JAFS_Vol 06 N 01
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Item Accounting Education In Algeria: The Road To Iaes(جامعة الوادي - University of Eloued, 2022-06-30) Kameli, Mohammed; Miliani, AbdelhalimThis research paper aimed to study the accounting education and scientific research reality in Algeria under the international accounting education standards. On this basis, a field study of (05) universities was selected. After a random selection of the sample, (58) questionnaires were distributed to accounting professors at these universities and the data was analyzed using the Statistical Package Analysis for Social Sciences program. The study concluded that many shortcomings must be reviewed in the future to meet with the international accounting education standards and the Algerian economic needsItem Adoption Numérique Et Diffusion De L'innovation Au Sein Des Startups Algeriennes Spécialisées Dans La Livraison Du Colis : Le Cas De (yalidine, Rtl Express Et Ems)(جامعة الوادي - University of Eloued, 2022-06-30) Hani, Lamine; Gana, GanaCet article vise à identifier les facteurs internes et externes qui motivent l'intégration numériques au sein des startups algériennes spécialisées dans le transport du colis. Afin d'entourer le contexte de notre recherche, nous avons adopté une démarche qualitative basée sur l'étude par questionnaire. Sur le plan théorique, nous avons intégré un modèle conceptuel fondé sur la diffusion de l'innovation et sur l'adoption technologique. Notre analyse révèle que les constructions sous jacentes des trois startups enquêtées sont fortement motivées par des variables d'adoption numérique du modèle. Cependant, les nouvelles formes collaboratives du transport de colis ne sont pas encore réalisées au sein des startups de notre échantillonItem Analyse Des Stratégies Marketing Des Entreprises Algériennes Face Aux Marques étrangères:cas De L’entreprise C&h Unité De Bejaia(جامعة الوادي - University of Eloued, 2022-06-30) Slimani, Radia; Boukrif, NouaraDepuis les réformes économiques engagées à partir des années 90, le marché des entreprises en Algérie, qui est un levier de passage d’une économie administrée à une économie de marché, a subi une métamorphose profonde. L’un des faits marquants est le phénomène de l’installation des entreprises étrangères et l’importation massif des produits qui a modifié l’environnement concurrentiel des entreprises algériennes. Notre objectif à travers cet article est d’analyser le comportement des entreprises algériennes face a la présence des marques étrangères à travers l’étude de cas de l’entreprise C&H unité de BejaiaItem Comparative Study Between The International Standard On Auditing 700 And The Algerian Standard On Auditing 700 (comparative Study On Almarai Company And Biopharm Company)(جامعة الوادي - University of Eloued, 2022-06-30) Azouaou, Ahmed Rami; Touirat, RabehThis study aims to clarify the difference between the international standard on auditing 700 and the Algerian standard on auditing 700, by summarizing the most important information provided by those two standards, extracting the differences between those two standards and explaining those differences by comparing the auditor’s report of two listed Companies. The results of this study clarify that there is some similarities between those standards in some sections especially in the auditor’s opinion section, but the content of the auditor’s report provided by those two standards is much different, which makes the auditor’s report provided by the International standard on auditing 700 more appropriate for the users of the auditing reports.Item Enhancing Motivation To Support Organizational Commitment Of Global Human Resources - Case Study Of Sonatrach Company(جامعة الوادي - University of Eloued, 2022-06-30) Hebbaz, Nahed; Nessraoui, DouniazedThe study aims to shed light on the extent of Sonatrach's interest as a global company that employs workers from the mother country and foreign workers from different countries of the world in motivating its workers of different nationalities in order to support their organizational commitment. To