Search results for: Libyan
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 35

Search results for: Libyan

5 The Libyan Accounting Profession

Authors: Bubaker F. Shareia

Abstract:

The aim of this paper is to trace the historical development of the accounting profession in Libya, in order to identify challenges facing the profession as the country moves from a closed to emerging economy. The study is based on a literature review and archival research. Accounting information has a vital role to play in the achievement of economic goals in developing and emerging economies, but a well qualified accounting profession is required. In the context of institutional instability and unique cultural factors, the accounting profession in Libya faces educational and legal challenges if it is to achieve its potential in assisting the country to reach its economic goals. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of historic factors on the accounting profession in emerging economies. Centrally planned economies require a body of well trained professional accountants if they are to emerge onto the global economic arena. Studies on the accounting profession have focused primarily on those in developed economies, where the need for meaningful accounting information for decision making is taken for granted and there is a well trained, professional workforce. This study of the profession in an emerging economy highlights the efforts that will be needed to ensure the contribution of the profession to the economic wellbeing of other emerging economies.

Keywords: Accounting profession, developing countries, culture, planned economy, emerging economy.

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4 Investigating Interference Errors Made by Azzawia University 1st year Students of English in Learning English Prepositions

Authors: Aimen Mohamed Almaloul

Abstract:

The main focus of this study is investigating the interference of Arabic in the use of English prepositions by Libyan university students. Prepositions in the tests used in the study were categorized, according to their relation to Arabic, into similar Arabic and English prepositions (SAEP), dissimilar Arabic and English prepositions (DAEP), Arabic prepositions with no English counterparts (APEC), and English prepositions with no Arabic counterparts (EPAC).

The subjects of the study were the first year university students of the English department, Sabrata Faculty of Arts, Azzawia University; both males and females, and they were 100 students. The basic tool for data collection was a test of English prepositions; students are instructed to fill in the blanks with the correct prepositions and to put a zero (0) if no preposition was needed. The test was then handed to the subjects of the study.

The test was then scored and quantitative as well as qualitative results were obtained. Quantitative results indicated the number, percentages and rank order of errors in each of the categories and qualitative results indicated the nature and significance of those errors and their possible sources. Based on the obtained results the researcher could detect that students made more errors in the EPAC category than the other three categories and these errors could be attributed to the lack of knowledge of the different meanings of English prepositions. This lack of knowledge forced the students to adopt what is called the strategy of transfer.

Keywords: Foreign language acquisition, foreign language learning, interference system, interlanguage system, mother tongue interference.

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3 Quality of Concrete of Recent Development Projects in Libya

Authors: Mohamed .S .Alazhari, Milad. M. Al Shebani

Abstract:

Numerous concrete structures projects are currently running in Libya as part of a US$50 billion government funding. The quality of concrete used in 20 different construction projects were assessed based mainly on the concrete compressive strength achieved. The projects are scattered all over the country and are at various levels of completeness. For most of these projects, the concrete compressive strength was obtained from test results of a 150mm standard cube mold. Statistical analysis of collected concrete compressive strengths reveals that the data in general followed a normal distribution pattern. The study covers comparison and assessment of concrete quality aspects such as: quality control, strength range, data standard deviation, data scatter, and ratio of minimum strength to design strength. Site quality control for these projects ranged from very good to poor according to ACI214 criteria [1]. The ranges (Rg) of the strength (max. strength – min. strength) divided by average strength are from (34% to 160%). Data scatter is measured as the range (Rg) divided by standard deviation () and is found to be (1.82 to 11.04), indicating that the range is ±3σ. International construction companies working in Libya follow different assessment criteria for concrete compressive strength in lieu of national unified procedure. The study reveals that assessments of concrete quality conducted by these construction companies usually meet their adopted (internal) standards, but sometimes fail to meet internationally known standard requirements. The assessment of concrete presented in this paper is based on ACI, British standards and proposed Libyan concrete strength assessment criteria.

Keywords: Acceptance criteria, Concrete, Compressive strength, quality control

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2 Solid Waste Pollution and the Importance of Environmental Planning in Managing and Preserving the Public Environment in Benghazi City and Its Surrounding Areas

Authors: Abdelsalam Omran Gebril Ali

Abstract:

Pollution and solid waste are the most important environmental problems plaguing the city of Benghazi as well as other cities and towns in Libya. These problems are caused by the lack of environmental planning and sound environmental management. Environmental planning is very important at present for the development of projects that preserve the environment; therefore, the planning process should be prioritized over the management process. Pollution caused by poor planning and environmental management exists not only in Benghazi but also in all other Libyan cities. This study was conducted through various field visits to several neighborhoods and areas within Benghazi as well as its neighboring regions. Follow-ups in these areas were conducted from March 2013 to October 2013 as documented by photographs. The existing methods of waste collection and means of transportation were investigated. Interviews were conducted with relevant authorities, including the Environment Public Authority in Benghazi and the Public Service Company of Benghazi. The objective of this study is to determine the causes of solid waste pollution in Benghazi City and its surrounding areas. Results show that solid waste pollution in Benghazi and its surrounding areas is the result of poor planning and environmental management, population growth, and the lack of hardware and equipment for the collection and transport of waste from the city to the landfill site. One of the most important recommendations in this study is the development of a complete and comprehensive plan that includes environmental planning and environmental management to reduce solid waste pollution.

Keywords: Solid waste, pollution, environmental planning, management, Benghazi, Libya.

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1 The Effect of Forest Fires on Physical Properties and Magnetic Susceptibility of Semi-Arid Soils in North-Eastern, Libya

Authors: G. S. Eldiabani, W. H. G. Hale, C. P. Heron

Abstract:

Forest areas are particularly susceptible to fires, which are often manmade. One of the most fire affected forest regions in the world is the Mediterranean. Libya, in the Mediterranean region, has soils that are considered to be arid except in a small area called Aljabal Alakhdar (Green mountain), which is the geographic area covered by this study. Like other forests in the Mediterranean it has suffered extreme degradation. This is mainly due to people removing fire wood, or sometimes converting forested areas to agricultural use, as well as fires which may alter several soil chemical and physical properties. The purpose of this study was to evaluate the effects of fires on the physical properties of soil of Aljabal Alakhdar forest in the north-east of Libya. The physical properties of soil following fire in two geographic areas have been determined, with those subjected to the fire compared to those in adjacent unburned areas in one coastal and one mountain site. Physical properties studied were: soil particle size (soil texture), soil water content, soil porosity and soil particle density. For the first time in Libyan soils, the effect of burning on the magnetic susceptibility properties of soils was also tested. The results showed that the soils in both study sites, irrespective of burning or depth fell into the category of a silt loam texture, low water content, homogeneity of porosity of the soil profiles, relatively high soil particle density values and there is a much greater value of the soil magnetic susceptibility in the top layer from both sites except for the soil water content and magnetic susceptibility, fire has not had a clear effect on the soils’ physical properties.

Keywords: Aljabal Alakhdar, the coastal site, the mountain site, fire effect, soil particle size, soil water content, soil porosity, soil particle density, soil magnetic susceptibility.

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