JAFS_Vol 07 N 02

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واقع تطبيق الضرائب المؤجلة في الجزائر في ظل متطلبات النظام المحاسبي المالي -دراسة حالة مؤسسة Agrodive-
(جامعة الوادي - University of Eloued, 2024-01-23) شوقي, طارق; خلادي, عبد الغني
Deferred taxes are among the topics that still raise a lot of controversy among professionals and academics between what was stated in the international standard IAS12 income taxes and the financial accounting system SCF. The study aims to clarify how the accounting and fiscal treatment of deferred taxes in Algerian economic institutions and the impact of this on their tax burden, through a case study of the AGRODIV Foundation, which is a public economic institution, so that the importance of using the deferred tax technique in calculating the tax burden was reached, as it directly affects it by increase or decrease in the results account table.
La Gestion Et Le Recouvrement Des Créances Au Niveau Des Entreprises Publiques : Un Facteur Déterminant Pour Une Meilleure Performance
(جامعة الوادي - University of Eloued, 2024-01-23) Guendouzi, Mohammed
Dans un environnement économique et juridique difficile, afin de maintenir une performance financière, les entreprises publiques sont tenues de veiller à l’optimisation de la gestion du poste clients et son recouvrement. Dans ce contexte, des mesures d'anticipation et de prévention doivent être mises en œuvre. Pour préserver la trésorerie de l'entreprise, il faut anticiper les impayés avant toute transaction. Lorsque toutes les tentatives amiables ou précontentieuses ont échoué et qu'il ne reste qu'une voie judiciaire pour récupérer la créance. La gestion des créances des entreprises publiques en Algérie peut être particulièrement difficile car elles dépendent fréquemment des paiements du secteur public. Les retards dans les paiements des entités publiques peuvent entraîner des lenteurs dans les règlements des fournisseurs, créant un cercle vicieux de problèmes de trésorerie
Is The Monetary Policy Of Algeria's Central Bank Describable By A Linear (extended) Taylor Rule?
(جامعة الوادي - University of Eloued, 2024-01-23) Cheddad, Azzeddine; Mkidiche, Mohammed
The study explores the Central Bank of Algeria's management of interest rates within an inflation targeting strategy. It analyzes the extended linear Taylor rule, which incorporates the exchange rate and integrates forward-looking behavior to target expected inflation. The generalized method of moments (GMM) is used for the analysis from Q1 2000 to Q4 2021. The findings suggest that the response of inflation is insufficient for achieving stability, and the Algerian monetary policy is responsive to exchange rate fluctuations. However, the "fear of floating" undermines the policy response.
تقييم جاهزية الأساتذة للتدريس باللغة الإنجليزية باستخدام نموذج Adkar دراسة ميدانية بكلية العلوم الاقتصادية بجامعة البشير الإبراهيمي برج بوعريريج
(جامعة الوادي - University of Eloued, 2024-01-23) تاهمي, نادية; لعذور, صورية
we aim to assess the readiness’ professors of the Faculty of Economic Sciences Bordj- bouariridj University to teach in English at the beginning of academic year (2023-2024) by applying one of the scientific models in organizational change management, because the transition to mainstreaming teaching in English at the Universities of Algeria is a project for change, and because the university professor is the first party to apply this project, we have adopted the descriptive curriculum and the dimensions of a model. (ADKAR) in the applied study, using a questionnaire analyzed with (SPSS,V25), the most important results were: The general orientation of the research sample vocabulary towards their willingness to teach in English.
قياس وتحليل أثر العرض النقدي على النمو الاقتصادي في الجزائر، دراسة قياسية للفترة 1990-2020، باستخدام نموذج Ardl
(جامعة الوادي - University of Eloued, 2024-01-23) رحالي, بلقاسم; سراي, صالح
This study aims to measure and analyze the impact of money supply on the economic growth in Algeria during the period 1332-2020 .The study has employed the autoregressive distributed lag (ARDL)-bounds testing approach to cointegration and error correction model to investigate the impact of M2 on GDP, The econometrics results showed that there are: a long-term equilibrium relationship between money supply and economic growth, While the elasticity of GDP with respect to the money supply in the long and short term was (0.85) and (0.61) respectively. The error correction coefficient was (-0.75) That is, every deviation in the short term is automatically corrected and absorbed in the long term at a rate of 0.75% per year.