achieve the objectives of the study, it relied on the descriptive analytical approach to describe the study variables and analyze the relationships between them. It also relied on the hypothetical deductive approach to extract the most important results by testing the established hypotheses. The study found that there is a positive and strong relationship between the dimensions of motivation and organizational commitment in Sonatrach company .Salaries and compensation are among the most important dimensions of motivation in terms of affecting the organizational commitment of employees. Enabling global cloud HR platforms to plan incentive policies and make decisions about promotions or key positions has an important role in retaining the best managers and employees.Item Internet Of Things (iot) Technology And The Future Of Payments ( Case Of Amazon-go)(جامعة الوادي - University of Eloued, 2022-06-30) Aznag, Fatma; Tahanout, KheiraThis paper aims to identify the current payment methods that are implemented through internet of things technology. After outlining the main ideas of the IoT concept and its payments, analyze its evolution and investment, focusing on the invisible Amazon Go payment method. The study found that there is a growing trend of IoT-based applications, and it will grow rapidly in the field of payment services. Moreover, Amazon Go is leading the way in IoT payments that are changing retail outletsItem The Mediating Role Of Business Intelligence In The Relationship Between Entrepreneurial Competencies And The Competitive Advantage On Small Enterprises In Algeria(جامعة الوادي - University of Eloued, 2022-06-30) Benbedra, Amina; Hamdi, Aboulkacem; Benbertal, AbdelkaderThis study investigates the mediation of business intelligence in the relationship between entrepreneurial competencies and the competitive advantage among small enterprises in the province of Algiers. The study was carried out using the quantitative method with exploratory and descriptive purposes. Exploratory research was conducted through in-depth interviews with five entrepreneurs. A descriptive survey involved the application of the questionnaire tool, and the target sample was the entrepreneurs of small enterprises, which numbered 92. The data was analyzed using statistical programs (Jamovi, Smart-PLS, Excel). The results revealed that business intelligence acts as a mediator between analytical, leadership, and marketing competencies in achieving the competitive advantage of small enterprisesItem Or Et Diversification: Effets De L’inclusion De L’or Dans Les Portefeuilles Boursiers Algériens Pour La Période 2015-2019.(جامعة الوادي - University of Eloued, 2022-06-30) Kezzar, RamdaneLa présente étude a pour objectif d’établir dans quelle mesure l’incorporation de l’or aux portefeuilles de titres risqués détenus par les investisseurs algériens contribue à améliorer leur efficience. Plus précisément, il s’agit de vérifier si la frontière efficiente des portefeuilles après l’inclusion de l’or domine celle des portefeuilles composés intégralement d’actions. Les résultats de l’étude indiquent qu’effectivement l’ajout d’une position longue sur l’or aux portefeuilles d’actions permet d’améliorer la relation rendement-risque et la performance des portefeuilles et que, par voie de conséquences, cet actif doit être considéré par les investisseurs algériens dans leur décisions de placement.Item Public-private Partnerships As A Tool For Modern Public Management And Improving The Efficiency Of Algeria's Health-care System(جامعة الوادي - University of Eloued, 2022-06-30) Sedjel, Abdelmadjid; Mokhtari, FaiçalThe study seeks to comprehend how the health system is reformed and its efficiency increased by utilizing the method of collaboration between the public and private sectors, as well as the principles of modern public management. The purpose of the study was to clarify the nature of the partnership between the public and private sectors, as well as the modern public management concept. It also highlights the various problems that Algeria's current health system faces because of the traditional