JAFS_Vol 06 N 02

Permanent URI for this collectionhttps://archives.univ-eloued.dz/handle/123456789/19861

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Analyse Des Retombées De La Crise Sanitaire De La Covid-19 Sur L’économie Informelle En Algérie
(جامعة الوادي - University of Eloued, 2022-12-31) Berbar, Mouloud
La pandémie de la COVID-19 n’était pas sans répercussions sur l’économie informelle. Initialement, en Algérie, cette dernière était le fait d’une situation économique et sociale défavorable ; les individus étaient appelés à travailler dans l’informel afin de décrocher une source de revenu. La crise de la COVID-19 s’est présentée comme un nouveau facteur de l’économie informelle ; suite aux mesures de confinement enclenchées, une frange de la population s’est retrouvée sans salaire et par conséquent placée face à la nécessité de recourir aux activités économiques informelles pour subvenir à ses besoins. A Travers cet article, nous allons analyser les retombées de la crise de la COVID-19 sur les principales variables de l’économie informelle en Algérie.
The Concept Of Central Bank Independence And Its Role In Determining The Fiscal-monetary Coordination, The Algerian Experience.
(جامعة الوادي - University of Eloued, 2022-12-31) Zahaf, Youcef; Chibi, Abderrahim
This scientific paper aims to shed light on the concept of central bank independence and its impact on the work of central banks in light of what is known as coordination between financial and monetary policies, by addressing various recent studies in the field and drawing the most important conclusions from them. Highlighting the Algerian economy in this aspect and analyzing it. The most important results were that the independence of the central bank is essential to focus on in order to build a strong relationship between the monetary and financial authorities in Algeria in order to find radical solutions to stand up and advance the Algerian economy.
Crypto Monnaies : Quelles Perspectives Pour Fin 2022
(جامعة الوادي - University of Eloued, 2022-12-31) Lakhal, Nabila
Ces dernières années, le développement soutenu du marché des cryptomonnaies a participé à l’émergence d’une offre conséquente de cryptomonnaies de toutes sortes. Le marché des monnaies virtuelles est très concentré sur quelques cryptos, et très dépendant de la conjoncture actuelle. Même si certaines cryptomonnaies surperforment ou sous-performent de manière structurelle, il nous paraît primordial, outre l’étude de l’actif concerné, d’étudier le contexte global compte tenu de la dépendance globale des cryptos actifs à la conjoncture. Quatre points à étudier avant d’investir sur une cryptomonnaie
Elements Of Institutional Economy Relating To An Equilibrium Between Minority And Majority In A Country Undergoing Democratic Transition
(جامعة الوادي - University of Eloued, 2022-12-31) Boufedji, Abdelouahab; Mokrani, Abdelaziz
The aim of this article is to use a method based on game theory to provide an overview of the interference of economic and political phenomena in a society in democratic transition. In this kind of country, the contradictory interests between a dominant minority and a majority dispossessed of its political rights, will most often find their outcome, either in a reversal of the established order, or in an implicit agreement between these two protagonists. To maintain a status quo that takes everyone's interests into account. The economic policy followed will depend on the outcome of this class antagonism
An Estimated Study Of The Size Of Tax Evasion In Algeria For The Period 2000-2020
(جامعة الوادي - University of Eloued, 2022-12-31) Touhami, Mohamed Redha
This research aims to study tax evasion as a widespread phenomenon in economic activity The state incurs huge losses every year as a result of the failure of many economic activities to pay the taxes due on them In this study, the volume of tax evasion in Algeria was estimated from 2000-2020 By calculating the amount of informal income first and then calculating the rate of tax to be paid from it, the study estimated the volume of tax evasion in Algeria during the study period at about 17.5 trillion Algerian dinars
The Impact Of Acquisition On The Financial Performance Of Energy Companies: Aramco’s Acquisition Of Sabic – Event Study.
