CPI) leads to a decline in the purchasing power of the Libyan dinar, with a negative growth rate of -57% during the study period. The study recommends the adoption of prudent monetary policies aimed at controlling the money supply and enhancing economic stability by diversifying income sources and improving the investment environment.