Application Of Digital Learning And Interactive Tools For Boosting Modern Constructivist Pedagogies Case Of Western Algerian Universities
(جامعة الوادي - University of Eloued, 2024-01-23) Chib, Djazia Amina; Zine, Younes
In view of the technological changes with the tools and teaching methods used, elearning has become a priority and challenge for the University of Algeria. This article recommends the use of basic teaching principles, which take into account the broad teaching principles of scientific content, visualization, and accessibility. And the feasibility of education, the humanization of education, awareness-raising and student participation. These principles have been modified to meet the needs of digital learning. Using quantitative methods as survey data collection to answer the research question, three main directions for the development of digital learning systems are proposed: constructivist teaching method; the degree of teacher-student interaction; and digital learning environment. The use of active teaching methods and the use of interactive tools to allow students to actively participate in learning has stimulated students' great interest and improved the quality of learning
Bridging The Gap From Education To Entrepreneurship How University Can Empower Future Business Leaders
(جامعة الوادي - University of Eloued, 2024-01-23) Chorfi, Salim; Hamouti, Salah
The research investigates the relationship between entrepreneurship education and students' entrepreneurial goals, emphasizing the value of formal courses as well as practical learning through business simulators and games. It points out entrepreneurial education's significant effect on shaping students' goals. The study urges specialists in education, institutions, and governments to recognize the potentially life-changing effects of entrepreneurship education by developing creative programs to empower the next generation of entrepreneurs and build an atmosphere favorable to innovation. This study gives an outline for a better future for budding entrepreneurs as well as the global economy.
Advertising On Social Media And Its Effect On Influencing Consumer Purchase Intention.
(جامعة الوادي - University of Eloued, 2024-01-23) Chibani Bahi Amar, Nazim Abdelmalek; Elbachir, Sabrina
The main objective of this paper is to determine the degree of impact of advertising on social media on the formation of customer purchase intention, targeting the Algerian Internet population as the study sample. The choice of e-commerce as the study subject was motivated by its widespread use by the local population. To achieve the study's objectives, a descriptive qualitative approach was used; taking a convenience sample of 154 Algerian internet users, who use different social platforms, such as Facebook, Instagram, tiktok ... Analyses of the results obtained will be carried out using SPSS22 software. The results of this study show that advertising on social media has a positive impact on the formation of purchase intention
انعكاسات جائحة كورونا على السيولة في الشركات الصناعية المدرجة في بورصة عمان باختلاف نوع وحجم القطاع الصناعي
(جامعة الوادي - University of Eloued, 2024-01-23) محمد محمود, احمد حميدات
الملخص لطالما كانت السيولة تشكل السبب الرئيس أو النتيجة لحدوث الأزمات بمختلف أشكالها في اقتصاديات الدول المختلفة، وتعد مؤشرات السيولة إحدى المؤشرات المالية الحساسة أثناء حدوث الأزمات وخصوصا في قطاع الصناعة، لذلك هدفت هذه الدراسة إلى البحث في انعكاسات جائحة كورونا على السيولة النقدية في قطاع الشركات الصناعية المدرجة في بورصة عمان باختلاف نوع وحجم القطاع الصناعي خلال الفترة التي تمتد من الربع الثاني من عام 2020 إلى الربع الأخير من عام 2021، واعتمدت الدراسة على التقارير المالية المرحلية لتجميع البيانات لعينة من الشركات الصناعية المدرجة بلغت (29) شركة شكلت ما نسبته (87.8%) من حجم المجتمع، وتوصلت الدراسة إلى وجود انخفاض بالمتوسط في مستوى السيولة خلال جائحة كورونا في معظم القطاعات الصناعية، ووجود علاقة عكسية بين مؤشر السيولة وحجم الشركة في كل من قطاع الأدوية والصناعات الطبية، وقطاع الأغذية والمشروبات، وعلاقة طردية في قطاع الصناعات