AE_Vol07 N 01
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Item أثر الاستثمار الأجنبي المباشر على التجارة الدولية في الخدمات دراسة قياسية لمجموعة من الدول العربية للفترة (2005-2022)(جامعة الوادي University of Eloued, 2024-06-27) جرمون عبد الجواد; شطيبة زينب; جرمون سعادThis study aims to measure the impact of FDI on international trade in services for a group of Arab States (12 countries) From 2005 to 2022, building on the Foreign Inbound Investment Flow Index (FDI), the Productive Capacity Index (PCI) to reflect the independent variable, and the Total Trade Index (GTI) (exports and imports) in services to express the dependent variable, and after estimating the standard model (Panel models) using the 10Eviews statistical programme. The study found that the outflow of FDI was a correlation with international services trade in Arab countries. The higher the inflow of FDI by 1%, the higher the volume of international trade in services by 1.42%, and even productive capacities were in a foreign relationship with international trade in services in Arab countries, Its impact is positive, so that the higher the production capacity by 1%, the higher the volume of international services trade by 1.78%.Item استخدام الذكاء الاصطناعي في قياس كفاية وملاءمة ادلة الاثبات الالكترونية في عمليات التدقيق (الشبكات العصبة التلافيفية نموذج).(جامعة الوادي University Of Eloued, 2024-06-27) ورقلي وليد; بوخالفي مسعودDigitizationis vital in the present time, especially with the huge spread of artificial intelligence applications. In this context, it has becomevery critical for everyone to adopt these technologies so as to keep up with the temporary circum stances. This research paperaims to analyze the use of artificial intelligence in measuring adequacy and appropriateness Evidence as well as its impact on audit practice, whether in terms of providingaccurate information or in terms of the possibility of relying on it in making rational decisions through the construction of an artificial intelligence model that utilize TEXT CNN algorithm to measure the sufficiency and appropriateness of the evidence. The paper concluded that artificial intelligence is effective in improving the quality of audit practice, leading to more precise valuations of the adequacy and relevance of financial statements. Keywords: electronic evidence;artificial intelligence; Convolutional Neural Networks; Audit.Item دور مبادئ الحوكمة في تحسين الأداء الوظيفي في الجامعات الجزائرية -دراسة ميدانية بجامعة باتنة1-(جامعة الوادي University Of Eloued, 2024-06-27) بايع راسو حنان; غربي العيدThe study aims to shed light on the principles of governance (transparency, accountability, and job empowerment) by highlighting their role in improving job performance in Algerian universities. To achieve these goals, we followed the descriptive analytical approach by relying on (52) Two questions from professorsat the University of Batna1 questionnaire, and using the statistical program SPSS. The study concluded several results, the most important of which is that each of the governance principles in the study has a positive role in improving job performance at the University of Batna 1.Item أثر الإعلان الإلكتروني على تعزيز الوعي بالعلامة التجارية-دراسة حالة شركة "جازي"-(جامعة الوادي University of Eloued, 2024-06-27) طاهري بلال; حواس مولود; طاهير ناديةThe purpose of this study is to determine the extent to which electronic advertising methods affect consumer awareness of the brand by means of a field study that was dropped on Jazzy and to achieve the objectives of the study. The problem-based response was a simple sample of (179) statistical units of the company's customers, with the questionnaire distributed and analysed through the Spss 26 programme. The study concluded that there was a statistically significant positive relationship between electronic advertising methods and consumer awareness of Jazzy's brand, where the correlation between the study variables was estimated at 50.7%Item A Study On Faculty Promotion Methods In Universities And Research Centers -analyticalstudy Of Promotion Regulations And Conditions In Maghreb Universities –(جامعة الوادي University of Eloued, 2024-06-27) Fakhari Farouk; Zebiri NouraThis research endeavors to elucidate the procedures associated with university promotions within the context of Maghreb universities. Given that the promotion process is intrinsic to the rights of the researching professor, its implications are far-reaching, contributing both directly and indirectly to the enhancement of university faculty performance and the elevation of teaching standards. Through a comprehensive examination and exploration of diverse promotion mechanisms across several Maghreb countries, this study unveils a spectrum of outcomes. Foremost among these findings is the notable disparity in promotion techniques and strategies adopted by different universities. This discrepancy can be attributed to the distinct professional environments in which faculty members operate, as well as the varying legislative frameworks governing this intricate process.Item القرار المالي وأثره على الأداء المالي مقاس بالربحية-دراسة حالة الشركات الجزائرية(جامعة الوادي University of Eloued, 2024-06-27) عطاري عبد الناصر; طاري محمد العربيآثار البنية المالية على أداء الشركة العمومية الجزائرية العاملة في قطاع الصناعة والتجارة من منظور نظرية التمويل وهي تقترح على وجه الخصوص، أن اختيار طريقة التمويل، سواء كانت داخَلية أو خارجية، رأس مال خاص، أو ديون طويلة الأجل أو قصيرة الأجل، من المرجح أن تكون له آثار مختلفة على الأداء المالي. ومع ذلك يجب تحديد قياس الأداء ويجب أن تتقارب آثار طرق التمويل هذه بغض النظر عن مؤشر الأداء المختار. ترتبط الديون طويلة الأجل بشكل إيجابي بالأداء المالي للشركة، وترتبط الديون قصيرة الأجل سلبا. وأخيرا، فإن التمويل الذاتي له أيضا تأثير ايجابي على أداء الشركة. The effects of the financial structure on the performance of the Algerian public company operating in the housingsector in the context of the theory of hierarchicalfinancing. Theysuggest in particularthat the choice of a financingmethod, whetherinternal or external, debt or equity, long term or short termislikely to have differenteffects on financial performance. It isstillnecessarythat the performance measurebedefined and that the effects of these modes of financing converge whatever the chosen performance indicator. The longtermdebtispositivelycorrelatedwith the financial performance of the company, the debtruns short. In the end, self-financingalso has a negativeeffect on the company's performance.Item واقع الحوكمة الالكترونية بالجزائر قراءة في المؤشرات العالمية خلال الفترة 2016-2022(جامعة الوادي University of Eloued, 2024-06-27) زهيوة راضية; العمراوي سليمملخص: هدفت هذه الورقة البحثية إلى معالجة واقع الحوكمة الالكترونية بالجزائر. عبر التطرق للجهود التي تبذلها الجزائر في سبيل تحقيق ذلك، لاسيما الجاهزية الالكترونية وإرساء تكنولوجيا المعلومات والاتصال وما إلى ذلك، ومن تم تقييم مكانتها ضمن المؤشرات العالمية. لبلوغ الهدف المنشود تم استعمال المنهج الوصفي والمنهج التحليلي لوصف وتحليل البيانات المؤشرات المجمعة من مصادر مختلفة (دوريات، مواقع الكترونية، منظمات وهيئات دولية). وقد خلصت هذه الدراسة إلى جملة من النتائج التي تتمحور معظمها في أن الجزائر لا تزال في بداياتها الأولى بالرغم من الجهود التي تبدلها من أجل التحول نحو .الحوكمة الالكترونية. كما جاء ترتيب الجزائر ضمن المؤشرات العالمية في مراتب متأخرة عالميا وعربيا، مما يترتب عليها بغية تدارك تأخرها بذل المزيد من الجهود وتدارك النقائص. This research paper aimed to address the reality of e-governance in Algeria. It discussed Algeria's efforts towards achieving e-governance, especially in terms of electronic readiness, establishment of information and communication technology, and more, and then evaluated its position within global indicators. To achieve the desired goal, descriptive and analytical methods were employed to describe and analyze data collected from various sources (journals, websites, international organizations, and entities). The study concluded with several results, most of which revolved around Algeria still being in its early stages despite efforts towards transitioning to e-governance. Algeria's ranking within global indicators was found to be globally and regionally lagging, necessitating further efforts and remedying shortcomings.Item المعالجة المحاسبية و الجبائية لعقود