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'Wising Up to the Costs of Aging' looks at how falling fertility and rising life expectancy have combined to threaten the ability of many countries to provide a decent standard of living for the old without imposing a crushing burden on the young. In our lead article, Ronald Lee and Andrew Mason say that while population aging in rich industrial countries as well as in some middle- and lower-income countries will challenge public and private budgets in many ways, a combination of reduced consumption, postponed retirement, increased asset holdings, and greater investment in human capital should

Prize or Penalty: When Sports Help Economies Score"" looks at why countries vie to host the world's most costly sporting events. And, in a series of articles on ""After the Crisis,"" we discuss why some countries were hit harder than others; how were shocks transmitted round the world, and whether protectionist pressures might intensify in 2010. As usual, we take on a number of hot topics, including housing prices, bankers' bonuses, Ponzi schemes, and inflation targeting. In ""Picture This"" we see that the number of hungry is on the rise, topping 1 billion. Our regular ""People in Economics

يهدف هذا المقال إلى بيان مسؤولية المراجع الخارجي في ضوء معايير المراجعة الدولية، ولذلك تم الاعتماد على الاتجاهات الحديثة في منهجية المراجعة الخارجية وامتداد تدخل المراجع الخارجي، مع تبيان مسؤولية المراجع بالتركيز خاصة على: 1- الكفاءة المهنية للمراجع الخارجي وجودة أداء أعماله،وهذا ما أكده Mautz بأن الكفاءة المهنية مفترضة في المراجعين دائما فهي ليست محل شك من وجهة نظره، ولكن العديد من الانتقادات الموجهة للمراجعين بأنهم يعملون في مجالات لا تتوافر لديهم فيها التأهيل العلمي أو التدريب الكافي. 2- استقلاليته وموضوعيته؛ ومثال ذلك أن تقديم المراجع الخارجي لأعمال أخرى بخلاف مهنة المراجعة يؤثر سلبا على استقلاليته لأنها تخلق تعارض في المصالح، وهذا ما أكدته الدراسة التفصيلية لـ MetacalfLee".وكذا دراسة Mautzet Sharaf والتي ترى أن المنافسة الشديدة بين مكاتب المراجعة تجعل من الصعب على المراجعين أن يحافظوا دائما على استقلالهم عند اتخاذ القرارات في عملية المراجعة. وعلى ضوء ذلك، يجب التأكيد على ضرورة تحديث معايير المراجعة المعتمدة وخاصة في التشريع الجزائري من طرف الجهات المهتمة بالمهنة.وكذا تفعيل العمل الرقابي على جودة أداء مكاتب المراجعة من طرف الجمعيات والمعاهد المهنية لان ذلك من شأنه رفع كفاءة عمل المراجع الخارجي. أيضا وجوب تدعيم استقلال المراجع الخارجي في الجزائر خاصة وأنه وإذا أخذنا الجزائر مثالا فنجد أنه لا يزال يعمل تحت وصاية وزارة المالية ; This study aims to indicate the responsibility of the External Auditor on the expectations gapin the light of international auditing standards and to achieve this goal we relied on secondary data from books and references and the theoretical framework studies about external audit, as well as recent trends in the methodology of the external audit and an extension into the external auditor, with the monitoring features of the expectations gapanditsreasos, after we suggest some solutions to narrow with explaining the responsibility of the External Auditor to This study has concluded a set of results: that there are many factors associated with the responsibility of the External Auditor: 1- Professionalism of the External Auditor and the quality of the performance of his works, and this was ...

After getting rid of ISIL's military presence in Iraq, the problem of having a strategic vision in recruiting the PMF strengthened national security. In addition to the internal and external challenges that do not agree on a unified vision about these forces, which now has a law and regulation governing its work. In light of these changes, a vision is formed of the possibilities of employing these forces and making them an independent institution linked to the commander in chief of the Iraqi armed forces while preserving their national identity. The study was divided into two major parts. The first included the political and doctrinal dimensions of issuing the fatwa of jihad and the stage that witnessed the establishment of Hashed al-Shaabi. The second part included the strategic vision of employing Hashed al-Shaabi in a post- ISIL period. This part dealt with the obstacles to the strategic recruitment of Hashed al-Shaabi. Internal obstacles such as terrorism, political sectarianism and administrative corruption. The external obstacles dealt with the positions of some international and regional forces toward Hashed al-Shaabi and It's relationship with Iran. The last part discussed the possibilities of strategic recruitment of Hashed al-Shaabi in Iraq. The study relied on a number of references that dealt with the subject of Hashed al-Shaabi in several languages, such as books, analysis of research centers and academic articles for specialized researchers and media such as newspapers and television. In addition to the laws and decisions of the Iraqi government issued about Hashed al-Shaabi.