(جامعة الوادي - University of Eloued, 2022-12-31) Zaidi, Sania; Merzougui, Merzougui
The current study aims to identify the impact of acquisition on the market value of the acquirer company, ARAMCO. The first objective of the study is to point out the impact of acquisition on the company’s stock prices; while the second objective is to estimate the company’s financial performance before and after the acquisition, which leads to determine the changes in the company’s financial health due to its acquisition. An event study has been carried out on ARAMCO’s stock returns by estimating the abnormal return for 40-day window The hypotheses will be tested using the (Paired Sample t-test), Following the event study, a financial analysis has been conducted to examine the company’s financial performance before and after its acquisition from 2017 to 2021. Profitability and leverage ratios have been measured as well as comparing the company’s Return on Average Capital Employed with its Weighted Average Cost of Capital to determine the company’s value creation. The study showed a significant impact of the acquisition on the market value of ARAMCO, in addition to improvement in the company’s profitability after the acquisition; nevertheless, the company had a higher rate of Return on Average Capital Employed in the year following to its acquisition
The Impact Of Financial Inclusion On Financial Stability In Arab Countries
(جامعة الوادي - University of Eloued, 2022-12-31) Hallam, Zouaouia; Aksa, Ahlem
This paper intends to explore the relationship between financial inclusion and financial stability under the scope of Arab economies. The linkage will be thoroughly investigated with z-score index and financial inclusion. Inclusive financial system is assessed by two dimensions: usage of financial services and access to the financial system. Using panel data of 2004-2020, this study empirically investigated whether financial inclusion contribution to country’s financial stability measured by z-score. We apply fixed effects regression and random effects regression to capture the impacts of financial inclusion upon financial stability. To enhance the robustness of the model, the Feasible Generalized Least Squares (FGLS) regression is therefore adopted as the solution for the random effects regression. Robust results obtained from FGLS model show that financial inclusion variables measured by number of ATM’s, CBB, DAC and LAC have mixedeffects on financial stability. GDP, M2 and OP are introduced to the model as control variables. The findings exhibit an overall weak positive/ negative influence of financial inclusion on financial stability in Arab countries
The Impact Of Organizational Trust On Achieving Organizationally Sustainability Within Msmes In El-oued
(جامعة الوادي - University of Eloued, 2022-12-31) Soufat, Ouahiba; Abi, Khalida
This study aims to highlight the impact of Organizational Trust (OT) in achieving Organizational Sustainability (OS) in terms of its economic, social and environmental dimensions.100 samples were collected from many Micro-, Small and Medium–sized Enterprises (MSMEs) in El-Oued province. Partial least squares structural equation modeling (PLS-SEM) using SmartPLS3.0 was used to perform latent variable analysis. The results indicate that organizational trust has a significant impact on achieving organizational sustainability. Implications for the results are discussed and recommendations for future research are also suggested.
