AE_Vol07 N 02
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AE_Vol07 N 02
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Item Analysing The Impact Of Quantitative Easing Policy(جامعة الوادي University of Eloued, 2024-12-15) Touati Tliba ,Nacima; Gharbi, HichamThis study aims to examine the relationship between the Federal Reserve's Quantitative Easing policy and US sovereign debt valuation, focusing on the period from 1990 to 2022. Using a Vector Autoregressive (VAR) model, we analysed the dynamic interactions between key economic variables, including Treasury yields, QE amounts, GDP, inflation rates, and Federal Funds rates. The quantitative easing policies pursued by the US Federal Reserve have led to increased scrutiny of the debts of countries issuing reserve currencies. The US sovereign debt was significantly affected by these policies, but there has not been much work on the direct dynamics between QE policy and the value of sovereign debt for the US market. The study strives to contribute to the literature by estimating the US sovereign debt valuation reaction to changes in the balance sheet caused by the quantitative easing policy. Valuation of US sovereign debts is an important issue due to the influential role of US sovereign bonds in diverse international financial markets. Our findings indicate that large-scale asset purchases cause changes in U.S. sovereign debt bond prices and their valuation.Item Evolution Of Corporate Motivations And Strategies In Occupational Safety And Health(جامعة الوادي University of Eloued, 2024-12-15) Boukal ,NassimCorporate motivations towards enhancing occupational safety and health standards have evolved over time, undergoing a profoundchange in understanding the importance of workers’well-being. This led to a cultural shift as companies began to see employees’ safety and health as major asset and source of value and wealth. In this context, our article aims to explain and analyze the historical evolution of corporate motivations to allow for a deeper understanding of the significance of occupational safety and health as an essential component of successful business strategies and corporate social responsibility,ascompanies have increasingly adopted comprehensive occupational safety and health programs to achieve sustainability and build trust with their human resources and local communitiesItem Maritime Transport And Port Services In Algeria(جامعة الوادي University of Eloued, 2024-12-15) Annane, Rachid; Hachemane ,MouloudThe maritime transport sector in Algeria is evolving with investments aimed at modernizing fleets and port infrastructure. Despite this, only 3% of the national fleet is dedicated to imports. In 2021, trade in transport services reached $9.7 billion, mainly thanks to international trade which totaled $72.7 billion. Algerian ports welcome nearly 10,000 ships per year, transporting more than 20 million tons of goods, excluding hydrocarbons. However, they only capture 10% of Mediterranean traffic, thus limiting the potential for economic development. The maximum contribution of port services to GDP is 0.2%. Despite modernization efforts, challenges persist, particularly in terms of inadequate infrastructure and insufficient logistics coordination. Nevertheless, this sector offers development opportunities within the framework of the blue economy. To strengthen the contribution to national growth, additional investments in modernization and training of personnel, as well as better coordination between actors, are necessary.Item Measuring The Impact Of Cryptocurrency Prices On Switzerland's Money Supply(جامعة الوادي University of Eloued, 2024-12-15) Bessouyah, Mouna; Mimouni ,YassineThis study relies on examining the impact of cryptocurrencies on Swiss monetary policy from 2009 to 2023 by relying on Bitcoin price changes as an interpreted independent variable of the subordinate money supply variable (M2) using the VAR self-declining vector model. Based on the findings, a statistically proven moral effect of the money supply was found on short-term bitcoin price changes and through causation testing we obtained a two-way relationship between the two variablesItem Social coverage optimization to reduce social security deficit(جامعة الوادي University of Eloued, 2024-12-15) Boucherba, Hocine AbdelatifThe trajectory of social security financial balance, reported by the overall economic tables, reveals three phases of development. The first: growing financial surplus from 1970 to 1986. The second: the decreasing financial surplus, from 1987 to 1990. The oil counter-shock causing the fall of state's revenues, forcing it to review its