AE_Vol 06 N 02
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Item السلوكات الإستراتجية للمؤسسة تجاه المسؤولية الاجتماعية - دراسة حالة الجزائرية القطرية للصلب -(جامعة الوادي - University of Eloued, 2024-01-25) كريد, فيصلThis study aims to determine the position of the Algerian company’s strategic behaviors towards corporate sociale responsibility (CSR). To achieve this objective, we have tried to collect those behaviors based on the most relevant authors’ contributions, and then, we have gathered them into three levels, to analyse the engagement of Algerian Qatari steel (AQS) in social and environmental dimensions. In the end, we have concluded that the group generally swings between two levels: Implicit strategy, wherein the performance does not go beyond mandatory requirements, and explicit strategy, through which the performance overtakes normative references. We have advanced also some recommendations to improve the status quo of the company, in order to avoid social pressures, such as using objective standards, and adopting the KPIs issued by the World Steel Association (WSA).Item تقييم الزبون الجزائري لأهمية الضمان في تخفيض المخاطر المدركة المرتبطة بقرار شراء سيارة(جامعة الوادي - University of Eloued, 2024-01-25) ديلمي, فتيحةThe aim of this study was to assess the evaluation of Algerian customers regarding warranties as one of the perceived risk reduction tools associated with the decision to purchase durable goods, specifically focusing on the case of car purchases. This was conducted using a sample of 95 individuals.After statistically processing the data using SPSS V22 software, it was found that the perception of risks associated with car purchasing decisions was relatively high. Warranties were considered a moderately effective risk reduction tool, ranking below both quality and the reputation of the country of origin. Furthermore, the assessment revealed that the importance of warranties in reducing functional, financial, health-related, and psychological risks was rated as high. However, the assessment was moderate for social and temporal risks.Item Impact Of Public Spending On Employment Rate In Algeria During The Period 1991-2022(جامعة الوادي University Of Eloued, 2024-01-25) Remache Ahlam Wafa; Zouari Ferhat SlimaneThis study aims to investigate the relationship between public spending and employment in Algeria during the period 1991-2022. Using the Autoregressive Distributed Lag (ARDL) method, the study estimates the dynamic relationship between public spending, population growth, economic growth, and employment in the short and long run. Our empirical results found a significant negative relationship between population growth and employment in the short run and a significant positive relationship between population growth and employment in the long run. The study found also no significant effect of either public spending or economic growth on employment rates. This result suggests that public spending is not effective in employment policy.Item تنظيم وتحفيز الاستثمار في ضوء القانون 22 - 18 لستة 2022 الصادر بالجزائر(جامعة الوادي - University of Eloued, 2024-01-25) بوزيان, يعقوبتهدف هذه الدراسة الى التعرف على أهداف ومبادئ قانون الاستثمار الجديد الصادر في 2022 ، كذلك التعرف على الحوافز والضمانات التي أقرها المشرع للمستثمرين ، استعملت المنهج الوصفي التحليلي ، واسلوب تحليل المحتوى في معالجة قانون الاستثمار . من نتائج هذه الدراسة أن القانون تضمن اعفاء المستثمر من الضرائب والرسوم خلال عملية الانجاز ولمدة قد تتجاوز عشر سنوات خلال عملية الاستغلال ، كذلك أقر القانون للمستثمر ضمانات تحويل الاموال وسهولة الحصول على المعلومات اللازمة لا سيما منها فرص الاستثمار في الجزائر ، والعرض العقاري والتحفيزات والمزايا المرتبطة بالاستثمار . This study aims to identify the objectives and principles of the new investment law announced in 2022, as well as to identify the guarantees and incentives approved by the legislator for investors, The analytical descriptive approach and content analysis method was conducted in this study. As a result of this investigation, the investment law included the exemption of the investor from taxes and royalties for more than ten years during the completion and exploitation process. Moreover, the law gives the investor guarantees on the money transfer and the ease of obtaining the necessary information. Also, it provides the real estate offer, the incentives and advantages related to the investmentItem التسويق الإقليمي في خدمة