AE_Vol 06 N 02

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    Foreign Direct Investments Of Gulf Sovereign Funds In Light Of The Effects Of Recent Crises -a Study Of The Russian-ukrainian Crisis And The Covid-19 Crisis-
    (جامعة الوادي University Of Eloued, 2024-01-25) Slimani Abdelkrim; Moghad Lakhdar
    This study aims to highlight the effects of the Russian-Ukrainian crisis and the Covid-19 crisis on the direct investments of Gulf sovereign funds, especially since the latter has been seeking for years to achieve economic diversification and contribute to the development of the economies of the Gulf countries. The study concluded that the most important impact on Gulf funds lies in the decline On the one hand, its funding sources and the increase in withdrawals to cover the increasing expenses of the countries that own it
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    Impact Of Public Spending On Employment Rate In Algeria During The Period 1991-2022
    (جامعة الوادي University Of Eloued, 2024-01-25) Remache Ahlam Wafa; Zouari Ferhat Slimane
    This study aims to investigate the relationship between public spending and employment in Algeria during the period 1991-2022. Using the Autoregressive Distributed Lag (ARDL) method, the study estimates the dynamic relationship between public spending, population growth, economic growth, and employment in the short and long run. Our empirical results found a significant negative relationship between population growth and employment in the short run and a significant positive relationship between population growth and employment in the long run. The study found also no significant effect of either public spending or economic growth on employment rates. This result suggests that public spending is not effective in employment policy.
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    Mechanisms Of Supportive Institutions In The Development Of The Islamic Financial Industry
    (جامعة الوادي University Of Eloued, 2024-01-25) Younes Chouaib; Barani Abdennasser; Bellamouchi Ali
    The Islamic finance sector is considered an essential tool for mobilizing resources in the present time by providing necessary cash liquidity for investment and development, thus generating profits and revenues for its owners. In order to integrate this financial tool into the economy, it is necessary to provide the appropriate environment for its success and development.This involves leveraging supportive organizations to foster the growth of Islamic finance. The study concluded that it is possible to benefit from these institutions to develop the Islamic financial industry, through coordination between them to provide an integrated environment to ensure its effectiveness, as well as the development of laws and supervisory and regulatory bodies for this industry, which will qualify it to play its role as a tool for growth in the service of the economy.
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    Readings On Innovation Process Models; From Linear To Open Innovation
    (جامعة الوادي University Of Eloued, 2024-01-25) Benyahia-taibi Ghalia; Nachi Sofiane
    The innovation process is long, complex and engages several actors. Different factors influence the construction of this process. This article presents different models of innovation process. The objective is to present the process of developing an innovation and highlight its specificities and risks. Several models propose to conceptualize the innovation process according to different conceptions. Each model has advantages and limits. Our literature revue is based both on old and new research works on the subject.
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    Responsibility Of The External Auditor In Assessing And Responding To Internal Control Risks When Auditing Financial Statements
    (جامعة الوادي University Of Eloued, 2024-01-25) Laifa Imane; Meziani Noureddine
    The aim of this study is to identify the responsibility of the external auditor in assessing and responding to internal control risks when conducting a financial statement audit.The study develops a self-assessment checklist of the multiple phases of assessing the internal control risk. The designated check-list was distributed on 20 external auditor which were interviewed to determine their compliance with procedures in evaluating internal control risk and its relevance in discovering misstatements due to fraud, the results of the study showed that the questioned external auditors apply the necessary procedures to evaluating internal control risk to determine the extent of the verification program of accounts.
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    The Documentary Credit Accounting In Banks And Companies: A Case Study
    (جامعة الوادي University Of Eloued, 2024-01-25) Toureche Zineb; Yahia Cherif Mouna
    This paper aims to determine the difference in the accounting writing when a documentary credit is used in an import operation, using the descriptive approach which opts to describe the theoretical aspect of the accounting treatment of documentary credit at the bank and company and then the case study approach to carry out the accounting entries of an import file of the FTB import SARL. The results show that the Algerian law governing the accounting treatment of this type of transaction at the bank is completely different at the company, But the exchange rate is the same.
