JAER_Vol 10 N 01
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JAER_Vol 10 N 01
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Item The Impact Of Ceo Attributes On Real Earnings Management In Saudi Arabia(جامعة الوادي University of Eloued, 2025-03-31) Boudiab, Mourad; Belhimer ,MessaoudThis research aims to investigate and determine the relationship between CEO characteristics and REM of Saudi financial firms from 2012 to 2023. Four attributes of a chief executive officer have been examined in this study: tenure, duality, ownership, and financial expertise. 504 observations throughout twelve years, from 2012 to 2023, make up the sample. CEO ownership, duality, and financial expertise have a significant negative association with real earnings management out of the four characteristics. However, the last feature of this study is CEO tenure, which the current research demonstrated to have a positive and significant relationship with real earnings management.Item فرضية العجز التوأم (المزدوج ) وأثرها على النمو الاقتصادي في الجزائر(جامعة الوادي University of Eloued, 2025-03-31) نصير، أحمد; برير، فائزة; عوادي، أم سلمىThis research paper aims to determine the impact of the twin deficit hypothesis on economic growth in Algeria "An analytical econometric study for the period 2001-2021" by building a econometric model estimated according to the autoregressive distributed lag methodology ARDL and showing the size of the impact of the twin deficit hypothesis in its short and long term types on economic growth in the short and long term, in addition to monitoring the causality in the short and long term between economic growth and the study variables according to Granger causality. The study concluded that the value reached 83.64%, meaning that the variables explain 83.64% of the variance in economic growth rates. Through the results of the Bounds test, it was found that there is a long-term equilibrium relationship between poverty rates and explanatory variables, and thus the existence of a joint integration relationship between the variables of the study model. The most important results of causality are that economic growth does not cause a financial deficit, while it affects it, i.e. it is a onesided relationship, while the trade deficit causes economic growth, but it is not reverse causality, i.e. a one-sided relationship.Item The Impact Of Triple Entry Accounting(جامعة الوادي University of Eloued, 2025-03-31) Moulati ,SoaadThis study aims to provide a comprehensive perspective on how triple-entry accounting, supported by blockchain technology, impacts the future of accounting, focusing on enhancing transparency, efficiency, and regulatory challenges in accounting processes. Unlike traditional double entry systems, triple entry accounting introduces a third immutable ledger, maintained on a decentralized blockchain network, ensuring real-time verification and reducing reconciliation discrepancies. Blockchain's cryptographic security, consensus mechanisms, and smart contract automation further strengthen the reliability and accuracy of financial records. This integration minimizes fraud risks, streamlines auditing processes, and enhances corporate governance. However, challenges such as regulatory adaptation, high implementation costs, and the need for specialized expertise pose significant barriers to widespread adoption. Despite these obstacles, the future of accounting is expected to shift towards blockchain-enabled triple entry systems, redefining the roles of accountants and fostering standardized, globally transparent financial practices. This paper explores the theoretical foundations, practical applications, benefits, and challenges of blockchainintegrated triple entry accounting, highlighting its potential to revolutionize financial reporting and corporate accountability.Item The Relationship Between R&d Spending(جامعة الوادي University of Eloued, 2025-03-31) Chellig, Abdeldjalil; Bakdi, Malika; Ayachi ,MoussaThe study aimed to explore the relationship between R&D expenditures and economic growth in South Korea during the period 1996-2021 by examining and measuring the impact of independent variables: R&D spending, gross fixed capital formation, and domestic credit to the private sector on the dependent variable, GDP growth, as an indicator of economic growth. The study relied on data from the World Bank and employed the non-linear autoregressive distributed lag model (NARDL) for econometric analysis. Key results indicate an asymmetric long-term relationship between R&D