JAER_Vol 10 N 01
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JAER_Vol 10 N 01
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Item A Study Of The Implementation Of Green Human Resource Management(جامعة الوادي University of Eloued, 2025-03-31) Benoaie, Houari; Louati, KhatimaThis research aims to explore the extent to which Khemis Miliana University adopts green human resource management practices (green recruitment, green training and development, green performance management, green motivation). The study relies on a descriptive approach to define the concept of GHRM practices, complemented by an analytical approach using a questionnaire as a primary tool. This questionnaire was distributed to a sample of 77 administrative staff members at the university, and the collected data was analyzed using the SPSS v26 statistical package program . The research findings indicate that Khemis Miliana University applies green recruitment and green training and development practices to a moderate degree, while it implements green performance management and green motivation practices to a high degree. However, it applies other practices to a low degree, despite utilizing an incentive package. Based on these findings, the research recommends that the university provide the necessary resources to facilitate green training processes and adopt a structured incentive system to encourage its human resources to assume environmental responsibilitiesItem Analyse Des Dynamiques Exportatrices En Algérie(جامعة الوادي University of Eloued, 2025-03-31) Mendil ,Djamila; Benziane, DalilaLes performances des nations en transition économique ainsi que les nombreux travaux empiriques mettent en évidence une relation positive entre l’élargissement des flux exportateurs et la croissance économique. Cette analyse se propose d’explorer l’interdépendance entre la configuration des exportations et la dynamique de progression économique en Algérie, dans le but de repérer les catégories de produits présentant un potentiel significatif sur les marchés extérieurs. L’approche méthodologique repose sur une analyse en composantes principales (ACP), exploitant les données fournies par la plateforme Trade Map. Les résultats obtenus à travers l’ACP mettent en lumière deux conclusions principales : d’une part, les filières majeures identifiées se concentrent autour des secteurs industriel et agricole ; d’autre part, le réseau de partenaires commerciaux demeure restreint.Item Econometric Study Of Energy Consumption In Road Transport In Algeria(جامعة الوادي University of Eloued, 2025-03-31) Belkhiri, Aimad EdineThe aim of this econometric study is to investigate energy consumption in the road transport sector in Algeria between 1980 and 2020, based on the ARDL model. Our aim was to identify the factors influencing energy consumption and assess their impact on this key sector of the economy. Variables such as the PARC vehicle fleet and fuel prices (PESS and PGAZ) were studied to identify important links and develop forecasting models. The main results showed significant coefficients for some variables, such as the car fleet (PARC), suggesting a positive influence on long-term energy consumption. As the number of vehicles increases, so does energy demand. In addition, model estimation (ECM) has highlighted the existence of a short-term adjustment towards long-term equilibrium, and confirms the importance of fuel prices as a factor influencing energy consumption in the transport sector. It is crucial to have these data in order to optimize and maintain sustainable energy use in the transport sector, thereby contributing to economic development and environmental protection.Item Internal Public Sector Contro(جامعة الوادي University of Eloued, 2025-03-31) Boudjelka, LaidBecause managers are aware of how challenging it will be to maintain effective internal control over legacy systems while minimizing unexpected events, managers always strive to improve internal controls in their businesses. Internal controls, on the other hand, will be necessary to improve productivity, reduce asset loss, achieve a reasonable assurance of the accuracy of financial statements, and comply with laws and regulations. Internal public sector control plays a pivotal role in ensuring transparency, accountability, and the efficient management of public resources. This paper reviews the key frameworks guiding internal controls, with a primary focus on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the International Organization of Supreme Audit Institutions (INTOSAI). These globally recognized frameworks provide structured approaches to governance by emphasizing critical components such as control environments, risk assessment, monitoring, and compliance. They serve as foundational tools for achieving organizational objectives and mitigating risks, particularly in public administration. While the adoption of these frameworks has yielded significant benefits, including enhanced financial oversight, fraud prevention, and public trust, the study identifies persistent challenges that undermine their effectiveness. These include limited financial and human resources, technological gaps, political interference, and resistance to change within organizations. These barriers are particularly pronounced in developing countries, where resource constraints and weak governance structures exacerbate implementation difficulties. This paper also explores emerging opportunities for strengthening internal controls through innovation and reform. Advanced technologies, such as artificial intelligence and blockchain, present transformative potential for improving real-time monitoring, automating risk assessments, and ensuring data integrity. Additionally, capacity-building initiatives, independent audits, and policy reforms are essential to addressing existing gaps and enhancing the independence and reliability of control systems. By