JBFE_Vol 08 N 02

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AJPE_Vol 08 N 02

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Analyse De L'écosystème Entrepreneurial Algérien à Travers Le Prisme Du Modèle De Koltai
(جامعة الوادي University Of Eloued, 2024-01-22) Ait Fella Yanis
Le but de cette recherche est de mener une étude comparative entre le modèle de KOLTAI et l’écosystème entrepreneurial en Algérie pour mieux appréhender les ressemblances et distinctions entre les conditions structurelles et économiques des deux contextes. Et comme résultat de cette recherche, nous avons constaté que malgré les efforts établis par le gouvernement algérien en termes de développement de son écosystème entrepreneurial ce dernier présente des failles qui sont essentiellement le non investissement dans l’infrastructure numérique pour faciliter aux entreprisesl’adoption des technologies innovantes, et aussi l’absence d’un cadre réglementaire approprié aux nouvelles formes de financement tel que le financement participatif.
Assessing Governance Of Enterprise It Implementation In Algerian Public Companies
(جامعة الوادي University Of Eloued, 2024-01-22) Azzaoui Abdelbasset
The governance of enterprise IT (GEIT) deployment in Algerian public firms is examined in this article. 88 people completed the self-administered questionnaire that was distributed to 100 employees of various public firms operating in various industries due to this reason. The reliability of the questionnaire design was tested, and the gathered data was handled, using SPSS V24. At α = 5%, a single-simple test is selected to confirm the research assumptions. The findings showed that the sample of public enterprises in Algeria that were examined did not meet GEIT procedures. In summary, the research has unequivocally demonstrated that several structural and resource modifications are necessary for Algerian public firms in order to achieve the adoption and execution of GEIT.
Constraints In Preparing Consolidated Financial Statements Between The Algerian Fas And Ifrs
(جامعة الوادي University Of Eloued, 2024-01-22) Djafri Omar
The main objective of this article is to focus on the problem of the application of the Financial Accounting System (FAS), largely inspired by the "International Accounting Standards" IAS-IFRS in terms of accounting consolidation. Expecting a documentary analytical approach, the study concluded that Algerian groups of companies find a lot of difficulties when drawing up their financial statements, not only with regard to accounting principles, but also with regard to tax laws. These constraints are due to the lack of updates of the SCF by the National Accounting Council, which is supposed to be the national standard setter, as well as to the accounting culture of financial statement preparers who are called upon to communicate reliable and comparable information to their users, in particular, the shareholders in order to protect their interests
Covid-19, Une Opportunité Pour Pérenniser Les Paiements Numériques En Algérie ?
(جامعة الوادي University Of Eloued, 2024-01-22) Sidi Mammar Lydia
L’étudemenée dans cet article a pour objectifd’analyser la capacité des habitudes du paiement numériqueinitiées dans le contexte de la crise sanitaire Covid-19 à se périnniser dans le temps et constituer un catalyseur pour l’adoption durable des moyens de paiementélectroniquesenAlgérie. Lesrésultats de notre travail reflètent une amélioration notable et persistante, sur la période 2019- mai 2023, qui laisse présager une voie vers une utilisation continue des paiements électroniques en Algérie. Cependant, cette tendance deveraitêtre appuyée par la levée de certains obstacles d’ordre économique, sociale et réglementaire qui retardent l’entrée de plein pied du pays dans l’ère des paiements numériques The study carried out in this articleaims to analyze the ability of digital payment habits initiated in the context of the Covid-19 health crisis to perpetuate over time and constitute a catalyst for the sustainable adoption of electronic means of payment in Algeria. The results of our work reflect a noticeable and persistent improvement, over the period 2019-May 2023;wichsuggestsa path towards a continued use of digital payments in Algeria. This trend should be supported by the removal of certain economic, social, and regulatory obstacles that are delaying the country's full entry into the era of digital payments.
