Journal of Scientific and Human Dimensions
type: channel
description: The Journal of Scientific and Human Dimensions (JSHD) (ISSN: 3106-1702) is a peer-reviewed, open-access academic journal published by Alqala Aljadida University in Libya. The journal's official website is: https://jshd.com.ly/index.php/jshd/en/index With a commitment to promoting and disseminating high-quality research, JSHD publishes four issues annually. The journal covers a wide range of disciplines, including humanities, social sciences, and applied sciences. Vision: To be a leading platform for scientific and humanistic research, fostering intellectual discourse and contributing to knowledge advancement. Mission: To provide a rigorous and efficient peer-review process for original research, reviews, and scholarly articles from diverse academic fields, ensuring accessibility and visibility for all published work. Objectives: To publish high-impact, original research. To support researchers by providing an open-access platform. To serve as a bridge between various scientific and humanistic disciplines. Contact Information: Email: jshd.publishing@gmail.com WhatsApp: +218927648287 Website: https://jshd.com.ly/index.php/jshd/en/index
publisher: Alqala Aljadida University
language: en
publication name: Journal of Scientific and Human Dimensions
issn: 3106-1702
items: Applying Logistic Regression Models to Predict Faculty Satisfaction at the University of Benghazi: An Applied Quantitative Study
items: Transactional Leadership and Its Impact on Reducing Administrative Truancy "A Field Study on Employees at the Education Monitoring Department in the City of Ajdabiya and Its Subordinate Offices"
items: The Role of the Montessori Method in Developing Cognitive Abilities from the Perspective of Kindergarten Supervisors
items: The Role of Applying the Principle of Disclosure and Transparency in Improving the Financial Performance of Commercial Banks in Derna
items: The Level of Environmental Trends among Students of The Faculty of Education Qasr Bin Ghashir in The Light of Some Variables
items: Housing Challenges in Some Municipalities of The Green Mountain and Their Implications for The Stability of The Libyan Family: An Analytical Geographical Study
items: The Impact of Training on Human Resource Development and Job Performance Improvement: An Analytical Study
items: Provisions of the Foreign Exchange Allocation Contract
items: The Role of Topical Fluoride in Reducing Caries Risk in Children with Weak Tooth Structure
items: The Relationship Between Urban Planning and the Growth of Informal Settlements (A Field Study on a Sample of Residents of Informal Settlements in Ajdabiya City)
items: The Repercussions of Illegal Immigration on Religious Foundations
items: Phenotypic Distribution of Human Morphogenetic Traits and Abo-Rh Blood Groups
items: https://jshd.com.ly/index.php/jshd/en/article/view/190
items: Real Estate Ads on Facebook and Their Impact on the Shift Towards Online Advertising and Purchase Decisions
items: The Aesthetics of Semantic Shift in Arabic Proverbs
items: A Rigorous Derivation and Validation of Two-Port Admittance and Impedance Parameters for the Exact Equivalent Circuit of a Single-Phase Power Transformer
items: Performance Tradeoffs of Routing Protocols AODV And DSDV in Wireless Sensor Networks Using NS2
items: Rebuilding the Unseen: From the Wounds of Conflict to Reconstructing Libyan Society A Social Work Perspective
items: https://jshd.com.ly/index.php/jshd/en/article/view/181
items: Waste Disposal in Medical Laboratories: A Comprehensive Review
items: The Working Woman and Her Role in Socioeconomic Change (The Educated Woman Between Family and Professional Roles: An Inductive Analytical Study)
items: Assessing the Impact of Lean Accounting Principles Adoption on Organizational Performance in Private Universities in Tobruk: An Empirical Study
items: Digital Governance and its Relationship to Enhancing Financial Inclusion in Libyan Commercial Banks (A Field Study from the Perspective of a Sample of Customers at North Africa Bank- Al-Bayda)
items: The Relationship Between Understanding the Concept of Light Polarization and the Level of Physical Creativity Among Sixth Scientific Grade Students
items: Agency in Sales: A Comparative Jurisprudential Study with Positive Laws
items: Investment Prospects in Renewable Energy in North Africa
items: The Electoral System in Libya in 2014 (A Study in Political Geography)
items: The Reality of Employing Cloud Computing in Education: (A Field Study at the Higher Institute of Science and Technology \Kikla)
items: The Availability of The Requirements For Implementing The Balanced Scorecard In Cement Manufacturing Companies Operating In Libya (A Case Study: Al-Ahlia Cement Joint Stock Company)
items: Ibn Ashur's Grammatical Preferences and their Impact on Meaning in his Tafsir al-Tahrir wa al-Tanwir Selected Examples from Surah al-Kahf

Applying Logistic Regression Models to Predict Faculty Satisfaction at the University of Benghazi: An Applied Quantitative Study
type: item
description: This study aimed to apply logistic regression models to predict the level of job satisfaction among faculty members at University of Benghazi by analyzing a set of demographic, occupational, institutional, and contextual factors affecting academic satisfaction. The study adopted a quantitative analytical approach, and data were collected using a questionnaire consisting of 13 items distributed across four main dimensions. The questionnaire was administered to a sample of 100 faculty members, selected using convenience sampling. SPSS v28 was used for data analysis through descriptive statistics, reliability tests, the Kolmogorov–Smirnov Test, and logistic regression models. The findings revealed a high overall level of job satisfaction among the participants, despite the existence of challenges related to limited research resources and technical infrastructure. The results also indicated that years of experience were the most influential variable in predicting satisfaction levels, whereas gender and age did not show statistically significant effects. Furthermore, the binary logistic regression model demonstrated good predictive effectiveness (Nagelkerke R² = 0.487, Classification Accuracy = 78.8%, Hosmer-Lemeshow p = 0.624), Indicating adequate model fit to the observed data. The study concluded that improving the academic work environment and enhancing administrative support and research resources are essential for increasing faculty satisfaction and improving the quality of higher education in Libyan universities.
subject: Articles
  topic: section
subject: Logistic Regression
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Faculty Members
  topic: keywords
subject: University of Benghazi
  topic: keywords
subject: Higher Education
  topic: keywords
subject: Statistical Analysis
  topic: keywords
creator: Naeema Ali Abdelnabi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-06
publication date: 2026-06-06
starting page: 848
ending page: 865
doi: 10.65421/jshd.v2i2.205