expenditures and economic growth. The study also reveals an asymmetric long-term relationship between growth and gross fixed capital formation (GFCF) and a symmetric relationship between growth and domestic credit to the private sector (DCP). However, the results indicate a symmetric relationship between R&D and growth in the short term.Item The Implications Of Profitability Risks On The Sustainability Of Economic(جامعة الوادي University of Eloued, 2025-03-31) Ben Khalifa, HamzaThe existence and continuity of organizations depends on achieving profits, so this study explores the crucial relationship between profitability risk management and corporate success and effectiveness of risk management that has a direct impact on the overall performance of firms through research and analysis. The study highlights the important role that profitability indicators such as return on assets (ROA), return on equity (ROE) and return on sales (ROS) play in enhancing a company's stability and long-term sustainability. The study at the Biopharm complex concluded several results, the most important of which is that failure to achieve profitability in the medium term leads to the bankruptcy and demise of these companies.Item الذكاء الاصطناعي للتعرف على المخطوطات التاريخية ودوره في تنمية السياحة التراثية(جامعة الوادي University of Eloued, 2025-03-31) علال ،علي; موسعي، عبد الوهابتهدف هذه الدراسة إلى إبراز الأهمية الكبيرة لتقنيات الذكاء الاصطناعي ودورها في تنمية السياحة التراثية من خلال تقنيات التعرف الآلي على المخطوطات التاريخية. إذ تمثل هذه المخطوطات جزءا لا يتجزأ من التراث الثقافي، وهي بمثابة شواهد حية على تاريخ الحضارات. ومع ذلك، تواجه هذه التقنيات العديد من التحديات مثل تنوع أنماط الخطوط، إلى جانب اختلاف أشكال الحروف في كل نوع من أنواع الخطوط بالإضافة الى تأثير النقط والتشكيل على التعرف بدقة. كما تسلط الدراسة الضوء على النتائج الإيجابية التي يمكن أن تحققها هذه التقنيات، حيث أظهرت قدرتها على المساهمة في حفظ المخطوطات التاريخية من التلف والضياع من خلال رقمنتها، فضلا عن تحسين الوصول إليها وجعلها متاحة للباحثين والمهتمين بطرق أكثر سهولة وفاعلية. كما أن تحويل المخطوطات إلى نصوص قابلة للتحرير باستخدام تقنيات الذكاء الاصطناعي يفتح الباب أمام تطوير الأبحاث والدراسات في مجالات متعددة. ولا تقتصر فوائد هذه التقنيات على البحوث الأكاديمية، بل تتجاوز ذلك لتسهم في الحفاظ على التراث الثقافي، مما يدعم تنمية السياحة التراثية. This study aims to highlight the significant importance of artificial intelligence techniques and their role in developing heritage tourism through machine recognition technologies for historical manuscripts. These manuscripts constitute an integral part of cultural heritage and serve as living witnesses to the history of civilizations. However, these technologies face numerous challenges, such as the diversity of script styles, variations in letter forms within each type of script, and the impact of diacritics and markings on accurate recognition. The study also sheds light on the positive outcomes that these technologies can achieve, demonstrating their ability to preserve historical manuscripts from damage and loss through digitization. Furthermore, they enhance accessibility, making these manuscripts available to researchers and enthusiasts in more efficient and user-friendly ways. Converting manuscripts into editable texts using artificial intelligence techniques opens the door to advancing research and studies across various fields. The benefits of these technologies are not limited to academic research; they also play a crucial role in preserving cultural heritage, thereby supporting the development of heritage tourismItem أثر الابتكار في العمليات على جودة الخدمة المصرفية(جامعة الوادي University of Eloued, 2025-03-31) قريشي، شيماء; منصوري، رقيةهدفت الدراسة إلى معرفة مستوى توفر الابتكار في العمليات بأبعاده المختلفة (الابتكار في تصميم الخدمة، الابتكار في لحظة الصدق، الابتكار في خدمة العملاء) وأيضا مستوى جودة الخدمة المصرفية في المصارف محل الدراسة، وبيان تأثير الابتكار في العمليات على جودة الخدمة المصرفية، واستخدمنا طريقة العينة العشوائية البسيطة في توزيع 90 استبانة على الزبائن في المصارف محل الدراسة في ولاية بسكرة، وتم استرداد 77 استبانة صالحة للتحليل الاحصائي. توصلت الدراسة إلى عدة نتائج أهمها مستوى توفر الابتكار في العمليات جاء متوسطا ومستوى توفر جودة الخدمة المصرفية في المصارف محل الدراسة جاء مرتفعا وفقا لمقاييس الدراسة، لذلك وجد تأثير ذو دلالة إحصائية للابتكار في العمليات بأبعاده المختلفة على جودة الخدمة المصرفية في المصارف محل الدراسة، واقترحت الدراسة ضرورة الاهتمام بالابتكار في عملية تقديم الخدمة لما لها أثر ايجابي على جودة الخدمات المصرفية المقدمة للعملاء. The study aimed to find out the