Journal of Economics and Sustainable Development مجلة الاقتصاد والتنمية المستدامة

Permanent URI for this communityhttps://dspace.univ-eloued.dz/handle/123456789/21813

Browse

Now showing 1 - 20 of 417

Accounting Disclosure Within The Framework Of The Financial Accounting System
(جامعة الوادي University of Eloued, 2024-09-01) Gacem Hadda
This investigation delineates the mechanisms of accounting disclosure as mandated by the financial accounting system, examining the theoretical dimensions encompassing the study's variables comprehensively. The findings underscore that the practices of presentation and disclosure within the financial accounting system align with international accounting standards, achieved through the meticulous application of various financial statements endorsed by said system
Agrarian Policy, Impact On The Food Offer And Health: Case Of Algeria
(جامعة الوادي - University of Eloued, 2023-09-01) Kaabache, Rachida
Agriculture is a structured set that can serve individuals to satisfy their dietary needs, through a suitable agrarian policy. In Algeria, since the independence to date several reforms have been applied, starting by the self-management and more recently the agricultural development; nonetheless, the country remains depending on the exterior, as food imports went from almost 14% in 1975 to reach 23.54% in 2020 A situation worsened by a demographic transition, in one side, that can be translated in numbers by 44,3 million inhabitants in 2020, in addition to an epidemiologic one, with the increase of nontransmissible diseases, mainly; obesity, high blood pressure, diabetes…, which keep the country in a precarious situation as it faces the price increase of food products on international markets. This is why a review of the agrarian policy should be contemplated in order to overtake these issues. In this context, our article comes within a preventive approach proposing an analysis of the Algerian agrarian policies from the independence until today‟s date, and their effects on both the food model and health, in addition to recommendations
Algeria's Healthcare Spending
(جامعة الوادي University of Eloued, 2025-03-01) Meklat ,Atmane; Kandi, Nabil
Algeria's health spending has evolved substantially over the past few decades, mirroring the nation's economic and social shifts. Given its heavy dependence on oil, Algeria's healthcare budget has been highly sensitive to fluctuations in crude oil prices. Recent oil price shocks have necessitated cuts in public health spending. While these developments are underway, the global context is marked by significant variations in health spending. Algeria stands out among its MENA and middle-income counterparts by devoting a relatively higher proportion of its GDP to health, surpassing the regional average. However, this level remains below that of developed countries. Nevertheless, Algeria's health spending demonstrates efficiency, resulting in health outcomes that rival those of developed countries, even with fewer resources.
Algeria’s Path To Sustainable Tourism Development
(جامعة الوادي University of Eloued, 2025-03-01) Zerouati, Maouahib; Boukhaoua ,Asma
Tourism is a critical sector for economic diversification, environmental conservation, and cultural exchange. This paper examines Algeria's performance in the 2024 Travel & Tourism Development Index (TTDI), with a special focus on Travel & Tourism Sustainability. Algeria ranks 98th globally, showing modest progress in environmental and socioeconomic impact but faces challenges with sustainable tourism demand and infrastructure gaps. Through an in-depth examination of Algeria’s sustainability performance and comparison with regional peers Tunisia and Morocco, the study offers insights into policies needed to promote sustainable growth. Recommendations include promoting green tourism, improving accessibility, and leveraging ecotourism to establish Algeria as a resilient tourism destination.
An Analytical Study Of The Reality Of Bancassurance In Algeria
(جامعة الوادي University of Eloued, 2025-03-01) Bali ,Hamza; Bali, Mossab
This study aims to highlight the role of banks in distributing insurance products through bancassurance agreements, which represent one of the most important distribution channels offered by Algerian banks. These agreements can generate additional income for both banks and insurance companies while promoting the sector in Algeria. The study also seeks to shed light on the reality of bancassurance practices in Algeria by identifying the factors that contribute to the success of this activity and the challenges it faces. The study adopted a descriptive approach by addressing the theoretical concepts related to bancassurance and an analytical approach by examining the figures and statistics of this branch of insurance during the period 2012–2022. The findings reveal that bancassurance in Algeria has achieved significant progress during the study period. However, it still faces several shortcomings, including legislative gaps, the limited range of products offered, and the lack of an insurance culture within Algerian society.