Transactional Leadership and Its Impact on Reducing Administrative Truancy "A Field Study on Employees at the Education Monitoring Department in the City of Ajdabiya and Its Subordinate Offices"
type: item
description: This study aimed to identify the impact of transactional leadership on reducing administrative truancy at the Education Monitoring Department in the city of Ajdabiya and its subordinate offices. The study population consisted of employees working at the Education Monitoring Department in Ajdabiya and its affiliated offices. The descriptive-analytical approach was adopted, and the data collection tool was a questionnaire. A total of 183 questionnaires were distributed, of which 179 were retrieved and valid for analysis, resulting in a loss of 4 questionnaires. Data were analyzed using the Statistical Package for the Social Sciences (SPSS). The most important findings of this study indicate a statistically significant inverse relationship between transactional leadership and administrative truancy in the education sector in Ajdabiya. Furthermore, the contingent reward dimension showed a significant inverse effect on administrative truancy, while the active management by exception dimension was found to be non-significant. In contrast, the passive management by exception dimension showed a direct positive effect on administrative truancy. The most important recommendations of this study include raising awareness among both employees and decision-makers in the Libyan Ministry of Education and its affiliated educational monitoring departments about the importance of adopting transactional leadership, restructuring the incentive, reward, and salary systems for educational monitoring departments in Libya, and directing educational monitors to adhere to official working hours while holding the negligent accountable and rewarding the diligent in order to eliminate truancy and improve the quality of the educational process.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Transactional Leadership
  topic: keywords
subject: Administrative Truancy
  topic: keywords
subject: Education Monitoring Department
  topic: keywords
subject: Ajdabiya
  topic: keywords
creator: Saad Ibrahim Issa
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 832
ending page: 847
doi: 10.65421/jshd.v2i2.204

The Role of the Montessori Method in Developing Cognitive Abilities from the Perspective of Kindergarten Supervisors
type: item
description: This study aims to investigate the role of the Montessori approach in developing the cognitive abilities of kindergarten children from the perspective of kindergarten supervisors, as well as to explore the reality of its implementation in kindergartens. It also seeks to examine supervisors’ perceptions regarding the contribution of Montessori activities to the development of children’s cognitive skills, such as attention and concentration, thinking and problem-solving, memory, and perception and understanding. Furthermore, the study identifies the main challenges facing the implementation of the Montessori approach in kindergarten settings. The study adopted the descriptive-analytical method. Data were collected through a questionnaire administered to a simple random sample of supervisors from 15 kindergartens in the university district surrounding the University of Tripoli, with a total of 36 participants representing the study population. The results revealed a high level of implementation of the Montessori approach in kindergartens, and that it significantly contributes to the development of various cognitive abilities in children. The findings also indicated the presence of several challenges hindering its effective implementation, including a lack of educational materials, insufficient training, high classroom density, and limited administrative support. In light of these findings, the study recommends providing a supportive environment for implementing the Montessori approach, offering training programs for teachers, and overcoming the obstacles that hinder its application.
subject: Articles
  topic: section
subject: Montessori Approach
  topic: keywords
subject: Cognitive Abilities
  topic: keywords
subject: Kindergarten
  topic: keywords
subject: Kindergarten Supervisors
  topic: keywords
creator: Hamida Bashir Ghaith
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 814
ending page: 831
doi: 10.65421/jshd.v2i2.202

The Role of Applying the Principle of Disclosure and Transparency in Improving the Financial Performance of Commercial Banks in Derna
type: item
description: This study examines the role of applying the principle of disclosure and transparency in improving the financial performance of commercial banks in Derna, Libya. A descriptive-analytical methodology was adopted, whereby 90 questionnaires were distributed among employees of commercial banks in the city, with 87 valid responses retrieved, yielding a response rate of 96.7%. The findings revealed that the level of disclosure and transparency was high (mean = 4.34), and financial performance was also high (mean = 4.42). Simple regression analysis confirmed a statistically significant effect of disclosure and transparency on financial performance (β = 0.492, p < 0.05), accounting for 16.5% of the variance. Key recommendations include strengthening technological infrastructure, developing human capital, and simplifying banking regulatory frameworks
subject: Articles
  topic: section
subject: Financial Disclosure
  topic: keywords
subject: Transparency
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Commercial Banks
  topic: keywords
subject: Derna
  topic: keywords
creator: Mohamed Boualhassia
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 798
ending page: 813
doi: 10.65421/jshd.v2i2.201

The Level of Environmental Trends among Students of The Faculty of Education Qasr Bin Ghashir in The Light of Some Variables
type: item
description: The aim of the research was to reveal the level of environmental trends among students of the Faculty of Education Qasr bin ghashir, and to identify the significance of differences in the level of environmental trends among students due to some variables such as(scientific specialization, number of semesters, studying the course of Environmental Psychology, and other courses related to the environment) and to achieve the objectives of the research, the researcher used the descriptive method, and the researcher prepared a questionnaire consisting of (3) areas (the field of environmental knowledge, the field of environmental problems, and the field of Environmental Protection), the (21) paragraphs, and were applied to a sample of (243) students distributed to (12) departments in After conducting statistical processing of the data, the results indicated : 1- The high level of environmental trends among the students of the Faculty of Education Qasr bin ghashir, which indicates that the students ' attitudes towards the environment are positive. Their trends were high in the first area(environmental knowledge), while they were very high in the second and Third areas( environmental problems and Environmental Protection) . 2- There are no statistically significant differences between the averages of the responses of the research sample attributed to the scientific specialization variable of the female students, so the scientific specialization variable has nothing to do with the high level of environmental trends among the female students . 3- There are no statistically significant differences between the averages of the research sample responses attributable to the variable number of female students ' classes. 4- there are statistically significant differences between the averages of the responses of the research sample attributed to the study of the Environmental Psychology course . 5- There are statistically significant differences between the averages of the responses o…
subject: Articles
  topic: section
creator: Dr. Karima Ramadan Faraj Abubaker
rights: Copyright (c) 2026 Journal of Scientific and Human Dimensions https://creativecommons.org/licenses/by/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 779
ending page: 797
doi: 10.65421/jshd.v2i2.200