level of availability of innovation in operations in its various dimensions (innovation in service design, innovation in the moment of honesty, innovation in customer service) as well as the level of quality of banking service in the banks under study, and to demonstrate the impact of innovation in operations on the quality of banking service.we used a simple random sample Method to distribute 90 questionnaires to customers in the banks under study in Biskra state, and recovered 77 questionnaires valid for statistical analysis. The study reached several results, the most important of which was the level of availability of innovation in operations came on average and the level of availability of banking service quality in the banks under study came high according to the study standards, so a statistically significant impact of innovation in operations in its various dimensions was found on the quality of banking service in the banks under study, and the study suggested the need to pay attention to innovation in the process of providing service because it has a positive impact on the quality of banking services provided to customers.Item The Effect Of Administrative Empowerment(جامعة الوادي University of Eloued, 2025-03-31) Seffahlou, RachidThis study aimed to find out the effect of administrative empowerment in developing organizational citizenship behavior among a sample of administrators at the Algerian Water Corporation in Ain Defla. The questionnaire was adopted as the main tool for obtaining the necessary data, which was distributed to an item size of 50. The data was analyzed using a set of statistical methods by adopting the Social Statistical Packages Program (SPSS V23). The study resulted in no statistically significant effect of the dimensions of administrative empowerment on developing organizational citizenship behavior. The study recommended the necessity of changing work methods, programming training courses for employees, motivating them, and paying attention to consolidating the concept of organizational citizenship behavior and highlighting its positive effects on the individual, the group, and the institution. The study recommended the necessity of changing work methods, programming training courses for employees, motivating them, paying attention to consolidating the concept of organizational citizenship behavior, highlighting its positive effects and delegating greater powers to administrators, and listening to their ideas and suggestions.Item The Detection Of Creative Accounting(جامعة الوادي University of Eloued, 2025-03-31) Taleb, AliCreative accounting practices, which manipulate financial statements to present a distorted view of corporate health, pose significant risks to stakeholder trust and market stability. This study investigates the efficacy of machine learning models and text analysis techniques in detecting such practices within financial reports. By leveraging advanced algorithms—including Isolation Forest, One-Class Support Vector Machines (SVM), and Autoencoders—the research identifies anomalies indicative of revenue manipulation, expense deferral, and off-balance-sheet financing. These models analyze high-dimensional financial data to isolate irregularities with accuracies exceeding 90%, outperforming traditional ratio-based methods like the Beneish M-score. Complementing quantitative analysis, natural language processing (NLP) techniques such as sentiment analysis and topic modeling evaluate management commentary, uncovering discrepancies between narrative tone and financial performance. For instance, overly optimistic language in earnings reports or abrupt thematic shifts in risk disclosures are flagged as red flags. The integration of machine learning with forensic accounting frameworks demonstrates a 18–22% improvement in detection accuracy and false-positive reduction. Despite challenges such as data scarcity and model interpretability, this research underscores the transformative potential of AI-driven tools in enhancing audit quality, regulatory compliance, and financial transparency. The findings advocate for hybrid approaches that combine computational rigor with domain expertise, paving the way for real-time monitoring systems and explainable AI (XAI) solutions in global financial ecosystems.Item The Alignment Of Auditing Practice With International Standards(جامعة الوادي University of Eloued, 2025-03-31) Aida ,AnouarThis study aimed to investigate the current state of the auditing profession and its practical procedures within the Algerian