L’economie Numérique Dans Les Pays En Voie De Développement : Cas De L’algérie
(جامعة الوادي - University of Eloued, 2022-12-31) Bouchemal Boustiha, Nadjet
Cet article s’intéresse à la notion de l’économie numérique, à l’ère de l’internet et des nouvelles technologies de l’information et des communications. Toutes les entreprises se sont rendu compte de l’importance des informations sur les réseaux et sur les plateformes, pour leur business et pour mieux connaitre leur clientèle. Dans ce contexte, on veut savoir à travers notre étude l’actualité des pays en voie de développement dans ce domaine et surtout se pencher sur le cas de l’Algérie
L’entreprise Agricole Bio Et Sa Place Dans La Politique Du Développement Durable En Algérie
(جامعة الوادي - University of Eloued, 2022-12-31) Mekacher, Amal
L’entreprise agricole, étant le premier maillon de la chaine de valeur de la desserte du marché agroalimentaire, il parait indispensable et particulièrement en ces temps de crises qui frappent le monde économique en général, de poser la problématique qui entoure les questions de son évolution, des difficultés liées au nouveau contexte mondial et national et enfin des opportunités qui s’offrent à elle dans la filière bio, ce afin de redéfinir quelle est sa véritable place par rapport au secteur agroalimentaire algérien et du rôle clé qu’elle peut jouer dans son développement durable. Aujourd’hui, plusieurs études soulignent l’importance du rôle bienfaisant des exploitations agricoles et fermières bio dans la dynamisation d’une production agroalimentaire saine, ce qui nous amène à revoir ce secteur sous le prisme des nouvelles dispositions entreprises par le gouvernement algérien, dans la promotion de cette filière charnière, des dernières tendances relatives aux exigences d’une économie de développement durable
Le Nouvel Esprit Entrepreneurial Des Activités Artisanales : Quelques Perspectives Théoriques Et Historiques
(جامعة الوادي - University of Eloued, 2022-12-31) Kabene, Ahmed
Cette étude historico-théorique tente de retracer la place de l’artisanat dans la société en général en expliquant comment il s’insère dans le système économique en particulier. A partir du 19ème siècle, l’industrie commençait à s’emparer de tous les secteurs d’activités plongeant l’artisanat dans une crise d’existence. Mais dans les années 1970, retournement de situation a été observé puisque les valeurs intrinsèques de l’artisanat fondent la nouvelle logique réticulaire de l’entrepreneuriat
Les Pme Comme Un Moyen De Développement En Algérie : Les Perspectives Et Les Enjeux
(جامعة الوادي - University of Eloued, 2022-12-31) Ounas, Farid
Cet article vise à déterminer l’emplacement et le rôle des PME dans l’économie nationale qui vit une transition vers l’économie de marché depuis les années 1990. Nous essayons de montrer l’apport de ces entreprises en termes de création d’emplois et de la valeur ajouté et d’analyser l’environnement socioéconomique, dans lequel évoluent nos entreprises par l’étude des facteurs macroéconomiques et la compétitivité des PME algériennes qui consiste à mettre à niveau à la fois, l’entreprise et son environnement
Mise En œuvre De La Loi De Pareto (règle Dite Des 80/20) En Tant Qu’outil D’aide Au Recouvrement Fiscal Une Application à La Taxe Sur Les Activités Polluantes Ou Dangereuses Pour L’environnement (direction De L’environnement
(جامعة الوادي - University of Eloued, 2022-12-31) Mahoui, Karim
L’objectif de cet article est de proposer la mise en œuvre de la loi de Pareto, appelée aussi méthode des 80/20, pour la gestion des dossiers fiscaux dans une perspective de recouvrement du potentiel fiscal. Une application est réalisée sur la taxe polluante, dont les données sont fournies par la direction de l’environnement de Bejaia. Elle a permis de trier le niveau de la taxe sur les activités polluantes ou dangereuses pour l’environnement selon la nature de l’activité (secteur) afin de dégager les 20% des activités (dossiers) générant 80% de taxe, sur lesquelles l’administration fiscale devra focaliser ses efforts.
State Of Play, Definitions And Challenges Of Financial Inclusion In Algeria
(جامعة الوادي - University of Eloued, 2022-12-31) Tharouma, Soumia
Algeria is considered to be one of the developing countries lagging behind in terms of financial inclusion. This paper will propose a study of the current state of affairs, drawing a general portrait of the financial inclusion of individuals in Algeria. Indeed, we felt it was essential to take stock of three important aspects, which are the level, barriers and determinants of financial inclusion in Algeria, based on the analysis of the World Bank's "Global Findex 2017" platform. Moreover, this research shows that Algeria lags significantly in this area. For this reason and in order to promote financial inclusion in Algeria, several actions have been recommended and articulated on: the use of new technological means, the development of the electronic payment system, the strengthening of the financial infrastructure, the implementation of a national strategy and the construction of a reliable database.