Housing Challenges in Some Municipalities of The Green Mountain and Their Implications for The Stability of The Libyan Family: An Analytical Geographical Study
type: item
description: This study aims to analyze housing challenges in selected municipalities of the Al Jabal Al Akhdar region and examine their impact on the stability of the Libyan family. The study adopts a geographical analytical approach based on quantitative data related to the number of households and housing units. Data were collected from relevant official institutions in 2021, with verification of their continuity up to 2026. The findings reveal a clear spatial variation in population and housing distribution, with population concentration in major urban centers such as Al Bayda, while other municipalities experience lower levels of housing services. The study also identifies a significant housing gap, where the number of households exceeds the available housing units, indicating an imbalance between supply and demand. Furthermore, the results show a heavy reliance on housing loans, alongside a limited provision of public housing and apartments, which increases the financial burden on families. The study also highlights the spread of informal housing due to the shortage of officially planned units, leading to inadequate infrastructure and services. The study concludes that these challenges have a direct impact on the stability of the Libyan family by affecting housing quality and affordability. Therefore, it recommends adopting integrated housing policies that ensure equitable distribution of housing units and provide suitable living conditions to enhance family stability.
subject: Articles
  topic: section
subject: Housing Challenges
  topic: keywords
subject: The Housing Gap
  topic: keywords
subject: The Green Mountain
  topic: keywords
subject: The Stability of The Libyan Family
  topic: keywords
subject: Informal Housing
  topic: keywords
creator: Dr. Abdel Halim Ahmed Al-Zein Mohamed
creator: Dr. Zuhair Mohamed Abdel-Aati
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-04
publication date: 2026-06-04
starting page: 770
ending page: 778
doi: 10.65421/jshd.v2i2.198

The Impact of Training on Human Resource Development and Job Performance Improvement: An Analytical Study
type: item
description: This research aims to clarify the concept of training and its importance in developing human resources and improving employees’ efficiency within organizations. The study discusses the objectives of training, its various methods, and its role in enhancing job performance, increasing productivity, and reducing work errors and accidents. It also explains the main principles of training, its stages, and the factors contributing to the success of training programs, in addition to highlighting the relationship between training and technological and organizational development in institutions. The research adopted the descriptive analytical approach by collecting and analyzing information from scientific references to provide a comprehensive understanding of the role of training in improving organizational performance. The study concluded that training is a fundamental investment in human resources, contributing to job stability, higher efficiency, and better adaptation to modern work requirements. The research recommended continuous planning of training programs, accurate identification of training needs, and providing the necessary resources to ensure the success of the training process and the achievement of organizational goals.
subject: Articles
  topic: section
subject: Training
  topic: keywords
subject: Human Resource Development
  topic: keywords
subject: Job Performance
  topic: keywords
subject: Productivity Efficiency
  topic: keywords
subject: Training Programs
  topic: keywords
creator: Dr. Tariq Khalil Muhammad Hassan
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-03
publication date: 2026-06-03
starting page: 750
ending page: 763
doi: 10.65421/jshd.v2i2.196

Provisions of the Foreign Exchange Allocation Contract
type: item
description: The exchange contract is one of the lawful contracts permitted by Islamic law, which has imposed a number of conditions upon it; it is a contract with many precise restrictions, and any negligence regarding its conditions will lead the party to usury, as this restriction is based on safeguarding the individual’s interests and protecting their rights in a manner that achieves the desired objectives. Furthermore, this contract has modern forms that do not alter its nature as a foreign exchange contract subject to its provisions. Among the innovations is the sale of foreign currency allocations for heads of households; these are quotas allocated to citizens and disbursed by the Central Bank of Libya, which has a purchasing mechanism and means of collection carried out through banks leading to the sale of this allocation. This research aims to define this allocation and how to purchase it, as well as to clarify the Sharia ruling on it. Through this, we have reached several conclusions, the most notable of which is that the opinions of scholars differ regarding the ruling on the means of collecting foreign currency, as this disagreement stems from a failure to verify the condition of simultaneous exchange, which is one of the most important conditions of a foreign exchange contract.
subject: Articles
  topic: section
subject: Exchange Contract
  topic: keywords
subject: Sale
  topic: keywords
subject: Foreign Currency Allowance
  topic: keywords
subject: Household Allowance
  topic: keywords
creator: Prof: Saad Khalifa Alabbar
creator: Yusra Abu sayf Alshaykhi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-03
publication date: 2026-06-03
starting page: 735
ending page: 749
doi: 10.65421/jshd.v2i2.195

The Role of Topical Fluoride in Reducing Caries Risk in Children with Weak Tooth Structure
type: item
description: Background: Dental caries remains one of the most prevalent chronic diseases in children worldwide, particularly among those with compromised enamel structure. Objective: This review evaluates the effectiveness of topical fluoride in reducing dental caries in children aged 6–12 years with weak tooth structure, including enamel hypomineralization and developmental defects. Methods: A descriptive literature review was conducted using peer-reviewed articles, WHO and CDC reports, and dental journals. Results: Topical fluoride enhances enamel remineralization by forming fluorapatite, inhibits demineralization, reduces cariogenic bacterial activity, and controls plaque accumulation. Clinical studies report caries reduction of 30–60% with regular fluoride use. Fluoride varnish demonstrates the highest efficacy for high-risk children. Conclusion: Topical fluoride is a safe, cost-effective primary preventive intervention for children with weak enamel. Integration with behavioral and community programs optimizes outcomes.
subject: Articles
  topic: section
subject: Topical Fluoride
  topic: keywords
subject: Dental Caries
  topic: keywords
subject: Enamel Hypomineralization
  topic: keywords
subject: Remineralization
  topic: keywords
subject: Preventive Dentistry
  topic: keywords
subject: Pediatric Dentistry.
  topic: keywords
creator: Sara Hasan Mahmoud Ejbara
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-01
publication date: 2026-06-01
starting page: 726
ending page: 734
doi: 10.65421/jshd.v2i2.194

The Relationship Between Urban Planning and the Growth of Informal Settlements (A Field Study on a Sample of Residents of Informal Settlements in Ajdabiya City)
type: item
description: The study aimed to examine the relationship between urban planning and the growth of informal settlements, using a mixed methodology (quantitative and qualitative) and descriptive-analytical approach. A questionnaire was used to collect data, and the study was applied to four informal settlements in the city of Ajdabiya using a snowball sample totaling 80 respondents. The study found that the reality of urban planning in the city does not take into account the equitable distribution of services (education, health, markets, transport, electricity, etc.) among its districts, and the efficiency of urban planning in the city is very weak because current urban plans do not include a fair distribution of residential and service areas and do not meet the future needs of the population. One of the main reasons for the growth of informal settlements is the low prices of land and properties in these areas, which contributed to their expansion and spread. There is also a very severe weakness in community participation in urban planning, as residents do not participate in urban decision-making and their opinions are not considered in the stages of preparing urban plans.
subject: Articles
  topic: section
subject: Planning
  topic: keywords
subject: Urban Planning
  topic: keywords
subject: Growth
  topic: keywords
subject: Informal Settlements
  topic: keywords
creator: Warda Ahmed Mohamed Al-Sahli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 705
ending page: 725
doi: 10.65421/jshd.v2i2.193

