JBFE_Vol 08 N 02
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AJPE_Vol 08 N 02
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Item Developing Renewable Energies As An Economic Alternative In Light Of Achieving Sustainable Development In Algeria.(جامعة الوادي University Of Eloued, 2024-01-22) Mouzaoui AichaThis 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.Item Green Digital Finance As A Way Of Boosting Sustainable Development:case Of Asian Pacific Region(جامعة الوادي University Of Eloued, 2024-01-22) Lallouche GhaniaThis 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.Item Determinants Of Commercial Banks’ Financial Stability: Evidence From Mena Countries(جامعة الوادي University Of Eloued, 2024-01-22) Alfadli Abduallah; Sahraoui DjalilaThis 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 stabilityItem 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 ElaliaThe 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 0.05Item Covid-19, Une Opportunité Pour Pérenniser Les Paiements Numériques En Algérie ?(جامعة الوادي University Of Eloued, 2024-01-22) Sidi Mammar LydiaL’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.Item Assessing Governance Of Enterprise It Implementation In Algerian Public Companies(جامعة الوادي University Of Eloued, 2024-01-22) Azzaoui AbdelbassetThe 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.Item 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 MohammedThis 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.Item 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 MohammedThis 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.Item Constraints In Preparing Consolidated Financial Statements Between The Algerian Fas And Ifrs(جامعة الوادي University Of Eloued, 2024-01-22) Djafri OmarThe 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 interestsItem 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 CheikhThe 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.Item 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 EddineAchieving 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 functioningItem Support And Accompaniment Entities For Startups(جامعة الوادي University Of Eloued, 2024-01-22) Nacera BrahmiStartups 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.Item 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 MustafaThis 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.Item 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 KamelThis 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).Item La Réalité De La Fiscalité Locale En Algérie(جامعة الوادي University Of Eloued, 2024-01-22) Bensaid Hicham; Aknine Souidi RosaL’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 resourcesItem Analyse De L'écosystème Entrepreneurial Algérien à Travers Le Prisme Du Modèle De Koltai(جامعة الوادي University Of Eloued, 2024-01-22) Ait Fella YanisLe 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.Item أثر صدمات أسعار النفط على متغيرات السياسة النقدية في الجزائر - دراسة قياسية باستخدام نموذج شعاع الإنحدار الذاتي Var خلال الفترة 1985-2022(جامعة الوادي University Of Eloued, 2024-01-22) غوال ناديةThis study aims to determine the impact of oil price shocks on monetary policy variables in Algeria during the period 1985-2022, using the VAR model The results obtained from this study indicate that there is a relationship between oil price shocks and monetary policy variables, as we found that there is a negative impact on real interest rates and inflation on the one hand, and a positive impact on the real exchange rate on the other hand, and this is reflected in the Algerian economy. Therefore, monetary authorities must adopt appropriate policies in order to absorb various oil shocks.Item واقع ممارسة المحاسبة الإبداعية في البيئة الأعمال الجزائرية -دراسة لمجموعة من المؤسسات الاقتصادية -(جامعة الوادي University Of Eloued, 2024-01-22) شيحي حسين; عتيق لعلىإن المؤسسات الاقتصادية هي كيان يسعى الى تعظيم الأرباح بشتى الطرق سواءا بطرق قانونية او غير قانونية ، ومن هذه الطرق هي المحاسبة الإبداعية إذ تعتبر وسيلة تحقيق الارباح بالنسبة للمؤسسات الاقتصادية ،و تسعى جاهدة الى محاولة ترسيخ تلك المعاملات التي تعود لها بالفائدة ، بواسطتهم أو بواسطة من لهم مصالح شخصية ، كالمسيرين ، ولاكن المنضمات والهيئات تسعى جاهدة لترسيخ الشفافية ، وتستمل شتى الطرق من أجل محاربة ممارسات المحاسبة الابداعية خاصة تلك الغير قانونية منها ،مثل تفعيل دور مراجعة الحسابات وكذلك تفعيل دور منظمات العالمية ، وقد عالجنا في هذه الدراسة واقع ممارسة المحاسبة الابداعية في البيئة الإقتصادية الجزائرية عن طريق تسليط الضوء على مجموعة من المؤسسات الاقتصادية الجزائرية وتوصلت هذه الدراسة الى المؤسسات في الجزائر كغيرها في شتى دول العالم تسعى جاهدة الى ممارسة المحاسبة الابداعية من أجل تحسين صورتها وكذلك تحقيق أهدافها المسطرة عن طريقها. بيئة الأعمال الجزائرية Economic institutions are an entitythatseeks to maximize profits in variousways, whether by legal or illegalmeans, and one of