عرض العناصر حسب علامة : فيروس كورونا

لقد أجبر الوباء الجميع على تغيير نموذج أعمالهم فمع خروج الشركات من السبات وتكثيف العمليات لتلبية متطلبات اقتصاد ما بعد الأزمة، يتوقع المدراء الماليون مجموعة مختلفة من المهارات من المحاسبين في المستقبل.

تهدف هذه الدراسة إلى تقديم دليلا مبکرا عن أثر التدابير الإغاثية المتخذة من أجل مکافحة جائحة COVID19 على العلاقة بين المحاسبة عن خسائر الائتمان المتوقعة وکل من إدارة الأرباح من ناحية، وإدارة رأس المال التنظيمي من ناحية أخرى. وذلک في ظل ظروف عدم التأکد التي تشوب الاقتصاد ککل، وتؤثر على المحتوى الإعلامي لمخصصات الخسائر الائتمانية في البنوک.

- هدف الدراسة: تمثل الهدف الرئيس للدراسة في عرض وتحليل الآثار الحالية والمحتملة لتداعيات جائحة فيروس کورونا المستجد (COVID-19) ببيئة التقارير المالية، وبيان محددات الإفصاح المحاسبي عن معلومات الجائحة في ضوء متطلبات معايير المحاسبة الدولية والمصرية والإصدارات والممارسات المهنية ذات الصلة، وتحديد أهم المشاکل والتحديات التي تعوق هذا الإفصاح وآليات مواجهتها. فضلاً عن قياس تأثير محددات الإفصاح المحاسبي على القيمة السوقية للأسهم بالبورصة المصرية.

معلومات إضافية

  • البلد مصر

The research aims to define the roles that the internal audit activity can play in Egyptian business enterprises to confront the crisis of the spread of the Corona virus (Covid-19), and discover the challenges that the internal auditors may face while performing their work during the period of the epidemic.

معلومات إضافية

  • البلد مصر

شهد العالم الاقتصادى العديد من الأزمات المصرفية المتکررة على المستويين المحلي والدولي، على مدار الأربعين سنة الماضية، مثل الأزمة المالية العالمية وأزمة الديون السيادية الأوروبية وأزمة القروض غير العاملة، جميع هذه الأوقات العصيبة في تاريخنا المالي الحديث، تدل على جوهر طبيعة أعمال البنوک الخطرة (Luca et al,2020)، ويتفاقم أثر تلک الازمات على قطاع البنوک في ظل قدرة معدى التقارير المالية باستخدام ما يتوافر لديهم من خبرات ومهارات محاسبية في خداع مستخدمى القوائم المالية باستخدام آليات ادارة الارباح، وقد اثبتت الممارسات العملية ان ادارات البنوک بشکل عام لا تجد أفضل من مخصصات القروض في ادارة ارباحها (حسن، 2016) .

معلومات إضافية

  • البلد مصر

واجهت مصر العديد من التبعات الاقتصادية على إثر التعرض لأزمة فيروس کورونا المستجد بشکل مفاجئ, انعکس بعضها بشکل مباشر على المرکز المالي للمنشآت وکان للبعض الآخر انعکاس على الاقتصاد ککل عن طريق التأثير على قطاعات هامة وحيوية مثل السياحة والتشييد والبناء وغيرها من القطاعات وبالتالي على معدلات دخول الأفراد.

معلومات إضافية

  • البلد مصر

دراسة وتحليل لتأثير التداعيات الإقتصادية، والآثار المالية لفيروس کورونا، على عمليات المحاسبة والمراجعة، وإنعکاساتها على مسؤوليات مراقب الحسابات.

معلومات إضافية

  • البلد مصر
الخميس, 22 سبتمبر 2022 09:43

دليل لإدارة العاملين عن بُعد

دليل Recamov لإدارة العاملين عن بُعد.

معلومات إضافية

  • المحتوى بالإنجليزية A Guide to Managing Your Remote Workers
    07 December 2020
    The world we have found ourselves living in right now is unsure, scary, brand new, and exciting all at once. All of our lives have changed in one way or another over the past year due to the crisis of Covid-19, with the majority of us having to adjust to working from home.