الإمتياز- دراسة حالة لمؤسستين خاصة و عمومية بولاية سيدي بلعباس(جامعة الوادي University of Eloued, 2024-06-27) حمادي مليكة; أورنيدي سندسدفت هذه الدراسة إلى معرفة المعالجة المحاسبية والجبائية لعقد الامتياز بين ما تنص عليه القوانين والقواعد المتعارف عليها وبين ما هو معمول به لدى المؤسسات باعتبارها المستفيد، بالإضافة إلى معرفة المعالجة المحاسبية المتبعة من طرف الدولة كونها المصلحة المتعاقدة والمانحة لحق الامتياز. من أجل معالجة الاشكالية قمنا بدراسة ميدانية لدى مؤسستين متحصلتين على اصول عقارية في اطار عقد الامتياز للمقارنة ودراسة أوجه الاختلاف بينهما. خلصت الدراسة إلى أن تطبيق المعالجة المحاسبية والجبائية لعقد الامتياز يعتمد على التحكم في القواعد المحاسبية والجبائية والقوانين المتعلقة به لضمان تنفيذ شروط منح حق الامتياز. This study aimed to explore the accounting and tax treatment of the franchise contract between what is stipulated by the laws and regulations and what is actually applied in the economic institutions as the main recipient. In addition, the study tries to shed light on the accounting treatment used by the government as it is considered the contracting and franchising authority. In order to answer the main question of the work, we opted for a field study with two institutions that were granted real estate assets within the framework of the franchise contract to examine the differences between them. The results demonstrated that the application of the accounting and tax treatment of the franchise contract depends mainly on the awareness and good knowledge of accounting and tax regulations related to the franchise contract to ensure the implementation and compliance with the conditions forgranting the franchiseItem تأثير المخاطر البنكية على رأس المال في البنوك – دراسة حالة مجموعة من البنوك العربية(جامعة الوادي University of Eloued, 2024-06-27) بلعور خالد; منصوري عبد الكريمتؤثر المخاطر البنكية في قدرة البنك على التحمل و مجابهة تلك المخاطر، ويعتبر رأس المال أحد العناصر الرئيسية في تحديد استعداد البنك لتحملها؛ وعليه تسعى السلطات النقدية الى فرض قواعد على مستوى رأس المال الذي يجب على البنك الحفاظ عليه،لذا نحاول من خلال هذا المقال توضيح العلاقة بين المخاطر البنكية ورأس المال في البنوك ، وكيف تؤثر تلك المخاطر على قدرة البنك على تحملها وإدارتها؛ كما نحاول أن نوضح دور رأس المال في تحديد استعداد البنك لتحمل المخاطر وأهميته في حماية رأس المال وتقييم المخاطر وتأثير القواعد واللوائح على متطلبات رأس المال للبنك وذلك بإستخدام بيانات 64 بنكا عربيا موزعين على خمسة دول هي: الجزائر، مصر، الأردن، المغرب، وتونس للفترة من سنة 2011 إلى غاية 2017 حيث اشارت النتائج إلى أن هناك تأثير إيجابي لمخاطر الإئتمان على كفاية رأس المال في عينة الدراسة. Bank risks affect the bank's ability to bear and cope with those risks, and capital is one of the main elements in determining the bank's willingness to bear them. Therefore, the monetary authorities seek to impose rules on the level of capital that the bank must maintain.Through this article, we are trying to clarify the relationship between banking risks and capital in banks, and how these risks affect the bank's ability to bear and manage them. We are also trying to clarify the role of capital in determining the bank's risk tolerance, its importance in capital protection and risk assessment, and the impact of rules and regulations on the bank's capital requirements using the data of 64 Arab banks distributed over five countries: Algeria, Egypt, Jordan, Morocco, and Tunisia for the period from 2011 to 2017, where the results indicated that there is a positive impact of credit risk on capital adequacy in the study sample.Item أثر تطبيق اساسيات الحوكمة الرشيدة على أداء عاملين الإدارات المحلية – دراسة حالة ولاية بشار-(جامعة الوادي University of Eloued, 2024-06-27) بن يامين خالدتعد الحوكمة من أبرز وأهم المواضيع على مستوى المؤسسات والتنظيمات المحلية والدولية لذلك أصبح لزاما التعاطي بجدية ووعي مع مفهوم الحوكمة بخلق الإطار المناسب لوضعه في حيز التنفيذ، وسنحاول من خلال هذا الورقة البحثية دراسة موضوع "أثر تطبيق أساسيات الحوكمة الرشيدة على أداء الإدارات المحلية «ومنه حاولنا الإجابة على الاشكالية التالية: هل هناك أثر على أداء الإدارات المحلية إثر تطبيق أساسيات الحوكمة الرشيدة عليها؟ . من اهم النتائج التي توصل إليه البحث هي أن الولاية محل الدراسة لا تتوفر على إطار فعال للحوكمة الرشيدة و عليه اقترحنا السرعة في التطبيق الفعلي لآسس الحوكمة الرشيدة و ذلك من خلال تفعيل دور الرقابة في المؤسسات العمومية ، منح حق المساءلة و ضمان استقلالية و نزاهة القضاء. Governance is one of the most prominent and important issues at the level of institutions and regional and international organizations. Therefore, it has become necessary to deal seriously and consciously with the concept of governance and create the appropriate framework for its implementation. Through this research, we will attempt to study the topic of "The Impact of Implementing Good Governance Principles on the Performance of Local Administrations" and answer the following question: Does the application of good governance principles have an impact on the performance of local administrations? One of the most significant findings of the research is that the studied locality lacks an effective framework for good governance. Therefore, we recommend expediting the actual implementation of good governance principles by activating the role of oversight in public institutions, granting accountability rights, and ensuring the independence and integrity of the judiciary.Item أثر تنمية القطاع الخاص على التنويع الاقتصادي في الجزائر خلال الفترة (2000-2022)(جامعة الوادي University of Eloued, 2024-06-27) السخري كريمة; عدائكة أسماءتهدف الدراسة لتحليل وقياس أثر تنمية القطاع الخاص على التنويع الاقتصادي في الجزائر خلال الفترة (2000-2022)، ولتحقيق هذا الغرض تم استخدام المنهجين التحليلي والكمي القياسي. توصلت الدراسة الى أن القيمة المضافة للقطاع الخاص في الاقتصاد الجزائري لم ترق لقيمتها في اقتصاديات دول أخرى، بالإضافة لوجود أثر معنوي لمؤشرات هذا القطاع على التنويع الاقتصادي، دال على قدرته على تحقيق التنويع، وهذا ما بينه الأثر الإيجابي لمدلول مؤشر الاستثمار الخاص على معدل التنويع، إلا أن هناك عوائق في بيئة عمل القطاع الخاص تحول دون ذلك، وهذا ما بينه الأثر السلبي للتمويل المصرفي المقدم للقطاع الخاص ومؤشر حرية الاستثمار على معدل التنويع. Study aims to analyze and measure the impact of the development of private sector on the economic diversification in Algeria (period 2000-2022). To realize this purpose, we used the analytical and quantitative/standard methods. As a result, the study found that added value of private sector in the Algerian economy did not reach the level as in other countries. Furthermore, the moral influence of indexes of this sector in the economic diversification shows that it is able to realize this diversification, as demonstrated by the positive impact of the notion of private investment index on the diversification. But, there are some obstacles in the environment of the private sector that prevent this objective; As shown by the negative impact of bank financing provided to private sector and the index of economic freedom on diversification.Item محاسبة التحوط ما بين معيار المحاسبة الدولي Ias39، والمعيار الدولي لإعداد التقارير المالية Ifrs9 -دراسة تحليلية مقارنة-(جامعة الوادي University Of Eloued, 2024-06-27) شرقي زكرياء; ايمن فريدThis study came with the aim of making a comparison of hedge accounting according to what it was in IAS39 and what it has become in IFRS9, based on the requirements of the two standards, while clarifying the reasons behind abandoning the application of the international accounting standard IAS39, and replacing it with the International Financial Reporting Standard IFRS9. Finally the conclusion wasreached، a number of results indicate that the 80/125 percent compensation requirement was abolished and replaced with a principles-based effectiveness test, and the requirement for a retrospective effectiveness test was abolished, leaving only a future evaluation to be conducted at the beginning of each hedging period. We recommended intensifying research that deals with the topic of hedge accounting according to IFRS9 is addressed from different angles, such as researching the importance of applying hedge accounting according to the International Financial Reporting Standard IFRS9 and other research.Item دور الميكانيزمات الداخلية لحوكمة الشركات في تحسين الأداء الإجتماعي في المؤسسات الإقتصادية الجزائرية -دراسة حالة شركة Cilas للإسمنت بجمورة- بسكرة –(جامعة الوادي