الحِكامة الإقليمية: إسقاط على الحالة المغربية(جامعة الوادي - University of Eloued, 2024-01-25) مبرك, عادل; بقاص, خالدThe Japanese-American economist Kenichi Ohmae asserts that regions are the engines of global prosperity in today's world. According to him, with globalization in harmony with differentiation and specialization, only the most dynamic territories survive and become a source of comparative advantages. In light of these new challenges, the increasing economic openness of the territories leads to increased reliance on external uncertainties, threats, and opportunities, as an increasing portion of foreign investment in the territory is linked to decision-making processes that involve competition between territories. Within this framework, this study, which attempts to understand the nature of the relationship between the variables of territorial marketing and territorial governance, is located on a first level, and then stands on a second level on the Moroccan experience in projecting the concept and objectives of the brand on the territoty as a bearer of the aspiration of local actors and various advantages, and the role of investment promotion agencies, as the mediator. Between two strategic links, the territory and the company.Item قياس أثر التنويع الاقتصادي على النمو الاقتصادي للفترة (1980-2021) -الجزائر كنموذج-(جامعة الوادي - University of Eloued, 2024-01-25) شرف, نصيرةThe purpose of this research is to determine the impact of economic diversification on economic growth in Algeria in the period from 1990 to 2021, and the standard model (ARDL) was used to estimate the study model. The study concluded that there is a positive and significant impact of both industrialists in both the industrial and services sectors on economic growth in the long term. The results also showed that the agricultural sector does not affect economic growth in the long term, since its parameter is not statistically significant.Item Readings On Innovation Process Models; From Linear To Open Innovation(جامعة الوادي University Of Eloued, 2024-01-25) Benyahia-taibi Ghalia; Nachi SofianeThe innovation process is long, complex and engages several actors. Different factors influence the construction of this process. This article presents different models of innovation process. The objective is to present the process of developing an innovation and highlight its specificities and risks. Several models propose to conceptualize the innovation process according to different conceptions. Each model has advantages and limits. Our literature revue is based both on old and new research works on the subject.Item قياس أثر رأس المال الفكري على القيمة المضافة للمؤسسات في إطار التفاعل بين الأصول الملموسة وغير الملموسة -حالة شركة أرامكوا السعودية-(جامعة الوادي - University of Eloued, 2024-01-25) ليعلاوي, يسرى; مداحي, محمدThis study aims to quantify the contribution of intellectual capital to the enterprise's added value by assessing the impact arising from the synergy between its tangible and intangible assets, leading to important economic benefits. The descriptive approach is employed to present the variables of the study, in addition to the case study methodology by utilizing Saudi Aramco as a model. The analysis includes the application of the ValueAdded Intellectual Capital (VAIC) model to ascertain the efficiency of this enterprise's capital utilization, along with the implementation of the Return on Assets (ROA) model to evaluate its performance.The study concluded that the creation of added value within Saudi Aramco is based on the integration between investment in physical capital and intellectual capital, and thus achieving economic benefits for it, with a note of superiority for the efficiency of intellectual capital.Item University Support Structures For Entrepreneurship In Algeria: The Scope And The Limits(جامعة الوادي University Of Eloued, 2024-01-25) Lounes Houda; Mancer IlyesThis study aims to examine support structures for entrepreneurship set up by university, what they have achieved and the obstacles encountered in carrying out theirmissions. These structures are: incubators, entrepreneurship centers and CATIs. We use an exploratory qualitative method;we collected data from the support structures through a survey sent to their directors; we received 39 responses from 79 questionnaires that were mailed, and 6 directors were interviewed.The study concludes that the performance