JESD_Vol 07 N 02

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JESD_Vol 07 N 02

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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
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.
Foreign Investment Crises In Algeria And Its Circumstantial Challenges
(جامعة الوادي University of Eloued, 2024-09-01) Atmane Medini; Abdallah Chekka
Improving the investment climate is not only linked to physical dimensions such as infrastructure and qualified human resources, but also to other dimensions related to the level of security and legislative stability. The study aimed at the comparative analysis of competitive efficiency in attracting foreign investments to the Arab Maghreb countries, namely Algeria, Tunisia, and Morocco, relying on UNCTAD data. The study utilized two levels of analysis, descriptive and statistical, to assess common integration. It was found that foreign investments in Algeria are concentrated in the extractive sectors, accounting for 61% of the total investments. The industrial complexity index for Algeria was (-1.33), indicating the failure of investment policies to direct foreign investments towards more diversified sectors. On the other hand, Tunisia demonstrated greater capability in utilizing foreign investment inflows with an industrial complexity index of (+0.88), while Morocco exhibited lower capability compared to Tunisia due to the burden of public debt. This confirms the hypothesis that the investment climate is linked to factors related to legislative stability, as well as the level of trust associated with reducing levels of financial and administrative corruption.
Household Consumption Determinants In Algeria Over The Period 2006-2020
(جامعة الوادي University of Eloued, 2024-09-01) Lamia Chouchaoui
Due to the significant economic importance of the consumption topic, it has become one of the prominent issues in Algeria, receiving considerable attention from both the government and employers. It is considered a primary driving force for the economy The study' revolves around estimating the household consumption function in Algeria for the period (2006 – 2020). In order to test theoretical economic models and endeavor to construct a suitable model for household consumption in Algeria, we employed the standard analytical approach to analyze the estimation results. The main results obtained shows that an increase in income can lead to higher levels of household consumption. Families can afford more expenses and increase their purchases of goods and services also population growth can influence patterns of household consumption. An increase in the number of individuals in a household means higher daily needs and, consequently, increased consumption
?protected Areas In Algeria: Which Tourism Potential
(جامعة الوادي University of Eloued, 2024-09-01) Kahoul Besma
Protected areas are no longer a simple ecological issue but are considered coherent territorial spheres that can participate in population’s development in varying degrees. These areas can therefore bring economic and social benefits, besides their conservation’s beneficial effects, through various activities, of which tourism is one of the most important. The network of protected areas in Algeria covers a significant surface of the national territory, covering all of the ecosystems (at least 20 protected areas cover more than 40% of the territory) and constituting tourist assets that should be valorized. In this context, our research aims to examine various touristic forms that can be developed within the protected areas of Algeria by guaranteeing profitable tourist activity without harming nature.
Sectoral Policy And Its Role In Achieving Justice And Security In Light Of Sustainable Development “the Algerian Agricultural Sector As A Model”
(جامعة الوادي University of Eloued, 2024-09-01) Merabet Meriem
The research aims to apply the concepts of sustainable development and their application in agricultural plots to improve and rationalize production, while clarifying the actors involved in sustainable development and benefiting from the Algerian experience to achieve social justice and food security. This is a challenge to desertification and urban sprawl, which has become a threat to agricultural lands. The research includes the following chapters: The first chapter, the conceptual framework, sustainable development, agricultural policy, the second chapter, the goals of sustainable development in the agricultural sector and their principles. As for the third chapter, I will discuss one model of agricultural development in Algeria, which is the national plan for agricultural development and its most important goals in recent years.