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    The Impact Of Incentives On Functionality Performance A Case Study Of El Oued University
    (جامعة الوادي University Of Eloued, 2024-01-25) Tir Abdelhak
    The study aims to measure the effect of (incentives) on (functionality performance)- case study of El-oued University in Algeria. Our study relies on a model that measures the impact of each of the financial, moral, and social incentives on functionality performance in the institution. The descriptive method was used to describe the variables of the study, and the inductive approach to judge the whole through the part. The data and the information were collected through the questionnaire form in a number of 150 forms. We use also the SPSS statistical program to estimate the standard model. The study reached a conclusion that incentives of all kinds have a positive effect on functionality performance of EL-OUED University.
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    The Impact Of The Algeria-european Union Association Agreement On Foreign Direct Investment In Algeria
    (جامعة الوادي University Of Eloued, 2024-01-25) Boudjema Hayet; Rahal Farah
    This study examines the impact of the Algeria-European Union Association Agreement on Foreign Direct Investment (FDI) in Algeria. It aims to assess the agreement's influence on FDI trends in Algeria using a statistical analysis of data relating to annual FDI inflows to Algeria from 2000 to 2020, sourced from the United Nations Conference on Trade and Development (UNCTAD) database. The findings reveal a relatively positive effect of the association agreement on the entry of FDI flows to Algeria, particularly, during the first years of its signing, however, analysis also emphasizes the significance of other factors influencing FDI in Algeria, and necessitating further exploration in future studies.
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    University Support Structures For Entrepreneurship In Algeria: The Scope And The Limits
    (جامعة الوادي University Of Eloued, 2024-01-25) Lounes Houda; Mancer Ilyes
    This study aims to examine support structures for entrepreneurship set up by university, what they have achieved and the obstacles encountered in carrying out theirmissions. These structures are: incubators, entrepreneurship centers and CATIs. We use an exploratory qualitative method;we collected data from the support structures through a survey sent to their directors; we received 39 responses from 79 questionnaires that were mailed, and 6 directors were interviewed.The study concludes that the performance of the structures in terms of projects supported or businesses created remains modest. Managers face number of difficulties: the absence of status for some structures, lack of autonomy and resources,and the weakness of networking. There is also the issue of recognition; managers' efforts are not rewarded. And, according to managers, entrepreneurial culture remains weak, which hinders the promotion of an entrepreneurial mindset.
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    اثر أبعاد المنظمة المتعلمة على الرضا الوظيفي بمؤسسة حسناوي (btph) سيدي بلعباس
    (جامعة الوادي - University of Eloued, 2024-01-25) بن احمد, آسية; حدادي, كلثوم
    This study aims to measure the impact of the dimensions of the learning organization on job satisfaction at the Hasnawi Foundation (BTPH) in Sidi Bel Abbes, where the dimensions of the learning organization were measured through the Peter SENGE scale, which are: (system thinking, personal mastery, mental models, shared vision, team learning). As for job satisfaction, it was measured through (satisfaction with the supervision pattern, satisfaction with promotion, satisfaction with work teams, satisfaction with working conditions, satisfaction with working conditions), and data was collected through a questionnaire distributed to a sample size of (50). Employees, and (40) questionnaires were retrieved, and (smartpls 3) program was used to analyze the data, and the study concluded: There is an effect of mental models on job satisfaction, while the rest of the dimensions did not affect job satisfaction
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    اقتصاد المعرفة: مراجعة الأدبيات ومستقبل توجهات البحث دراسة ببليومترية
    (جامعة الوادي - University of Eloued, 2024-01-25) بعزيز, حمه; خميلي, فريد
