JESD_Vol 04 N 03
Permanent URI for this collectionhttps://dspace.univ-eloued.dz/handle/123456789/22087
Browse
Browsing JESD_Vol 04 N 03 by Title
Now showing 1 - 20 of 29
- Results Per Page
- Sort Options
Item 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, SamirThe 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.Item 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, NadjiaDespite 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.Item 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-eddineThis 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.Item Communication Management As A Preliminary Step In The Citizen Participatory Process(جامعة الوادي - University of Eloued, 2021-12-01) Korti, Rafika; Sassi Boudemagh, SouadThrough 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.Item 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, Mounirthe 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 programsItem 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, ImeneThe 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.Item 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, RemilaThis 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.Item The Impact Of Bank-specific And Macroeconomic Factors On Banks Profitability: Panel Evidence From Algeria(جامعة الوادي - University of Eloued, 2021-12-01) Bensalem, Farah; Gaidi, KhemissiThis paper investigates the impact of bank-specific and macroeconomic variables on banks’ profitability in Algeria during (2012-2019). For this purpose, Return on assets and return on equity are taken as indicators of the banks’ profitability. On the other hand, the factors affecting the profitability of banks were divided into two categories: bank-specific variables, and macroeconomic variables. To this end, a random effect model of Panel Data used to analyze the data. Therefore, the study results revealed that capital adequacy, efficiency, and inflation are among the independent factors that have a statistically significant effect on commercial banks’ profitability operating in Algeria.Item The Importance Of The Stability Of The Investment Law On Foreign Investment In The Algerian Economy(جامعة الوادي - University of Eloued, 2021-11-01) Guessouri, InsafThe foreign investor attaches importance to the legal regime governing his investment, whether he or she is in line with his or her interests, or what profit opportunities can be made in his or her context and whether he or she is stable. The stability of the investment law is an additional guarantee that allows investors to operate on a stable and well-known legal basis, since a change in the investment legislation may lead investors to miss out on profit opportunities. How has the Algerian legislature established the legal investment system to encourage, stimulate and reassure foreign investors? Through the adoption of the descriptive approach and the analytical approach, the study found the most important result. The Algerian legislator worked to draft and amend the laws that help and stimulate foreign investment in the text of Act No. 09-16 of 3 August 2016, which contains a series of encouragement and the removal of barriers and obstacles.Item Influence Of Electronic Word-of-mouth On Consumer Behaviour(جامعة الوادي - University of Eloued, 2021-12-01) Sayah, FatimaThis paper investigates the impact of electronic word-of-mouth (e-WOM) on consumers' purchase decisions, and more specifically on product attitude and purchase intention. After a brief review of the academic literature, we conducted a survey of 70 respondents. The results of the data analysis, using PLS structural equation modelling, show that e-WOM has a positive and a significant impact on product attitude and purchase intention. Managerial implications and avenues for future research are addressed.Item The Influence Of Organizational Dna On The Quality Of Healthcare Services - An Empirical Study In The University Hospital Center Of Sidi-belabbas-(جامعة الوادي - University of Eloued, 2021-12-01) Moulai, Amina; Derdar, HadjerThe organizational DNA is one of the newly adopted metaphorical approaches in the field of business administration, which helps in diagnosing the organization's illnesses and proposing the right remedies. this study aimed to discuss the impact of organizational DNA elements on the SERVQUAL of healthcare. The study reached a set of results, the most important of which are: -There is a positive impact of the components of OrgDNA on the healthcare quality dimensions, where the greatest effect occurs on the reliability of services delivered, and the weak effect appears on the empathy of health services providers. -if the foundations of the organization suffer from problems, typically the quality of its services will not be satisfactoryItem Introducing Management Accounting Techniques Through The Ages And Their Impact On Arab Enterprises(جامعة الوادي - University of Eloued, 2021-12-01) Kerdouci, MohammedThis study aimed to provide a historical overview of the introduction of management accounting techniques through the ages, and to know their impact on the establishments used for them and the factors that determine the change in the form of management accounting, and the extent to which these modern mechanisms are practiced and included in Arab establishments, especially since these mechanisms have become a common topic in the modern industrial environment.After the old technologies failed to comply with the requirements of the times (efficiency, effectiveness, flexibility, speed ...), as the descriptive analytical approach was relied upon, through historical literature as well as modern research in the field of study. Among the results of this study, the practice of these modern technologies is issued in the countries of the Arab Mashreq, on top of which is the State of Palestine, followed by Syria, Jordan, and Iraq, where the activity-based cost system is the most applied, and in the Maghreb, it is completely non-existent, as its application is limited to only those who During scientific research.Item L’administration électronique Vecteur Déterminant Vers La Citoyenneté électronique : étude De Cas Du Rwanda(جامعة الوادي - University of Eloued, 2021-12-01) Benaoum, Mahièddine; Ghrissi, Sadouki; Bouchikhi, Mohammed RedaLe réseau mondial de communications d’Internet, a élargi ses tentacules pour inclure "nos administrations" par le biais de" l’administration électronique ", un terme faisant référence à l'utilisation des technologies de l'information et de la communication dans services publics. L'administration électronique œuvre principalement à fournir des services par le biais du support numérique, permettant ainsi une interaction entre l'État et le citoyen. Dans cet article, nous avons voulu présenter comme étude de cas l'expérience du Rwanda dans ce domaine en vue de savoir pourquoi ce pays du continent africain a tant attiré l'attention. Notre développement nous amène à l'infrastructure