Journal of Economics and Sustainable Development مجلة الاقتصاد والتنمية المستدامة

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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
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.
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.
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.
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 .
Difficulties In Implementing Ifrs 17 In The Insurance Sector In Algeria (case Study Of The Caat Insurance Company)
(جامعة الوادي University of Eloued, 2024-09-01) Ahmed Gaid Zakaria; Miloudi Mohamed Karim
On January 1, 2023, the new international accounting standard IFRS 17 for insurance contracts came into force, while the Algerian insurance sector will introduce it in 2025. The adoption of these new standards will transform the way insurance companies design and perceive financial information. It will completely turn principles upside down to the extent that, "Fair value" will supplant historical cost and priority of economic substance over legal form. Ensuring that businesses provide pertinent information that presents an accurate and fair picture of these contracts is the goal of IFRS 17. Users of financial statements can evaluate how insurance contracts affect the entity's cash flows, financial performance, and financial situation with the use of this new standard.
E-management And The Obstacles To Its Application In Algerian Commercial Banks - A Case Study On The Algerian External Bank In Ghardaia
(جامعة الوادي - University of Eloued, 2021-11-01) Mecheri, Mebrouka; Lamour, Remila
This research aims to study the obstacles of applying E-management at Algerian commercial banks -Case Study On the External Bank of Algeria in Ghardaia, conducted on a sample of 50 individuals; We presented a conceptual framework for E-management and identified the obstacles of applying E-management. To determine the obstacles in the Algerian External Bank in Ghardaia, we distributed 46 questionnaires to the workers there and used the SPSS 25 program to process the data and analyze the hypotheses of the study. At the end, we reached the following results: There are obstacles that prevent the application of electronic management in the Algerian external bank of Ghardaia, are divided into four types namely: technical, organizational, human and financial. This is from the viewpoint of the employees at the bank under study; we will mention it in detail in the article.
Econometric Study Of How Exchange Rate Fluctuations Affect Economic Growth In Algeria (1990-2022)
(جامعة الوادي University Of Eloued, 2024-03-01) Ghedjati Abdelhamid; Almi Hassiba
This paper does an econometric analysis to investigate the relationship between changes in exchange rates and Algerian economic growth from 1990 to 2022. This paper examines previous data to determine how exchange rate swings affect Algeria's economy, emphasizing its export dependency. The research examined immediate and long-term exchange rate- Gross Domestic Product (GDP) connections using an Autoregressive Distributed Lag (ARDL) model. The model's stability and optimal time delay are assessed in the early tests. The ARDL limits testing method confirms a cointegrating connection, demonstrating a stable long-term balance between variables. An initial study shows that the exchange rate negatively impacts economic development, exposing the difficulties of imported inflation and currency instability. The study reveals no significant effects, proposing separating nominal and real aspects over more extended periods. These results help policymakers understand how exchange rate policies affect economic growth.
Empirical Study On Digital Storytelling As A Communication Strategy Among Algerian Social Network Users
(جامعة الوادي - University of Eloued, 2023-03-01) Meslem, Hanane; Abbaci, Ayoub
Facing a major growth in social networks use in Algeria, companies are increasingly resorting to digital strategies. Digital storytelling, consisting of relating facts in narrative forms, is one of the communication strategies adopted nowadays, aiming at capturing online consumers. To measure the success of this strategy in terms of appreciation and usefulness, we conducted a quantitative study with a sample of 204 Algerian social network users. The findings led us to the conclusion that digital storytelling could be a valuable approach to build an online communication strategy.
Evaluating The Combination Of Agriculture And Industry Sectors In The Province Of Bouira (north Algeria)
(جامعة الوادي - University of Eloued, 2022-09-01) Lamri, Naziha; Belayadi َ, amna; Abbas, Faiza
Bouira is one of the Algerian states that has witnessed development in all fields during the last decade. After the isolation and economic and social impotence of the 1990s, Indeed, the area of agricultural land amounts to 66% of its total area. Every year, the state achieves agricultural production that meets local and even national demand. This is thanks to the natural qualifications consisting of a temperate climate and hydrographic network as well as human potential. We used field investigation and data analysis by using geographical systems from maps and graphs. We have shown that the local and national authorities have recently encouraged the development of industry in the state through the expansion of industrial real estate, the creation of an industrial park in Dira and the expansion of the industrial area in Oued El Bardi, with the aim of achieving social and economic development in the state and achieving sustainable development
Factors Affecting The Success Of Startup Company: A Case Study Of Yassir Transportation Company In Algiers
(جامعة الوادي - University of Eloued, 2023-03-01) Nadji, Mohammed; Bourennane, Mustapha
أصبحت المقاولاتية موضوعًا شائعًا وخضعت للبحث على نطاق واسع نظرًا لأهميتها وتأثيرها على أجزاء كثيرة من الحياة. فمن الضروري دائمًا فهم العوامل التي تساهم في نجاح رواد الأعمال وأعمالهم وتأثير هذه العوامل على تحقيق هذا الهدف. وفقًا لهذه الدراسة ، فإن توافر الموظفين المؤهلين والبنية التحتية وتوافر النظام وتوافر مكتب المساعدة والأجهزة وإعداد التصميم كلها عوامل تؤثر على أداء الشركة الجديدة ونجاحها. تم تصميم الاستبيان مع وضع الأهداف التالية في الاعتبار ، وتم فحص المعلومات التي تم جمعها باستخدام الإحصاء الوصفي والأساليب التحليلية والإحصائية. توصلت نتائج الدراسة إلى وجود تأثير على جاهزية النظام على الشركات الناشئة ، وهناك تأثير للموظفين ذو المهارات على نجاح الشركات الناشئة ، كما أن هناك تأثير إحصائي على البنية التحتية على نجاح الشركات الناشئة Entrepreneurship has become a popular and widely researched topic due to its significance and impact on many parts of life. It's always important to understand the factors that contribute to the success of entrepreneurs and their businesses, as well as the impact those factors have on achieving that goal. According to this study, the availability of qualified employees, infrastructure, system availability, help desk availability, hardware, and design preparation are all factors that influence a new firm's performance and success. The questionnaire was designed with the following objectives in mind, and the information gathered was examined using descriptive statistics as well as analytical and statistical methods. the study findings reached that there is a statistical impact for system readiness on startup operation, and there is an impact for skilled employees on the success of startup operation, Also, there is a statistical impact for infrastructure on the success of startup operations

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