    The study aims to analyze the issue of the knowledge economy in international publications for the time period from 1995 to 2023 in terms of the chronological development of the topic, the leading countries that have done the most research on thetopic, the most influential authors, in addition to the keywords for the research topic. This study used bibliometric analysis of data included in scopus database and the research included 1382 studies. The results indicated that the topic of knowledge economy is a fertile and attractive topic for various researchers and countries. We find that the United Kingdom is at the top of the most influential countries, followed by the Russian Federation and then the United States. As for the most important universities that are credited with researching the topic, we find the German Technical University in Munich, the Australian University of Queensland. And Plekhanov Russian University of Economics. On the authors’ side, we find Alain Thierstein and Simplice Asongu as the most prominent contributors to this research
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    الادوات الحديثة للاستعلام الاقتصادي ودورها في الرفع من تنافسية المؤسسة الاقتصادية
    (جامعة الوادي - University of Eloued, 2024-01-25) شريط, حسان; بوخاري, راضية
    This study aims to examine and clarify the reality of using economic intelligence tools within the COGRAL company. In today's ever-changing environment, economic intelligence tools, including strategic vigilance, cybersecurity, and influence, have become more crucial than ever for companies that want to stay competitive. These tools enable them to seize opportunities, anticipate risks, protect sensitive information, and influence decision-making.A descriptive approach and interviews were employed for data collection. The results revealed that COGRAL company managers often do not realize the significant role that economic intelligence tools play in enhancing the company's competitiveness. Therefore, awareness of economic intelligence within the company is limited
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    التأمين التكافلي كأحد الاستراتيجيات للحد من المخاطر التأمينية: نموذج التجربة الماليزية
    (جامعة الوادي - University of Eloued, 2024-01-25) برغوث, أسامة; ضربان, فاطنة
    يمثل التأمين التكافلي إحدى الاستراتيجيات التي يمكن استخدامها في إدارة المخاطر، والتي تتميز بالتعاون والتضامن بين المشتركين، يتضمن هذا النوع من التأمين تغطية شاملة للمصاريف المتعلقة بالرعاية الصحية والوفاة والمسؤولية المدنية، يتم إدارة المخاطر بشكل دقيق للحد من التبعات السلبية المرتبطة بالحوادث والكوارث الطبيعية والأمراض وغيرها من الأحداث التي يمكن أن تؤثر على حياة المشتركين، إستعرضنا من خلال هذه الدراسة التجربة الماليزية التي تعتبر نموذجا يقتدى به، بنجاحها في إستخدام التأمين التكافلي كإستراتيجية للحد من المخاطر التأمينية. Takaful insurance represents one of the strategies that can be used in risk management, which is characterized by cooperation and solidarity among the participants. This type of insurance includes comprehensive coverage of expenses related to health care, death and civil liability. Risks are managed accurately to reduce the negative consequences associated with accidents, natural disasters, diseases and other Events that can affect the lives of the subscribers, we reviewed through this study the Malaysian experience, which is considered a role model, with its success in using Takaful insurance as a strategy to reduce insurance risks.
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    التحقيق المصوب في المحاسبة كاستراتيجية لتحقيق الامتثال الضريبي- دراسة حالة مكلف خاضع للتحقيق بمديرية الضرائب لولاية باتنة.
    (جامعة الوادي - University of Eloued, 2024-01-25) سليماني, سعيدة
    سعى هذه المقال التعرف على التحقيق المصوب في المحاسبة كاستراتيجية لتحقيق الامتثال الضريبي، وقد تمت دراسة الموضوع بالاعتماد على منهجين: المنهج الوصفي والتحليلي لعرض الإطار النظري للدراسة والمنهج التحليلي من أجل تحليل جميع المعطيات التي تم تناولها في دراسة حالة والتي تضمنت ملف مكلف خاضع للتحقيق المصوب في المحاسبة على مستوى المديرية العامة للضرائب لولاية باتنة. وقد توصلنا في هذه الدراسة إلى أن التحقيق المصوب في المحاسبة من الآليات الرقابية التي تهدف إلى تحسين الحصيلة الضريبية للدولة، بالإضافة إلى أنه يساهم في تحقيق الامتثال الضريبي للمكلفين بالضريبة. This article seeks to identifypunctual investigation in accounting as a strategy for achieving tax compliancefor taxpayers.The topic was studied using two approaches: The descriptive and analytical approach covers the different theoretical aspects of the subject and the analytical one analyses all the data that was processed for a case study. In this study, we concluded that the punctual investigation in accounting is one of the control mechanisms that aim to improve state tax revenue, in addition to contributing to the achievement of tax compliance by taxpayers.