    Moving your organization from an office setting to a makeshift workplace is definitely not easy, especially when it is abrupt and unexpected. There are so many inevitable challenges that both employees and managers come up against: slips in concentration, distractions, loneliness, ineffective communication, and much more.

    However, remote working doesn’t have to equal disaster. That’s why we’ve put together this guide to managing your remote workers effectively so that you have one less thing to worry about. Living through a pandemic is difficult enough without your business having to struggle.

    Keep reading and you’ll find out just how to identify any potential issues that your company could be experiencing due to having to work remotely, and a definitive list of tried-and-tested ways to combat these issues.

    Common Challenges Managing Remote Work
    There are many challenges that you may well come up against when you begin managing your newly remote employees. We’ve outlined the key issues that you could face, as it’s always best to be aware of them. There’s no need to worry though, we’ve also put together a handy list of tricks for you all about how managers can best support their team remotely.

    Many people who work in roles like remote illustration jobs or remote SEO jobs may be more used to working from their homes. However, for the vast majority of staff, it will be an entirely new experience to work for their organization from a distance.

    Identifying challenges is the first step towards solving them. Many of these issues are somewhat inevitable due to the nature of remote work.

    Communication
    Initially, one of the hardest challenges that you’ll come up against is learning how to effectively communicate with your employees.

    Besides the obvious problem of not being able to see the people you work with and interact with them on a daily basis, there are more implicit communication issues that your managers need to tackle to keep your employees happy.

    Firstly, a lot of the intent behind online messages can get lost in translation as it can be hard to detect someone’s mood or tone from a simple text or email. This is especially if you are communicating with a member of the team with who you are not as well acquainted!

    Failing to communicate regularly with your staff can have disastrous consequences. Top tips for avoiding this include never canceling on a team call or one-on-one check-ins. Any cancellations, unless totally necessary, will cause your employees to lose confidence in your business and feel as though their time has been wasted.

    Making people feel important and listened to is vital within a successful company, and effective communication is the key to this.

    Supervision
    With remote working comes a new sense of independence and responsibility for your team members, which many will struggle with.

    A lack of face-to-face supervision and managerial feedback can be tough for all involved. For supervisors, there will be worries that employees are not working as hard or efficiently as they should be, and for employees, there will be struggles without proper access to the support and communication that supervision provides.

    Remote working is a new concept for the vast majority of people, and so it is likely that we’re going to slip up. This could mean that a lack of in-person supervision which in turn, reduces productivity and confidence.

    Access to information
    A huge challenge to be overcome is the barriers to access to information. Many newly remote workers will end up spending a lot of time trying to locate information from the company or from co-workers in a way that they wouldn’t in an office. Everything takes longer: sending an email requires waiting for a response, whereas leaning over a desk to ask your colleague something takes seconds.

    Limited access to information will not do any favors for the culture of your organization or the confidence of your staff. This is why it is so important that you have the best software and tools, as with outdated technology or poor organization your team members will struggle to find information that they need, become confused, and possibly make harmful mistakes.

    Social isolation
    A very sad reality of working remotely for many is an impinging feeling of social isolation. Spending the majority of your time by yourself trying to concentrate without any face-to-face interaction can definitely take its toll.

    This can be especially hard if you are used to working in an environment where you are surrounded by people. To go from this to being somewhat isolated can be a difficult and sudden transition. A potential side-effect of this isolation over an extended period of time is that some workers feel a diminished sense of belonging to their company.

    Home Distractions
    Somewhat unavoidable is the problem of home distractions with remote work. Some people are more equipped than others to be able to work despite distractions, but the majority of us will succumb to them to an extent.

    A sudden transition to remote work means that many will not have a dedicated workspace ready to use in their homes. This means that they will be working in communal spaces or areas which are not conducive to concentration. We must also take into consideration that more than one member of a given household could be working from home, which can increase the possibility of home distractions.