context, as well as to compare Algerian auditing standards with international ones. To achieve these objectives, the study analyzed data collected from a questionnaire distributed to a sample of auditors. Findings indicate that international auditing standards are widely accepted among Algerian professionals and stakeholders. The auditing profession was found to serve multiple beneficiaries of financial statements, and the adoption of international standards is expected to enhance the credibility of financial statements for foreign investors. The study recommends the implementation of specialized auditor training programs focused on applying international auditing standards.Item Seaweed Farming: A Potential Source For The Sustainable Blue Economic Development In Algeria(جامعة الوادي University of Eloued, 2025-03-31) Bougueroua, MariemSeaweed farming and exploitation have seen rapid growth in certain countries, while over 150 coastal nations, including Algeria, have yet to explore the potential of developing a seaweed industry. This article presents new research on the potential benefits of seaweed exploitation in Algeria within the framework of sustainable economic development. Using a SWOT analysis, we examine the strengths, weaknesses, opportunities, and threats associated with seaweed farming in Algeria, addressing the three pillars of sustainable development: environmental, economic, and social dimensions. Our findings demonstrate that seaweed cultivation and exploitation are key drivers for the development of the blue economy in Algeria and can contribute significantly to achieving the country’s sustainable development goals (SDGs). The study also outlines the processes involved in the cultivation, processing, and commercialization of seaweed for economic purposes. Establishing a new industrial sector for seaweed exploitation, which requires minimal technological infrastructure, can promote socio-economic development, diversify the national economy, and foster long-term sustainabilityItem Internal Public Sector Contro(جامعة الوادي University of Eloued, 2025-03-31) Boudjelka, LaidBecause managers are aware of how challenging it will be to maintain effective internal control over legacy systems while minimizing unexpected events, managers always strive to improve internal controls in their businesses. Internal controls, on the other hand, will be necessary to improve productivity, reduce asset loss, achieve a reasonable assurance of the accuracy of financial statements, and comply with laws and regulations. Internal public sector control plays a pivotal role in ensuring transparency, accountability, and the efficient management of public resources. This paper reviews the key frameworks guiding internal controls, with a primary focus on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the International Organization of Supreme Audit Institutions (INTOSAI). These globally recognized frameworks provide structured approaches to governance by emphasizing critical components such as control environments, risk assessment, monitoring, and compliance. They serve as foundational tools for achieving organizational objectives and mitigating risks, particularly in public administration. While the adoption of these frameworks has yielded significant benefits, including enhanced financial oversight, fraud prevention, and public trust, the study identifies persistent challenges that undermine their effectiveness. These include limited financial and human resources, technological gaps, political interference, and resistance to change within organizations. These barriers are particularly pronounced in developing countries, where resource constraints and weak governance structures exacerbate implementation difficulties. This paper also explores emerging opportunities for strengthening internal controls through innovation and reform. Advanced technologies, such as artificial intelligence and blockchain, present transformative potential for improving real-time monitoring, automating risk assessments, and ensuring data integrity. Additionally, capacity-building initiatives, independent audits, and policy reforms are essential to addressing existing gaps and enhancing the independence and reliability of control systems. By analysing these frameworks, their challenges, and future opportunities, this paper underscores the critical role of internal controls as a dynamic tool for fostering transparency and accountability in public administration. The study concludes with actionable recommendations for