The Repercussions of Illegal Immigration on Religious Foundations
type: item
description: Illegal migration is one of the most controversial topics on the international stage today, especially in Libya following the February Revolution in the Arabic Aspiring of 2011. The causes of this phenomenon are complex and include difficult economic conditions in the countries of origin, armed conflicts and notably. Religious Factors such as persecution religious our human rights violations based on faith in some countries. This paper aims to clarify the religious implications of illegal migration on society, its causes and its impact on the local environment. It also seeks to analyze this phenomenon explore ways to combat it, in propose solution for addressing the issue comprehensively through official and popular efforts, while examining the stance of Islamic law on illegal migration. A descriptive and analytical methodology is employed to study this phenomenon and its implication for religious foundations. First Section: Illegal migration: concepts and causes Topic 1: causes of Illegal migration. Topic 2: Illegal migration in Islam. Second Section: Religious Implications of Illegal migration. Topic 1: analyzing the Religious Impacts of Illegal migration., Topic 2: Proposed Solutions to Address the phenomenon of Illegal migration. Conclusion: Finding and Recommendations.
subject: Articles
  topic: section
subject: Migration
  topic: keywords
subject: Security
  topic: keywords
subject: Identity
  topic: keywords
subject: Religion
  topic: keywords
creator: Abubakr Younis Ali Al-Khayali
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 693
ending page: 704
doi: 10.65421/jshd.v2i2.192

Phenotypic Distribution of Human Morphogenetic Traits and Abo-Rh Blood Groups
type: item
description: Human morphogenetic traits are hereditary physical characteristics that are inherited as autosomal dominant or recessive traits and show differential expressions among various populations. These traits have been used as classical examples in human genetics for many decades and continue to remain an important area of study in population genetics, medical genetics, and forensic science. The current literature related to the phenotypic expression of nine major morphogenetic traits, such as tongue rolling, earlobe attachment, widow's peak, cleft chin, dimpled cheeks, hitchhiker's thumb, bent little finger, mid-phalangeal hair, and polydactyly, in relation to ABO-Rh blood group systems, is synthesized in this review article, particularly focusing on studies conducted in Nigeria, Lesotho, Pakistan, China, and other parts of the world, to understand the sex differences, geographical variability, and genetic complexities related to these traits. The findings suggest that many morphogenetic traits, which were earlier considered to be simple hereditary traits, might have a complex mode of inheritance, and studies related to ABO blood group systems might provide an exciting area for research, although it has been largely neglected in the past. The methodological limitations, such as bio-cultural context and population stratification, have also been highlighted for future research.
subject: Articles
  topic: section
subject: Morphogenetic Traits
  topic: keywords
subject: ABO Blood Group
  topic: keywords
subject: Rh Factor
  topic: keywords
subject: Phenotypic Distribution
  topic: keywords
subject: Mendelian Inheritance
  topic: keywords
subject: Population Genetics
  topic: keywords
subject: Nigeria
  topic: keywords
subject: Hardy-Weinberg Equilibrium
  topic: keywords
creator: Kamil S Mohamed
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 687
ending page: 692
doi: 10.65421/jshd.v2i2.191

https://jshd.com.ly/index.php/jshd/en/article/view/190
type: item
title: The Role of Applying International Accounting Standard No. 9 (Financial Instruments) in the Assessment and Management of Financial Risks in Sudanese Commercial Banks (A Field Study on a Sample of Commercial Banks Operating in El)
description: The study examined the role of implementing International Accounting Standard (IAS) No. 9 on Financial Instruments in the assessment and management of financial risks within Sudanese commercial banks. The research problem was articulated through the following central question: What role does the implementation of IAS No. 9 play in improving the assessment and management of financial risks in Sudanese commercial banks? The study aimed to examine the contribution of applying IAS 9 on financial instruments to enhance the evaluation and management of financial risks in Sudanese commercial banks. To achieve this objective, the study tested the following hypothesis: The implementation of IAS No. 9 for Financial Instruments contributes to improving the assessment and management of financial risks in Sudanese commercial banks. The study employed the descriptive–analytical approach, and the Statistical Package for the Social Sciences (SPSS) was utilized to analyze the data collected from the field study. The findings yielded several conclusions and recommendations. One of the principal findings indicated that the implementation of the standard enhances the level of disclosure and transparency in financial reporting, thereby enabling management and investors to better understand the nature and extent of financial risks faced by banks. Based on these findings, the study recommended strengthening training and capacity-building programs for accounting and banking personnel in Sudanese banks to ensure effective compliance with and implementation of the requirements of IAS No. 9.
subject: Articles
  topic: section
subject: IFRS9
  topic: keywords
subject: Financial Instruments
  topic: keywords
subject: Financial Risks
  topic: keywords
subject: Commercial Banks
  topic: keywords
creator: Dr. Mubarak Hamed Al-Zein Al-Khader
creator: Dr. Abdulrahim Mahjoub Ahmed
creator: Dr. Abdul Aziz Mohamed Taher Ahmed
creator: Dr. Sundus Abdul Aziz Al-Shami Mohamed
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 667
ending page: 686
doi: 10.65421/jshd.v2i2.190

Real Estate Ads on Facebook and Their Impact on the Shift Towards Online Advertising and Purchase Decisions
type: item
description: This study aimed to measure the impact of advertising on social media networks (Facebook) on the trend towards online advertising and purchasing decisions in the Libyan real estate investment market, and to identify the advantages that online advertising on social media networks (Facebook) offers in influencing real estate buyers' decisions. The descriptive-analytical method was used in this research. A cross-sectional sample of 25 real estate advertising sites on Facebook was selected. The study reached several conclusions, most notably that advertising on social media networks (Facebook) positively influences the trend towards online advertising and that Facebook has a positive impact on purchasing decisions in the real estate sector. The study also showed that online advertising on social media networks (Facebook) achieves marketing advantages and that Facebook ads contribute positively to attracting many real estate buyers. The study recommends the necessity of using scientific methods for advertising on social media platforms and leveraging them to build good relationships with customers, utilizing all other social media channels, and taking advantage of the benefits of advertising on Facebook for advertising and promoting goods and services, given the opportunities this platform offers in Libya compared to other social media channels.
subject: Articles
  topic: section
subject: Online Advertising
  topic: keywords
subject: Facebook
  topic: keywords
subject: Advertising
  topic: keywords
subject: Real Estate
  topic: keywords
creator: Wajdi Ali Abdel Salam Abdel Qader
creator: Walid Faraj Muftah Al-Mazoughi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 656
ending page: 666
doi: 10.65421/jshd.v2i2.189