    Common distractions around the house include family members or friends, parenting responsibilities, pets, and loud noises. Fostering a level of closeness between employees and with managers can help to create a culture of openness in which everyone can share their best tips for how to avoid getting distracted.

    Home distractions

    How Managers Can Support Remote Employees
    After reading of the challenges that can arise from managing remote teams, you may be feeling worried about the future of your business. We’re here to tell you that there’s no need for concern!

    All of the aforementioned issues can be remedied. As long as you have the right tools and attitudes, there is no reason not to be able to still connect with your employees and keep them moving with positivity and an excellent work ethic!

    We’ve outlined some of the ways in which you can combat common issues with remote working, whether this be with part-time remote jobs or roles which are more traditionally suited to an office environment.

    Daily Structured Routine
    It is absolutely essential to come up with and stick to a daily structured routine. This should be implemented and monitored by supervisors to ensure that some sense of normality and system is adhered to.

    An excellent and simple method to incorporate routine into how your employees work is to schedule a daily check-up via a video or audio call using software like Zoom. Some supervisors prefer this to be a series of one-on-one calls, whilst others would rather have a call with all team members. Topics to be covered during these calls include asking how work is progressing, if anyone has concerns or questions, and laying out plans of action for future projects or tasks.

    Any way in which you want to check up on your staff is valid, as long as it is pre-planned and regular. This gives your staff a sense of structure reminiscent of their old work environment and lets them know that you are there if they need to communicate anything to you.

    Another benefit of incorporating a daily structured routine into the lives of your teams is that managers will get to interact with employees potentially more than they did before the work environment went remote. An employee will now feel like they can put a name to a face for many of their colleagues which can be a great step in bringing the business together and encouraging trust and productivity.

    Provide Tech Solutions
    The days in which email alone was a sufficient means to communicate with colleagues are over. Managing your new remote workers requires a more sophisticated way to communicate.

    Those who work from home benefit from having multiple technology solutions, such as video conferences and direct messages. There are so many tech solutions out there, it’s just a matter of choosing the ones that work for you and your employees the best.

    Managing remote workers makes the arranging of meetings much harder. You can no longer walk into a room and round everyone up for a talk. Instead, you’ll have to find the right technological solutions that work for everyone. The best tools will enable managers and employees to stay on the same page and organize part of your time for you.

    A communication tool that is audio-visual such as video conferencing or phone calls can have many advantages for workers, such as allowing for increase shared knowledge and reducing a sense of social isolation.

    What’s more, there are much better ways of expressing particular tones and intents than sending a rudimentary email. What can be much better is communicating through video or by using GIFs and emoticons on a messaging application such as Slack.

    Provide tech solutions

    Clear Terms and Outlined Brief
    In order to further maintain structure and efficiency, it is a good idea for supervisors to outline clear briefs and terms.

    An excellent system that supervisors can use to do this is by setting rigid expectations for their teams in terms of communication and workload. For example, let your workers know when is the best time for them to contact you, when to expect video conference calls, and when it is appropriate to use direct messaging, email, and so on.

    Organizing rules of engagement is a great method of keeping consistency within your business and can be very satisfying then carried out efficiently.

    It is important to establish clear times and an outlined brief as soon as possible when managing remote employees. This way every member of the team will be able to communicate effectively with each other, share information as needed, and set the tone for what is expected of them while working at home.

    If you work within a large organization, there is a chance that members of your staff will be working in different time zones. Keep this in mind when creating schedules and check-ins, as not every employee will be available at the same time as others.

    Many employees struggle with working remotely initially because they fail to adapt to no longer being in their workplaces. Making everything clearly outlined and detailed, with tips for them to follow during their first time working without direct contact is a great method of inspiring confidence and providing support.

    Social Engagement
    One of the easiest and most important ways that managers can support remote workers is through engaging in social interaction whenever possible. A simple means to do this is allowing time at the beginning or end of a work call to discuss non-work related topics, such as how everyone is doing, or what they are up to.