أثر استراتيجية تسويق المحتوى على سلوك التفاعل لدى مستخدمي صفحة الفايسبوك لمؤسسة موبيليس
(جامعة الوادي - University of Eloued, 2022-12-31) بورصاص, وداد
This article aims to identify the types of marketing posts that are most effective in promoting the interaction behaviors of users (potential or actual consumers) of the Mobilis Foundation Facebook page. Where a set of content types were tested: informative, relational, incentive, entertaining and its impact on enhancing consumer participation behavior, which we highlighted in the number of likes, number of shares, number of comments. The study found that posts with informative and incentive content received the largest number of likes in When posts with incentive content received the largest number of comments, posts with informative content received the largest number of shares by the fans of the Mobilis Foundation page.
أثر تمكين العاملين على فعالية اتخاذ القرار دراسة ميدانية بالمؤسسة الوطنية للأشغال الكهربائية (كهريف) وحدة تقرت
(جامعة الوادي - University of Eloued, 2022-12-31) شاهد, عبد الحكيم
تهدف هذه الدراسة إلى معرفة أثر تمكين العاملين على فعالية اتخاذ القرار بالمؤسسة الوطنية للأشغال الكهربائية (كهريف) وحدة تقرت، وقد استخدم استبيان مكون من (26) سؤال كأداة للدراسة، وذلك باستخدام المنهج الوصفي التحليلي لتحقيق أهداف الدراسة، و للتحقق من مدى تأثير المتغير المستقل ( تمكين العاملين) على المتغير التابع( فعالية اتخاذ القرار) من خلال الدراسة الميدانية، يتمثل مجتمع الدراسة من العاملين في المؤسسة وتكونت من 80 عامل،ومن خلال استخدام بعض الأساليب الإحصائية المناسبة للإجابة على الفرضيات الدراسة و التساؤلات، توصلت الدراسة إلى انه توجد توجهات مرتفعة نحو تمكين العاملين على فعالية اتخاذ القرار في المؤسسة محل الدراسة من وجهة نظر العاملين. This study aims to know the impact of empowering workers on the effectiveness of decision-making in the National Electrical Works Corporation (Kahrif)Unit Touggourt, and questionnaire consisting of (26) questions was used as a tool for the study, using the descriptive analytical method to achieve the objectives of the study, and to verify the extent of the influence of the independent variable (Empowerment of employees) on the dependent variable (the effectiveness of decision-making) through the field study, the study population is represented by the employees of the institution and consisted of 80 workers, and through the use of some appropriate statistical methods to answer the study’s hypotheses and questions, the study concluded that there are high trends Towards empowering employees to make effective decision-making in the organization under study from the point of view of employees.
استثمار رسكلة النفايات في الجزائر في ظل مبادرات الاستدامة البيئية
(جامعة الوادي - University of Eloued, 2022-12-31) قاسيمي, آسيا
تهدف هذه الورقة البحثية إلى تسليط الضوء على ضرورة توجه الدولة الجزائرية إلى الاستثمار في رسكلة النفايات كأولوية ضمن سياق الاستدامة البيئية، والتي يتم من خلالها معالجة الوضع البيئي عن طريق تثمين النفايات بمختلف أشكالها، وتحويلها من معضلة بيئية واقتصادية إلى استثمار يساهم في دعم الاقتصاد الوطني، وخلق ثروة اقتصادية مضافة خلصت الدراسة الى جملة من التوصيات صبت في مجملها على ضرورة توفير قاعدة لتنمية بيئية مستدامة تسمح بتحسين الظروف الاجتماعية الاقتصادية للمواطنين ولتشجيع نظام فعال وناجع لجمع ومعالجة النفايات This research paper aims to shed light on the need for the Algerian state to invest in waste recycling as a priority within the context of environmental sustainability, through which the environmental situation is addressed by valuing waste in its various forms, and transforming it from an environmental and economic dilemma into an investment that contributes to supporting the national economy, and creating added economic wealth. The study concluded with a number of recommendations that focused in their entirety on the need to provide a base for sustainable environmental development that allows improving the socio-economic conditions of citizens and to encourage an effective and efficient system for the collection and treatment of waste
العلاقة التفاعلية بين السياسة المالية والنمو الاقتصادي في الجزائر دراسة قياسية للفترة الممتدة من 1960 إلى 2020
(جامعة الوادي - University of Eloued, 2022-12-31) مرابط, بلال
This study aims to analyze and measure the impact of fiscal policy in Algeria on economic growth through the application of the VAR autoregressive ray model during the period 1960-2020. As a result of the nature of the national economy, which depends heavily on the hydrocarbon sector as a main source of national income and foreign exchange, and the weakness of the private sector. Accordingly, the study recommends the necessity of optimal exploitation of oil resources, through the application of an effective financial policy that increases productive activities and contributes to supporting and encouraging the private sector
أهمية وآثار تطبيق معيار المادية الدولي للمراجعة 220 رقابة الجودة على مراجعات المعلومات المالية التاريخية - دراسة حالة الجزائر.
