JFAS-Vol 06 N 01
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Item Sécurité économique : Un Levier Des Nouvelles Politiques Publiques(جامعة الوادي - University of Eloued, 2015-12-31) Ramdani, LaalaLa sécurité économique est au cœur de cet enjeu. Elle apparaît clairement comme un objectif essentiel à atteindre. Elle recouvre tout un champ d’actions permettant d’assurer les conditions optimales du développement économique. Adopter une posture de sécurité économique permet d’assurer à la population un niveau de vie en progression, de garantir un environnement économique dynamique, favorisant et protégeant les innovations et les investissements.Item Instabilité Des Termes De L’échange, Rôle Des Institutions Et Croissance économique. Cas De L’économie Algérienne(جامعة الوادي - University of Eloued, 2015-12-31) Mehidi, Kahina; Oukaci, KamalL’objet du présent travail est d’analyser les effets de l’instabilité des termes de l’échange et le rôle des institutions sur lacroissance économique à travers l'utilisation d'un modèle VECM (Vector Error Correction Model).Les résultats auxquels nous nous sommes parvenus à l’issus de cette analyse montrent clairement l’impact négatif de l’instabilité des termes sur la croissance économique. La chute actuelle des prix du pétrole montre encore une fois la fragilité du système économique algérien. Certes, la situation actuelle est loin de ressembler à la situation vécue au début des années 90, grâce à l’épargne accumulée dans le fond de régulation des recettes et qui peut amortir du moins à moyen terme les effets néfastes de la baisse des cours du pétrole. Cependant, la vulnérabilité de l’économie algérienne face aux chocs externes est toujours d’actualité d’où l’urgence d’engager des réformes structurelles dans le but de réduire cette vulnérabilitéItem الجریمة الاقتصادیة - جریمة تبیض الأموال نموذج(جامعة الوادي - University of Eloued, 2015-12-31) مدلل, حفناويSpeaking of economic crime leads to crimes against the state economy and the risks or effects caused to these crimes brown and economic structures, multi- state, where the spread of these crimes are terrible at in recent years , particularly in the light of scientific development and technological progress, and in the light of globalization What made all nations to give the alarm and the fight against these crimes and to treat all means to protect their economies, maintaining its stability because the stability of the economy of the stability and progress of the country . From there , this study is to shed light on economic crime and the most important formsItem استخدام الأسالیب الإحصائیة لقیاس تأثیر التحصیل في الریاضیات على التحصیل في المساقات الدراسیة في كلیة العلوم الاقتصادیة – خنشلة - للعام الدراسي 2015(جامعة الوادي - University of Eloued, 2015-12-31) حرنان, نجوى; زعلاني, محمدThis study aims to use statistical methods in order to evaluate the learning assessment process, to give a clear picture of the use of the mechanism has been applied metric X2 and schedule compatibility to evaluate the results of first exams for the Economic Sciences department’s students; at the first semester of academic year 2014-2015. The sample’s study composed of students from 1st to science department faculty. The sample’s volume found to be (263) students, as was the use of (89) students in the study sample . The Researchers used two types statistical methods as an arbitrated tools of this study compatibility table and metric X2,it has resulted in the use of the statistical method in the evaluation of degrees of courses of study for students of economic sciences.From the results that there is significant relationship between the rates of mathematics and level the rest of the material, By seeking to effect the acquisition of concepts in mathematics and increase the motivation to study, which calls for the importance of practically employed in a private scientific and economic research.Item تكامل الأسواق المالیة في إطار التكامل المالي - دراسة حالة تكامل الأسواق المالیة لدول مجلس التعاون لدول الخلیج العربیة(جامعة الوادي - University of Eloued, 2015-12-31) بوشول, سعيدGulf Cooperation Council are taken advanced and distinct steps towards economic integration among them. Where the customs union launched in 2003, followed by the Gulf Common Market launch as of January 2008. Which is an important milestone in the march of the GCC. And a quantum leap towards advanced stage of integration and the desired integration between Member States. The idea of the GCC focuses on common market to achieve the dedicate of economic citizenship. Also the integration of financial markets is of great importance to the GCC countries in terms of the unification of policies and the regulations related to activate and strengthen the GCC common market to maximize the benefit from it. Through the development of local and foreign investments in GCC countries and provide a transparent investment structure and stability. Therefore the members of the economic integration of the Gulf cooperation Council, have taken steps towards activating the investment side, particularly along with the integration of financial marketsItem أثر ادارة علاقات الزبائن في تنشیط المبیعات - دراسة میدانیة للسلع الكھرومنزلیة بمدینة المسیلة -(جامعة الوادي - University