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The development of accounting profession and auditing in developed

countries have received considerable attention in the accounting literature.

However, the accounting profession and auditing in developing countries have

been neglected. Therefore, this study critically evaluates the development of the

accounting profession in the developing country context, specifically in Libya.

This paper sheds light on the phases of accounting development in Libya, taking

into account some factors that affect the accounting practice in the country. These

factors include: the Libyan economy; Libyan culture; foreign investment; Big 4

auditors in the country; compliance to the Global Accounting Standards (e.g.

IASs, ISA and IFRS) and Libya’s application to WTO.

World over the air travel is the fastest growing source of greenhouse gases leading towards global climate change. Estimates show that each long distance flight of a 747 adds approximately 400 tons of CO₂ to the atmosphere. Like elsewhere in Libya too with the expected threefold increase in air travel over the next 30 years, the reliability and environmental impact of aviation are becoming critical issues for the future of flight in the country.

This paper is designed to present greener sky initiative indicating how Civil Aviation Technical College based at Sbia Libya in its march towards sustainable aviation is focusing on critical technologies like: (a) Integrated modeling of vehicles, atmospheric impact, and noise (b) optimization of new aircraft concepts and operations including environmental impact and (c) distributed, adaptive sensing and control. It treats sustainability is the way forward for aviation to …