economic model. The Third: is the growing deficit phase, which began in 1991 and still rising to exceed 800 billion DA in 2021. This deficit is due to the financial crisis of the national pension fund (CNR). Several studies call for the extension of social security coverage to overcome this imbalance, this work attempts to verify this hypothesis, using a scenario based on the assumption of a 100% social contributions recovery. The findings confirm the structural nature of the deficit and the urgent need to systematic reforms.Item The Contribution Of The Green Economy To Create Green Jobs In Algeria(جامعة الوادي Univesity of Eloued, 2024-12-15) Gouri, AssiaThis study Focuses on the role of the green economy in Algeria in creating green professions as a modern development approach based on linking the various development requirements, protecting the environment, and making more green professions that would alleviate poverty in many areas: Renewable energy Recycling waste and protecting biodiversity. The study concluded, through the results, that Algeria has achieved various projects and achievements in the framework of the green economy, but these results remain weak. From there, Algeria is required to reconsider the policies followed.Item The Converging Link Between Supply Chain Management And Marketing In A Business to business Environment a Descriptive Study(جامعة الوادي University of Eloued, 2024-12-15) Elbachir ,SabrinaOver the past few years, marketing experts have transitioned from engaging in transactional interactions to establishing relational ones, prioritising nurturing long-term connections with important clients. This transition has been seen in several bodies of marketing literature, such as relationship marketing, customer relationship management (CRM), and Key Account Management (KAM). The business-to-business market includes a wide range of industrial and commercial activities throughout the supply chain, emphasising the need for key accounts to effectively handle relationships with strategically significant clients. Many deployments of Key Account Management (KAM) fail or are abandoned, despite its substantial impact on revenueThis research aims to highlight the link between marketing and SCM in managing relationships with key accounts, focusing on SMEs in AlgeriaItem The Economic And Social Approach Of Government Subsidy Policy In Algeria(جامعة الوادي University of Eloued, 2024-12-15) Dallaa, Dalila; Belhaoues ,SalimaThis researchThis research paper aims to evaluate and diagnose the government subsidy policy through an economic-social approach in Algeria, in order to highlight the extent to which it is able to respond to the criteria of economic efficiency on the one hand and achieve societal justice on the other, through this study, we have addressed the concept of government subsidies the we tried to assess the economic and social effects of this policy. The study concluded that the government subsidy policy in Algeria was able to achieve its desired goals, but it was not subject to the criteria of economic efficiently and social justice.Item The Economic Sectors In Algeria According To Structural Transformation Indicators(جامعة الوادي University of Eloued, 2024-12-15) Ababba ,Ali; Hamidatou, NacerThis article aims to try to identify the extent to which Algeria has achieved degrees of transformation in the economic sectors by analyzing the indicators of structural transformation during the period 2000-2020, relying on the descriptive analysis approach to extract the results of the indicators indicating this, Such as the index of economic complexity and agricultural orientation, as we discussed in this study other indicators such as the productive capacity in each economic sector, relying on data and statistics from official national and international bodies to extract these indicators, such as the World Bank, the Food and Agriculture Organization, and the National Statistics Office. Among the most important results of this article is the weakness of some indicators such as the economic complexity index, which recorded a decline during the period studied, and the agricultural orientation index. The rest of the indicators recorded weak growth and decline in some periods, indicating that the advanced economic performance of the productive capacity index was weak during the period studied. From this, we concluded that Algeria did not achieve the programs outlined for the planned structural transformation. Accordingly, the study recommended reconsidering the programs outlined for economic development in order to raise the rate of economic growth and full employment and raise the competitive