model of public management, which does not consider cost and quality as efficiency and effectiveness criteria. Finally, we conclude that there is a third option that combines the public sector's financial, logistical, and institutional capabilities with the private sector's rationality and competitivenessItem Relationship Between Inventory Management And Profitability: Evidence From Selected Manufacturing Firms In Sétif(جامعة الوادي - University of Eloued, 2022-06-30) Bouadam, Faiza; Maiza, Messaoud AmirThis study aimed to test the relationship between working capital management and the profitability of Algerian small and medium enterprises in the province (wilaya) of Sétif, through a sample of (68) enterprises. The validity of the hypotheses was tested according to the panel data model. Statistically significant results were reached between the variables, as there is a direct relationship between inventory management and the rate of return on assets (ROA).Item Satisfaction Et Fidélisation Des Clients « Internes Et Externes » Au Service Du E-banking -cas De La Banque De Développement Local(جامعة الوادي - University of Eloued, 2022-06-30) Tebib, HanaA travers notre recherche nous allons tenter d’étudier la relation entre les banques électroniques et le niveau de satisfaction des clients, ainsi que le rôle que doit jouer le marketing électronique pour se différencier à travers ce service, et nous allons essayer de faire apparaître la manière dont ces services contribuent globalement à la fidélité à la banque. On a distribué trois types de questionnaire les deux premiers destinés aux responsables au niveau de la « BDL » pour analyser leurs opinions et points de vue à propos l’utilisations de nouvelles technologies aux activités bancaires, et le troisième destiné aux clientèles de la banque qui ont déjà utilisé ce produit pour mesure leur degré de satisfaction. Grâce à notre étude on a conclu que la culture des individus algérien représente une lourde variable dans le succès et l'efficacité de tout nouveau produit, en plus de l'absence de la culture électroniqueItem Strategic Partnerships In The Pharmaceutical Industry Amidst Covid-19 Pandemic(جامعة الوادي - University of Eloued, 2022-06-30) Gomri, IkramThe purpose of this research paper is to look into the effect of Coronavirus disease (COVID-19) on the global pharmaceutical industry's ability to build and form strategic partnerships. The study used a descriptive and analytical approach to address the many facets of the subject, using periodic statistics reports. The findings revealed that the COVID-19 pandemic sparked an unprecedented level of partnerships among pharmaceutical companies eager to accelerate the development of vaccines or therapeutics to combat the virusItem اتجاهات استخدام التقنيات الناشئة في المملكة العربية السعودية(جامعة الوادي - University of Eloued, 2022-06-30) الفحل, حسامBlockchain technology is being employed nowadays in many sectors such as supply chain and financial sectors regardless of that fact that it is still an emerging technology. The current study is exploratory research that is focused on investigating blockchain technology usage in the Kingdom of Saudi Arabia. To answer the research questions, a questionnaire was designed and distributed to employees within Saudi organizations. The study revealed that some organizations are not implementing blockchain technology whereas small number of organizations do use the blockchain technology right now. The study concluded by identifying some of the obstacles that may delay the adoption of this technology. Indeed, there is a need for further research to address the obstacles that may hold up the adoption of blockchain technologyItem أثر التعلم التنظيمي في تعزيز ثقافة التميز دراسة حالة مؤسسة اتصالات الجزائر بتمنراست(جامعة الوادي - University of Eloued, 2022-06-30) لنصاري, امباركة; بوخلوه, باديسهدفت الدراسة لمعرفة أثر التعلم التنظيمي في تعزيز ثقافة التميز بمؤسسة اتصالات الجزائر تمنراست، وكذا التعرف على مستوى كل من أبعاد التعلم التنظيمي وثقافة التميز، ولتحقيق أهداف الدراسة تم تصميم استبانة شملت (38) فقرة وزعت على (93) من إطارات مؤسسة