thesemethodsiscreativeaccounting, as itisconsidered a means of achieving profits for economic institutions, and itstrives to try to establishthose transactions thatbenefitthem, throughthem or throughthosewhoThey have personalinterests, such as managers, but organizations and bodies strive to establishtransparency, and use variousmethods in order to combat creativeaccounting practices, especiallythosethat are illegal, such as activating the role of auditing as well as activating the role of international organizations. In this study, we addressed the reality of practicing creative accounting in The Algerian economic environment throughBy shedding light on a group of Algerian economic institutions, this study found that institutions in Algeria, like others in various countries of the world, strive to practice creative accounting in order to improve their image as well as achieve their established goalItem المسؤولية الإجتماعية ومساهمتها في تحسين التنمية المستدامة- شركة المراعي أنموذجا(جامعة الوادي University Of Eloued, 2024-01-22) خضير عقبة; غربي خليلأصبح لزاما على الشركات الإقتصادية خاصة الصناعية منها، بأن تحافظ على البيئة المحيطة بها أثناء ممارسة نشاطها. بالاضافة الى الاتزام تجاه المجتمع الذي تعمل فيه، حيث أصبحت للشركات مسؤولية اتجاه المجتمع ، والتي تعرف بالمسؤولية الاجتماعية للشركات ، حيث أدركوا أن لها دورا رئيسيا في تحقيق التنمية المستدامة من خلال خلق فرص عمل مناسبة ، وتعزيز روح المشاركه والتعاون بين الفرد والمجتمع. لذلك تهدف هذه الورقة البحثية إبراز مظاهر الإسهامات الفعلية لشركة المراعي في تجسيد المسؤولية الإجتماعية تماشيا مع متطلبات التنمية المستدامة وذلك بالاعتماد على تحليل التقرير السنوي لسنة 2020 لشركة المراعي وربطه بأبعاد التنمية المستدامة. وقد توصل البحث إلى أن شركة المراعي وفقت إلى حد بعيد في الربط بين متطلبات خدمة المجتمع وأبعاد التنمية المستدامة ويعود ذلك إلى تميزها في تطبيق الحوكمة في التخطيط والتنفيذ ورسم الاستراتيجية. It has become obligatory for economic companies, especially industrial ones, to preserve the environment surrounding them while carrying out their activities. In addition to the commitment towards the community in which they operate, companies have become responsible towards society, which is known as corporate social responsibility, as they have realized that it has a major role in achieving sustainable development by creating suitable job opportunities, and enhancing the spirit of participation and cooperation between the individual and society, Therefore, this research paper aims to highlight the aspects of the actual contributions of Almarai Company in embodying social responsibility in line with the requirements of sustainable development, based on the analysis of the annual report for the year 2020 of Almarai Company and linking it to the dimensions of sustainable development. The research concluded that Almarai Company succeeded to a large extent in linking the requirements Community service and the dimensions of sustainable development. This is due to its excellence in applying governance in planning, implementation and strategy formulation.Item شركات الإتصال ومساهمتها في الناتج الداخلي الخام بالجزائر دراسة تحليلية للسنوات (2006-2022)(جامعة الوادي University Of Eloued, 2024-01-22) نوري يوسف; بضياف صالحتناولت هذه الدراسة مدى مساهمة شركات الإتصال في الناتج الداخلي الخام في الجزائر للفترة (2006- 2022) ،وذلك من خلال التطرق إلى ماهية شركات الإتصال الناشطة في قطاع الإتصالات و الوضعية الحالية لحظيرة مشتركي شركات الهاتف الثابت والنقال في الجزائر ، كما تناولنا في هذه الدراسة لتطور الناتج الداخلي الخام في الجزائر وقياس نسبة مساهمة شركات الإتصال فيه ،حيث تم الاعتماد على المنهج الوصفي في الجانب النظري والتحليلي في الجانب التطبيقي من خلال إستعمال البيانات الإحصائية ، وقد خلصت الدراسة إلى ان حظيرة الإجمالية لمشتركي شركات الإتصال في تزايد مستمر بسبب المنافسة بين المتعاملين وتطور الخدمات المعروضة وإنخفاص الأسعار من جهة أخرى ، مماساهم في تحقيق مداخيل معتبرة للإقتصاد الوطني ورفع مقدار مساهمة شركات الإتصال في الناتج الداخلي الخام وأن شركات الهاتف النقال تحقق أكثر مداخيل و تملك أكبر نسبة مساهمة ، لكن في العموم تبقى هذه النسبة منخفضة،مقارنة بالدول الأخرى المجاورة. This study aims to know the extent of the contribution of communication companies to the gross domestic product in Algeria, during the period (2006-2022), and the nature of communication companies active in the telecommunications sector and the current situation of the fold of subscribers of fixed and mobile companies in Algeria were addressed, where the descriptive approach was relied on in the theoretical and analytical side in the applied side through the use of statistical data, and the study concluded that the total coop of subscribers of communication is constantly increasing due to competition Among the dealers, which contributed for the national economy and raising the amount of the contribution of communication companies to the gross domestic product., but in general this percentage remains low, compared to other countries. other nearby