of the structures in terms of projects supported or businesses created remains modest. Managers face number of difficulties: the absence of status for some structures, lack of autonomy and resources,and the weakness of networking. There is also the issue of recognition; managers' efforts are not rewarded. And, according to managers, entrepreneurial culture remains weak, which hinders the promotion of an entrepreneurial mindset.Item فعالية التكاليف البيئية في ظل النظام المحاسبي المالي دراسة حالة: شركة دهانات الزهرة بالوادي للفترة(2018-2022)(جامعة الوادي - University of Eloued, 2024-01-25) نصري, لطفي; زلاسي, رياضتهدف هذه الدراسة إلى إبراز فعالية التكاليف البيئية في ظل النظام المحاسبي المالي، من خلال توضيح الإطار العام لمحاسبة التكاليف البيئية، ومن خلال توضيح الإطار العام للنظام المحاسبي المالي والطرق المحاسبية المقترحة لمعالجة التكاليف البيئية؛ وذلك بالاعتماد على المنهج الوصفي مع دراسة حالة في شركة دهانات الزهرة بالوادي للفترة (2018-2022). وتوصلت الدراسة الى مجموعة نتائج أهمها وجود تكاليف بيئية مرسملة وأخرى عادية، بحيث تعالج التكاليف البيئية المرسملة على عاتق المؤسسة وتسجل مع التثبيتات، أما التكاليف البيئية الجارية يتم تسجيلها المحاسبي مع باقي تكاليف الشركة ودون الفصل بينها عند الافصاح المحاسبي. This study aims to highlight the effectiveness of environmental costs within the financial accounting system by elucidating the general framework of environmental cost accounting. It also aims to clarify the general framework of the financial accounting system and proposed accounting methods to address environmental costs, relying on a descriptive approach with a case study in Zahra Paint Company in El-oued for the period(2018-2022) The study reached a set of findings, the most important of which were the existence of capitalized and normal environmental costs, which would address the environmental costs capitalized on the enterprise and be recorded with installation, while the curent environmental costs are recorded with the remaining costs of the company and are not separated upon accounting disclosure.Item اثر أبعاد المنظمة المتعلمة على الرضا الوظيفي بمؤسسة حسناوي (btph) سيدي بلعباس(جامعة الوادي - University of Eloued, 2024-01-25) بن احمد, آسية; حدادي, كلثومThis study aims to measure the impact of the dimensions of the learning organization on job satisfaction at the Hasnawi Foundation (BTPH) in Sidi Bel Abbes, where the dimensions of the learning organization were measured through the Peter SENGE scale, which are: (system thinking, personal mastery, mental models, shared vision, team learning). As for job satisfaction, it was measured through (satisfaction with the supervision pattern, satisfaction with promotion, satisfaction with work teams, satisfaction with working conditions, satisfaction with working conditions), and data was collected through a questionnaire distributed to a sample size of (50). Employees, and (40) questionnaires were retrieved, and (smartpls 3) program was used to analyze the data, and the study concluded: There is an effect of mental models on job satisfaction, while the rest of the dimensions did not affect job satisfactionItem -واقع ومتطلبات فتح النوافذ الإسلامية في البنوك العمومية الجزائرية -دراسة حالة القرض الشعبي الجزائري(جامعة الوادي - University of Eloued, 2024-01-25) كرميش, لينة; سميرة, حسيبةانطلاقا من المفاهيم النظرية للنوافذ الإسلامية ومتطلبات فتحها في البنوك التقليدية،سنحاول إبراز التحديات التي تواجه انفتاح البنوك العمومية الجزائرية على الصيرفة الإسلامية من خلال عرض تجربة القرض الشعبي الجزائري - وكالة قسنطينة -. وقد توصلت الدراسة إلى أن النوافذ الإسلامية تشهد تأطيرا جيدا في الجزائر حيث أصدرت نظاما يسمح بفتحها في البنوك العمومية، وقد توجهت العديد من البنوك العمومية إلى فتح شبابيك على مستوى أغلب وكالاتها. فنجد بأن القرض الشعبي الجزائري رغم مواجهته للعديد من التحديات فلقد أظهر جاهزيته التامة لتبني هذه الأخيرة واستقطاب سيولة كبيرة من مختلف الصيغ الإسلامية المعروضة من طرفه، رغم بعض النقائص التي يمكن تداركها في المستقبل. Based on the theoretical concepts of Islamicwindows and the requirements for openingthem in traditionalbanks, wewilltry to highlight the challenges facing the openness of Algerian public banks to Islamicbanking by presenting the experience of the Algerian PopularCredit - Constantine Agency -. The study found that Islamic windows are well structured in Algeria, where it issued a regulation allowing them to be opened in public banks, and many public banks have decided to open windows at their diffrentagencies.We