of Eloued, 2015-12-31) زاوش, رضا; ولهي, بوعلامL'étude vise à déterminer l'impact de gestion des relations clients dans la promotion des ventes et de faire des recommandations dans le domaine du renforcement de la relation et de sortir et de fidéliser les clients et de développer leur valeur et le rôle dans le choix des meilleures méthodes de promotion des ventes. Et en s'appuyant sur un questionnaire conçu selon l'échelle de Likert de cinq poids, les chercheurs ont utilisé différentes méthodes statistiques et de la dépendance sur les résultats du programme "SPSS". L'étude a montré une relation positive et une relation directe entre les dimensions de l'orientation et de la valeur de clients et de stimuler les ventes ayant un effet et dans des proportions différentesItem أثر توریق الدیون الرھنیة على الأسواق المالیة والاقتصاد: بین الانشغالات والمخاوف –الولایات المتحدة الأمریكیة نموذجاً-(جامعة الوادي - University of Eloued, 2015-12-31) طالب, عمر; ساكر, محمد العربيDepuis le début des années 1990 jusqu’au 2007, la titrisation était considérée la structure de financement habituelle pour les prêts hypothécaires résidentielles, et elle était courante sur le marché des prêts aux entreprises, les créances de cartes de crédit, les prêts-auto, et les prêts hypothécaires commerciaux. Mais jusqu'à ce moment, il y a des questions sur la contribution de la titrisation aux marchés financiers et à l’économie, en raison des problèmes bien documentés notamment en matière de la titrisation des prêts hypothécaires à risque. Les conséquences économiques désastreuses de ce secteur du marché de la titrisation ont commencé comme un souci de risque de crédit, puis elles ont fini par une crise financière, son influence a étendu à l’économie mondiale dans son ensemble.Item تقییم واقع تطبیق القواعد المحاسبیة للتقییم والإدراج للأصول المعنویة في ظل النظام المحاسبي المالي -دراسة میدانیة لعینة من الأكادیمیین والمھنیین(جامعة الوادي - University of Eloued, 2015-12-31) بكاري, بلخير; مقدم, عدنانThis study dealt the subject of the application of the rules of evaluation and accounting insertion of intangible assets.In an environment focus on the knowledge-based economy which is considered the intangible assets the most important pillars.Where they were addressed in this study to the concept of intangible assets, also on the accounting rules which control those assets, according to the bases which are found in the IAS 38.in addition, according to the rules set by the financial accounting system ,where were conducted a field study on a sample of academics and professionals in the domain of accounting , through a submitting a series of questions in the area of intangible assets accounting , where has been reached the results including that there is a strong tendency to respondents in directing the rules of the evaluation and accounting insertion for intangible assetsin the financial accounting system toward international accounting systems with taking into account national privacy ,There is also a lack of commitment to finding in the practice of these rules for objective reasons, And also having difficulties in her accounting practiceItem إستراتیجیة تطویر العمل المصرفي الجزائري لمواجھة مخاطر التحریر المالي(جامعة الوادي - University of Eloued, 2015-12-31) بوخاري, عبد الحميد; فردية, اسماعيلA lot of countries in the eighties sought to orientation towards the financial liberalization policy and renounce all sorts of the government intervention in economic life. Because, of the disadvantages of the latter policy That is why many developing countries embarked on economic reforms, by transitioning from a planned economy to a market economy (free market).Also, editing the banking system to activate its role in economic growth, like many other developing countries, Algeria subjected banking system to many reforms, to keep pace with developments in the global banking system and face financial liberalization wide risks.So, this paper raises a number of suggestions and recommendations to be activated in the Algerian banking system, to cope with challenges of financial liberalization risksItem أثر إدارة المعرفة وتكنولوجیا المعلومات في تفعیل أداء المؤسسات الصناعیة -عینة من المؤسسات الصناعیة بالوادي-(جامعة الوادي - University of Eloued, 2015-12-31) بن خليفة, احمدThe problem of this study is the gap between what are the industrial enterprises owned of information technology and the management of knowledge on the on hand. And what is the need for possession of information technology, knowledge management assist them in making decisions, solving problems, achieving high value to their business on the other hand? The study aimed to analyze the joint use of information technology and knowledge to achieve a high value for the work of a sample of industrial enterprises in Eloued. We have been collecting data from (116) director and an expert and consultant working in 16 industrial - commercial enterprises in Eloued, through the questionnaire were designed as a tool to measure the model. Also, we used descriptive statistics methods, such as mean, standard deviation, and coefficient of variation was the level of study variables analyzed. In addition, we used inferential statistical methods, such as Pearson correlation coefficient was