Analysis Of The Impact Of Climatic Parameters On Agriculture In Algeria: Application Of The Ardl Model With Error Correction Mechanism.
(جامعة الوادي - University of Eloued, 2021-12-01) Guessas, Ghaniya; Boumoula, Samir
The purpose of this study is to analyze the impact of climatic factors on the evolution of agricultural added value in Algeria during the period from 1999 to 2020. The study is based on an ARDL (Autoregressive distributed lag) model where the agricultural value added is the endogenous variable and temperature and precipitation are exogenous variables of the model. This study is developed by respecting the different stages of econometric analysis, we studied the stationarity of the variables, determined the optimal number of lags, estimated an ARDL model, tested cointegration, estimated the long-term relationship, studied the robustness of the model through the different tests of the residuals and finally estimated an ECM model. We were able to deduce that the temperature influences the agricultural added value positively, while the precipitation affects it negatively.
Application Of A Multi-criteria Analysis Method For The Selection Of A Priority Public Transport Mode For Investment: Case Of The West Algiers Region
(جامعة الوادي University Of Eloued, 2024-03-01) Akhrouf Mohamed; Bessou Meriem; Medjaimia Hadjer
This article aims to develop a methodology in which alternative projects are prioritized and selected using appropriate methods of multi-criteria decision-making in organizations responsible for managing and developing transportation modes. This study addresses a particular gap in implementing a systematic methodology for prioritizing and selecting transportation modes for investment. The developed methodology proposes an approach based on the multi-criteria decision support method AHP (Analytical Hierarchy Process). The problem was implemented using the ExpertChoice software, which allows for the effective integration of decision-makers in the decision-making process to identify potentially profitable and beneficial transportation modes for the community.
Arab Experiences Of Green Financing In Reducing Carbon Emissions
(جامعة الوادي University of Eloued, 2025-03-01) Ounissi, Asma; Dridi, Bachir
This study aims to know the extent of the impact of sustainable green financing in reducing carbon emissions by presenting several of Arab countries experiences, represented by Algeria, Morocco, Egypt, the United Arab Emirates and Saudi Arabia, by presenting the most important projects completed in green finance. Its problem also revolved around the role it provides. Mechanisms and initiatives in financing green investments to achieve green financing efforts to reduce carbon emissions, using the descriptive analytical approach to address the issues presented. The study reached to a number of results that green and sustainable financing have become one of the basic pillars and issues that preoccupy governmental bodies concerned with protecting the environment due to their extreme importance in Reducing carbon emissions, by highlighting the use of clean energy that reduces carbon in the production of electricity instead of fossil fuels, as the integration of green projects into the industrial sector and the exploitation of bio energies has become the direction and interest of several Arab countries. Sustainable green financing also addresses climate change while creating good jobs and Reducing excessive exploitation of natural resources and reliance on bioenergy
Artificial Intelligence As A Catalyst For Economic Growth
(جامعة الوادي University Of Eloued, 2024-03-01) Oubiche Ishak; Touaibia Ahmed
Artificial intelligence has emerged as a pioneering field with the ability to revolutionize various aspects of our lives, as it constitutes a technological breakthrough that has recently appeared widely in the world and has spread greatly thanks to its growing performance. This study aims to explore the impact of this digital technology and its implications for the global economy in the future. Statistics and projections have shown the magnitude of the change that will form the pillars of the global economy by the year 2030, due to its enormous potential that it can provide to individuals, organizations and countries in various fields. Thus, it has become the subject of everyone's interest and the demand curve for it has begun to take an upward shape at an accelerated pace. It is also assumed that China and the United States of America will achieve the highest growth rates thanks to the use of artificial intelligence.