الكيماوية. وأوصت الدراسة الشركات الأردنية وتحديدًا الصناعية منها بضرورة الإدارة الحكيمة للموارد الإقتصادية المتاحة والمحافظة على مستويات ملائمة من السيولة النقدية لتجنب تداعيات الأزمات المفاجئة. This study aimed to investigate the reflections of the Corona pandemic on liquidity in industrial companies listed on Amman Stock Exchange vary according to the size and kind of industrial sector during the period from the second quarter of 2020 to the final quarter of 2021, the research relied on interim financial reports to collect data for a sample of listed industrial companies, which totaled to (29) companies, representing of (87.8%) of the population size. The study found that there was a decrease in the level of liquidity in average during the Corona pandemic in most industrial sectors, and that there was an inverse relationship between the liquidity ratio and the size of the company in both the pharmaceutical and medical industries sector, and the food and beverages sector, and a direct relationship in the chemical industries. The study recommended that Jordanian companies, specifically industrial ones, need to wisely manage available economic resources and maintain appropriate levels of cash liquidity to avoid the repercussions of sudden crises
الأمان الوظيفي لأعضاء هيئة التدريس الأجانب بالجامعات الحكومية السعودية وتأثيره على أدائهم الوظيفي بالتطبيق على أعضاء هيئة التدريس الأجانب جامعة الأمام محمد بن سعود الاسلامية
(جامعة الوادي - University of Eloued, 2024-01-23) طلب حسن, احمد عبد الناصر
This study aims to identify the reality of the impact of job security for foreign faculty members in Saudi public universities and its impact on their job performance. To achieve the objectives of the study, the researcher used the questionnaire as the main tool for the study, as it contained (36) items related to job security in its social and political dimensions and the extent of its impact on the dimensions of job security. (Teaching, scientific production, community participation). The study concluded that job security among foreign faculty members in Saudi universities fluctuated in arithmetic averages between high, medium, and poor, which indicates fluctuations in job security among foreign faculty members.
أثر التنويع الاقتصادي على معدلات البطالة دراسة مقارنة لمجموعة من الدول العربية (تونس- الجزائر- السعوديةـ مصر) خلال الفترة (1995-2020)
(جامعة الوادي - University of Eloued, 2024-01-23) زيدان, وليد; زيدان, محمد عرفات
تهدف هذه الورقة البحثية إلى القيام بدراسة تحليلية مقارنة للمؤشرات الإقتصادية المتوفرة على طول الفترة الزمنية 1995/2020 لكل من الجزائر وتونس ، مصر والمملكة العربية السعودية ، وذلك من أجل تحديد طبيعة وإتجاه العلاقة بين مؤشرات التنويع الإقتصادي ومعدلات البطالة ،وتقییم قدرة التنويع الاقتصادي في التأثیر على معدلات البطالة والتخفیف من حدتها. وتم استخدم اسلوب التحلیل الوصفي لاثبات صحة الفرضیات المقترحة اونفیها. وتم الحصول على المعطيات من البنك الدولي المعلومات. وقد توصلنا في أخر بحثنا إلى ان العلاقة بین التنويع الاقتصادي والبطالة لا تعكس واقع النظریة الاقتصادیة التي تنص على وجود علاقة عكسیة مابین التنويع الاقتصادي والبطالة ، بل في الكثیر من الاحیان وعلى طول فترة الدراسة لم تظهر اتجاها محددا. This research paper is a comparative analytical study of the available economic indicators over the time period 1995/2020 for Algeria, Tunisia, Egypt and Saudi Arabia. It aims to unveil the nature and direction of the relationship between indicators of economic diversification and unemployment rates, and to assess the ability of economic diversification in affecting unemployment rates and mitigating them. The descriptive analysis method is used to confirm or refute the proposed hypotheses. Data are obtained from the World Bank information. This research concludes that the relationship between economic diversification and unemployment does not reflect the reality of economic theory, which states that there is an inverse relationship between economic diversification and unemployment. In many cases and over the course of the study, it did not demonstrate a specific trend