aligning control systems with international standards, investing in technology, and fostering a culture of accountability. These reforms are necessary for governments to optimize resource management, enhance trust, and ensure sustainable governance outcomes.Item إنتاج القمح في الجزائر كمدخل استراتيجي لتحقيق الأمن الغذائي(جامعة الوادي University of Eloued, 2025-03-31) بوقرورة، صلاح; سليماني ،انتصارتهدف هذه الورقة البحثية إلى تسليط الضوء على الوضعية الحالية لإنتاج القمح في الجزائر، إلى جانب الخطط الموضوعة والخطوات المتخذة من قبل الجزائر لرفع الكميات المنتجة والحد من الاستيراد خاصة في ضوء الصراعات الدولية الراهنة على غرار الحرب الروسية الاكرانية، إلى جانب تحديد وتحليل أهم المشاكل والتحديات التي تصاحب الاستثمار في هذا المجال. وقد توصلت الدراسة إلى أن القمح يشكل وزنا معتبرا في نمط استهلاك السكان وذلك تماشيا مع التقاليد الغذائية السائدة في البلاد، لكن بالرغم من هذا فإن الكميات المنتجة منه بقيت دون المستويات المطلوبة وهو ما أدى الى تعاظم الكميات المستوردة بالشكل الذي وضع الجزائر ضمن قائمة الدول الأكثر استيرادا لهذه المادة على مستوى العالم، وجعلها رهينة ما يحدث من تقلبات طبيعية أو سياسية أو اجتماعية في دول الانتاج الكبير على غرار جائحة كوفيد19 وكذلك الحرب الروسية الاكرانية، إلى جانب استنزاف الموارد المالية بالعملة الصعبة، وهو وضع من المتوقع أن يتفاقم خلال السنوات القادمة في ظل المشاكل والتحديات العديدة التي لاتزال تقف أمام رفع الانتاج الوطني من هذه المادة ذات الأهمية الاقتصادية والوطنية. This research paper aims to shed light on the current status of wheat production in Algeria, as well as the plans and measures undertaken by Algeria to increase production quantities and reduce imports, especially in light of the current international conflicts such as the Russian-Ukrainian war. The study also aims to identify and analyze the main challenges and obstacles facing investment in this field. The study found that wheat constitutes a significant weight in the consumption patterns of the population, in line with the prevailing food traditions in the country. However, despite this, the quantities produced have remained below the required levels, which has led to an increase in imported quantities, placing Algeria among the world's largest importers of this commodity and making it vulnerable to natural, political, or social fluctuations in major producing countries, such as the Covid-19 pandemic and the Russian-Ukrainian war, in addition to depleting financial resources in foreign currency. This is a situation that is expected to worsen in the coming years in light of the many problems and challenges that still hinder the increase in domestic production of this economically and nationally important commodity.Item اثر استهلاك الطاقات المتجددة على التلوث البيئي في الجزائر(جامعة الوادي University of Eloued, 2025-03-31) سعايدية، فوزية; دحماني، اسماعيلهدفت هذه الدراسة الى محاولة توضيح العلاقة بين استهلاك الطاقة المتجددة وانبعاث غاز ثاني اكسيد الكربون في الجزائر ،وذلك بالاعتماد على المنهج القياسي لقياس العلاقة بينهما ،حيث توصلنا من خلال هذه الدراسة الى وجود علاقة عكسية بين كل من استهلاك الطاقة المتجددة وانبعاث غاز ثاني اكسيد الكربون ،حيث ان زيادة الاستهلاك ب1% يؤدي الى التقليل من انبعاث ثاني الكربون بنسبة 1.6% ،بالاضافة الى ذلك وجود علاقة طردية موجبة بين كل من الانفتاح التجاري ،النمو الاقتصادي وانبعاث غاز ثاني اكسيد الكربون ،حيث ان زيادة 1% لكل من الانفتاح التجاري والنمو الاقتصادي يؤدي الى زيادة انبعاث الكربون بنسبة 0,4% و18,93% على التوالي.كما توصلت الدراسة ايضا الى وجود علاقة سببية ثنائية الاتجاه بين كل من استهلاك الطاقات المتجددة والانفتاح التجاري This study aimed to clarify the relationship between renewable energy consumption and carbon dioxide emission during the period during the period from 1990 to 2020, using econometric methods to measure the relationship between these variables. The study found a statistically significant inverse relationship between renewable energy consumption and carbon dioxide emissions, where a 1% increase in renewable energy consumption leads to a 1.6% reduction in carbon emissions. Additionally, the study found a positive relationship between trade openness, economic growth, and carbon dioxide emissions, indicating that a 1% increase in trade openness and economic growth results in a 0.4% and 18.93% increase in carbon emissions, Respectively. The study also found a bidirectional causal relationship between renewable energy consumption and trade opennessItem ادارة الجودة الشاملة آلية لتعزيز تنافسية منظمات الاعمال(جامعة الوادي University of Eloued, 2025-03-31) صاحبي ،جمال الدين; بلقيدوم، صباحThe study aims to identify the role of total quality management in enhancing the