اتصالات الجزائر بتمنراست، وتوصلت الدراسة إلى أن التعلم التنظيمي يتميز بمستوى متوسط في اتصالات الجزائر بتمنراست، إضافة إلى أن مستوى تبني ثقافة التميز هو الآخر متوسط، كما يوجد أثر إيجابي لأبعاد التعلم التنظيمي في تعزيز ثقافة التميز بالمؤسسة محل الدراسة، كذا إسهام كل أبعاد التعلم التنظيمي في تعزيز ثقافة التميز بدرجات شبه متكافئة. The study aimed to learn about the impact of organizational learning on the promotion of a culture, as well as the level of both organizational learning dimensions and the culture of excellence. The study found that organizational learning is characterized by an intermediate level, and the level of adoption of a culture of excellence is also moderate. There is also a positive impact of organizational learning dimensions in promoting a culture of excellence in the institution in question culture of excellence ", thus contributing all dimensions of organizational learning to the promotion of a culture of excellence in semi-equal degreesItem أثر التوجه الاستراتيجي في الأداء المؤسسي في المؤسسات الخدمية بولاية الخرطوم(جامعة الوادي - University of Eloued, 2022-06-30) احمد محمد علي, الطاهرهدفت الدراسة الي معرفة أثر التوجه الاستراتيجي في الأداء المؤسسي في المؤسسات الخدمية بولاية الخرطوم، وتم بناء نموذج الدراسة استنادا على الادبيات السابقة. استخدمت الدراسة المنهج الوصفي لتحقيق اهداف الدراسة. حيث وزعت (390) استبانة للمدراء، استرد منها (370) بنسبة (94.9%)، والصالحة للتحليل عدد (345) بنسبة (88.5%). وقد توصلت الدراسة الي مجموعة من النتائج أهمها: توجد علاقة بين الأداء المؤسسي والتوجه الإبداعي بينما لا توجد علاقة بين الأداء المؤسسي وتوجه المنافسين والعملاء. تم مناقشة النتائج مع الدراسات السابقة، ومن ثم تقديم عدد من التوصيات والمقترحات. The study aimed to know the impact of strategic direction on institutional performance in service institutions in the state of Khartou, and the study model was built on the basis of previous literature. The study used the descriptive approach to achieve the objectives of the study. Where (390) questionnaires were distributed to managers, of which (370) were recovere, at a rate of (94.9%), and (345) were valid for analysis, at a rate of (88.5%). The study reached a set of results, the most important of which are: There is a relationship between institutional performance and creative orientation, while there is no relationship between institutional performance and the orientation of competitors and customers. The results were discussed with previous studies, and then a number of recommendations and suggestions were presentedItem أثر سياسة تمهيد الدخل على القيمة الاقتصادية المضافة لمجموعة من المؤسسات الجزائرية-دراسة قياسية باستخدام نماذج بانل الديناميكي للفترة (2012-2019)-(جامعة الوادي - University of Eloued, 2022-06-30) حتحوت, مريم; بورديمة, سعيدةThe study aims to determine the impact of the political income smoothing on economic value added of a group of Algerian companies for the period 2012- 2019, as well as determing the nature of the relationship between the two variables, using the dynamic panal modeling method and relying on generalized method of moments in estimation. The results of the study found to negative impact between the income smoothing and economic value added that as a misleading policy for the actual performance of the company.Item أثر مكونات صورة العلامة التجارية في ولاء الزبائن: دراسة ميدانية على عينة من زبائن العلامة سامسونج للهاتف النقال(جامعة الوادي - University of Eloued, 2022-06-30) بلخضر, مسعودةتهدف الدراسة إلى التعرف على أثر مكونات صورة العلامة التجارية في ولاء زبائن العلامة "سامسونج" للهاتف النقال. ولتحقيق هذه الغاية تم استطلاع آراء عينة من الزبائن قدرت بــ (85) مبحوثا. ومن أجل تحليل النتائج تم الاعتماد على التحليل الإحصائي الوصفي، تحليل التباين للإنحدار،وكان من أهم نتائج الدراسة وجود أثر ذو دلالة إحصائية لمكونات صورة العلامة التجارية ولجميع الأبعاد المتكونة منها والمتمثلة في المكون المعرفي، المكون العاطفي والمكون السلوكي في ولاء الزبائن. من أهم إقتراحات الدراسة ضرورة المحافظة على الصورة الإيجابية للعلامة التجارية وبناء علاقات دائمة ومستمرة مع الزبائن تعزيزا لولائهم. The study aims to identify the impact of the components of the brand image on the loyalty of customers of the brand "Samsung" for