An Attempt To Evaluate The Legitimacy Of Accounting Reform Decision In Developing Countries Under Ifrs: An Analytical Perspective Of The New Institutional Theory Case Study Of Algeria
(جامعة الوادي - University of Eloued, 2021-12-01) Mehaoua, Amel; Khaldi, Farah; Salhi, Nadjia
Despite the criticism of the legitimacy of the international financial reporting standards (IRFS), Algeria has adopted a reform strategy that takes IFRS to keep pace with economic development and efficiency requirements. However, this strategy was the matter of criticism and accountability of the key actors .Through this study, we aim to evaluate the legitimacy of accounting reform in developing countries from the perspective of the new institutional theory. To do this, we adopted a case study of Algeria by using a variety of tools such as: interview, observation and analysis of archival data. On the base of sociological approach of the new institutional theory, the study finds that the accounting reform in Algeria does not legitimate, because institutional pressure is a major factor that drives the decision of the reform on one hand, and on the other hand, the dominance of the state in making and managing accounting reform.
Bank Financing Of Algerian Smes: Approach By Survey Of Banks In The Wilaya Of Bejaia
(جامعة الوادي - University of Eloued, 2021-12-01) Saidani, Salim; Mouffok, Nacer-eddine
This paper aims to assess the possible link between SMEs and banks in the wilaya of Bejaia, by highlighting the needs, conditions and methods of financing this category of businesses. For this, we used two approaches. First, a field survey of the sixteen banks in the wilaya of Bejaia. Then, an econometric modeling based on the LOGIT model. The data is processed by two software: Sphinx IQ and SPSS. The results obtained confirm the fact that Algerian banking regulations, associated with the long and complex procedural scheme of credit institutions towards SMEs, lead these banks to be more wary of companies, by demanding more guarantees.
Commitment To Social Responsibility And Its Role In Ensuring The Sustainability Of Economic Institutions - Microsoft As A Model –
(جامعة الوادي University Of Eloued, 2024-03-01) Trima Imene; Cherif Nour Elhouda
This study aimed to highlight the role of the organization’s commitment to social responsibility in achieving sustainability, where this role was identified by clarifying the relationship between each of social responsibility and enterprise sustainability, and this is by studying the experience of MICROSOFT corporation. Both, and in the participation of social responsibility with the sustainability of the dimensions, an indication that the commitment to social responsibility is an advertisement for the institution’s achievement of sustainability.
Communication Management As A Preliminary Step In The Citizen Participatory Process
(جامعة الوادي - University of Eloued, 2021-12-01) Korti, Rafika; Sassi Boudemagh, Souad
Through this article, we present the process of evaluating the degree of communication management in the elaboration of permanent safeguard plan's projects in Algeria, by applying the Arneisten scale. This evaluation was carried out on three different projects which selected at different stages of their life cycle: first one is the case of Constantine and Ghardaïa (have been acheived) and the second is the case of El-Oued (is in progress). The methodology followed to accomplish this evaluation is presented synthetically in the first part of the article, followed by the presentation and discussion of the results obtained using the SPSS statistical software in the second part.
Comparative Analysis Of Private Sector Financing Forecasting In Algeria
(جامعة الوادي University of Eloued, 2025-03-01) Dermechi ,Feriel; Zakane, Ahmed
This article conducts a forecasting analysis of private-sector financing in Algeria based on two distinct methods. The time series studied is the share (% of GDP) of credit allocated to the private sector, covering the annual period from 1964 to 2023. The two forecasting methods employed are exponential smoothing and ARIMA modelling. The results show that the forecasting method by exponential smoothing provides stable forecasts in the short and/or medium term by underestimating major economic shocks. In contrast, the ARIMA approach generates more dynamic forecasts, effectively capturing unpredictable variations. Theoretically, the financial analysis is guided by the works of Box and Jenkins on ARIMA modelling, highlighting the adaptability and precision of this method for adjusting economic policies. In conclusion, combining the two approaches would allow for a more robust evaluation of private-sector financing in Algeria while emphasising the importance of accurate data for reliable economic forecasting.
Contribution Of Block Chain Technology To The Banking Sector
(جامعة الوادي University Of Eloued, 2024-03-01) Kansab Jamila
Block Chain technology allows the storage and transmission of information in digital format without any intervention from trusted third parties (Middle Man), it is also characterized by decentralization and the ability to manage a large number of databases distributed around the world. . It has numerous advantages that can improve several sectors such as finance, health, politics, insurance, energy, etc. The financial sector is one of the sectors most impacted by this technology. The latter uses the P2P protocol which could facilitate the process of transactions while lowering their relative costs and reducing the time for their completion. The purpose of this communication is to highlight the opportunities that block chain technology could bring to the operation of banks.