The Aesthetics of Semantic Shift in Arabic Proverbs
type: item
description: This research examines a stylistic phenomenon, namely semantic deviation and its aesthetics in Arabic proverbs. It constitutes a prominent feature and rhetorical tool in these proverbs, as they depart from the familiar language, which contains no deviation, to a metaphorical and suggestive language whose overall function is based on deviation, which gives the text a creative character that distinguishes literary language from expository language. Figurative images such as metaphor, metonymy, and allegory represent the most important tools of semantic deviation because they are a departure from literal expression to figurative expression in literary works. In this research, we attempt to identify the instances of semantic deviation in Arabic proverbs and thus reveal two meanings of the proverb: the first is the literal meaning when the proverb was first uttered in its context, and the second is the deviation meaning that is used when the proverb is applied to depict an event similar to the original. The proverb is repeated verbatim, but this time it carries a new meaning.
subject: Articles
  topic: section
subject: Semantic
  topic: keywords
subject: Shift
  topic: keywords
subject: Proverbs
  topic: keywords
subject: Metaphor
  topic: keywords
subject: Metonymy
  topic: keywords
creator: Zahra Khalifa Abdelsalam Khalifa
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 648
ending page: 655
doi: 10.65421/jshd.v2i2.188

A Rigorous Derivation and Validation of Two-Port Admittance and Impedance Parameters for the Exact Equivalent Circuit of a Single-Phase Power Transformer
type: item
description: The imperative for computational efficiency in large-scale power system analyses, such as load-flow and fault studies, necessitates compact yet precise models for network components. While the classical exact T-equivalent circuit of a single-phase transformer offers the highest fidelity in characterizing operational behavior, its structural complexity often demands simplification for real-time simulation and large-network integration. This paper presents a comprehensive mathematical framework for deriving the exact two-port impedance
subject: Articles
  topic: section
creator: Sadek M. F. Elkurie
creator: Hassan Alghamoudi
creator: Naji Gajam
creator: Islam Ali Esmail
rights: Copyright (c) 2026 Journal of Scientific and Human Dimensions https://creativecommons.org/licenses/by/4.0
date: 2026-05-25
publication date: 2026-05-25
starting page: 640
ending page: 647
doi: 10.65421/jshd.v2i2.187

Performance Tradeoffs of Routing Protocols AODV And DSDV in Wireless Sensor Networks Using NS2
type: item
description: Wireless Sensor networks are expected to play an important role in civilian and military settings where wireless access to wired backbone is either ineffective or impossible. Wireless sensor networks are effective in remote data acquisition. In this paper we conduct a survey of routing protocol properties of various wireless sensor network routing algorithms and analyzed them. The routing algorithms considered in this paper are classified into two categories proactive (table driven) and reactive (on demand). The algorithms considered are Ad-hoc On-Demand Distance Vector Routing (AODV) and Destination sequence Vector (DSDV) , the evaluation of routing protocols conducted using Ns-2 show that the proposed bandwidth-allocating congestion control and clustering mechanism are effective a WSN without any mechanism, in terms of Packet delivery ratio, throughput, and packet loss.
subject: Articles
  topic: section
subject: Wireless Sensor Network
  topic: keywords
subject: AODV
  topic: keywords
subject: DSDV
  topic: keywords
subject: Performance
  topic: keywords
creator: Tarek Mosbah Abdala
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-24
publication date: 2026-05-24
starting page: 634
ending page: 639
doi: 10.65421/jshd.v2i2.184

Rebuilding the Unseen: From the Wounds of Conflict to Reconstructing Libyan Society A Social Work Perspective
type: item
description: For decades, Libya has been affected by invisible social wounds caused by recurring conflicts, profoundly impacting interpersonal trust, family and community bonds, and traditional social values and practices. This study aims to analyze these wounds and explore strategies for reconstructing Libyan society from a social work perspective, focusing on restoring social cohesion and empowering local communities. Findings indicate that Libyan society remains fragile and requires systematic professional interventions, including community empowerment, psychosocial rehabilitation programs, and enhancing social cohesion, while integrating traditional initiatives with professional social work expertise ,The study offers practical recommendations, including developing social workers’ capacities, promoting community participation, reviving traditional social values, and coordinating between official institutions and civil society to ensure sustainable outcomes.
subject: Articles
  topic: section
subject: Libyan Society
  topic: keywords
subject: Social Wounds
  topic: keywords
subject: Social Reconstruction
  topic: keywords
subject: Social Work
  topic: keywords
subject: Social Cohesion
  topic: keywords
subject: Ecological Model
  topic: keywords
subject: Systems Theory
  topic: keywords
creator: Dr. Najat Al-Hadi Abdullah Mohammed
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-23
publication date: 2026-05-23
starting page: 611
ending page: 633
doi: 10.65421/jshd.v2i2.182