تهدف الدراسة إلى التعرُّف على درجة الالتزام بممارسة الشفافية الإدارية في الأقسام الأكاديمية النسائية في كلية إدارة الأعمال بجامعة الملك سعود، وذلك من خلال التعرف على درجة الالتزام بممارسة الشفافية الإدارية الداخلية والخارجية فيها، والتعرف على أهم متطلبات الالتزام بممارستها، وأهم المعوقات التي تواجه الالتزام بممارسة الشفافية الإدارية فيها. وأظهرت نتائج الدراسة؛ أن درجة الالتزام بممارسة الشفافية الإدارية الداخلية وكذلك الخارجية جاءت" متوسطة "وفقا لآراء مفردات عينة الدراسة. كما أوضحت نتائج الدراسة أن أهم متطلبات الالتزام بممارسة الشفافية الإدارية تتمثل في: الالتزام بأخلاقيات الوظيفة العامة، واحترام حقوق العاملين وخصوصياتهم. وأن أهم معوقات الالتزام بممارسة الشفافية الإدارية تتمثل في " قلة وعي العاملين بما يجب أن يحصلوا عليه من حقوق مقابل ما يكلفون به من أعمال، وتعدد الجهات الرقابية وتداخل مهامها، والمركزية الشديدة لعمليات صناعة واتخاذ قرارات الكلية. ; The study aims to identify the degree of commitment to the practice of administrative transparency at women academic departments, Faculty of Business Administration, King Saud University, by identifying the degree of commitment to exercising internal and external administrative transparency, to identify the most important requirements of commitment to its practice, and to identify the most important obstacles hindering the commitment of practicing administrative transparency. The results of the study showed that the degree of commitment to the practice of internal and external administrative transparency was "moderate" according to the views of the sample of the study. The results of the study showed that the most important requirements to adhere to the practice of administrative transparency are commitment to the ethics of the public service, and respect for the rights and privacy of workers. And that the most important impediments to the commitment to exercise administrative transparency is the "lack of awareness of the workers of the rights they should get in exchange for the tasks assigned to them, and the multiplicity of regulatory bodies and overlapping tasks, and the centralization of the intensive processes of the business, and decision-making at the college level.

This research shed lights on the strategic impact of the regulatory factors on the administrative decision in the period from 2006 to 2016 - an applied study on Jordan Phosphate Company. The study focused mainly on observations and questionnaire. The questionnaire included personal data and statements dealing with organizational factors and administrative decision. The most important results are: The regulations and instructions helped to develop the administrative decision of Jordan Phosphate Company, and the process of administrative authorization within the Jordan Phosphate Company helped to achieve efficiency and good performance. In the light of the results, a number of recommendations were made, including: the need to take into account the internal and external factors so as not to adversely affect the process of administrative decision-making, the use of experts in the field of administrative decision-making to solve problems in the Jordanian Phosphate Company and raise the efficiency of performance, besides the attention to remove the obstacles that limit the participation of employees in Jordan Phosphate in administrative decision-making.

The geo-economy presents Lebanon with challenges associated with being a nexus for regional fault lines and risks from its dependence on capital inflows. Despite markedly improved security conditions since the start of 2015, anxiety over regional turmoil and potential spillover effectspersist. All the while, Lebanon continues to be, by far, the largest host of Syrian refugees (in proportion to the population). In addition, the economy's dependence on its diaspora to finance internal and external imbalances exposes Lebanon to economic and political conditions beyond its influence. Despite these challenges and risks, the political process remains impaired with the vacant presidency completing its second year with uncertain prospects of a near-term resolution. On the other hand, a short-term solution has been found to the garbage crisis that has left piles of trash uncollected on the streets across the country since summer 2015. The Lebanon Economic Monitor provides an update on key economic developments and policies over the past six months. It also presents findings from recent World Bank work on Lebanon. It places them in a longer-term and global context, and assesses the implications of these developments and other changes in policy on the outlook for Lebanon. Its coverage ranges from the macro-economy to financial markets to indicators of human welfare and development.