Determinants Of Commercial Banks’ Financial Stability: Evidence From Mena Countries
(جامعة الوادي University Of Eloued, 2024-01-22) Alfadli Abduallah; Sahraoui Djalila
This current study aims to estimate the factors that contribute to improving the financial stability of commercial banks that operate in MENA-States using a balanced panel dataset for a period of 10 years (2011 to 2020). A sample consists of 132 commercial banks. In general, the empirical analysis findings show that all the explanatory variables represented in financial indicators related to determinants can reliably achieve the banking industry's financial stability in the countries being studied. They are important indicators for predicting commercial banks' fiscal stability. Specifically, the empirical evidence indicates that the level of banking competition, banking efficiency, financial inclusion and the level of performance of commercial banks are positively correlated with the level of stability. The findings also show that the financial development measured by stock market capitalization is negatively impacting the level of banking stability
Determinants Of Inflation In Algeria During The Period Of 1970-2022, An Empirical Study Using The Ardl Model
(جامعة الوادي University Of Eloued, 2024-01-22) Mekkaoui Mohammed
This study aims to identify the most important economic variables determining inflation in Algeria during the of period 1970-2022, and to achieve this, the concept, types and the most important theories explaining inflation were addressed at the beginning, then an econometric study was carried out to equate the determinants of inflation based on the autoregressive distributed time lag model ARDL. The results of the study revealed the existence of a long-term relationship between inflation and GDP, imports and the exchange rate. The study also found that the exchange rate is a basic determinant of inflation in the short and long terms for the Algerian economy during the study period.
Developing Renewable Energies As An Economic Alternative In Light Of Achieving Sustainable Development In Algeria.
(جامعة الوادي University Of Eloued, 2024-01-22) Mouzaoui Aicha
This study aims to show the developments witnessed by the global energy sector in recent years, as it was characterized by a sharp decline in oil and gas prices and an increasing dependence on other sources such as renewable energy of all kinds as an economic alternative to oil and gas, in addition to the trends taken by many countries and blocs in changing the energy mix used, reducing dependence on fossil energy sources and diversifying economic sources, which contributed significantly to achieving a greater decline in oil prices and the consequent One of the fundamental economic consequences has prompted many countries to reconsider the future structure of the economic system, the main global engine which is energy, the latter is an essential element to meet all the needs of humanity, and it also plays an important role in achieving the social, economic and environmental aspects of sustainable development.
Green Digital Finance As A Way Of Boosting Sustainable Development:case Of Asian Pacific Region
(جامعة الوادي University Of Eloued, 2024-01-22) Lallouche Ghania
This research aimed to highlight the importance of green digital finance as a way of supporting sustainabledevelopment by focusing on Asia pacific area. The research concluded that green digital finance could be a vital support of sustainable development in the area in question. It contains very good digital services that can contribute in promoting green digital finance, by encouraging a big part population in the world to participate in financing green infrastructures, if they intensify their usage of digital payment, and then the banking system in the region can use their money to finance green development.
Innovation In The Educational Process Through The Utilization Of High Technology To Build A Flexible Educational System: A Field Study In Algerian Universities.
(جامعة الوادي University Of Eloued, 2024-01-22) Mezazra Amina; Daoui Cheikh
The aim of this study is to propose a novel perspective on the educational process to build a better future for education through the integration of modern technologies such as cloud computing, blockchain, and artificial intelligence, we undertook a comprehensive evaluation of the e-learning experience within Algerian universities, employing two questionnaires which were disseminated to both students and faculty members via the official website of the Ministry of Higher Education, we meticulously analyzed a substantial corpus of data consisting of 13389 student questionnaires and 7546 faculty questionnaires, The salient findings of our study unequivocally signify that the e-learning experience garnered a predominantly favorable appraisal, thus underscoring the unequivocal positive influence of modern technologies on the realm of education.
La Réalité De La Fiscalité Locale En Algérie
(جامعة الوادي University Of Eloued, 2024-01-22) Bensaid Hicham; Aknine Souidi Rosa
L’objet de notre article est d’étudier le degréd’autonomie financière des collectivités locales et l’implication de ces derniers en tant queacteur local du développement. Notre problématique est d’évaluer la pertinence du système fiscal local, pour ce faire nous avons analysé la répartition des impôts et taxes locaux, ce que nous a permis d’observer l’inégalité dansla répartition des recettes fiscales entre l’Etat et les collectivités territoriales, par conséquent, l’intervention de l’Etat s’impose pour atténuer les disparités en matière de ressources fiscales. The purpose of our article is to study the degree of financial autonomy of local authorities and their involvement as local development actors. Our problem is to evaluate the relevance of the local tax system. To do this, we have analyzed the distribution of local taxes, which has allowed us to note the inequality in the sharing of tax revenues between the State and local communities, so the intervention of the State is necessary to mitigate the disparities in tax resources
Support And Accompaniment Entities For Startups
(جامعة الوادي University Of Eloued, 2024-01-22) Nacera Brahmi
Startups are a strategic alternative for diversifying the world's economies, and they play an effective role in achieving local development, especially economic development in general. Therefore, Algeria has made great efforts to support and develop this type of enterprise in order to achieve its goals, by implementing a set of measures to qualify and adapt them to their environment and current economic developments. We conducted this study to explain the most important terms and concepts related to startups, in addition to highlighting the various support structures that the state has established to promote these enterprises, so that they can be the main link in economic development.