mobile phones. To achieve this targit, the opinions of a sample of customers were surveyed, estimated at (85) respondents. Its data analysis was based on: descriptive methods, analyze of variance. One of the most important results of the study was the presence of a statistically significant effect for the components of the brand image and for all dimensions that consist of it, represented in the cognitive component, the emotional component and the behavioral component in customer loyalty. One of the most important suggestions of the study is the need to maintain the positive image of the brand and build continuous relationships with customers in order to maintain its loyalty.Item أثر ممارسات إدارة الموارد البشرية في تحقيق جودة الخدمة البنكية- دراسة حالة عينة من البنوك النشطة على مستوى ولاية سكيكدة-(جامعة الوادي - University of Eloued, 2022-06-30) لعمامرة, صارة; محبوب, فاطمةThe goal of the study was to determine the impact of human resource management practices on Achieving banking service quality in some active banks in the state of Skikda. To achieve the study's objectives, a three-axis questionnaire was created to collect data and information from a sample of approximately 70 people, which was then, processed using the Statistical Package for Social Sciences programme to extract results and verify hypotheses. The study found that human resource management practices in the four dimensions of employment, training, performance evaluation, and compensation and rewards have a significant and statistically significant impact on Achieving the quality of banking service in the banks studied to varying degreesItem اختبار فرضية كفاءة الصيغة الضعيفة للسوق المالي الإسلامي-مؤشر السوق داوجونز الاسلامي-(جامعة الوادي - University of Eloued, 2022-06-30) عيساوي, سهامتبحث هذه الورقة البحثية في اختبار كفاءة السوق المالي الإسلامي من خلال إحدى مستوياتها وهي الصيغة الضعيفة، من خلال المشاهدات اليومية لمؤشر السوق داوجونز الإسلامي من 01 سبتمبر 2019 إلى غاية 14 ديسمبر 2019، وذلك باستخدام اختبارات إحصائية لدراسة استقرارية واستقلالية السلسلة وكذا دراسة التوزيع الطبيعي لها، وتشير النتائج أن سلسلة الدراسة مستقلة عن بعضها البعض ومستقرة وبالتالي فالسوق المالي الإسلامي يتميز بكفاءة في ظل المستوى الضعيف This research paper examines the testing of the efficiency of the Islamic financial market through one of its levels, which is the weak formula, through the daily views of Dow Jones Islamic Market Index from 01 September 2019 to 14 December 2019, by using statistical tests to study the stability and independence of the chain as well as the study of its natural distribution. The results indicate that the study series is independent from one another and stable and therefore the Islamic financial market is characterized by efficiency in light of the weak levelItem التسويق الإجتماعي ودوره في تعزيز أبعاد المسؤولية الإجتماعية في ظل أزمة كوفيد19-شركة جوجل وأمازون نموذجا-(جامعة الوادي - University of Eloued, 2022-06-30) شريط, حسين الأمينتهدف هذه الدراسة إلى إظهار أهمية التسويق الإجتماعي في تعزيز مبادئ المسؤولية الإجتماعية في الشركات في ظل أزمة وباء كورونا التي يعيشها العالم اليوم، ومن خلال عرض لتجارب شركات عالمية مثل شركة جوجل وأمازون وغيرها ، تبين انه يمكن للاقتصاد الدخول عبر الشركات العملاقة على خط الأزمات والمساهمة في التخفيف من شدة الأزمة من خلال مساهماتهم الفعالة في محاربة الفيروس ومساعدة المتضررين ، ليس فقط من خلال تأدية مواقف إنسانية تمليه عليها التسويق الاجتماعي والمسؤولية الاجتماعية وإنما تحقيقها لمكاسب أنية وبعدية This study aims to show the importance of social marketing in promoting the principles of social responsibility in companies in light of the Corona epidemic crisis that the world is experiencing today, and through a presentation of the experiences of international companies such as Google, Amazon and others, it was found that the economy can enter through giant companies on the line of crises and contribute to Alleviating the severity of the crisis through their effective contributions to fighting the virus and helping those affected, not only by performing humanitarian positions dictated by social marketing and social responsibility, but also by achieving immediate and distant gains