competitiveness of business organizations, by applying it to insurance institutions in the state of Oum El Bouaghi. The study started from the problem of what is the role of total quality management in enhancing the competitiveness of the organization in insurance institutions in the state of Oum El Bouaghi. To achieve the aim of the study, we relied on the descriptive approach and the analytical approach to analyze the information collected using a questionnaire designed for this purpose based on the SPSS program. The study reached many results, the most important of which is the presence of a positive, statistically significant effect between comprehensive quality management and the organization’s competitiveness in the institutions under its leadership. The study recommends the need to focus more on the customer by working to accurately assess his needs and desires, in addition to focusing on improving processes and not just improving products and services only.Item اعتماد نموذجي Sherrod وkida للكشف عن حالة العسر المالي للمؤسسة الاقتصادية(جامعة الوادي University of Eloued, 2025-03-31) جحيش، يسرى; تومي ،ميلود; رحمة ،سكينةThis study aims to attempt to reveal the state of financial distress of the economic institution with a case study of the institution (TIFIB) in Biskra for the period extending between (2019-2022) by adopting the Sherrod and Kida models. The study concluded, by analyzing the results of the Sherrod model for the year 2019, that the value of the Z index was limited to 5< Z <20, which is a critical area in which it is difficult to judge the financial position of the institution. However, during the period (2020-2022), the value of the Z index was less than 5, which indicates that the institution is suffering from real financial distress, while the analysis of the results of the KIDA model in 2019 showed that the financial position of the institution is good, as the value of the Z index is greater than 0.38, but during the period (2020-2022) the value of the Z index was less than 0.38, which indicates that the institution is suffering from a state of financial distress. The institution reached this state as a result of successive losses, in addition to its lack of liquidity, which is almost non-existent. In this case, she is unable to fulfill her obligations, which has left her in real financial distress. The continuation of this situation leads to bankruptcy.Item التوجه إلى بناء المدن الذكية كإستراتيجية لتحقيق التنمية المستدامة(جامعة الوادي University of Eloued, 2025-03-31) شنوف، جمال; مراحي ،مختارهدفت هذه الدراسة إلى البحث في موضوع المدن الذكية التي أصبحت التوجه الجديد لجل دول العالم من أجل تحسين جودة حياة الأفراد وتحقيق التنمية المستدامة، حيث تم اعتماد المنهج الوصفي بوصف متغيرات الدراسة في قالبهما النظري، مع الأخذ بعين الإعتبار التجربة الرائدة التي قامت بها دبي في إقامة المدينة الذكية كنموذج يحتذى به في هذا المجال. توصلت الدراسة إلى أن دبي قطعت شوطا رهيبا في مجال التحول إلى المدن الذكية والتي ساهمت بشكل كبير في تحقيق التنمية المستدامة، فرغم كل التحديات والمعوقات التي واجهتها، إلا أنها تبقى متيقنة بتحقيق تنميتها المستدامة وضمان رفاهية الأفراد والأجيال المستقبلية، حيث نجحت في بناء عدة مدن مستدامة أهمها مدينة دبي المستدامة، مدينة دبي الجنوب، مدينة دبي للسيليكون، بالاعتماد على مجموعة من الآليات والتطبيقات والأنظمة التي ساهمت في نجاحها، كما أصدرت مجموعة من القوانين والمشروعات التي تعزز حفظ السلامة والاستدامة البيئية مع تخفيض الطلب على الطاقة. This study aimed to explore the topic of smart cities, which have become a new trend in most countries around the world, with the goal of improving the quality of life for individuals and achieving sustainable development. A descriptive approach was adopted, describing the study variables in their theoretical form, taking into account Dubai's pioneering experience in establishing a smart city, which serves as a model to be emulated in this field. The study concluded that Dubai has made great strides in the field of transformation into smart cities, which has contributed greatly to achieving sustainable development. Despite all the challenges and obstacles it has faced, it remains confident in achieving its sustainable development and ensuring the well-being of individuals and future generations, as it has succeeded in building several sustainable cities. The most important of which are Dubai Sustainable City, Dubai South City, and Dubai Silicon City, relying on a set of mechanisms, applications and systems that have contributed to their success. It has also issued a set of laws and projects that enhance safety and environmental