advantage of the productive sectors.Item The Importance Of Using Financial Failure Prediction Models As Analytical Procedures To Verify The True Financial Position Of The Company(جامعة الوادي University of Eloued, 2024-12-15) Hachi ,Faiza OumelkheirThrough our paper, we seek to highlight the impact of using the Financial Deterioration Prediction Methods (KIDA-SHERROD-ALTMAN) to demonstrate the true status of the enterprise, which is a service for users of the financial statements of the enterprise, and accordingly the study was divided into two parts, one in which the definitions of the basic variables were addressed, while the other part included the application of the aforementioned curriculum at the level of pharmaceutical manufacturerHIKMA for the chain time2017-2023. Our study found both Sherrod and Altman's competence and ability to spare the auditor from potential detection risks by giving them a very rough picture of the real financial situation of the institution under examination.Item The Reality Of Funding For Startups In Algeria And Their Utilization Of Business Intelligence Tools(جامعة الوادي University of Eloued, 2024-12-15) Kaci ,YasminaOur study addresses a new subject, namely startups. It explores the current state of financing for these startups in Algeria and the extent to which they benefit from using business intelligence tools. This is examined through the procedures and measures undertaken by Algeria in recent years to support and develop these entities, given their potential to achieve economic development by contributing to increased output, achieving economic diversification, reducing unemployment rates, and boosting economic growth. Additionally, an important point can be added: the high costs of financing are due to the substantial risk associated with granting loans to these enterprises. Here, innovation becomes a key factor in providing financing for these startups by offering modern methods that consider their particularities and size. This study concludes that startups play a significant role in facing challenges, particularly the obstacle of financing.Item The Role Of Tax Auditing In Controlling Tax Risk- A Field Study(جامعة الوادي University of Eloued, 2024-12-15) Lachelache ,AichaThe study aimed to assess the role of tax auditing in managing tax risks within economic enterprises. The research analyzed the correlation coefficient between each phase of tax auditing, which we divided into three stages, and tax risk management. The statistical analysis results indicated no statistically significant relationship between obtaining general knowledge about the tax department and tax risk management. However, a statistically significant relationship existed between evaluating the internal control system, writing the audit report, and tax risk management. This study recommends the essential for external auditors to comply with international auditing standards and quality requirements to improve the practice of the auditing profession and boost it in the future to attain the above-mentioned objectivesItem Towards The Globalization Of Sustainability Disclosure Standards(جامعة الوادي University of Eloued, 2024-12-15) Hocine, Sidali; Eldjouzi ,DjamilaThe article seeks to underscore the indicators of the trend towards the globalization of sustainability disclosure standards via global initiatives employed by companies in the preparation of sustainability reports, notably the initiative of the International Financial Reporting Standards Foundation., which is considered one of the leading organizations to develop and promote worldwide accounting practices through the publication of worldwide Financial Reports. In 2021, IFRS established the International Sustainability requirements Council (ISSB) to promulgate sustainability disclosure requirements pertaining to financial and environmental matters., social and corporate governance practices, and on March 31, 2022, the International Sustainability Standards Council published its first proposed standards. One sets out general disclosure requirements related to sustainability (IFRS S1) and the other sets out climate-related disclosure requirements. (IFRS S2).Item أثر استخدام الأنظمة الخبيرة في التدقيق على المخاطر التشغيلية (دراسة ميدانية)(جامعة الوادي University of Eloued, 2024-12-15) بالقط ،هند; بالعرية، محمدهدفت هذه الدراسة إلى تبيان أثر استخدام التدقيق للأنظمة الخبيرة على المخاطر التشغيلية، وذلك من خلال تحديد المميزات التي تقدمها الأنظمة الخبيرة لمهنة التدقيق والمخاطر التشغيلية التي تواجه المهنة، وتحديد في حال هل توجد علاقة بينهما، حيث اعتمدت الدراسة التطبيقية على استبانة وزعت على مجموعة من محافظي الحسابات وخبراء المحاسبين