https://jshd.com.ly/index.php/jshd/en/article/view/181
type: item
title: The Interpolation in the Interpretation of Riyad al-Azhar wa Kanz al-Asrar by Imam Abu Abdullah Muhammad al-Kharroubi (d. 963 AH) Surat al-Fatihah and al-Baqarah as a Model: An Analytical and Critical Study
description: In the name of God, the Most Gracious, the Most Merciful. All praise is due to God, Lord of the Worlds, and peace and blessings be upon the trustworthy Prophet, upon his pure and righteous family, upon all his companions, and upon his followers until the Day of Judgment. The Holy Quran is the Book of God, may He be glorified and exalted, for all of humanity, white and black, Arab and non-Arab. It came as a light, guidance, and righteousness, freeing its followers from evil and sin, purifying them, and leading them to the promised Paradise from the Lord of all creation, may He be glorified and exalted. From the very beginning, Satan had a scheme and a deception, threatening to lead people astray from the straight path, causing them to deviate and perish, and to be among the banished and defeated. He is ever vigilant in this heinous act. He has followers who have tried, and continue to try, to this day to introduce distortion and alteration into this illuminating Book. In order to lead people astray from the true path, guidance, righteousness, and sound judgment, we see from time to time attempts to introduce into the Quran what is not part of it, or to cast doubt on its established tenets, thereby shaking the faith of believers in its established methodology and teachings. Among these intrusions into the Holy Quran are the Isra'iliyyat (narratives of Jewish origin) and the stories of the People of the Book, which have been distorted and altered to align with the desires of the enemies of the Abrahamic religions. Therefore, it became incumbent upon every Muslim who is zealous for his religion to stand in defense of his Book and to uphold it. Thus emerged those blessed efforts that sifted through the Isra'iliyyat that had crept into Quranic exegesis, weighing them against the scales of Islamic law, accepting what aligns with the doctrines and rulings of the Holy Quran, and rejecting what contradicts them, even pointing out that it cannot be accepted or believed. Among …
subject: Articles
  topic: section
subject: Isra'iliyyat
  topic: keywords
subject: Extraneous material
  topic: keywords
subject: Al-Kharubi
  topic: keywords
subject: Riyad Al-Azhar
  topic: keywords
subject: People of the Book
  topic: keywords
creator: Jibril Naji Muhammad Ahmad
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-22
publication date: 2026-05-22
starting page: 596
ending page: 610
doi: 10.65421/jshd.v2i2.181

Waste Disposal in Medical Laboratories: A Comprehensive Review
type: item
description: Medical laboratories are indispensable to modern healthcare, yet their operations generate a complex array of waste that necessitates meticulous management. This paper provides a comprehensive review of waste disposal practices in medical laboratories, encompassing waste classification, the intricate regulatory landscape, current management strategies, persistent challenges, and emerging sustainable solutions. We categorize laboratory waste into infectious, pathological, sharps, chemical, pharmaceutical, radioactive, and general types, emphasizing the critical role of accurate segregation at the source. The review details the multi-tiered regulatory frameworks, from international guidelines by the World Health Organization to national and local mandates, underscoring the imperative for strict compliance. Management practices, including segregation, collection, secure storage, safe transportation, and various treatment technologies such as autoclaving, microwave irradiation, chemical disinfection, and incineration, are thoroughly examined. Furthermore, the paper addresses significant challenges, including misclassification, inadequate training, high disposal costs, evolving regulations, and the environmental impact of certain treatment methods. Finally, it proposes sustainable solutions and best practices, advocating for waste minimization (Reduce, Reuse, Recycle), enhanced training, adoption of environmentally sound technologies, green procurement, and collaborative partnerships. By synthesizing current knowledge, this review aims to guide laboratory professionals, policymakers, and researchers in optimizing waste management strategies to safeguard public health, ensure occupational safety, and promote environmental sustainability.
subject: Articles
  topic: section
subject: Medical Laboratories
  topic: keywords
subject: Modern Healthcare
  topic: keywords
subject: Waste Disposal
  topic: keywords
subject: Waste Classification
  topic: keywords
subject: Waste Minimization
  topic: keywords
creator: Dr. Fatma Ibrahim Salama
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-21
publication date: 2026-05-21
starting page: 589
ending page: 595
doi: 10.65421/jshd.v2i2.180

The Working Woman and Her Role in Socioeconomic Change (The Educated Woman Between Family and Professional Roles: An Inductive Analytical Study)
type: item
description: This research addresses the topic of working women and their role in social and economic change in Libyan society. The research problem lies in the fact that while women play a significant role in bringing about social and economic change, society often views their role as secondary. The research aims to shed light on working women and their role in social and economic change, and to identify one of the areas in which working women have entered. The study also addressed the benefits and importance of women entering the workforce, highlighting its value and advantages for their families and communities. It emphasized how this empowers women, enhances their self-confidence, elevates their status, and fosters their integration into society. Furthermore, the study explored how women's participation contributes to alleviating hardships and advancing society. It also examined existing research and scientific theories on working women and their role in social and economic change. Based on the inductive-analytical approach employed, the study concluded that the role of working women in social and economic transformation within Libyan society is crucial. It found that improving the family's financial situation is a primary motivator for women to work, that marriage does not negatively impact their performance, and that work provides women with greater freedom, improves their economic circumstances, and raises their social standing. The study also demonstrated women's ability to contribute to the family economy, educate their children, and provide guidance and awareness in various fields. Finally, it identified the main obstacles hindering women's performance and sought to mitigate them, recognizing that women's work plays a vital role in driving social and economic change within their families and communities. We also hope that this study of ours will be followed by other field studies on working women and their role in social and economic change in Libyan society, in order …
subject: Articles
  topic: section
subject: Working Women
  topic: keywords
subject: Role
  topic: keywords
subject: Social
  topic: keywords
subject: Economic
  topic: keywords
subject: Libyan Society
  topic: keywords
creator: Dr. Qadriya Omar Fadil Al-Sharif
rights: Copyright (c) 2026 Journal of Scientific and Human Dimensions https://creativecommons.org/licenses/by/4.0
date: 2026-05-20
publication date: 2026-05-20
starting page: 576
ending page: 588
doi: 10.65421/jshd.v2i2.179

Assessing the Impact of Lean Accounting Principles Adoption on Organizational Performance in Private Universities in Tobruk: An Empirical Study
type: item
description: This study aimed to assess the current state of adopting Lean Accounting principles in private universities in Tobruk and their contribution to enhancing organizational performance by eliminating waste and streamlining financial procedures. The study employed a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool, distributed to a purposive sample of (30) financial and administrative staff members. Through statistical analysis (T-test and Wilcoxon test), the findings revealed that the adoption of Lean Accounting principles remains at a moderate level (partial implementation), despite a positive inclination toward digital transformation and streamlining value streams. The study recommended the necessity of strengthening the technical infrastructure and training human resources on Lean tools to enhance decision-making efficiency and reduce unnecessary costs.
subject: Articles
  topic: section
subject: Lean Accounting
  topic: keywords
subject: Private Universities
  topic: keywords
subject: Tobruk City
  topic: keywords
subject: Waste Elimination
  topic: keywords
subject: Value Stream
  topic: keywords
creator: Raja Saad Abdulkarim Faraj
creator: Najat Ibrahim Muftah Omar
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-18
publication date: 2026-05-18
starting page: 556
ending page: 575
doi: 10.65421/jshd.v2i2.178

