Structure of board director and voluntary disclosure (financial and non-financial data) Field study: the case of private Syrian banks

This research work aims at whether or not structure of board director has an immediate effect on voluntary disclosure concerning financial or non-financial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by eleven private Syrian banks. The researchers applied their study to the community of banks, including all banks. The study covered the last six years for each bank, starting from 2009-2014. The index consists of 32 items, divided into two subsidiary groups (Financial and non-financial data). The study adopted a strategy of testing the study hypotheses, using analysis regression method. The variant of audit committee has been adopted because the sample under study did not indicate any differences. Studying the relationship between structure of board director variables and voluntary disclosure including the index as a whole, it was found that there is a positive relationship indicating statistical remarks, between profitability variable and voluntary disclosure as a whole. The rest of structure of board director variables denoted a kind of positive partial correlation, having no statistical indications. This variable has been noticed between structure of board director variables and voluntary disclosure as a whole.

Proposed Model for Relationship between Banking Organization Characteristics and Voluntary Disclosure of Social Responsibility An Empirical Study on Private Banks Listed in Syrian Commission on Financial Markets and Securities

This research work aimed at whether or not a model express on the relationship between banking organization characteristics and voluntary disclosure of social responsibility in the annual report. To achieve this aim, the researchers developed an index against which voluntary disclosure of social responsibility may be measured, in the field of study represented by eleven private Syrian banks.

The Relationship between Corporate Governance And Expanding of Disclosure about General And Futuristic Data An Empirical Study on Private Syrian Banks Sector

This research work aims at whether or not corporate governance has an immediate effect on voluntary disclosure concerning financial or nonfinancial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by private Syrian banks. The study covered the last six years for each bank. The study adopted a strategy of testing the study hypotheses, using analysis regression method.

Independence of the Central Bank and Inflation

Nowadays, it is widely believed that a high degree of Central Bank Independence coupled with some explicit mandate for the Central Bank (CB) to restrain inflation is an important institutional device to enusre price stability. This paper aims to examine the Grilli-Masciandaro-Tabellini (GMT) index of central bank independence, based on CB legislation as of end-2003. The researcher calculates indexes of central bank independence (CBI) for 82 central banks as of end-2003. Our analysis confirms that greater CBI has on average helped to maintain low inflation levels.

The effect of board of directors Independence on Value Relevance of Accounting Earning's Information for decisions by investors in stock exchange market (Empirical Study)

The effects of the independence of board of directors on the relevance of earning's information for decisions by investors in stock markets is the subject of this study. This independence is considered very important within the monitoring and directing roles played by boards of directors on the working of and decision making by corporation's management. In addition, accounting earnings represent the key base for accrual accounting in particular and in accounting process in general. Two factors reflecting investors usage of earning relevance in their decision making are employed to determine the relevance of earning information that are (i) the ability of these earning to forecast future cash flows (ii) and valuation contents of these earnings in stock markets.

Promoting Learner Autonomy through ELT Classroom Interaction

The present research aims to illustrate teachers' use of tasks which promote learner autonomy in ELT classroom interaction. Extracts taken from video-recorded classroom interactions have been selected for analysis and examination in an attempt to identify the strategies which give learners more responsibilities for learning. The findings show that teachers use certain strategies such as structuring classroom discourse to add support for learners' independent learning, providing an amount of choice for self-directed learning, collectively constructing the discourse, setting up collaborative tasks to be completed independently, and engaging students with problem-solving activities. The findings indicate that such strategies train learners to develop independence in their approach to learning. It is proposed that the implications for promoting learner autonomy through classroom interaction should be incorporated into teacher-training programmes.

الإصلاحات الاقتصادية في الجزائر و إشكالية البحث عن كفاءة المؤسسات العامة

هدفت هذه الدراسة إلى معالجة الإشكالية الرئيسة الآتية: ما أهم الإصلاحات الاقتصادية التي طبقتها الجزائر منذ منتصف ثمانينيات القرن الماضي في إطار البحث عن كفاءة المؤسسات العامة؟ و إلى أي مدى أثرت هذه السياسات الإصلاحية إيجاباً في مستوى أداء هذه المؤسسات؟.