والاكادميين المتخصصين في هذا المجال. وقد خلصت الدراسة إلى أن تبني الأنظمة الخبيرة في مهنة التدقيق تساهم في مساعدة المؤسسات في اعتمادها على هذه الأنظمة في مهنة التدقيق في إستخلاصها للنتائج مما يساعد المدقق في الوصول إلى نتائج ذات موضوعية أكثر في توثيق العمليات بشكل سليم وحيادي مما يؤدي إلى توفر عمليات ذات مخاطر أقل، وإن الأحداث الخارجية لها أثر على مهنة التدقيق في المؤسسات حيث أن استخدام الأنظمة الخبيرة من طرف المدققين يساعدهم في مواجهة هذا النوع من المخاطر. This study aimed to demonstrate the impact of using expert systems auditing on operational risk, by identifying the advantages provided by expert systems to the auditing profession and the operational risks facing the profession, and determining whether there is a relationship between them, as the applied study relied on a questionnaire distributed to a group of accountants, accounting experts and academics specialized in this field. This study concluded that adopting expert systems in the auditing profession contributes to helping institutions rely on these systems in the auditing profession in extracting results, which allows the auditor reach more objective results in documenting transactions in a sound and neutral manner, which leads to the availability of operations with less risk, and that external events have an impact on the auditing profession in institutions, as the use of expert systems by auditors helps them confront this type of risk.Item أثر استخدام التكنولوجيا الجديدة على أداء الموارد البشرية في القطاع الصحي(جامعة الوادي University of Eloued, 2024-12-15) سايب ،الزيتوني; بن ناصر، هشامتهدف هذه الدراسة إلى استكشاف تأثير التكنولوجيا الجديدة على أداء الموارد البشرية في مؤسسات الرعاية الصحية بولاية برج بوعريريج، الجزائر. تركز الإشكالية على كيفية تحسين كفاءة وإنتاجية العاملين من خلال التكنولوجيا الحديثة، مع تحديد التحديات والمزايا المصاحبة لتبنيها. تعتمد الدراسة على منهج وصفي تحليلي باستخدام استبيانات ومقابلات لجمع البيانات من موظفي الرعاية الصحية. تشمل الفرضيات الرئيسية وجود أثر ذو دلالة إحصائية للتكنولوجيا على أداء الموارد البشرية. أظهرت النتائج أن استخدام التكنولوجيا يعزز كفاءة الموظفين، يزيد من إنتاجيتهم، ويحسن جودة الرعاية الصحية. كما تم تحديد تحديات مثل التكلفة العالية وصعوبة الدمج مع الأنظمة الحالية. قدمت الدراسة توصيات لمؤسسات الرعاية الصحية تشمل توفير التدريب المستمر للموظفين، دعم الابتكار، وتسهيل تبني التكنولوجيا عبر الحوافز. أوصت بإنشاء فرق عمل لتقييم تطبيق التكنولوجيا وتحسين الأداء العام للمؤسسات. This study investigates how new technology affects the performance of healthcare workers in Bordj Bou Arreridj, Algeria. It seeks to improve worker efficiency and productivity through modern technology, while identifying the challenges and benefits of its adoption. The study uses an analytical descriptive approach, gathering data via questionnaires and interviews with healthcare personnel. Key assumptions include a significant impact of technology on human resources performance. The results showed that technology enhances staff efficiency, boosts productivity, and improves healthcare quality. However, challenges such as high costs and integration difficulties were noted. Recommendations for healthcare institutions include ongoing staff training, supporting innovation, incentivizing technology adoption, and forming task forces to evaluate and enhance technology use.Item أثر استخدام الرقمنة على جودة الخدمات في المؤسسات العمومية(جامعة الوادي University of Eloud, 2024-12-15) عامر ،ايمان; شويرفات ،عبد القادريهدف هذا البحث إلى إبراز ودراسة مدى تأثير استخدام الرقمنة على جودة الخدمات في المؤسسات العمومية، وللوصول إلى هذا الهدف تطرقنا في الجانب النظري إلى جملة من المفاهيم المحيطة بالدراسة والتي ارتبطت بالرقمنة وجودة الخدمات العمومية، في حين تم في الجانب التطبيقي تسليط الضوء على تجربة الرقمنة في الجزائر وأثرها على جودة الخدمة العمومية، بدراسة ميدانية ببلدية الجزائر البيض حيث طبقت هذه الدراسة على عينة شملت 55 موظف. خلصت الدراسة إلى جملة من النتائج أهمها أن توظيف الرقمنة ساهم في تحسين جودة الخدمات العمومية، وتطبيق مبدأ الرقمنة يعزز تطبيق مبدأ إدارة الجودة الشاملة لعصرنة القطاع العمومي. This research aims to highlight the extent of the impact of the use of digitalisation on the quality of services in public institutions. To achieve this objective, we addressed, in the theoretical aspect, a number of concepts surrounding the study that were related to digitalisation and the quality of public services, while on a practical level, we highlighted the experience of digitalisation in Algeria and its impact on the quality of public service, with a field study in the municipality of 'Algiers Al-Baidh, where this study was applied to a sample including 55 employees.The study reached a number of results, the most important of which is that the use of digitisation