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    التسويق الإقليمي في خدمة الحِكامة الإقليمية: إسقاط على الحالة المغربية
    (جامعة الوادي - University of Eloued, 2024-01-25) مبرك, عادل; بقاص, خالد
    The Japanese-American economist Kenichi Ohmae asserts that regions are the engines of global prosperity in today's world. According to him, with globalization in harmony with differentiation and specialization, only the most dynamic territories survive and become a source of comparative advantages. In light of these new challenges, the increasing economic openness of the territories leads to increased reliance on external uncertainties, threats, and opportunities, as an increasing portion of foreign investment in the territory is linked to decision-making processes that involve competition between territories. Within this framework, this study, which attempts to understand the nature of the relationship between the variables of territorial marketing and territorial governance, is located on a first level, and then stands on a second level on the Moroccan experience in projecting the concept and objectives of the brand on the territoty as a bearer of the aspiration of local actors and various advantages, and the role of investment promotion agencies, as the mediator. Between two strategic links, the territory and the company.
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    السلوكات الإستراتجية للمؤسسة تجاه المسؤولية الاجتماعية - دراسة حالة الجزائرية القطرية للصلب -
    (جامعة الوادي - University of Eloued, 2024-01-25) كريد, فيصل
    This study aims to determine the position of the Algerian company’s strategic behaviors towards corporate sociale responsibility (CSR). To achieve this objective, we have tried to collect those behaviors based on the most relevant authors’ contributions, and then, we have gathered them into three levels, to analyse the engagement of Algerian Qatari steel (AQS) in social and environmental dimensions. In the end, we have concluded that the group generally swings between two levels: Implicit strategy, wherein the performance does not go beyond mandatory requirements, and explicit strategy, through which the performance overtakes normative references. We have advanced also some recommendations to improve the status quo of the company, in order to avoid social pressures, such as using objective standards, and adopting the KPIs issued by the World Steel Association (WSA).
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    تحديات تطبيق المحاسبة الاجتماعية في بيئة الاعمال الجزائرية
    (جامعة الوادي - University of Eloued, 2024-01-25) سالم, عبد الرؤوف; مايدة, محمد فيصل
    تهدف الدراسة الى استكشاف معوقات تطبيق المحاسبة الاجتماعية ومدى تأثيرها في بيئة الأعمال الجزائرية، واستخدمت الدراسة المنهج الوصفي التحليلي بالاستعانة بالاستبيان كأداة لجمع بيانات الدراسة، والذي تم توزيعه على عينة مكونة من 103 فرد من ممارسي مهنة المحاسبة في الجزائر. وقد توصلت الدراسة الى أن تطبيق للمحاسبة الاجتماعية في الجزائر ضعيف ، وان هذا يرجع بالأساس الى خمس عوامل رئيسية تعيق تطبيقها تتمثل في: عوامل علمية ومهنية؛ عوامل تنظيمية وتشريعية؛ عوامل فنية؛ عوامل مالية وإدارية؛ عوامل اجتماعية وثقافية، وخلصت الدراسة الى أن العوامل الأكثر تأثيرا على تطبيقها هي كل من العوامل الاجتماعية والثقافية والعوامل التنظيمية والتشريعية والتي يجب وضعها في عين الاعتبار من أجل نشر تطبيق المحاسبة الاجتماعية في الجزائر على نطاق واسع.