    It may seem obvious, but social engagement can do wonders for any business, remote or otherwise! Going from working in an office surrounded by people to being stuck inside by yourself all day can be really tricky, so managers should always try and encourage social interaction.

    Human beings are social creatures, so at the very least your colleagues should all know each other by first name and be comfortable chatting. Failure to foster social engagement in your organization can have serious health impacts on your staff.

    A long-term impact of loneliness (which can be triggered from remote work) is the development of a depressive or anxious state. A good manager will be aware of this and be actively working towards avoiding their teams reaching such a state.

    Not only this but encouraging employees to interact with each other can also be effective in reducing feelings of social isolation and increasing mutual knowledge. Virtual events or even informal chats over a messaging app or on the phone can be really helpful in building up trusting relationships.

    Team Player
    As a manager, one of the biggest mistakes you can make is to distance yourself from your employees too much. You want to be personable and approachable in order to cultivate a culture of transparency and openness in your office. The alternative to this is coming across as either intimidating and far-removed from the work and lives of the employee, which is definitely not desirable.

    To combat this common issue, supervisors should engage with their employees by offering encouragement, work advice, and emotional support if necessary. In the context of remote work, where many people experienced an abrupt and stress-inducing change to their lives, it is important for managers to empathize with this and listen to their employees.

    Easy ways to become more of a team player include encouraging social interaction amongst colleagues, taking the time to listen to concerns or feedback from an employee, and providing reassurance and resources when needed.

    Many companies who work remotely will organize an event once a week or fortnight as a way to check in and be present with its employees. A great way to do this is by hosting virtual parties or starting a club where managers and employees can send a book or article they enjoyed recently, for example.

    Final Thoughts
    Trying to manage many employees remotely for the first time is challenging and can feel difficult or frustrating at times. The majority of companies who have had to go remote in the past year did not plan on doing so, meaning that they had to overcome many unknown dilemmas and hurdles.

    It is a learning process for everyone within a business to figure out how to effectively work from home, but it is the job of managers to ensure that the transition to working remotely for the first time is successful and as smooth as possible.

    However, it is entirely possible for companies to be just as successful with a remote team as they were within an office setting. Some of the rules and methods may be a little different or unconventional, but the fundamentals of managing a team remain the same.

    Make sure to follow the guide that we’ve given you, and always be aware of any challenges that either you or your employees are facing. The most important part about managing remote teams is making sure that everyone is happy and actively wanting to continue working. Ensuring this means sticking to the tips we’ve outlined for you above, and always remembering to be a team member.

    We will get through the Covid-19 pandemic together, and if you manage your newly remote workers well, your company can come out the other side more successful than ever!

يقوم مديرو العمليات الذين يتعاملون مع تعقيدات عالم متغير ومتقلب بإعادة بناء عملياتهم من الألف إلى الياء لتزدهر في المستقبل.

معلومات إضافية

  • المحتوى بالإنجليزية COOs navigating the complexities of a changed and volatile world are rebuilding their operations from the ground up to thrive in the future.
    Three questions to ask
    How are you turning your supply chain into an agile supply network?
    Are you ready for the data and technology risks that come with connected operations?
    How does the workforce fit into your plans for resilient and sustainable operations?
    Until recently chief operating officers (COOs) have focused primarily on fine-tuning the value chain for speed to market, efficiency and profitability. But the world has changed — at first gradually and now suddenly. Over the last several years, empowered consumers, employees and investors, climate change, geopolitics and technology innovations have disrupted organizations, pushing them to change how they operate. Over the last 18 months, the COVID-19 pandemic turned that slow push into a giant, forceful shove. And COOs have had to figure out on the fly how to operate in this changed environment.

    Organizations may still be making the same products and services, but everything about how these products and services are designed, manufactured and delivered to customers is different. This shift is forcing COOs to reimagine their supply chains for agility and sustainability as much as optimization. Across the enterprise, technology innovations are helping COOs transform how the business operates to meet multiple, simultaneous demands from a range of stakeholders — and increasing the chances of cyber infection. Reskilling and upskilling the workforce can help accelerate digital transformations and address cyber risks. And all this in the global context of economic and techno-nationalism.