The Contribution Of Marine Protected Areas In Promoting The Consumption Of Fish Resources And Supporting Food Security Policies In Algeria: Results Of A Prospective Approach
(جامعة الوادي University Of Eloued, 2024-01-22) Boukeltoum Mohamed; Guedri Salah Eddine
Achieving food security in its various dimensions is a priority of great interest to the public authorities in Algeria. In this context, it highlights the essential role of fish as a major source of essential proteins and nutrients in achieving food security. On the other hand, the growing demand for fish raises questions about the sustainability of marine fisheries and their ability to supply fish sustainably and to cope with growing demand year after year. Based on the foregoing, this paper, which seeks, through a forwardlooking analytical study, horizon 2049, to highlight the significant role that marine protected areas can play as one of the most important tools for preserving marine ecosystems and increasing fish mass thereby contributing to food security and addressing the growing demand for this vital material in Algeria; The results have shown that there are significant potential possibilities for such reserves in Algeria if the appropriate conditions are met for their effective functioning
The Effect Of The Outputs Of The Accounting Information Systems Prepared According To The Re-evaluation Of Fixed Assets In Improving And Guiding Decisions In Saidal Company
(جامعة الوادي University Of Eloued, 2024-01-22) Ad Noureddine; Ben Messaoud Abdallah Kamel
This study aims to improve the decision-making process of institutions with regard to information systems according to the re-evaluation of the fixings as a model. The outputs of accounting information systems by reevaluating the fixations other than the historical cost in which the analysis is shaded, which affects the decisionmaking process, which is usually built on the historical performance of the institutions represented by several indicators that we have addressed, such as the rate of return on assets (ROA) and the turnover rate of fixed assets (FAT).
The Reality And Importance Of Accounting Work In The Era Of Cloud Computing - Springboardcosts
(جامعة الوادي University Of Eloued, 2024-01-22) Lamouri Salma; Bennoui Mustafa
This studyaims to shed light on the concepts of cloud computing, as well as cloud accounting and the extent of itsapplicability to the Algerian environment. ThereforeTheresearchproblematicwasaddressed by employing the descriptive approach in the theoretical aspect, whichpertains to the fundamental concepts, alongside the analyticalapproach in the appliedstudy. Furthermore, exploratory factor analysiswasused to assess the feasibility of utilizing cloud computing in accountingwork and determineitsanticipatedsignificance. 73 questionnaires weredistributed to various institutions. The resultsconcludedthat the Algerian environment has the potential to use and apply cloud accounting in the future, and thatmost of thoseinterested in the field of accounting have passion and desire to workwiththis new technologydue to itsparamount importance, particularly in relation to costreduction.
The Role Of Tourism And Hotel Education And Training Institutions In Creating Human Resources According To The Requirements Of Total Quality Management. An Econometric Study On Schools And Institutes (algiers, Tizi Ouzou, Chlef)
(جامعة الوادي University Of Eloued, 2024-01-22) Menad Elalia
The study aims to determine the development taking place in the concept of tourism and hospitality, and seriously shifting thinking to rehabilitate institutions to make them at the required level to provide services that live up to the aspirations of tourists according to the requirements of total quality management. The results of the study test showed that the tourism and hotel education and training institutions under study did not meet the basic requirements of total quality management at a significant level of 0.05. There is no statistically significant effect on the availability of the basic requirements for total quality management in the tourism and hotel education and training institutions under study. Attributable to the personal variables of the study sample: gender, academic degree, academic position, number of teaching years, and completed studies and research, at a significant level of 0.05
The Vital Role Of Green Human Resource Management In Building Sustainable Organizations: A Patagonia Case Study
(جامعة الوادي University Of Eloued, 2024-01-22) Benmoussa Mohammed
This article comprehensively examines green human resource management (GHRM) and its critical role in developing sustainable organisations. GHRM leverages human resource systems to achieve environmental sustainability goals and develop green workforces. The article outlines the concept, theoretical foundations, and key dimensions of GHRM, encompassing recruitment, training, performance management, motivation, and retention. It reviews extensive empirical research demonstrating GHRM's positive impacts on sustainability outcomes like environmental performance, green behaviours, capabilities, and reputation. Significant implementation challenges include a lack of leadership commitment, narrow HR role perceptions, and misalignment with strategy. Case analysis of Patagonia highlights real-world GHRM practices. Theoretical, empirical, and practical implications are considered, emphasising GHRM's multifaceted benefits but the need for further rigorous, context-sensitive research. In conclusion, the article establishes GHRM as a vital, emerging approach for aligning human capital with sustainability, warranting ongoing investigation and application.