liée à la numérisation et aux ressources humaines spécialisées, puis au partenariat qui relie le Rwanda à certains pays développés, et enfin à une réelle volonté politique et ses orientations pour adopter le choix de l’administration électronique.Item Leading International Practices In Issuing Islamic Instruments(جامعة الوادي - University of Eloued, 2021-12-01) Fekih, Fatima ZohraThe Islamic banking system has evolved considerably in recent years, especially after the global financial crisis 2007. In the end of the crisis, the development of Islamic financial instruments has become an imperative necessity, most notably the development of Islamic sukuk that have managed to impose themselves on the world financial markets. Many Islamic and non-Islamic governments have therefore adopted it as a successful and effective system in mobilizing financial resources to finance development projects and infrastructure. This paper highlights the most significant practices in issuing sukuk. The article concluded that bringing the idea of sticking to the international level and dealing with Islamic instruments by the biggest international financial markets shows the extent of the Islamic system's capacity, wisdom and integration and that Islamic sukuk is one of the most successful Islamic financial productsItem Mechanisms To Eliminate Corruption By Controlling The Implementation Of Public Budget.(جامعة الوادي - University of Eloued, 2021-12-01) Ghidi, AbdelkaderIn order to achieve the objectives and not to manipulate expenses and incomes in administrations, there should be a control to get along with all phases of the budget, and the approval, execution and control of the integrity of the financial plan implementation from expenditure according to the decision of its budget. This control, which aims to verify the use of the funds allocated for the purposes for which it is allocated, with the detection of mismanagement and exploitation, as well as increasing spending, where there are municipalities which suffer from budget deficits, and remains unable to generate local development despite the fair distribution of Algerian wealth. This research intend to define the meaning and forms of corruption and the most important deterrent lawsItem Mega Tourism Marketing As A Modern Trend To Achieve Tourism Development In North African Countries(جامعة الوادي - University of Eloued, 2021-12-01) seffari, asma; chennam, naimaMarketing Tourism is one of the most important modern trends adopted by countries to achieve tourism integration, especially those who have a potential to do so as North Africa countries. This paper aims to investigate the possibility of integration between the North African countries: Algeria, Morocco, Tunisia and Egypt, for marketing the mega tourism destination, given their geographical proximity and similar culture. The results showed that it was not difficult to achieve integration among countries under study; this can be achieved through the joint efforts of governments, companies and individuals to develop a unified marketing policy that enables them to compete in the global tourism market and thus increase their shareItem The Reality Of The Application Of Takaful Insurance In Algeria And Its Prospects Under Executive Decree No. 21-81(جامعة الوادي - University of Eloued, 2021-12-01) Talhi, KaoutherThis study aims to determine the reality of the application of Takaful insurance in Algeria, and the prospects for its application in the future in light of the Algerian legislator’s issuance of Executive Decree no. 21-81, specifying the conditions and modalities for practicing Takaful insurance, which is the first explicit step towards adopting the Takaful insurance industry in Algeria. This study concluded that “Salama Assurances Algérie” has partially applied the Takaful insurance mechanism previously, despite the lack of the necessary legal environment for it. This matter was resolved by the Algerian legislator through the issuance of Executive Decree no. 21-81, that has been widely accepted by insurance companies active in Algeria, which announced their intention to adopt the Takaful insurance industry in the near future.Item The Reality Of The Wage System In Algeria And Its Components "a Descriptive And Analytical Study"(جامعة الوادي - University of Eloued, 2021-12-01) Boukedjane, Ouissam; Ouadah, FouazThis research paper aims to examine the reality of Algeria's wage system by addressing key wage elements according to Algerian legal regulation and its most important components, and analyzing wage data during the period (2010-2017). The results showed that the wage hikes resulting from the review of Algeria's national wage system enabled the advancement of monthly net wages outside the agriculture and management sectors, but there remains a marked disparity and difference in wages between the public and private sectors due to the presence of a number of public institutions that count heavy labour while holding a stimulating professional promotion ladder.).Item Repercussion Of Compliance With Shariah Rules In The Application Of The Financing Formulas Of Al Baraka Bank Of Algeria(جامعة الوادي - University of Eloued, 2021-12-01) Youb, AmelThe study aimed to clarify and to demonstrate the impact of the investment formulas on achieving the targets of Al Baraka Bank of Algeria, and the branches of Skikda and Annaba were taken as a sample for the study. Through the field survey and application of the tool on the sample and analysis using the program (SPSS V. 21). The study found that there is a statistically significant impact of compliance with Shariah rules when applying financial investment formulas in achieving the targets of Al Baraka Bank of Algeria. The study suggested that attention be given to the personal characteristics of the employees, specifically the academic specialization variableItem Revaluation Surplus And Its Role In Increasing The Utility Of Financial Statements In Accordance With The Algerian Accounting Environment - Case Study Of The Company Rouiba Algeria(جامعة الوادي - University of Eloued, 2021-12-01) Ad, Noureddine; Bouhafes, RouaniThis study aims to identify the benefit of the surplus re-evaluation of the checks in the Algerian accounting environment, the Rouiba Foundation as a model, and in order to reach the objectives and results of the study, the financial statements (assets, liabilities) were used as a research tool in the field study. The study concluded that the benefit of the surplus in the revaluation of the financial statements of the financial statements of the institution under study is that it provides real and reliable accounting results in the non-depreciable fixations, in addition to a significant increase in the value of in-kind assets, as well as its contribution to the intensity of private capital by 105.24%, gives A benefit to the organization to obtain borrowing capacity through capital intensity with no impact on the profitability outcome