Smart Contract Applications Via Block Chain Technology To Support And Enhance Digital Financial Inclusion
(جامعة الوادي University of Eloued, 2024-09-01) Guettaf Mohamed Zoheir; Derbali Siham
We aim through the research paper to present the contributions of block chain technology in achieving digital financial inclusion. This technology is considered one of the most important innovations of the digital revolution in the past two decades, and it is expected to have a similar impact to that of the internet when it first emerged. Its uses have quickly multiplied in various sectors, as it enables transparent transactions in a faster and more cost-effective manner, with easier and more secure means that help in digital transformation and the transition to smart systems. Based on this, this study comes to understand the role of block chain technology in promoting financial inclusion and implementing it in reality. Smart contracts reshape traditional industrial and commercial processes, as well as public electronic services, as they are an integral part of block chain networks. Smart contracts automatically execute contractual terms without the need for a trusted third party's intervention. As a result, smart contracts can reduce the burden of management operations, save service costs, improve the efficiency of business processes, and reduce risks in various important sectors of individuals lives.
Stochastic Processes In Economic Forecasting: A Mathematical Perspective
(جامعة الوادي University of Eloued, 2024-01-01) Ahmed Mustafa Khudair; Abd Al Kareem Mustafa
Due to the significant economic importance of the consumption topic, it has become one of the prominent issues in Algeria, receiving considerable attention from both the government and employers. It is considered a primary driving force for the economy The study' revolves around estimating the household consumption function in Algeria for the period (2006 – 2020). In order to test theoretical economic models and endeavor to construct a suitable model for household consumption in Algeria, we employed the standard analytical approach to analyze the estimation results. The main results obtained shows that an increase in income can lead to higher levels of household consumption. Families can afford more expenses and increase their purchases of goods and services also population growth can influence patterns of household consumption. An increase in the number of individuals in a household means higher daily needs and, consequently, increased consumption.
The Congruence Of The Electronic Offer And Acceptance To Conclude The Banking Contract
(جامعة الوادي University of Eloued, 2024-09-01) Reguiai Ikram
There is no doubt about the great impact of digitalization on the world of transactions in general, and banking transactions in particular, which is evidenced by the development of various applications and services that did not exist before in the banking business itself in terms of its work mechanisms, as well as in terms of its relationship with the customer. These modern transactions do not fall outside the legal framework, especially for the banking contract that embodies most of these operations, which in turn is subject to the legal system of contracts in accordance with the general rules governing them. Thus, the specificity of this article lies in determining the integration between the modern formulas in banking and their legal reference in accordance with the general Islamic law.
The Electronic Payment System And Its Role In Strengthening The Financial Inclusion In Algeria: An Analytical Study
(جامعة الوادي University of Eloued, 2024-09-01) Ben Oudona Bouhafs; Morsli Naziha
The purpose of this study is to demonstrate how Algeria's financial inclusion has been strengthened by the use of electronic payment systems. In the process, we analyse Algeria's financial inclusion and the current state of the electronic payment system using the descriptive technique. Results indicate that via the expansion of banking services, Algeria's electronic payment systems have enhanced the financial inclusion indices in recent years. Additionally, as more people turn to credit cards instead of cash to make payments, the amount of money transacted via cards has grown owing to the efforts of banks and post offices. Ultimately, the study suggested that the infrastructure of ICTs be improved in order to enable banks and financial technology startups to conduct business using the electronic payment system. Furthermore, a national strategy to raise financial education and, consequently, financial, technical, and banking expertise must be established, and the experiences of the states that attained high levels of financial inclusion must be emulated
The Impact Of Artificial Intelligence Applications On Industrial Company Performance
(جامعة الوادي University of Eloued, 2024-09-01) Guemmadi Takoua
Currently, the success of a company hinges on its ability to adapt to the digital revolution to remain competitive. In this perspective, the integration of artificial intelligence becomes crucial as a central axis of productivity. This study aims to identify the impact of artificial intelligence applications on the performance of industrial companies. Businesses are increasingly recognizing the significant advantages that AI can provide, leading many large companies to adopt AI in various forms or integrate it into their overall strategy. These trends reflect broader trends, as many companies consider transforming their core business models by integrating artificial intelligence into their operations and products. To achieve the research objectives, a descriptive analysis approach was used to examine related concepts of artificial intelligence. Key findings of this article include that implementing various AI strategies in industries, such as machine learning, natural language processing, and data analytics, can bring many benefits. These benefits include increased productivity and efficiency, improved sustainability and energy efficiency and advancements in employment and supply chain management
The Impact Of Digital Transformation On Commercial Banks Performance- Algerian Banks Employees As A Sample-
(جامعة الوادي University of Eloued, 2024-09-01) Haddad Meroua; Boufoula Nabila
The study aims to measure the connection between digital transformation and banks’ performance in the first place, then to evaluate the impact of digital transformation and its dimensions: digital infrastructure, digital offices, and digital services on banks’ performance in Algeria, on the grounds that digital transformation has become a sine qua non for all organizations generally and financial institutions, such as banks specifically, for their activities and performances in a world depending on technology and digital nowadays. Relying on quantitative study targets Algerian bank employees, to assess the impact, a questionnaire was distributed to them, 51 forms were collected, and analyzed using the SPSS version 26 programs, resulting in the findings that digital transformation has a positive effect on bank performance.