    To navigate this increasingly complex and volatile world, COOs need to reframe their future for operational resilience and sustainability.

    Low angle view of lighthouse by rocky mountain against sky1
    Chapter 1

    Resiliency begins with visibility
    Leading COOs are making the leap from linear supply chains to agile networked ecosystems.

    How EY can help
    Supply Chain Transformation
    Consulting at EY can turn your supply chain transformation ambitions into reality through the power of people, technology and innovation. Find out more.

    Read more
    Operational resilience begins with the value chain. As a leading COO, you need to transform your organization’s rigid, linear value chain into an agile, networked ecosystem. There are three areas to prioritize for measurable results.

    1. Create real-time, end-to-end visibility
    Today’s technology allows you to cost-effectively build a virtual model of your physical end-to-end supply chain. Known as a digital twin, this virtual model gathers and connects data from various sources and systems across the supply chain network to create a virtual replica, containing the same supply entities, parameters and financial targets. Leveraging digital twins paired with simulation capability, you can then use control towers to make data-driven decisions using real-time data, improving agility in both sensing and responding to disruptions. With the accelerated speed of disruption today, simulations need to be repeated and acted upon continuously to manage the risks.

    2. Develop resilient and sustainable sourcing
    Resilient and sustainable decision-making relies on constantly finding the right sourcing balance. Diversity of sources can help maintain competitiveness. However, over-diversification can limit your ability to develop trusted relationships with suppliers. At the same time, vendor and geographic concentration could leave you vulnerable to disruptions such as vendor insolvency or civil unrest. Today’s volatile and ESG-focused environment demands prioritizing trusted partnerships and ecosystems to mitigate risk, improve operational assurance, and support sustainable strategies.

    To know who to trust and where the risks are, you need a sourcing strategy that maps and tracks suppliers, facilities and products down to raw materials. This approach will help to improve operational transparency and traceability, and allow analysis of supplier compliance, KPIs and supply chain risks.

    3. Build omni-capable networks
    Delivering products and services when, where and how customers expect them requires agility and the right capabilities. This may mean fulfilling a customer’s need faster and cost-effectively from a store rather than a distribution center if it’s closer and has the inventory. Building the right distributed order management (DOM) capabilities coupled with digital control towers for Tier N visibility can help maximize the value of inventory through accuracy and visibility, positioning it where it’s most needed.

    Windmills on field against sky2
    Chapter 2

    Net-zero operations provide net positive business benefits
    Leading COOs see stakeholder demands for improved ESG performance as more than a compliance exercise.

    Related article
    Why net-zero supply chains are the next big opportunity for business
    Why net-zero supply chains are the next big opportunity…
    Focusing on sustainability encourages you to rethink your business for the f…

    2 Aug 2021 Velislava Ivanova
    Value chains also hold the key to sustainable operations. Many organizations have committed to or have ambitions to decarbonize their operations through net-zero targets. Leading COOs have three ways to turn what is often seen as a compliance exercise into a new source of competitive advantage and an important driver of transformation.

    1. Decarbonize the value chain
    Efforts to decarbonize the value chain begin by assessing your organization’s carbon footprint — as well as the carbon footprint of every partner and supplier in your ecosystem. In doing so, you can identify ways to reduce greenhouse gas emissions, set emissions reduction goals, prepare reporting and improve rating scores against global guidelines. Real-time visibility, quantification and traceability of data throughout your extended operations are prerequisites for this kind of assessment and action — as is a clear business case to support it. However, the benefits of improving ESG performance across the entire value chain are clear: enhanced processes, lower costs, increased productivity, innovation, differentiation and improved societal outcomes.

    2. Build circular product lifecycles
    In addition to your decarbonization efforts, as the COO, you’ll want to take the lead in working with other business units to design products for a second life, or that can be recycled or repurposed. To engage in the circular economy, you’ll need to implement circular operating models with closed material loops. As always, gathering data along the value chain and conducting analyses are critical to identify circular market opportunities.

