JAFS_Vol 08 N 01
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JAFS_Vol 08 N 01
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Item Algeria And The Challenges Of The Marine Environment: Towards Sustainable Development Under The Banner Of Goal 14(جامعة الوادي University of Eloued, 2024-06-30) Habib Karima; Zegrier AdelIn light of Algeria's distinctive coastal and Marine Environment (ME), which is rich in resources. However, there are significant challenges as a result of marine pollution, climate change and unsustainable exploitation. This study focuses on examining marine environmental challenges and efforts to achieve Sustainable Development Goal (SDG) 14: Life Below Water. The study aims to present the main environmental challenges facing the Algerian sea and coast, highlight the most important efforts made in environmental protection and coastal infrastructure development, and underscore opportunities for success in meeting these challenges. Among the results we found that there are significant environmental challenges, including marine pollution, declining water quality, and loss of biodiversity. Moreover, there are efforts being made by many stakeholders to protect the ME and achieve sustainable development goals. Finally, among the recommendations presented are strengthened international cooperation and exchange of knowledge and technology to achieve SDG14Item Sustainability-oriented Incubators: An Overview(جامعة الوادي University of Eloued, 2024-06) Belloum Yasmine; Khemili FaridThis paper aims to present a comprehensive overview of Sustainability-oriented Incubators as a vital force in promoting sustainability, as well as their potential to cultivate and support sustainable ecosystems and start-ups. The research relied on qualitative data from various sources to offer valuable insights into Sustainability-oriented Incubators and green start-ups in Germany, as well as the key themes and trends in the approaches embraced by these incubators. The results showed that Sustainability-oriented Incubators have an impact on the overall sustainability landscape and contribute to creating more sustainable ecosystems; furthermore, this type of incubators provide resources, guidance, and mentorship to start-ups that are focused on developing sustainable solutions to address environmental and social challenges.Item The Contribution Of Corporate Governance In Mitigating Earnings Management Practices(جامعة الوادي University of Eloued, 2024-06) Fatnassi Darine; Haouli MohamedThe study aims to show the contribution of corporate governance in mitigating earnings management practices. A descriptive-analytical approach was employed, presenting various concepts related to corporate governance and earnings management practices. The study explores the relationship between corporate governance mechanisms and their role in mitigating earnings management practices. The findings indicate that both internal and external governance mechanisms play a crucial role in deterring earnings management practices, enhancing the credibility of financial statements, and building users' trust in these statementsItem أثر التسويق الرقمي على نمو المؤسسات الناشئة دراسة ميدانية على عينة من المؤسسات الناشئة بالجزائر(جامعة الوادي University of Eloued, 2024-06-30) بن طالب سناء; خرخاش نادية; رجم خالدThe study aimed to elucidate the impact of digital marketing on achieving the growth of startups, To accomplish the study, we relied on an electronic questionnaire distributed to 40 startups from various states in Algeria, 36 usable questionnaires were retrieved and processed using the (SPSS v26),The study found a significant and statistically meaningful impact between the two variables, with a strong correlation too, This emphasizes the importance of adopting digital marketing within the startups companies, the study recommends the necessity of utilizing modern technologies in this field to ensure the achievement of a strong competitive position.Item اختبار كفاءة أسواق رأس المال في إفريقيا عند المستوى الضعيف– دراسة حالة مصر، نيجيريا وجنوب إفريقيا خلال الفترة 2015-2023(جامعة الوادي University of Eloued, 2024-06) عزري حميدThis study aimed to test the efficiency of the most important stock exchanges in Africa, mainly represented in Egypt, Nigeria and South Africa, at the weak level during the period 2015-2023. The study samples represented daily historical data for the closing prices of the Egyptian Capital Market Index EGX30, the main index of the Nigerian Capital Market, NSE, and the main index for the capital market in South Africa, JSE. To answer the study’s problem, the normal distribution test, the unit root, and autocorrelation of returns were used, in addition to the BDS test and the variance ratio. This study concluded that the capital markets in Egypt, Nigeria, and South Africa do not follow the Natural distribution, random run, and therefore they are inefficient at the weak level during the study period.Item التسيير التقديري للموارد البشرية، الطرق النوعية والكمية للتنبؤ: مراجعة للادبيات(جامعة الوادي University of Eloued, 2024-06-30) مدوكي يوسفHuman resource management plays a critical role in supporting the organization's strategic plan. All of its applications contribute positively to achieving the goal. Appreciative