tested relations, multiple linear regression, the simple effect has been tested and analyzed bilateral contrast between more than two groups. Moreover, the contrast between two groups was monogamous differences testItem أثر تطبیق النظام المحاسبي المالي على النظام الجبائي والجھود المبذولة لتكییفھ(جامعة الوادي - University of Eloued, 2015-12-31) قطاف, نبيل; عيشي, بشيرA l’instar de nombreux pays, L'Algérie a réformé son système comptable, et ce à travers l’élaboration d’un système comptable financier qui répond aux exigences de la comptabilité internationale. Ce système est entré en vigueur depuis Janvier 2010. Toutefois, l'application de ce système a confronté de nombreuses difficultés et défis, surtout les défis fiscaux, car l'Algérie comme les autres pays calcule les impôts sur les bénéfices sur la base des résultats comptables avec quelques modifications. Et malgré les efforts déployés par le ministère des Finances à travers les lois de finances et en l’occurrence la loi de finances complémentaire pour 2009 ainsi que la loi des finances pour 2010 pour ajuster les règles fiscales avec quelques nouveaux concepts apportés par le système de comptabilité, tels que l'amortissement, la juste valeur, la réévaluation et le crédit –bail. Cependant, beaucoup de points restent encore ambigus et nécessitent plus de recherche et d'attention.Item دور التمویل متناھي الصغر في مكافحة الفقر كأحد أھداف إستراتیجیة التنمیة المستدامة في الجزائر - تقییم دور الوكالة الوطنیة لتسییر القرض المصغر في مكافحة الفقر(جامعة الوادي - University of Eloued, 2015-12-31) صالحي, ناجية; بن اعمارة, نوالThe funding issue has imposed itself at both theoretical and applied levels in developing economies,especially with the high rate of poverty and unemployment among different social classes.Which means their incapability for getting capitals for the creation of their own businesses? Consequently, the poverty reality presupposes plans making and policies in order to fight it. Determining a national poverty line has become a necessary step to measure the changes to recognise the scope of the phenomenon, and measuring its intensity in the years to come, micro funding has become among the strategies and policies to eradicate poverty. The international community has made a considerable effort so as to combat poverty as being a strategic goal that everyone is seeking to achieve. Meanwhile, the issue of poverty eradication is in the top of the agenda of the third Millennium development goals, reflecting the aspirations of the nations of the world for a better life a progress towards sustainable development. In this research,Item أخلقة المعاملات المالیة بین الرؤیة التقلیدیة والرؤیة النظامیة(جامعة الوادي - University of Eloued, 2015-12-31) خفاش, نبيلةAccording to the traditional view, sciences and knowledge are distinguished based on their subjects and methods. Thus, sometimes are mixed and non-integrated and incompatible. We barely do not know which is more influential in the society in the initial study. Nowadays, the globalization requires that considering the financial crisis (in particular 2008 crisis) with the a regular point of view at the global level instead of the traditional national vision piecemeal. The traditional view requests in pale and faint financial transactions as if the law alone is not sufficient to manage it. Therefore, there is duplication not justified in the systematic regular view, which does not does not distinguish between law and ethics to conduct financial transactions. It is necessary now to study the global financial system under-funded for the benefit of the worldwide.Item مـحـددات الطلـب عـلى الـــنقـود في كل من الجزائر، المغرب وتونس- دراسة قیاسیة باستخدام نماذج البیانات المقطعیة الزمنیة(جامعة الوادي - University of Eloued, 2015-12-31) وادة, راضية; حاج صحراوي, حموديThe objective of this study is to examine long run determinants for the money demand.For three countries from the MENA region, using panel data models for the (1990-2014) period. After testing different models, we found that the fixed effect model is the most suitable to achieve our objective. Consistent with theoretical principles, the results show that there is long term positive relationship between real broad money (RM2) and Real GDP.As expected, the same variable (RM2), however, responds negatively to any interest increase.Item لمبادئ، الفروض المحاسبیة والخصائص النوعیة لقوائم المالیة بین الإطار المرجعي للمحاسبة المالیة والنظام المحاسبي المالي الجزائري - دراسة مقاربة(جامعة الوادي - University of Eloued, 2015-12-31) بن خليفة, بلقاسمMultiple et dispersés les principes, les présumant comptables, et les caractéristiques qualitatives des états financiers d'un pays à l'autre selon l'intimité de la législation comptable de chaque pays, mais de souligner que ces différences ne sont pas significatives, mais dans certaines des molécules dont seulement, mais il y a un consensus sur un certain nombre de principes et présumant comptables, ainsi que caractéristiques qualitatives des états financiers, qui est devenu une norme pour ceux intéressés à l'étude des sciences et de la comptabilité. Et Par cette étude, nous allons essayer de faire une approche entre les principes comptables et des présumant, ainsi que les caractéristiques qualitatives