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    تحديات مهنة المحاسبة والتعليم المحاسبي في ظل التحول الرقمي في الجزائر
    (جامعة الوادي - University of Eloued, 2024-01-25) بعاشي, خالد
    الهدف من هذه الدراسة هو إبراز أهم التحديات التي تواجه مهنة المحاسبة والتعليم المحاسبي في الجزائر في ظل التحول الرقمي من وجهة نظر المهنيين والأكاديميين، حيث تم التطرق إالى التغيرات التي أحدثها استخدام التكنولوجيا الرقمية والذكاء الاصطناعي على طبيعة العمل المحاسبي. وتم إسقاط ما تم التوصل إليه في الجانب النظري على عينة من المهنيين والأكاديميين في ولايتي إليزي والبويرة. وتوصلت الدراسة إلى عدم وجود فروقات فردية في أراء العينيتين المستقلتين حول نقص الكفاءات والمهارات الرقمية في البيئة المحاسبية الجزائرية، وضعف البنية التحتية التكنولوجية، ومحدودية البرامج التدريبية المتخصصة في هذا المجال. وتقترح هذه الدراسة بعض الحلول مثل تطوير المناهج الدراسية، وتشجيع التعليم المستمر، وتبني سياسة وطنية للتحول الرقمي لمهنة المحاسبة والتعليم المحاسبي في الجزائر. This study aims to highlight the most important challenges facing the accounting profession in Algeria in light of digital transformation from the point of view of professionals and academics. The changes brought about by the use of digital technology and artificial intelligence on the nature of accounting work were discussed. The theoretical findings were presented to a sample of professionals and academics in Wilaya of ILLIZI and BOUIRA. The study found that there were no individual differences in the opinions of the two independent samples about the lack of competencies and digital skills in the Algerian accounting environment, the weak technological infrastructure, and the limited specialized training programs in this field. This study suggests some solutions such as the development of curricula, the promotion of continuing education, and the adoption of a national policy for the digital transformation of the accounting profession in Algeria.
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    تقييم الزبون الجزائري لأهمية الضمان في تخفيض المخاطر المدركة المرتبطة بقرار شراء سيارة
    (جامعة الوادي - University of Eloued, 2024-01-25) ديلمي, فتيحة
    The aim of this study was to assess the evaluation of Algerian customers regarding warranties as one of the perceived risk reduction tools associated with the decision to purchase durable goods, specifically focusing on the case of car purchases. This was conducted using a sample of 95 individuals.After statistically processing the data using SPSS V22 software, it was found that the perception of risks associated with car purchasing decisions was relatively high. Warranties were considered a moderately effective risk reduction tool, ranking below both quality and the reputation of the country of origin. Furthermore, the assessment revealed that the importance of warranties in reducing functional, financial, health-related, and psychological risks was rated as high. However, the assessment was moderate for social and temporal risks.
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    تنظيم وتحفيز الاستثمار في ضوء القانون 22 - 18 لستة 2022 الصادر بالجزائر
    (جامعة الوادي - University of Eloued, 2024-01-25) بوزيان, يعقوب
    تهدف هذه الدراسة الى التعرف على أهداف ومبادئ قانون الاستثمار الجديد الصادر في 2022 ، كذلك التعرف على الحوافز والضمانات التي أقرها المشرع للمستثمرين ، استعملت المنهج الوصفي التحليلي ، واسلوب تحليل المحتوى في معالجة قانون الاستثمار . من نتائج هذه الدراسة أن القانون تضمن اعفاء المستثمر من الضرائب والرسوم خلال عملية الانجاز ولمدة قد تتجاوز عشر سنوات خلال عملية الاستغلال ، كذلك أقر القانون للمستثمر ضمانات تحويل الاموال وسهولة الحصول على المعلومات اللازمة لا سيما منها فرص الاستثمار في الجزائر ، والعرض العقاري والتحفيزات والمزايا المرتبطة بالاستثمار . This study aims to identify the objectives and principles of the new investment law announced in 2022, as well as to identify the guarantees and incentives approved by the legislator for investors, The analytical descriptive approach and content analysis method was conducted in this study. As a result of this investigation, the investment law included the exemption of the investor from taxes and royalties for more than ten years during the completion and exploitation process. Moreover, the law gives the investor guarantees on the money transfer and the ease of obtaining the necessary information. Also, it provides the real estate offer, the incentives and advantages related to the investment