contributed to improving the quality of public services and applying the principle of digitization Enchance the application of the principle of comprehensive quality management to modernisation of the public sector.Item أثر التحول الرقمي على مرافقة ، دعم ، نصح، طالبي القروض(جامعة الوادي University of Eloued, 2024-12-15) دالي ،جمال; تباني، أمالThis study touched on an attempt to highlight the impact of digital transformation on accompanying, supporting, and advising loan applicants through a case study of the digital platform of the State Agency for Microloan Management - Guelma, in which the questionnaire was relied upon as a basic tool for collecting data and the statistical analysis program SPSSv22, and using the descriptive analytical method from In order to test the study hypotheses and answer their problems; The study concluded with a number of results, the most prominent of which is that digital transformation has affected the accompaniment, support, and advice of loan applicants, and that the majority of the sample members agree that registration procedures on the digital platform are easy and simple, and the information required is few and accessible.Item أثر التدقيق الاجتماعي في تعزيز جودة الخدمات الصحية(جامعة الوادي University of Eloued, 2024-12-15) خالف، كاتبةThis research paper aims to analyze the impact of social auditing in enhancing the quality of health services provided at the level of the British National Health System (HNS). This study focused on presenting a conceptual proposal and field projection on the previous case, with a focus on clarifying how to improve transparency, accountability, and the fair distribution of health resources among the social groups in the United Kingdom. This research also highlighted the social impact of health services and the extent of the commitment of the health system in the United Kingdom to social and ethical responsibility. Finally, a number of results were reached, most notably the importance of involving patients and local communities in the social audit process, which has a significant impact on improving the quality of health services provided, through feedback that includes real insights into the health care experience, ensuring the provision of sufficient information for continuous improvements.Item أثر الترويج الدولي على تموقع المنتج السياحي الصحراوي الجزائري في السوق الدولية(جامعة الوادي University of Eloued, 2024-12-15) بوفاتح ،نجاة; درويش ،صفيةThis study sheds light on the impact of international promotion in its dimensions of international advertising, personal selling, international public relations, and sales promotion on positioning Algerian desert tourism products in the international market. To highlight this role, a questionnaire was distributed to tourist agencies in some southern Algerian states represented by (Ghardaia, Ouargla, Djanet), with a sample size of 37 agencies. The data obtained were analyzed using the statistical analysis program SPSS. The study found that there is a positive impact of international promotion on the positioning of desert tourism products in the international market, and entering the international market efficiently and effectively is achieved through the integration and correlation of international promotion tools.Item اثر التكاليف اللزجة في ربحية الشركات الخدمية المدرجة في بورصة مسقط(جامعة الوادي University of Eloued, 2024-12-15) نغاق ،عبد الحميد; بوقرة، إيمانبحثت هذه الدراسة في أثر التكاليف اللزجة على ربحية الشركات الخدمية المدرجة في بورصة مسقط و البالغ عددها 28 شركة خلال الفترة (2019 إلى 2023) ، و لتحقيق هذه الغاية تم اتباع نموذج التأثيرات العشوائية والتأثيرات الثابتة للتعرف على أثر التكاليف اللزجة متمثلة في التكاليف البيعية، الإدارية والعمومية على كل من: العائد على الأصول والعائد على حقوق الملكية وربحية السهم. توصلت الدراسة إلى وجود أثر لمستوى التكاليف اللزجة على ربحية الشركات مقاسة بالعائد على الأصول و العائد على حقوق الملكية، وعدم وجود اثر لمستوى التكاليف اللزجة على ربحية الشركات مقاسة بربحية السهم. The current study examined the effect of non- financial costs on the profitability of 28 listed service companies in the Muscat Stock Exchange during the periode (2019 to 2023), To achieve this goal, the random effects and fixed effects model was followed to identify the effect of sticky costs represented by selling, administrative and general costs on each of: return on assets, return on equity, and earnings per share. The study concluded that there is an effect of the level of sticky costs on the profitability of companies measured by return on assets and return on equity, and there is no effect of the level of sticky costs on the profitability of companies measured by earnings per share.