The Importance Of Reforming Public Accounting In Algeria In Accordance With The International Public Sector Accounting Standards (ipsas) - The French Experience As A Model -
(جامعة الوادي University of Eloued, 2024-09-01) Belmokhtar Fatima; Djamil Abdldjalil
The purpose of this study is to demonstrate how Algeria's financial inclusion has been strengthened by the use of electronic payment systems. In the process, we analyse Algeria's financial inclusion and the current state of the electronic payment system using the descriptive technique. Results indicate that via the expansion of banking services, Algeria's electronic payment systems have enhanced the financial inclusion indices in recent years. Additionally, as more people turn to credit cards instead of cash to make payments, the amount of money transacted via cards has grown owing to the efforts of banks and post offices. Ultimately, the study suggested that the infrastructure of ICTs be improved in order to enable banks and financial technology startups to conduct business using the electronic payment system. Furthermore, a national strategy to raise financial education and, consequently, financial, technical, and banking expertise must be established, and the experiences of the states that attained high levels of financial inclusion must be emulated.
The Key Dimensions Of Sustainability In Railways
(جامعة الوادي University of Eloued, 2024-09-01) Bouakka Mohammed
This manuscript focuses on the concept of rail transportation sustainability from the United Nations (UN) predefined dimensions: environmental, economic, and social, with an outlook on railways' influence towards achieving the worldwide settled UN sustainability goals. By synthesizing several existing literature and empirical reviews, the study aims to evaluate multiple railway aspects with possible sustainability integration, including Greenhouse Gas emissions, energy efficiency, and ground disturbance. The conclusions underscore, through a multidisciplinary approach, the essential advantages of railways, in reference to lower Carbon Dioxide emissions per passenger-kilometer, economic involvement to a higher Gross Domestic Product and sustainable development, and the social inclusion. Ultimately, this contribution highlights Algeria’s potential sustainable urban railway transportation and offers insights for researchers, investors, industry stakeholders, and transport policymakers.
The Role Of Islamic Financial Technology In Achieving Financial Inclusion
(جامعة الوادي University of Eloued, 2024-09-01) Belgourari Hadjer; Salah Hichem
This study aims to clarify the role of Islamic financial technology in achieving financial inclusion, as financial technology has revolutionized financial services and established effective solutions to target people deprived of various financial services; in addition to understanding how Islamic financial technology can achieve financial inclusion, by relying on the descriptive approach to defining the concepts of financial technology and Islamic financial technology, while simplifying the most important financial technology techniques, as well as the analytical approach to monitor the development of financial inclusion and Islamic financial technology globally. The study concluded that Islamic financial technology is growing and expanding significantly as an indispensable economic necessity. However, the field of using Islamic financial technology still needs to overcome many challenges that hinder its expansion globally.

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