management of human resources is one of the most important practices of human resource management. Institutions rely on this approach to management to determine their current situation and future needs of the workforce. Thus, supporting other departments to get the best personnel. Therefore, there is a great need to get the best people in the right job at the right time. Forecasting helps match both the human resource needs and availability of the organization. There are two types of forecasting methods: qualitative and quantitative methods. The aim of this paper is to study the discretionary management of human resources by reviewing different theoretical literature. It also discusses the classification of forecasting techniques used and their various determinants.Item دراسة بيبليومترية للمنشورات العلمية حول موضوع الملاءة المالية عبر منصة المجلات العلمية الجزائرية (asjp)(جامعة الوادي University of Eloued, 2024-06-30) مرزان جلول; أوكيل حميدةThis study aims to shed light on the issue of solvency, and the extent of interest of academic researchers in this subject, by relying on bibliometric analysis, so we collected data through the Asjp to see the development of scientific publications on the subject of research during the period (2009-2023), The study revealed that the majority of publication areas on the topic of financial solvency were on insurance companies, estimated at: 71%. The results also indicate that the years 2018 and 2022 had the highest number of publications on the study topic, with 16 scientific papers published in each year. This highlights the importance of financial solvency as a subject that has garnered significant attention from academic researchers in recent years, due to the financial distress and bankruptcy risks faced by many companies and banksItem دور استراتيجية تمكين المـوارد البشرية فـي تحقيق الأهـداف الاستراتيجية للمؤسـسات الحكوميـة الفلسطينية(جامعة الوادي University of Eloued, 2024-06-30) إسلام عصام هللو; رامي أكرم الغرباويهدفت الدراســـــة التعرف عـــلى دور اســـتراتيجية تمـكين المـــوارد البشـــرية فـــي تحقيـــق الأهـــداف الاستراتيجية للمؤســـسات الحكوميــــة الفلسطينية، وقد تم اســــتخدام الاســــتبيان كأداة دراســـــة رئيسة لجمع البيانات الأولية إضافةً إلى اســــتخدام المقابلات، وتم اســــتخدام المنهج الوصفي التحليلي، وتَكون مجتمــــع الدراســـــة مـــن (217) موظفاً مـــن الفئة العليا والأولى ممن يعمـــلون فـــي قطـــاع الأمـــــن والحـــكم الرشـــيد بالحكومة الفلسطينية بقطـــاع غـــزة حيث يشتمل القطــــاع عـــلى (11) مؤسسة حكومية، وقد تم اســــتخدام أسلوب المسح الشامل، حيث تم توزيع (217) استبانة، واسترداد (201) استبانة بنسبة تقدر بـــ (92.6%) مـــن مجتمــــع الدراســـــة، وتوصلت الدراسة إلى وجود علاقة بــــين اســـتراتيجية تمـكين المـــوارد البشـــرية متمثلة بالأبعــــاد (المشـــاركة فــــي المعــــلومات، وفــرق العمــــل المُــدارة ذاتيــاً، والاســــتقلالية وحــــرية التصــــرف) وتحقيـــق الأهـــداف الاستراتيجية للمؤســـسات الحكوميــــة الفلسطينية. ووجود أثر لاســـتراتيجية تمـكين المـــوارد البشـــرية فـــي تحقيـــق الأهـــداف الاستراتيجية لبُعديّ (فــرق العمــــل المُــدارة ذاتيــاً، والاســــتقلالية وحــــرية التصــــرف)، بــــينما لا يوجد أثر لبُعد (المشـــاركة فــــي المعــــلومات) فـــي تحقيـــق الأهـــداف الاستراتيجية. The Aim of This study is to identify the role of the human resources empowerment strategy on achieving the strategic goals in Palestinian government institutions. To accomplish the study, the researcher prepared a questionnaire, and also conducted interviews, as he adopted the descriptive analytical approach in his study. As to the study population, it consists of 217 staff members of the senior level in the security and good governance sector of the Palestinian government in the Gaza Strip, The study found that there is a relationship between the human resources empowerment strategy with its different dimensions (information sharing, self-managed teams, and independence and freedom of action) and the achievement of the strategic goals in Palestinian government institutions, and that human resources empowerment strategy’s dimensions of self-managed teams and independence and freedom of action have an impact on achieving the strategic goalsItem شبكة تسيير المخاطر: حلقة وصل بين التدقيق الداخلي و إدارة المخاطر دراسة حالة شركة متيجة للإسمنت(جامعة الوادي University of Eloued, 2024-06-30) حواس محمدThis study aims to provide a summary of the literature related to risk management and risk management network in the first stage, and presenting the contributions of internal audit in activating the risk management device through the risk management network at the level of Al-Matidja Cement Company (S.C.MI – GICA), in a second stage. On this basis, our research was divided into two main axes: the first axis deals with the theoretical framework for risk management, and the second axis deals with risk management at the level of AlMatidja Cement Company (S.C.MI – GICA). Through the study presented, we reached a number of results, the most important of which is that the internal audit cell of the institution under study, in a first stage, prepares the annual audit program based on the risk management network and depending on the results of each task, the latter is updated, which contributed to activating risk management at the level of the latter