The Lebanon Economic Monitor provides an update on key economic developments and policies over the past six months. It also presents findings from recent World Bank work on Lebanon. It places them in a longer-term and global context, and assesses the implications of these developments and other changes in policy on the outlook for Lebanon. Lebanon continues to be impacted by the domestic political stalemate and regional turmoil, particularly along its border with Syria. Economic activity picked up in the second half of 2014. Stronger economic performance and lower oil prices pushed real GDP growth to an estimated 2.0 percent in 2014, compared to 0.9 percent in 2013. One-off cosmetic and unsustainable measures rather than policy actions helped improve the fiscal balance in 2014. We estimate the overall fiscal deficit to have declined by 2.3 percentage points. Declining imports lead an improvement in the current account balance. In 2014, a fall in merchandize imports induced a 4.4 pp reduction in the current account deficit to a still-elevated 22.2 percent of GDP. This trend is projected to continue in 2015 helped by falling oil prices and a depreciating euro, Headline inflation plummeted from 2.7 percent in 2013 to 1.9 percent in 2014 and is expected to remain tempered over the medium term. Lebanon s economy continues to be exposed to external shocks. The border with Syria is increasingly menacing as coordinated attacks by ISIS and Al Nusra are being launched more frequently from their bases in Syria. Inefficiencies in power generation impose sizable macroeconomic costs on Lebanon. The Lebanese electricity sector has been underperforming for decades with considerable socio-economic costs. The macroeconomic impact has been massive.

تتولّى الإدارةُ العامَّةُ إدارةَ شؤونِ الدولةِ وتسييرَ أُمورِها بما لها مِنْ سُلُطاتٍ وامتيازاتٍ منحها إيّاها المُشرِّعُ تحقيقًا للمصلحةِ العامَّةِ، وإنَّ أخطرَ هذهِ الامتيازاتُ هو حقّها في إصدارِ قراراتٍ مُلزِمةٍ بإرادتها المنفردة ومن ثم يجد الأفراد أنفسهم في مواجهةِ قرارٍ مُلزَمين بتنفيذهِ من دون أنْ يكون لهم الحقَّ في رفضهِ أو إبداء رأيهم فيه، وينبغي ظهور هذه الإرادة الباطنة بمظهرٍ خارجيٍّ حتى يعلم بها الأفراد المعنيون بتنفيذها وهو ما يُطلَق الظهور عليه"شكل القرار الإداري" لذا يُعَدُّ ضمانةً للأفرادِ لأنَّه يُحيطهُم عِلمًا بما تُقرِّره الإدارة تجاههم. ويُعَدُّ عيبَ الشكلِ في القرارِ الإداريِّ من أسبابِ الطعنِ فيه بالإلغاءِ؛ لأنَّه ينصَبُّ على رُكنٍ أساسيٍّ من أركانِ القرارِ الإداريِّ لا يستقيم من دونه، فالإدارةُ مُلزَمةٌ بأنْ تُفرِغَ إرادتَها بالشكل الذي يُحدِّده القانون وللقضاء الإداري سلطةَ إلغاءِ القرارِ المعيبِ بعيبِ الشكلِ. وتَبرزُ أهمّية ركن الشكل في خصوصيَّته؛ لأنَّه يُنظِّمُ ويضبطُ عملَ الإدارةِ في صورةٍ محدَّدةٍ دقيقةٍ وقانونيَّةٍ ممَّا يَستتبِعهُ ضمانُ مشروعيَّةِ القرارِ الذي تُصدِره الإدارة، فالتزام الإدارة به يُؤدِّي إلى تحقيق المصلحة العامَّة؛ لأنَّه يُظهِر إرادة الإدارة في صور ومظاهر خارجيةٍ معلومةٍ للأفرادِ بِغيةَ الالتزامَ بها وتنفيذها. ; The Public Administration Assumes The Management of The Affairs of The State And The Conduct of Its Affairs With The Powers And Privileges Granted To It By The Legislator In order To Achieve The Public Interest، And The Most Dangerous of These Privileges Is Its Right To Issue Decisions That Are Binding on Their Individual Will، And Therefore Individuals Find Themselves With A Refusal To Confront Them Without Facing Their opinion on It، And Since This Inner Will of The Administration Should Appear In An External Appearance Until The Individuals Concerned With Its Implementation Know About It And This Appearance Is What Is Called The "Administrative Decision Form" So It Is Considered A Guarantee For Individuals Because Debriefed Note Determined By The Administration Towards Them. The Importance of The Corner of The Form Emerges In Its Privacy Because It ...