univerciti of eloued, 2024-06-27) سكر فتيحة; عديسة شهرةThe study aimed to highlight the role of internal mechanisms of corporate governance in improving social performance in CILAS Cement Company in Jamourah Biskra, To achieve this goal, a questionnaire was designed that included a set of questions covering the study axes, as it was distributed to a random sample that included heads of departments, internal auditors, and employees of the company. By analyzing the results of the questionnaire through the 22 Spss program, the study reached a number of results, the most important of which is the presence of an impact of the mechanisms of the board of directors and disclosure on social performance, while the internal audit mechanism had no impact on the social performance of the company under study.Item دور نظم المعلومات الإدارية في تحسين الأداء المالي لشركات التأمين دراسة حالة شركة تأمين المحروقاتcash(جامعة الوادي University Of Eloued, 2024-06-27) فرحات جميلة غزلان; عزوزة أمانيThis study investigates the impact of management information systems on the financial performance of insurance companies, focusing on the case of the Hydrocarbon insurance company CASH. The research employs a combination of descriptive, analytical, and case study approaches to explore the role of management information systems in enhancing financial performance. The findings reveal that the financial performance indicators of CASH improved following the implementation of an updated administrative information system. The study concludes that management information systems contribute to the enhancement of an institution's data and information handling capabilities, facilitating better decision-making and overall performance improvement, particularly in financial performance aspectsItem مدى إدراك المحاسبين بتأثير تقنيات التحول الرقمي على مهنة المحاسبة البلوك تشين نموذجا (دراسة ميدانية على عينة من المحاسبين في الجزائر)(جامعة الوادي University of Eloued, 2024-06-27) بن موسى كمال الدين; طيبي عبد اللطيفThis study aimed to assess Algerian accountants' familiarity with Blockchain technology, its features, and applications, as well as their perception of its impact on the accounting profession. A questionnaire was distributed to gather data from a random sample of 54 financial accountants in Algeria. Data analysis, performed using SPSS, revealed that accountants possess a moderate to limited understanding of Blockchain's characteristics in accounting, with cautious views on its professional implications. Additionally, the study highlighted a positive correlation between accountants' awareness of information technology advancements and their comprehension of Blockchain in accountingItem مساهمة البيئة التسويقية في صياغة الاستراتيجيات التنافسية بالبنوك " دراسة حالة بنك سوسيتي جنرال الجزائر"(جامعة الوادي University of Eloued, 2024-06-27) سلطاني سلمىتهدف هذه الدراسة إلى إظهار مساهمة متغيرات البيئة التسويقية في صياغة الاستراتيجيات التنافسية في القطاع المصرفي وذلك في ظل ما تشهده بيئة الاعمال من منافسة وتطورات تكنولوجية وتعدد البدائل المتاحة امام الزبائن. خلصت هذه الدراسة إلى الدور المحوري الذي تؤديه متغيرات البيئة التسويقية بناءا على المعلومات التي يوفرها نظام المعلومات التسويقية وكذا نظام الذكاء التسويقي لمتخذي القرار على مستوى إدارة التسويق مما يسمح لهم بالقيام بالتحليل البيئي وعلى ضوء مخرجاته يتم صياغة الاستراتيجيات التنافسية. بيئة تسويقية This studyaims to show the contribution of the variables of the marketing environment in Formulatecompetitivestrategies in the bankingsector in light of whatitisexperiencingthe world has been affected by the covid19 coronavirus since the start of 2020. This study concluded to the large role played by the variables of the marketing environment based on the information provided by the marketing information system as well as the intelligence system Marketing decision-makers at the level of the marketing department allowing them to undertake with the environmental analysis and in the light of its results, competitive strategies are formulated.Item The Potential Of The Kida-1981 Model In Preventing Unexpected Bankruptcy In The Algerian Manufacturing Sector(جامعة الوادي University of