(جامعة الوادي - University of Eloued, 2022-06-30) بن دغي, محمد ياسين; شيخي, بلال
الهدف الأساسي من تطبيق معيار المراجعة الدولي 220 هو الحصول بالدرجة الأولى على مخرجات مالية نزيهة وصادقة وتعكس الصورة الفعالة والناجعة لنظام رقابة جودة المعلومات المالية التاريخية للشركة ولا يتم هذا إلا بوضع إجراءات وسياسات مستوحاة من هذا المعيار الذي نحن بصدد دراسته والتقيد به والالتزام به. يلتزم معيار المراجعة الدولي 220 بعدة نقاط مهمة يجب التطرق اليها خلال أداء المهام من طرف المراجع الخارجي أو الخبير المكلف ولدى تقع على عاتقه مسؤوليات القيادة الخاصة، وعمليات المراجعة ويتم وضع اجراءات أخرى ضرورية لتخصيص أعضاء فريق الارتباط أو العمل وكيفية وشروط أداء الارتباط أو المهام الموكلة والتطرق أيضا الى وضع إجراءات كحل وسيط لمختلف المشاكل التي تطرأ بين مكتب المراجعة والشركة خلال تأدية المهام. كما يمكن وضع إجراءات أيضا لتقييم ومتابعة الكفاءات الموجودة داخل الشركة. The main objective of the application of International Auditing Standard 220 is to obtain primarily honest and fair financial outputs that reflect the effective and efficient image of the quality control system of the entity’s historical financial information. International Auditing Standard 220 adheres to several important points that must be addressed during the performance of tasks by the external auditor or the assigned expert, who has the responsibilities of special leadership in the audits. It also addressed the development of procedures as an intermediary solution to the various problems that arise between the audit office and the facility during the performance of tasks. Procedures can also be developed to evaluate and follow up on the existing competencies within the facility.
تعزيز أثر المعرفة الضمنية على جودة القرارات الاستراتيجية باستخدام نظم دعم القرارات -دراسة حالة مجمع صيدال-
(جامعة الوادي - University of Eloued, 2022-12-31) فتح الله, خالصة; بن عيسي, عبد القادر
This study aims to determine the relationship between tacit knowledge and the quality of strategic decisions, through the mediation of decision support systems, as it was applied to the "SAIDAL" group. In order to determine this relationship and study the validity or denial of hypotheses, a questionnaire was used to collect information from the study sample, which represented 60 members of the group’s employees In light of this, data were collected and analyzed, and hypotheses were tested using the SPSS statistical package for social sciences, as well as using the Smart pls program. After analyzing the data and testing the hypotheses, several results were reached, most notably that decision support systems play a mediating role in influencing the relationship between tacit knowledge and the quality of strategic decisions; And that the type of this mediation is total mediation, that is, the effects of the tacit knowledge variable on the quality of strategic decisions all pass through the variable decision support systems

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