Browsing by Author "Abi, Khalida"

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    The Impact Of Organizational Trust On Achieving Organizationally Sustainability Within Msmes In El-oued
    (جامعة الوادي - University of Eloued, 2022-12-31) Soufat, Ouahiba; Abi, Khalida
    This study aims to highlight the impact of Organizational Trust (OT) in achieving Organizational Sustainability (OS) in terms of its economic, social and environmental dimensions.100 samples were collected from many Micro-, Small and Medium–sized Enterprises (MSMEs) in El-Oued province. Partial least squares structural equation modeling (PLS-SEM) using SmartPLS3.0 was used to perform latent variable analysis. The results indicate that organizational trust has a significant impact on achieving organizational sustainability. Implications for the results are discussed and recommendations for future research are also suggested.
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    Le Rôle D’ Iasb (international Accounting Standards Board) Dans Le Développement D’ifrs Et Son Application En Algérie-2009-
    (جامعة الوادي - University of Eloued, 2011-12-31) Serdouk, Fateh; Abi, Khalida; Chahed, Ilies
    La mondialisation croissante de l'environnement des entreprises renforce la nécessité de rendre compte des normes qui assurent la comparabilité des états financiers selon les pays et servir de base à la divulgation fiable et transparente de l'information financière aux intervenants. Le niveau de l'entreprise, en utilisant un ensemble de normes réduit le coût du capital. Pour les investisseurs, la disponibilité d'un langage comptable commun leur permet de mieux comparer les états financiers et de prendre des décisions d'investissement plus facilement. International Financial Reporting Standards (IFRS) émises par l'International Accounting Standards Board (IASB) ont déjà devenu la langue internationale des comptables. Entreprises dans plus de 100 pays sont soit requis ou autorisé à utiliser les IFRS, et en 2011, l'IASB prévoit d'augmenter le total à 150
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    A Review Of The Climate Change Funding Under The United Nations Framework Convention On Climate Change (unfccc) - With Reference To The Case Of Algeria
    (University of eloued - جامعة الوادي, 2018-06-30) Abi, Khalida
    The aim of this study is to give a review of the framework of multilateral climate funds which represent a funding mechanism under the United framework convention on climate change (UNFCCC), through its establishment, funding status and The World Bank's important role across the provision of financial intermediary services, as Trustee of the funds. as well as providing a set of agreed financial services that involve receiving, holding and investing contributed funds, and transferring them under the financial intermediary funds governing body. Moreover, we look to highlight the role of the multilateral climate change funds, to assist developing countries to combat climate change effects, through the promotion of its investments in the field of combating climate change effects, like renewable energies investments and to benefit from the funding of climate funds within UNFCCC. With reference to Algeria's current situation and the extent to which it benefited from funding in this framework.