sustainability while reducing energy demand.Item الدوافع المقاولاتية مقارنة بين نموذج الحدث المقاولاتي ونموذج السلوك المخطط(جامعة الوادي University of Eloued, 2025-03-31) عثمان، وسام; بن ديدة، هواريتنوعت النماذج المفسرة للدوافع المقاولاتية، ما جعلها محط أنظار العديد من الباحثين واهتمت هذه الورقة البحثية بتفسير الدوافع المقاولاتية باعتبارها أولى خطوات التي تسبق الإنشاء الفعلي للمقاولات وفق نموذجين يعدان الأشهر هما نموذج الحدث المقاولاتي ونموذج السلوك المخطط. وتوصلت الدراسة في الأخير إلى أن كلا النموذجين ركزا على العوامل التي تدفع بالفرد نحو المقاولاتية مع اختلافها باختلاف الأفراد، مع تسجيل فرق بينهما ليس بالكبير. The models explaining entrepreneurial motives have varied, making the focus of attention of many researchers, this research paper focused on interpreting the latter as the first steps that precede the actual establishment of enterprises according to two models that are considered the most famous namely the entrepreneurial event; model and the planned behavior model. The study finally concluded that both models focused on the factors that push the individual towards entrepreneurship, with a not very large difference between them.Item الدور الاستثماري في تطوير الموانىء العراقية(جامعة الوادي University of Eloued, 2025-03-31) المالكي، ناجيتهدف الدراسة الى الدور الذي يلعبه الاستثمار في تطوير الموانىء العراقية من اجل تفعيل التجارة الخارجية . حيث ان العراق ومن خلال موقعه الاستراتيجي على الخليج العربي يصدر العراق النفط الخام عن طريق البواخر العراقية والمستأجرة من بعض شركات النقل البحري . اذ ان هناك اهمية اساسية للموانئ وانواع مختلف منها الموانىء للحاوايات او نقل وتفريغ البضائع المصدرة والمستوردة ونتقل المسافرين والموارد الطبيعية المختلفة , ولها دور في تنشيط حركة الملاحة البحرية . حيث ان الاهمية التاريخية بدأت عندما كان الاتصال بالعالم الخارجي عن طريق البحار والمحيطات , وتطورت هذه الموانىء بعد اكتشاف المستعمرات , وحاجة الدول الى التبادل التجاري الخارجي . اما في العراق فان هناك أثار ايجابية للاستثمار في تطوير الموانىء العراقية من اجل التسريع في عمليات الشحن والتفريغ The study aims to examine the role that investment plays in developing Iraqi ports to activate foreign trade. As Iraq, through its strategic location on the Arabian Gulf, Iraq exports crude oil via Iraqi ships chartered from some maritime transport companies. There is a fundamental importance of ports and their various types, including ports for containers or transporting and unloading exported and imported goods, and transporting passengers and various natural resources. It has a role in stimulating maritime navigation. The historical importance began when communication with the outside world was via seas and oceans, and these ports developed after the discovery of colonies and the need for countries for external trade exchange. As for Iraq, there are positive effects of investment in developing Iraqi ports to accelerate loading and unloading operations.Item الهيدروجين الأخضر كخيار استراتيجي لتعزيز مسار الانتقال الطاقوي في الجزائر(جامعة الوادي University of Eloued, 2025-03-31) عمراني ،سفيانيهدف البحث إلى استعراض استراتيجية الجزائر في إنتاج الهيدروجين الأخضر، مع الاستعانة بالمنهج الوصفي لتوضيح الإطار العام لماهية الهيدروجين الأخضر ودوره البارز في المجال التنموي. بالإضافة إلى ذلك؛ يعتمد البحث على المنهج التحليلي بما يتماشى مع موضوع الدراسة، بهدف تسليط الضوء على مختلف الجوانب المتعلقة بمساعي الجزائر لتطوير هذا المجال الواعد. توصل البحث إلى عدّة نتائج أهمها؛ أنّ ما تتبناه الجزائر من سياسات لتنمية استخدامات الهيدروجين الأخضر يظل مرهونًا بمدى قدرتها على تحقيق الأهداف الكمية التي تسعى إليها، ويأتي ذلك في سياق رفع الجزائر رهان الاستثمار في إنتاج مزيج طاقوي خارج نطاق الطاقات الأحفورية، على غرار الهيدروجين الذي تمتلك فيه إمكانيات معتبرة، مما يسهم في تعزيز مسار الانتقال الطاقوي. The research aims to review Algeria's strategy for producing green hydrogen, using a descriptive approach to clarify the general framework of what green hydrogen is and its prominent role in the developmental field. In addition, the research relies on an analytical method in line with the study's topic, aiming to highlight various aspects related to Algeria's efforts to develop this promising field. The research reached several results, the most important of which is that the policies adopted by Algeria to develop the uses of green hydrogen remain dependent on its ability to achieve the quantitative goals it seeks. This comes in the context of Algeria raising the stakes in investing in producing an energy mix outside the scope of fossil energies, such as hydrogen, in which it has significant potential, which contributes to strengthening the path of energy transition.