des états financiers reconnus d'une part, et de son système comptable financier à l'égard de ces éléments sur l'autre part.Item إطار تصوري لقیاس الأداء في المؤسسات الصغیرة والمتوسط - دراسة حالة مؤسسة Aca Achourبالمسیلة -(جامعة الوادي - University of Eloued, 2015-12-31) قروش, عيسى; برحومة, عبد الحميدThis study aims in the theoretical part, to illustrate the importance of performance measurement in small and medium enterprises, as one of the main solutions to the managers to know the opportunities and threats faced the enterprise in the current environment, which is highly competitive and rapidly changed. The study showed in one hand the inadequacy of applying the general performance measuring systems in SMEs environment, and on the other hand, it showed the lack of models designed specifically SMEs, that are adapted with the financial, organizational, and human specifications in these enterprises. In the practical side, we have tried to build a conceptual framework to measure the performance in the entreprise under study using the integrated performance model (Laitenen, 2002) and through dropping the performance indicators currently used and those that have the ability to use in the future.Item واقع الطاقة البدیلة في الجزائر(جامعة الوادي - University of Eloued, 2015-12-31) محسن, زوبيدة; قرونقة, وليد: The alternative energy is varied according to its source and its alternatives .Energy categories are represented in the non-renewable energy that has an economic efficacy ,however it causes many damage to environment like coal and nuclear power. Another kinds like the continuously renewable energies and the possibility of realizing economic and environmental efficiency unless if ti has been well exploited. In spite of all the sesadvantages , the progress of alternative energies suffer several difficulties the most important one is the high financial cost and the specialized manpower. Concerning Algeria the alternative energies is depending on the renewable energy sector instead of the hydrocarbon sector ; since it has the the biggest potential of solar and wind and for this reason Algeria is one of the most countries in the world that has solar energy estimated by 3000 hour in the year, especially in the south . For this reason Algeria has set a strategy to develop the use of renewable energy ; that is depending on the administrative constructions and the charged institution that organizes the use and the exploitation of the renewable energy such as the Governorate Commissioner of developing renewable energies as well as adopting a set of regulations which protect this system.Item استقلالــــــیة الـــــــمدقق الــــــداخــلي ودوره في تــــضییق فــــــجوة الـــــتوقعات - دراسة تطبیقیة لمجموعة من شركات المساھمة العاملة بولایتي غردایة، ورقلة -الجزائر(جامعة الوادي - University of Eloued, 2015-12-31) زقيب, خيرةThis study aims to identify the reality of the independence of the internal auditor and its effective role in narrowing the expectations gap of Algerian contributesfirms toWillaya « Ghardaia and Ouargla ».By reflecting the role of the internal auditor and the extent of its independence in reducing the gaps between the users of financial statements and the reports of the internal auditor.It was done through conduct factto the opinions of the respondents were prepared questionnaire distributed to specific sample at the level of joint stock companies under study consisted in: (Head of internal audit Department, internal auditor, chairman of the audit Committee, a member of the audit Committee, accountant, assistant accountant), the 09 joint-stock companies in addition to its branches the study Mahal has been distributed (62) questionnaire and recovered all the questionnaires were excluded one questionnaire study relied on the approach and descriptive method of analysis in the theoretical side of the practical side has been relying on the case study method and methods of descriptive statistics of the arithmetic mean and standard deviation, correlation coefficient to test hypotheses and to answer the study questions wereOlvakronbach coefficient calculation to determine the validity and reliability of the questionnaire.Item دور سعر الصرف الأجنبي في رفع كفاءة السیاسة النقدیة(جامعة الوادي - University of Eloued, 2015-12-31) عمر ساسي, ساسي; يخلف مسعود, يوسفThis study aims to identify a role of foreign exchange price, to increase the efficiency of monetary policy, by studying the relationship between a real exchange price & an inflation rate in Libyan economy, during 1980- 2013s . Furthermore, it was used Auto regressive distributed lag (ARDL) Model for long & short run as methodology. In additional, this study found out that, there is no relationship between an inflation rate & a real exchange rate of Libyan dinars in long run, but in short run there is a positive relationship between an inflation rate for current year & an inflation rate for 3 lags (three years ago), and also, a negative relationship with a real exchange rate for 3 lags (three years ago), so it could be statement that a real exchange rate has significant effect on monetary policy. Therefore, a Libyan Monetary Authority should be taken into account a real exchange price has ability to effect of Libyan monetary policy