Contribution Of Digital Transformation In Developing
(جامعة الوادي University of Eloued, 2025-03-01) Feliounr, Mourad
This paper examines the significance of digital transformation within organizations and its role in enhancing employees' skills, including communication, time management, teamwork, decision-making, leadership, and the ability to work under pressure, within the Algerian Telecommunications Company in El Oued Agency. The study employs a descriptive-analytical approach, drawing from various books and references to outline the theoretical framework for the study variables. A questionnaire served as the primary data collection tool, administered to a sample of 20 employees. The findings reveal several key outcomes, with the most prominent being that digital transformation has a notable impact on improving employees' communication and interpersonal skills at the study site, while no significant effect was observed on the other skill dimensions.
Cooperatives As A Mechanism For Achieving Integrate Economic Growth And Social Welfare -a Case Of Morocco
(جامعة الوادي - University of Eloued, 2021-11-01) Khezzaz, Radhia Ismahene; Rahmani, Mounir
the social and solidarity economy has gained increasing importance over the past twenty years and Morocco like the rest of the world, has experienced a wide development in social and solidarity economic, it represents an opportunity for economic growth and social inclusion, and likewise the Morocco authorities have become aware of their importance due to the inevitable role they play in creating job opportunities and added value, in combating fragility vulnerability and social exclusion and in completing various sectoral strategies and programs
Corporate Social Responsibility Practices In Islamic Financial Institutions : The Difference Between An Islamic Bank And A Socially Responsible Bank
(جامعة الوادي - University of Eloued, 2022-09-01) Hamou, Nadia; Mebarki, Hanene
The objective of this article is to make an empirical comparison between Islamic finance and Corporate Social Responsibility through a comparison of practices of two private banks active in Algeria,one that is an Islamic bank and the other which is a classical bank that is known for its social commitment. To this end, we opted for a documentary study with the aim of analysing the content and quality of the information contained in the annual activity reports of the two banks selected. The data was processed using the qualitative analysis software Nvivo. The results obtained showed that the behaviour of the two banks is almost similar, they take into consideration all CSR‟s dimensions with more or less significant proportions, Each bank gives a particular interest to one dimension in spite of the others.
Creative Techniques To Develop The Entrepreneurship’s Skills And Performance: Case Of Abu Tlemcen’s Entrepreneurship House
(جامعة الوادي - University of Eloued, 2021-12-01) Ziane Kolee, Imene
The objective of this study is to examine the impact of entrepreneurship‟s creative techniques training on the development and enhancement of entrepreneurial skills that may be essential to improve ventures effectiveness. We conducted a selective exploratory survey with 80 futur entrepreneurs. We strived towards a deeper understanding of the programs and tried to identify a link between Creative Techniques and entrepreneurial activities. SPSS was used to analyze the data gathered. Findings from the study reveal that the behavioral component of the students' attitude toward entrepreneurship‟s creative techniques training was positive. The data demonstrates that the entrepreneurship‟s creative techniques training appear to create openness, confidence, and trust among the participants in this study.
Diagnosing Resistance To Organizational Change
(جامعة الوادي University of Eloued, 2024-09-01) Maita Slimane
Resistance to organizational change is often viewed as a major problem, that is, resistance must be defeated if we want successful change. While it can be said that resistance is useful for knowing the strengths and weaknesses of the organization, it cannot be simply eliminated, as managing resistance to organizational change adopts stages and strategies to reduce resistance. In this paper, we relied on collecting the necessary information (theoretical literature) to know resistance to organizational change and how to manage it, We touched on the need for change, the challenges of change, change strategies, and steps for change, then what resistance to change is, its diagnosis, and how to reduce it? using solutions, strategies, and previous studies, and the change curve model. And finally, evaluation study between different models of change .

Browse

Browsing Journal of Economics and Sustainable Development مجلة الاقتصاد والتنمية المستدامة by Title