find that the Algerian Popular Credit, despite facing many challenges, has demonstrated its full readiness to adopt it and attract the liquidity from the various Islamic methods offered by it, despite some shortcomings that can be adjusted in the futureItem رقمنة خدمات التمويل المصرفي الإسلامي لتعزيز الشمول المالي في الجزائر - إشارة لحالة بنك البركة وكالة بسكرة-(جامعة الوادي - University of Eloued, 2024-01-25) قسوري, إنصاف; عبة, فريدThe study aims to highlight the importance of the digitization of Islamic banking services by focusing on its mechanisms and analysing its role in mobilizing financial resources, in order to promote and improve the financial inclusion of Al-Baraka Bank Algiers in Biskara Province, for which purpose a questionnaire was designed and distributed to a sample of 60 Agency.Using the statistical analysisSPSSprogramme to analyse data and test study hypotheses using statistical methods. The results of the study found that Algeria's Islamic banking institutions use digital finance services at an average level and that there is a positive impactItem The Impact Of The Algeria-european Union Association Agreement On Foreign Direct Investment In Algeria(جامعة الوادي University Of Eloued, 2024-01-25) Boudjema Hayet; Rahal FarahThis study examines the impact of the Algeria-European Union Association Agreement on Foreign Direct Investment (FDI) in Algeria. It aims to assess the agreement's influence on FDI trends in Algeria using a statistical analysis of data relating to annual FDI inflows to Algeria from 2000 to 2020, sourced from the United Nations Conference on Trade and Development (UNCTAD) database. The findings reveal a relatively positive effect of the association agreement on the entry of FDI flows to Algeria, particularly, during the first years of its signing, however, analysis also emphasizes the significance of other factors influencing FDI in Algeria, and necessitating further exploration in future studies.Item عرض وتقييم تجارب بعض البلدان الاجنبية في تأطير ممارسات لجان التدقيق انجلترا كندا ماليزيا سنغافورة ألمانيا(جامعة الوادي - University of Eloued, 2024-01-25) كويسي, مصطفى; الامام, إبراهيم; شيحي, حسينملخص: تهدف هاته الورقة الى عرض تجارب بعض الدول في تأطير ممارسات لجان التدقيق من الجانب القانوني والتنظيمي، حيث تلعب لجان التدقيق دورا مهما في تفعيل آليات حوكمة الشركات ،خلصت الدراسة إلى أن للجان التدقيق دورا مهما وفعالا في تفعيل آليات الحوكمة شريطة ضمان استقلالية اعضائها عن مجلس الادارة وكذا تمتعهم بالخبرة المطلوبة والقيام بالقاءات العملية كما ينص عليه القانون ، وكما نجد من خلال الدراسة أن لقانون ساربانز أوكسكلي سنة 2002 دورا مهما في تأطير مهمام هاته اللجنة رغم وجود بعض الفروقات البسيطة بين الدول محل الدراسة عن هذا القانون وذلك راجع لتوجه البلد وطبيعة الهيكل التشريعي والاداري This paper aims to present the experiences of some countries in framing the practices of audit committees from the legal and regulatory side, where audit committees play an important role in activating corporate governance mechanisms. The study concluded that audit committees have an important and effective role in activating governance mechanisms provided that their members are guaranteed independence from the board of directors, as well as that they have the required experience and conduct practical meetings as stipulated by law. Although there are some minor differences between the countries under study for this law, this is due to the orientation of the country and the nature of the legislative and administrative structureItem The Impact Of Incentives On Functionality Performance A Case Study Of El Oued University(جامعة الوادي University Of Eloued, 2024-01-25) Tir AbdelhakThe study aims to measure the effect of (incentives) on (functionality performance)- case study of El-oued University in Algeria. Our study relies on a model that measures the impact of each of the financial, moral, and social incentives on functionality performance in the institution. The descriptive method was used to describe the variables of the study, and the inductive approach to judge the whole through the part. The data and the information were collected through the questionnaire form in a number of 150 forms. We use also the SPSS statistical program to estimate the standard model. The study reached a conclusion that incentives of all kinds have a positive effect on functionality performance of EL-OUED University.Item Mechanisms Of Supportive Institutions In The Development Of