The Role Of Strategic Vigilance In Mitigating Challenges Faced By Startups: A Study Of High-growth Startups
(جامعة الوادي - University of Eloued, 2024-01-23) Selatnia, Nadjiba
This study aims to examine the capacity of startups to achieve success by employing strategic vigilance and monitoring of opportunities and threats. By examining the specific challenges faced by high-growth startups, the study unveils how strategic vigilance acts as a safeguard. It explores how actively monitoring market shifts, competitor actions, and internal inefficiencies equips startups to adapt and innovate, minimizing the impact of disruptive forces. Furthermore, the research investigates the various tools and techniques that high-growth startups can leverage to cultivate a culture of strategic vigilance, fostering a proactive mindset within the organization. Ultimately, this study underscores the significance of strategic vigilance as a cornerstone for mitigating the inherent risks associated with the startup journey. By equipping themselves with the necessary foresight and adaptability, high-growth startups can navigate the turbulent entrepreneurial landscape with greater confidence, paving the way for long-term success
تقييم معيار للتدقيق الجزائري 560 الأحداث اللاحقة في ظل بيئة الأعمال الجزائرية
(جامعة الوادي - University of Eloued, 2024-01-23) زين, عيسى
تهدف هذه الدراسة إلى التعرف على مدى التزام محافظي الحسابات بمتطلبات معيار التدقيق الجزائري 560، وتبيان مدى انعكاسات هذا المعيار بغية المساهمة في تحسين خدمات مكاتب المراجعة بالجزائر، وهذا من خلال دراسة تحليلية للآراء عينة من المراجعين الخارجيين بالجزائر، وأجريت باستخدام استبيان تم تصميمه بالاعتماد على الدراسات السابقة والدراسة النظرية ووزعت على عينة من مراجعين الخارجيين بالجزائر، وقد خلصت هذه الدراسة إلى أن المعيار الجزائري 560 يلبي متطلبات بيئة الأعمال الجزائرية في الوقت الحالي من جهة ومحافظي الحسابات يلبون متطلبات المعيار 560 من جهة أخرى. This study aims to identify the extent of the compliance of auditors with the requirements of the Algerian Auditing Standard 560, and to clarify the implications of this standard in order to contribute to the improvement of the services of auditing offices in Algeria. This is done through an analytical study of the opinions of a sample of external auditors in Algeria, This study concluded that the Algerian Standard 560 meets the requirements of the Algerian business environment at the present time on the one hand, and the bookkeepers meet the requirements of Standard 560 on the other hand
Analysis Of The Algerian Industrial Sector: Strengths, Weaknesses, And Measures For Improvement (2008-2023)
(جامعة الوادي - University of Eloued, 2024-02-23) Ladjedel, Khaled
The Industrial policies are tangle measures typical of mixed economy countries. There are a lot of types of industrial policies contain common elements with other types of interventionist practices such as trade policy, in some cases, industrial policy involves the development of public companies‬‏. The Algerian industry has been one of the most representative experiences, their industrial sector has been increasingly cited in the past years as an example for other developing countries. In recent years the Algerian industrial sector suffers hugely from many constraints, it lacks many reforms. This article discusses the industrial sector in Algeria, its current state, and its relationship with the Algerian economy. The article highlights the strengths and weaknesses of the Algerian industrial sector and proposes strategies for its development. The first section analyzes the current state of the industrial sector in Algeria, including its major industries, technological advancements, productivity levels, and challenges. The second section explores the relationship between the industrial sector and the Algerian economy, including its contribution to GDP, employment, trade, and investment. The third section examines the weaknesses and strengths of the Algerian industrial sector and proposes strategies for its advancement.

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