The study identified the impact of adherence to anti-money laundering procedures on the performance of banks operating in Yemen from many aspects, which is to identify the planning and design of anti-money laundering procedures on the performance of
banks operating in Yemen, and the organization of the responsible administrative unit, monitoring , follow-up and correction, and the policies and procedures imposed on banks. The money laundering crime is one of the most dangerous crimes facing the Yemeni economy in general and the banking sector in particular.
The study problem was identified with some questions, including what is the impact of commitment to anti-money laundering procedures on the performance of banks operating in Yemen.
The study relied on two variables, the independent variable, commitment to anti-money laundering procedures, and the dependent variable, the performance of banks according to the dimensions of the balanced scorecard. The study relied on the analytical descriptive approach as the most widely used method in human and social sciences studies, and the questionnaire was relied on as a main tool for collecting the necessary data for this study, and the sample size of the study was determined based on the sample size table of (Krejcie & Morgan)
A disproportionate stratified random sample was selected, and after completing statistical analyzes of the data collected through questionnaires in banks operating in Yemen, a number of results were reached, including that the level of commitment to anti-money laundering procedures in banks operating in Yemen in general was high, For all aspects and came in order (planning and designing anti-money laundering procedures, organizing the administrative unit responsible for money laundering procedures, monitoring, following up and correcting anti-money laundering procedures)
Banks have written policies and procedures for combating money laundering, and follow the international standards and regulations for combating money laundering and the instructions of the Central Bank of Yemen to formulate its policies and procedures.
Banks are obligated to submit their suspected anti-money laundering reports on time to the Financial Information Collection Unit. The policies and procedures manual is based on international standards,the updating of ban lists, and on local laws and instructions from control and supervision authorities.
The objective of this study is to determine the impact of the quality of banking services on the satisfaction of customers in governmental commercial banks in Aleppo and to make the necessary recommendations in order to achieve the best performance o
f these banks.
Descriptive statistics was used in the research. Statistical methods were used in SPSS to analyze the results of the research, and the questionnaire was used to collect data from the research community.
The research community consisted of customers of governmental commercial banks in Aleppo, where 270 questionnaires were distributed to the sample and 250 valid questionnaires were retrieved for research purposes.
The aims of responsibility accounting is to design an information system able to do
an effective control over performance by linking accounting reports with related managers
according to organizational structure. This paper aims to clarify the impo
rtance of using
responsibility accounting and to know to what extent Syrian listed Banks apply such
techniques. A questionnaire was designed and distributed to the sample of this paper
(accountants, internal auditors). The research concludes that listed banks have a clear
determination for responsibility centers and they prepare operational budgets and compare
actual results with it to evaluate performance and they have a comprehensive reporting and
motivation system. It recommends -amongst other- to increase coordination between
people in every responsibility center and to clarify relations between them.
This study highlights the effects of adopting the International Financial Reporting Standard No. 9 (IFRS9) on measuring the financial instruments of the conventional listed banks at Damascus Security Exchange (DSE) which reached to eleven banks throu
gh an analysis of the financial statements of these banks before and after the adoption in two scenarios as follow:
1- To reclassify all available for sale (AFS) financial instruments under the fair value through profit orloss (FVTPL) category as held for trading instruments.
2- To reclassify all debt instruments under amortized costs as held to maturity (HTM) instruments and to reclassify the equity instruments under the FVTPL.
يهدف البحث لدراسة تأثير التجارة الإلكترونية على عناصر نظم المعلومات المحاسبية المطبقة في البنوك التجارية الأردنية, و قد تم ذلك من خلال استبانة أجابت عليها عينة من المشاركين في هذه البنوك.
This study aimed to analyze the status of shares related to the
banking sector in Amman Stock Exchange, through the use of time series
analysis, relying on the achievement of the following objectives:
1- Analysis of the status of shares related to
the banking sector in
Amman Stock Exchange, through the use of time series analysis.
2- Access to an efficient market through the application of the
conditions existing in the market.
3- Analysis of the status of the general trend of stock prices in
Amman Stock Exchange, through the turnover rate of shares over
twelve months for eight years starting from 2000-2007 in order to
find the variables affecting performance.
4- Identifying the most important components of the time series
affecting stock prices in Amman Stock Exchange (seasonal,
periodical, and random), in addition to identifying which of these
components are responsible for stock price changes.
5- Trying to determine the general tendency of the time series of
stock prices for the coming period through the use of the model of
basic components.
This study was based on three major hypotheses. The study sample
consisted of the banks listed in Amman Stock Exchange with a total of 17
banks. Furthermore, Microsoft Office Excel had been used to analyze the
data of turnover rate of shares in Amman Stock Exchange to reach
conclusions.
The study came to a number of conclusions such as:
• Results showed that the influence of irregular variables on the
turnover rate of shares related to the banking sector, listed in
Amman Stock Exchange, was clear, in addition to the impact of
changes related to the general trend as well as the seasonal and
periodical changes.
• Results showed that the size of circulation plays a major role in
changing the direction of prices. Thus, in the case of higher prices,
increased circulation is desired, while decreased circulation will be
the case for low prices.
Based on the above conclusions, the researcher presented a series
of suitable recommendations for the use of analysis model of time series
in analyzing the status of shares in Amman Stock Exchange.
خلص البحث إلى أن المقاييس المحاسبية المالية لتقويم أداء البنك لم تعد كافية في ضوء
متطلبات العصر الحالي و عليه على ادارة البنوك أن تستخدم مقاييس تشغيلية بالإضافة إلى
المحاسبية المالية لتصبح مع بعضها بعضًا مقاييس أداء شاملة تتمثل في مجموعة من المحاور
- و هي: المحور المالي، محور العملاء، محور العمليات و المراحل الداخلية و محور التعلم
و النمو- تشكل بمجموعها نظام بطاقة العلامات المتوازنة للأداء و الذي يعد نظامًا مناسبًا لتقويم
الأداء الشامل في بيئة تتصف بالمنافسة و المعلوماتية.
ظهر في العقدين الأخيرين نوع من عقود الإيجار يطلق عليه عقد الإيجار الرأسمالي و هو أسـلوب
جديد في التمويل يسمى التمويل بالاستئجار أو التأجير التمويلي. و قد انتشر استخدام هذا النوع من
العقود في كثير من المجتمعات المتقدمة خاصة الولايات المتحدة الأمريكي
ة و معظم دول أوربا و في
مقدمتها إنكلترا. و من ثَم ظهر نوع جديد من الشركات يقتصر نشـاطها علـى شـراء الأصـول
الرأسمالية من المصانع المنتجة و تأجيرها إلى الشركات التي تحتاجها لاسـتخدامها فـي عملياتهـا
علاوة على قيام بعض البنوك التجارية بممارسة هذا النشاط، كأحد أساليب توظيف الأموال.
يهدف البحث إلى دراسة محاسبية لهذا الوجه الجديد من توظيف الأموال و استثمارها فـي البنـوك
التجارية، و إلقاء الضوء على المشكلات المحاسبية المرتبطة بهذا النوع من العقـود عـن طريـق
عرض و تحليل الدراسة المحاسبية الصادرة عن مجلس معايير المحاسبة المالية (FASB) بـرقم
(١٣) و إمكانية الاستفادة منها لتقديم شكل مقترح للمعالجات المحاسبية المتعلقة بهذا النشـاط فـي
البنوك التجارية في القطر العربي السوري.