The Islamic Financial Industry(جامعة الوادي University Of Eloued, 2024-01-25) Younes Chouaib; Barani Abdennasser; Bellamouchi AliThe Islamic finance sector is considered an essential tool for mobilizing resources in the present time by providing necessary cash liquidity for investment and development, thus generating profits and revenues for its owners. In order to integrate this financial tool into the economy, it is necessary to provide the appropriate environment for its success and development.This involves leveraging supportive organizations to foster the growth of Islamic finance. The study concluded that it is possible to benefit from these institutions to develop the Islamic financial industry, through coordination between them to provide an integrated environment to ensure its effectiveness, as well as the development of laws and supervisory and regulatory bodies for this industry, which will qualify it to play its role as a tool for growth in the service of the economy.Item واقع المحاسبة عن الأدوات المالية وفقاً للنظام المحاسبي المالي الجزائري (scf)ومعيار الإبلاغ المالي التاسع Ifrs 09 –التوافق وقابلية التحديث(جامعة الوادي - University of Eloued, 2024-01-25) سعيد, نورالدين; عز الدين, فؤادThis study aims to identify the reality of accounting for Algerian financial instruments compared to IFRS 09, in order to determine the compatibility of the financial accounting system (SCF) and international financial reporting standards with regard to accounting for financial instruments, as well as the requirements of modernization to keep pace with developments in the international arena, where the theoretical side dealt with a comprehensive presentation of accounting for financial instruments in accordance with both (SCF) and (IFRS9), and in order to reach the objectives of the research, this study was supported by a theoretical aspect, In which a questionnaire was relied on to process and analyze data using SPSS V22 software, the study concluded that the accounting of financial instruments is incompatible with (SCF) and the requirements of (IFRS9), which must be constantly updated to comply with the requirements of International Financial Reporting Standards.Item التحقيق المصوب في المحاسبة كاستراتيجية لتحقيق الامتثال الضريبي- دراسة حالة مكلف خاضع للتحقيق بمديرية الضرائب لولاية باتنة.(جامعة الوادي - University of Eloued, 2024-01-25) سليماني, سعيدةسعى هذه المقال التعرف على التحقيق المصوب في المحاسبة كاستراتيجية لتحقيق الامتثال الضريبي، وقد تمت دراسة الموضوع بالاعتماد على منهجين: المنهج الوصفي والتحليلي لعرض الإطار النظري للدراسة والمنهج التحليلي من أجل تحليل جميع المعطيات التي تم تناولها في دراسة حالة والتي تضمنت ملف مكلف خاضع للتحقيق المصوب في المحاسبة على مستوى المديرية العامة للضرائب لولاية باتنة. وقد توصلنا في هذه الدراسة إلى أن التحقيق المصوب في المحاسبة من الآليات الرقابية التي تهدف إلى تحسين الحصيلة الضريبية للدولة، بالإضافة إلى أنه يساهم في تحقيق الامتثال الضريبي للمكلفين بالضريبة. This article seeks to identifypunctual investigation in accounting as a strategy for achieving tax compliancefor taxpayers.The topic was studied using two approaches: The descriptive and analytical approach covers the different theoretical aspects of the subject and the analytical one analyses all the data that was processed for a case study. In this study, we concluded that the punctual investigation in accounting is one of the control mechanisms that aim to improve state tax revenue, in addition to contributing to the achievement of tax compliance by taxpayers.Item Responsibility Of The External Auditor In Assessing And Responding To Internal Control Risks When Auditing Financial Statements(جامعة الوادي University Of Eloued, 2024-01-25) Laifa Imane; Meziani NoureddineThe aim of this study is to identify the responsibility of the external auditor in assessing and responding to internal control risks when conducting a financial statement audit.The study develops a self-assessment checklist of the multiple phases of assessing the internal control risk. The designated check-list was distributed on 20 external auditor which were interviewed to determine their compliance with procedures in evaluating internal control risk and its relevance in discovering misstatements due to fraud, the results of the study showed that the questioned external auditors apply the necessary procedures to evaluating internal control risk to determine the extent of the verification program of accounts.