Digital Governance and its Relationship to Enhancing Financial Inclusion in Libyan Commercial Banks (A Field Study from the Perspective of a Sample of Customers at North Africa Bank- Al-Bayda)
type: item
description: This study aimed to investigate the relationship between digital governance and financial inclusion in Libyan commercial banks using a descriptive-analytical approach, based on 198 valid questionnaires collected from a sample of customers. The findings revealed that the majority of respondents were male (77.3%), aged 30–40 (57.5%), and university graduates (55.1%), while indicating that both digital governance and financial inclusion levels were perceived as "moderate." Furthermore, the results demonstrated a statistically significant correlation between the dimensions of digital governance (participation, transparency, accountability, and digital auditing) and financial inclusion; consequently, the study recommended launching unified digital platforms to provide real-time access to legislation and services, thereby enhancing institutional trust and ensuring effective, sustainable financial inclusion.
subject: Articles
  topic: section
subject: Digital Governance
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: North Africa Bank
  topic: keywords
subject: Al-Bayda
  topic: keywords
subject: Libya
  topic: keywords
creator: Nisreen Saad Imraga
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-18
publication date: 2026-05-18
starting page: 537
ending page: 555
doi: 10.65421/jshd.v2i2.177

The Relationship Between Understanding the Concept of Light Polarization and the Level of Physical Creativity Among Sixth Scientific Grade Students
type: item
description: The concept of light polarization is considered one of the abstract physical concepts that students often find difficult to comprehend, which may limit their creative abilities in the field of physics. The present study aims to explore the correlational relationship between sixth scientific grade students’ understanding of the concept of light polarization and their level of physical creativity, with a focus on identifying the nature of this relationship and its statistical significance.The study seeks to answer the main question: Is there a statistically significant positive correlation between students’ level of understanding of the concept of polarization (including its types linear, circular, and elliptical as well as methods of its production such as reflection, absorption, birefringence, and Malus’s Law) and their level of physical creativity represented by the dimensions of fluency, flexibility, and originality? The research adopted the descriptive correlational method. The tools were applied to a random sample of 150 sixth scientific grade students during the academic year 2025–2026. The instruments included a conceptual comprehension test consisting of 25 multiple-choice questions, whose validity and reliability were verified, and a physical creativity scale based on the Hu & Adey (2002) model to measure creativity, in addition to a questionnaire to collect demographic data. Statistical analysis using Pearson’s correlation coefficient revealed a moderate positive correlation (r = 0.966, p < 0.01), indicating that better conceptual understanding is associated with higher levels of creativity.The study concludes that enhancing conceptual understanding contributes to the development of scientific creativity. It recommends integrating interactive practical activities and creative experiments into physics teaching, as well as training teachers on strategies that promote creative thinking. It also suggests conducting future studies to explore mediating variables …
subject: Articles
  topic: section
subject: Light Polarization
  topic: keywords
subject: Conceptual Understanding
  topic: keywords
subject: Physical Creativity
  topic: keywords
subject: Sixth Scientific Grade Students
  topic: keywords
subject: Physics Teaching Methods
  topic: keywords
creator: Abeer Abbas Hassan
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-18
publication date: 2026-05-18
starting page: 518
ending page: 536
doi: 10.65421/jshd.v2i2.176

Agency in Sales: A Comparative Jurisprudential Study with Positive Laws
type: item
description: This research paper addresses the topic of "Tawliya" (sale of trust) as a type of trust-based sale in Islamic jurisprudence. It involves selling at cost price without profit or loss. The study aims to clarify its nature, ruling, and conditions, while also reviewing points of disagreement among the four schools of Islamic jurisprudence and highlighting its contemporary applications, comparing it with positive law. The paper affirms that Tawliya is permissible according to Islamic law, based on the consensus of scholars, provided that the initial cost price is disclosed and the contract is free from uncertainty and usury. It discusses points of disagreement, such as the requirement of knowing the initial price, the ruling on selling before taking possession of the goods, expenses related to the initial cost, the ruling on Tawliya for non-fungible goods, and the consequences of the seller concealing the true price. The paper also reviews contemporary applications of Tawliya, including: financing foreign trade through Islamic banks, charitable microfinance for providing goods to the poor in installments, the sale of assets recovered in court liquidations, and zero-interest installment sales to consumers as promotional offers. The paper concluded that while secular laws recognize the concept of trusteeship, they differ fundamentally from Islamic jurisprudence in both source and purpose. Secular laws consider it merely a means of transparency and reducing fraud, whereas Islamic jurisprudence views it as a moral value and a binding trust. The paper recommended the importance of adhering to Sharia principles in contemporary applications, particularly regarding the receipt of goods and full disclosure of costs.
subject: Articles
  topic: section
subject: Sale of Trust
  topic: keywords
subject: Sales of Trust
  topic: keywords
subject: Islamic Jurisprudence
  topic: keywords
subject: Contemporary Applications
  topic: keywords
subject: Positive Law
  topic: keywords
creator: Dr. Osama Ghayth Faraj Al-Daiki
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-16
publication date: 2026-05-16
starting page: 507
ending page: 517
doi: 10.65421/jshd.v2i2.175

Investment Prospects in Renewable Energy in North Africa
type: item
description: Africa is a continent with much diversity and untapped potential, with the northern part being among the most well-endowed areas when considering natural resources. A considerable part of North Africa is occupied by the Sahara and hence enjoys a substantial amount of sunlight and gets some of the globe’s strongest winds. Such features make this part of Africa the most acknowledged in terms of natural resources. The sunny Northern African nations, like Morocco, Egypt, Tunisia, and Algeria, are not only shifting towards, and in fact adopting, renewable energy as part of their economic diversification goals, but are also striving for sustainability. The cost of technology has gone down, and due to favorable climatic conditions in the region, the production of renewable energy has increased monumentally over the past decade in solar and wind energy. Investment attraction has been a key role of government policies and regulations. The governments of North African nations have adopted different tax measures, including investment legislation, tax funds for renewable energies, and feed-in tariffs to encourage domestic and foreign investors. The impact of such policies includes an increase in the portion of renewable energy in the country while decreasing reliance on energy imports and fossil fuels. There are several economic benefits of renewable energy investments in North Africa, such as economic development, job creation, technological advancement, energy security, and environmental sustainability. It likewise places North Africa as a possible center for green hydrogen generation because of the inexpensive renewable resources. The industry, though, still faces several monumental challenges, such as poor infrastructure, inadequate capability of transmission lines, lack of regulatory clarity, shortage of resources, and a workforce with the necessary skills to solve the challenges in the future. Nevertheless, the future is encouraging; should there be governments, there is …
subject: Articles
  topic: section
subject: Africa
  topic: keywords
subject: Economic Benefits
  topic: keywords
subject: Renewable Energy
  topic: keywords
subject: Investments
  topic: keywords
subject: North Africa
  topic: keywords
creator: Jumia O. A. Madi
creator: Abdulsalam M. A. Altarhouni
creator: Muftah Faraj
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-15
publication date: 2026-05-15
starting page: 501
ending page: 506
doi: 10.65421/jshd.v2i2.174