    3. Embrace tax planning
    Tax penalties and incentives are playing a key role in driving sustainability initiatives globally. Work closely with the tax leader to align the organization’s tax profile with your operational footprint. You may decide, for example, based on tax implications, to relocate heavy-emitting operations to jurisdictions where tax penalties are lower or incentives are higher. However, in doing so, you will need to balance the benefit of relocating with potential downside implications, such as transfer pricing adjustments that may not be favorable, or the reputational risk of moving emissions rather than reducing them. By teaming with tax, you can help to reduce the impact of carbon taxes, while taking full advantage of sustainability incentives — with a particular focus on circular supply chains.

    Low angle view of industry against clear sky3
    Chapter 3

    Tech and data ecosystems balance rewards and risks
    Opening operations to better, faster decision-making also increases third-party risks and cyber attacks.

    A suite of new technology tools — intelligent automation, data and analytics, internet of things (IoT), cloud — are helping COOs gather real-time data, sense and measure current reality, and predict and act in near real time. Used to maximum effect, these tools can help you build agile supply networks and elevate business performance across the enterprise.

    Many COOs undertaking digital transformations to incorporate these new tools continue to make decisions using statistics, intuition and experience. As a COO, you need to be making decisions that are predictive and data-driven. But with this expanded potential comes increased risk. Data-driven decisions require petabytes of data. As a result, you may be integrating third-party technologies and acquiring third-party data to better anticipate customer needs, build networked supply chains that can manufacture personalized products, and innovate a new generation of logistics that can deliver products faster and more cost-effectively.

    In the quest to gather as much first-party data as possible, you may also be more willing to open operations, networks and systems to wide-ranging connectivity, including areas that have never before been connected to the internet. The more connections an organization has — to systems, networks, suppliers, partners and ecosystems — the greater the risk of infection and attacks such as ransomware.

    According to the EY Global Information Security Survey 2021, many organizations are still accustomed to a reactive cybersecurity mindset. As a COO, you must adopt a mindset of security by design. Security by design requires integrity analyses when the technology is acquired and then testing of the technology as it’s introduced into the organization. Cybersecurity is also easier to manage in a cloud environment than in a legacy environment. But the integrity of data in the cloud is only as good as the integrity of the third parties that supply it. Developing trust among third-party suppliers requires a change in governance and management operations.

    You’ll also need to rethink the definition of workforce. It’s harder today to distinguish between a third-party provider, customer, employee and contractor. In this context, the workforce acts as a mechanism for propagating malicious code and a vulnerable point of attack by threat actors.

    Pigeons flying in city4
    Chapter 4

    Resilient operations require a resilient workforce
    Employees need to feel good about where they work and confident in their contribution.

    Today’s supply chain and operations workforce needs to analyze data, identify outcomes and offer recommendations. This requires a digital fluency and familiarity with information and processes that may not come naturally to traditionally trained workers. In a recent EY survey, Reinventing the supply chain for an autonomous future, only 44% of respondents said their employees were prepared for digital innovation in the supply chain.

    As a COO, knowing your people are at the center of any successful rebound strategy, you’ll want to work with the chief human resources officer (CHRO) to mix recruiting with upskilling, retooling and continuous improvement. Additionally, consider a redesign of your workforce to access capabilities across people, process, technology, analytics and metrics. This may include working with both the CHRO and the chief information security officer (CISO) to upskill employees to become “citizen developers.” This approach will have the advantage of gaining a combined skillset that blends IT skills with knowledge of the business. By working directly with the CISO and the cybersecurity team to nurture “citizen developers,” you also improve your function’s ability to better manage the rising torrent of cyber risks.

    In addition to assisting in skills development, you’ll want to motivate your people by creating a purpose-led vision of the future. This includes a clear development path with performance incentives. You’ll want to work with the CHRO to design individual programs that support the health and well-being of each of your employees. These efforts provide employees with more confidence in what they do and more satisfaction about where they work.
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في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

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إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

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