Browsing by Author "Stefea, Petru"

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ASPECTS OF OBSTACLES FOR APPLYING ACTIVITY BASED COSTING (ABC) SYSTEM IN EGYPTIAN FIRMS
(UNIV AGRICULTURAL SCIENCES & VETERINARY MEDICINE BUCHAREST, 2013) Wadi, Osama Wagdi; Abbas, Karim Mamdouh; Stefea, Petru
The following investigation aims to determine the aspects of obstacles for applying Activity Based Costing (ABC) system in the Egyptian case and the significant differences among the effects of such obstacles. The Study used the survey method to describe and analyze the obstacles in some Egyptian firms. The population of the study is Egyptian manufacturing firms. This survey used the number of 392 questionnaires that were used throughout the total of 23 Egyptian manufacturing firms, during the first half of 2013. Finally, the study found some influencing obstacles for applying this system (ABC) and there were significant differences among the aspects of obstacles for applying ABC system in the Egyptian manufacturing firms.
ASPECTS OF OBSTACLES FOR APPLYING TARGET COSTING: A SURVEY OF MANUFACTURING FIRMS IN EGYPT
(UNIV AGRICULTURAL SCIENCES & VETERINARY MEDICINE BUCHAREST, 2014) Wagdi Wadi, Osama; Mamdouh Abbas, Karim; Stefea, Petru
The present investigation aims to determine the aspects of obstacles for applying Target Costing(TC) system in Egyptian case and the significant differences among effects of these obstacles. The study used the survey method to describe and analyze the obstacles in some Egyptian firms. The population of the study is Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 388 (21 Egyptian manufacturing firms) in 2013. Finally, the study found that there is a significant divergence among obstacles for applying Target Costing (TC) system in Egyptian manufacturing firms (Internal and external). The external dimensions are the most influence of internal dimensions, where the weakness of the competition is the highest effect in the external dimensions case but resistance top management is the highest effect in external dimensions case.
EGYPTIAN MUTUAL FUNDS ANALYSIS: HISTORY, PERFORMANCE, OBJECTIVES, RISK AND RETURN
(UNIV AGRICULTURAL SCIENCES & VETERINARY MEDICINE BUCHAREST, 2013) Abbas, Karim Mamdouh; Wadi, Osama Wagdi; Stefea, Petru
The present research aims to overview the mutual fund in Egypt. The establishment of the first mutual funds was achieved in 1994. Nowadays, the total mutual funds reached 90 funds, approximately. The income funds represent the largest share of the Egyptian mutual funds (40%), growth funds (25%) and the private equity funds is at least (1%). The total population of the Egyptian mutual funds reached 22. Finally, the study proved that the Egyptian mutual funds have an impact on fund return, total risk and systemic; when analysis relationship between risk and return. The study found influencing for mutual fund's objectives on Sharpe and Terynor ratios.