أثر إدارة رأس المال العامل على مردودية الشركات - دراسة حالة شركة "nca" رويبة-
(جامعة الوادي University Of Eloued, 2024-01-22) عباس ديده; لطرش وليد
The study aims to highlight the impact of working capital management on the profitability of "NCA" Company, measured by the return on equity. To achieve this objective, the Auto-Regressive Distributed Lag (ARDL) model was used to determine whether there is a short-term effect of working capital cycle on company profitability. based on quarterly data available for both variables during the period from 2012 to 2019. The estimation results indicate that the financial profitability of the company is negatively affected at a significant level of 5%, by an increase in both the average inventory holding period and the average accounts receivable period. On the other hand. the financial profitability of the company is positively affected at a significant level of 5%, by an increase in both the cash conversion cycle and the average accounts payable period.
أثر الإعلام التقليدي والحديث على اتجاهات السياح العرب نحو الوجهة الجزائرية
(جامعة الوادي University Of Eloued, 2024-01-22) قرين عادل; طلوش فارس
This study aimed to test the impact of traditional and modern tourism media on the trends of Arab tourists towards the Algerian destination In order to achieve the study's objectives, researchers followed the descriptive approach, drawing on the applied approach of studying the situation of questionnaire users as a tool for collecting and investigating the sample views of 128 Arab tourists, To analyse and statistically process data, the statistical programme (SPSS) has been used. The study found a number of results, perhaps most notably the fact that the traditional dimension of tourism media interacts and affects positively the trends of Arab tourists towards the Algerian destination depending on the sample. In its tourism media aspect, the study also highlighted the difficulty in accessing information about Algeria's destination, as well as the low level of Arab tourists studied about the contributions of social media sites to obtaining authentic and credible information.
أثر التغير الديموغرافي على النمو الاقتصادي للهند دراسة قياسية تحليلة للفترة (1991-2022)
(جامعة الوادي University Of Eloued, 2024-01-22) شوق فوزي; عوام نسرين
The aim of this study was to investigate the impact of demographic changes on economic growth in India during the period 1991-2022. To achieve this, an inductive approach was adopted, employing a descriptive-analytical method for the theoretical aspects and analyzing the evolution of variables. Practically, a quantitative methodology was used, and the ARDL model was applied. The study's findings presented several outcomes, the most not ablebeing the statistically significant impact of the change, Population growth, Demographic dividend, Economic growth, ARD population growth rate on economic growth in both short and long terms. Moreover, there was a statistically significant effect of the population ratio within the age group of 15-64 years on economic growth in the short term only. A statistically significant impact of the percentage of the working-age population above 15 years on economic growth in the long term was also observed. The study confirmed the absence of a statistically significant effect of life expectancy at birth on economic growth in both the short and long terms.
أثر القيادة الأخلاقية في تعزيز الالتزام التنظيمي دراسة ميدانية بالمؤسسة الاستشفائية "دباخ السعيد" بالمغير –بسكرة-
(جامعة الوادي University Of Eloued, 2024-01-22) مباركي إيمان; خان أحلام
This study aimed to identify the impact of ethical leadership on enhancing organizational commitment in the public hospital institution Dabakh Al-Said -El-Meghaier-Biskra. The descriptive method was used to achieve the study's objectives, and the questionnaire was adopted as the main tool for collecting primary data. A total of 123 questionnaires were distributed to hospital employees as a random sample, and 105 valid forms were retrieved for analysis. After statistical analysis of the data using the SPSS program, the study concluded that the degree of ethical leadership practice in the hospital was at a high level, and the level of organizational commitment was medium. The results showed that there is a positive impact of ethical leadership on enhancing organizational commitment in the hospital under.

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