Eloued, 2024-06-27) Douici ZohraThis article critically examines the Kida-1981 model, a widely recognized bankruptcy forecasting tool, in the context of the Algerian manufacturing sector, a key player in Algeria's economic recovery. Given the sector's significance, a good forecasting tool is not just important but crucial to prevent unexpected bankruptcies. Our empirical study, based on some healthy and sick manufacturing companies in Algeria, reveals the limitations of the Kida-1981 model in predicting bankruptcy in this context. These findings significantly affect the sector, underliningthe need for more accurate and context-specific forecasting tools.Item Conceptual Foundations Of Artificial Intelligence(جامعة الوادي University of Eloued, 2024-06-27) Gacem Hadda; Aouane AzeddineThis paper seeks to chart the conceptual framework of artificial intelligence (AI), encompassing an exploration of its historical genesis, definitional parameters, methodological approaches, and domain-specific applications, while also examining the significant implications, inherent risks, and challenges that accompany its adoption. The analysis highlights the pivotal role of AI in revolutionizing both theoretical paradigms and practical methodologies, enabling the emulation of human cognitive processes within digital infrastructures. Prominent applications such as expert systems, neural networks, genetic algorithms, and fuzzy logic illustrate the breadth and depth of AI's impactItem Cultural Catalysts, Technological Tools, And Economic Factors: An Approach To Adopting Circular Economy Practices In Saudi Arabian Smes(جامعة الوادي University of Eloued, 2024-06-27) Benlaria HoucineThis inquiry delves into examining the analysis of the incorporation of circular economy practices within small and medium enterprises (SMEs) in Saudi Arabia, concentrating on the influence of technological advancement, cultural dynamics, and economic aspects, along with the moderating function of leadership encouragement. The primary aim is to pinpoint the critical factors shaping the integration of sustainable practices in the SME sector and to comprehend the interplay of these factors within the context of Saudi Arabia's Vision 2030. A structured survey was dispersed among 222 SME leaders to collect information on their encounters and perspectives regarding embracing circular economy practices. The evaluation employed Covariance-Based Structural Equation Modeling (CB-SEM) for data analysis, a technique selected for its efficacy in comprehending intricate variable connections and model validation. The outcomes demonstrate that technological innovation significantly bolsters adopting circular economy practices, while cultural dynamics and economic factors also wield substantial influence. Leadership support emerged as a pivotal mediator, amplifying the beneficial effects of these factors. The study underscores the collaborative impact of leadership and technology as notably potent, proposing that the strategic assimilation of technology into business operations is imperative for surmounting cultural and economic obstacles. Drawing from these observations, the study advocates for SMEs to fortify their leadership capabilities to nurture an environment of innovation and sustainability. It suggests training initiatives centered on sustainability management and strategic decisionmaking to empower leaders to propel the efficient adoption of circular economy practices.Item أثر الشراكة الأجنبية على الصادرات خارج المحروقات في الجزائر (2005-2022)(جامعة الوادي University of Eloued, 2024-06-27) ذهب إبراهيم; دلهوم خليدةAlgeria's growth strategy has made foreign partnerships a priority. One of these partnerships is the export and diversification of non-hydrocarbon exports, as Algeria aims to promote non-hydrocarbon exports through trade policy. The objective of this research is to examine the effects of foreign collaboration and nonhydrocarbon exports in Algeria from 2005 to 2022. The study has already reached The study's findings show that international partnerships and non-hydrocarbon export have a long-term equilibrium relationship.