The Electoral System in Libya in 2014 (A Study in Political Geography)
type: item
description: The success of the electoral process depends on the choice of the electoral system. Election results are greatly affected by the electoral systems and the method of counting votes. The best electoral system for Libya is one that is compatible with its political, social and economic conditions and the priorities of its people, achieves fair representation, encourages political participation and expands its base, is able to overcome the negatives and flaws that mar the electoral process, supports parties and independents, limits the role of tribal, familial and vested interests, limits the influence of money, and includes allocating a number of seats to each district that is proportional to its population. Therefore, the optimal system is the mixed system, taking into account fair representation of the will of the voters, political stability and effective performance of governments.
subject: Articles
  topic: section
subject: Electoral Process
  topic: keywords
subject: Electoral Systems
  topic: keywords
subject: Votes
  topic: keywords
subject: Performance of Governments
  topic: keywords
creator: Dr. Alham Nouri Al-Sharif
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-15
publication date: 2026-05-15
starting page: 492
ending page: 500
doi: 10.65421/jshd.v2i2.173

The Reality of Employing Cloud Computing in Education: (A Field Study at the Higher Institute of Science and Technology \Kikla)
type: item
description: This study aims to identify the reality of employing cloud computing in the educational process for higher education students at the Higher Institute of Science and Technology in \ Kikla. The study adopted the descriptive approach using the social survey method, as it is appropriate for the nature of the study. A questionnaire was used as the primary tool for data collection, distributed to a sample of (84) male and female students. The results showed that the level of employing cloud computing in the educational process was moderate, while its perceived importance was high from the students' perspective, reflecting a gap between perception and practice. The results also revealed significant challenges hindering actual use, most notably the high cost of some cloud services and a lack of the knowledge or training necessary to use them efficiently. These findings suggest the necessity of adopting educational and training strategies that contribute to enhancing the actual use of cloud computing by developing infrastructure, increasing students' digital competencies, and systematically integrating these applications into educational practices.
subject: Articles
  topic: section
subject: Cloud Computing
  topic: keywords
subject: Educational Process
  topic: keywords
subject: Higher Institute of Science and Technology-Kikla
  topic: keywords
creator: Marym Omar Said Latrsh
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-14
publication date: 2026-05-14
starting page: 477
ending page: 491
doi: 10.65421/jshd.v2i2.172

The Availability of The Requirements For Implementing The Balanced Scorecard In Cement Manufacturing Companies Operating In Libya (A Case Study: Al-Ahlia Cement Joint Stock Company)
type: item
description: This study aimed to determine the extent to which the requirements for implementing the Balanced Scorecard (BSC) are available in Cement manufacturing Companies operating in Libya. To achieve the study's objectives, of the study, a descriptive analytical approach was adopted, utilizing a questionnaire as the primary tool for primary data collection. The questionnaire was distributed to a sample of employees at the Al-Ahlia Cement Joint Stock Company. The study reached several key findings, most notably: Al-Ahlia Cement Joint Stock Company possesses the necessary requirements to implement the balanced scorecard across its four dimensions (financial, customers, internal processes, and learning and growth), as the availability of these dimensions within the company was found to be high. Based on the results, the study recommended the necessity of conducting training courses for the employees in Al-Ahlia Cement Joint Stock Company to familiarize them with the use of the balanced scorecard. Additionally, it emphasized the need to Increase research efforts regarding modern management accounting techniques.
subject: Articles
  topic: section
subject: Balanced Scorecard
  topic: keywords
subject: Al-Ahlia Cement Joint Stock Company
  topic: keywords
subject: Libyan Manufacturing Companies
  topic: keywords
creator: Ali Abdullah Mela
creator: Hamza Abdalsamed Ali
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-14
publication date: 2026-05-14
starting page: 460
ending page: 476
doi: 10.65421/jshd.v2i2.171

Ibn Ashur's Grammatical Preferences and their Impact on Meaning in his Tafsir al-Tahrir wa al-Tanwir Selected Examples from Surah al-Kahf
type: item
description: This research examines the grammatical preferences of Imam Ibn Ashur in his exegesis "Al-Tahrir wa al-Tanwir," through selected examples from Surah Al-Kahf. It aims to reveal the impact of these preferences on guiding the Quranic meaning. The research employs a descriptive-analytical approach, reviewing several verses where grammatical disagreement exists, such as the interpretation of "wa la yaj'al lahu 'ujajan" (the conjunction "wa" is either parenthetical or circumstantial), "qayyiman" (circumstantial or an implied object), "ahsa" (comparative or past tense verb), "wa thamanhum" (the conjunction "wa" is used for the eighth), the issue of exception in verse 23, and others. The research demonstrates how Ibn Ashur does not merely present grammatical possibilities, but rather favors the interpretation that achieves a deeper meaning, thus connecting grammar with meaning and rhetoric, such as negating any crookedness in the Book, emphasizing the threat, or affirming ownership and exclusivity. Among the most prominent findings is that Ibn Ashur rejects the so-called "waw of eight," considering it a myth, and he avoids unnecessary grammatical embellishments. The research recommends comparative studies between Ibn Ashur's interpretation and others, as well as an analysis of the rhetorical devices in "Al-Tahrir wa al-Tanwir.".
subject: Articles
  topic: section
subject: Ibn Ashur
  topic: keywords
subject: Al-Tahrir Wa Al-Tanwir
  topic: keywords
subject: Grammatical Preferences
  topic: keywords
subject: Surah Al-Kahf
  topic: keywords
subject: Semant
  topic: keywords
creator: Maryoumah Abdulhadi Abdullh Iftees
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-12
publication date: 2026-05-12
starting page: 450
ending page: 459
doi: 10.65421/jshd.v2i2.170