analysing these frameworks, their challenges, and future opportunities, this paper underscores the critical role of internal controls as a dynamic tool for fostering transparency and accountability in public administration. The study concludes with actionable recommendations for aligning control systems with international standards, investing in technology, and fostering a culture of accountability. These reforms are necessary for governments to optimize resource management, enhance trust, and ensure sustainable governance outcomes.Item Seaweed Farming: A Potential Source For The Sustainable Blue Economic Development In Algeria(جامعة الوادي University of Eloued, 2025-03-31) Bougueroua, MariemSeaweed farming and exploitation have seen rapid growth in certain countries, while over 150 coastal nations, including Algeria, have yet to explore the potential of developing a seaweed industry. This article presents new research on the potential benefits of seaweed exploitation in Algeria within the framework of sustainable economic development. Using a SWOT analysis, we examine the strengths, weaknesses, opportunities, and threats associated with seaweed farming in Algeria, addressing the three pillars of sustainable development: environmental, economic, and social dimensions. Our findings demonstrate that seaweed cultivation and exploitation are key drivers for the development of the blue economy in Algeria and can contribute significantly to achieving the country’s sustainable development goals (SDGs). The study also outlines the processes involved in the cultivation, processing, and commercialization of seaweed for economic purposes. Establishing a new industrial sector for seaweed exploitation, which requires minimal technological infrastructure, can promote socio-economic development, diversify the national economy, and foster long-term sustainabilityItem The Alignment Of Auditing Practice With International Standards(جامعة الوادي University of Eloued, 2025-03-31) Aida ,AnouarThis study aimed to investigate the current state of the auditing profession and its practical procedures within the Algerian context, as well as to compare Algerian auditing standards with international ones. To achieve these objectives, the study analyzed data collected from a questionnaire distributed to a sample of auditors. Findings indicate that international auditing standards are widely accepted among Algerian professionals and stakeholders. The auditing profession was found to serve multiple beneficiaries of financial statements, and the adoption of international standards is expected to enhance the credibility of financial statements for foreign investors. The study recommends the implementation of specialized auditor training programs focused on applying international auditing standards.Item The Detection Of Creative Accounting(جامعة الوادي University of Eloued, 2025-03-31) Taleb, AliCreative accounting practices, which manipulate financial statements to present a distorted view of corporate health, pose significant risks to stakeholder trust and market stability. This study investigates the efficacy of machine learning models and text analysis techniques in detecting such practices within financial reports. By leveraging advanced algorithms—including Isolation Forest, One-Class Support Vector Machines (SVM), and Autoencoders—the research identifies anomalies indicative of revenue manipulation, expense deferral, and off-balance-sheet financing. These models analyze high-dimensional financial data to isolate irregularities with accuracies exceeding 90%, outperforming traditional ratio-based methods like the Beneish M-score. Complementing quantitative analysis, natural language processing (NLP) techniques such as sentiment analysis and topic modeling evaluate management commentary, uncovering discrepancies between narrative tone and financial performance. For instance, overly optimistic language in earnings reports or abrupt thematic shifts in risk disclosures are flagged as red flags. The integration of machine learning with forensic accounting frameworks demonstrates a 18–22% improvement in detection accuracy and false-positive reduction. Despite challenges such as data scarcity and model interpretability, this research underscores the transformative potential of AI-driven tools in enhancing audit quality, regulatory compliance, and financial transparency. The findings advocate for hybrid approaches that combine computational rigor with domain expertise, paving the way for real-time monitoring systems and explainable AI (XAI) solutions in global financial ecosystems.Item The Effect Of Administrative Empowerment(جامعة الوادي University of Eloued, 2025-03-31) Seffahlou, RachidThis study aimed to find out the effect of administrative empowerment in developing organizational citizenship behavior among a sample of administrators at the Algerian Water Corporation in Ain Defla. The questionnaire was adopted as the main tool for obtaining the necessary data, which was distributed to an item size of 50. The data was analyzed using a set of statistical methods by adopting the Social Statistical Packages Program (SPSS V23). The study resulted in no statistically significant effect of the dimensions of administrative empowerment on developing organizational citizenship behavior. The study recommended the necessity of changing work methods, programming training courses for employees, motivating them, and paying attention to consolidating the concept of organizational citizenship behavior and highlighting its positive effects on the individual, the group, and the institution. The study recommended the necessity of changing work methods, programming training courses for employees, motivating them, paying attention to consolidating the concept of organizational citizenship behavior, highlighting its positive effects and delegating greater powers to administrators, and listening to their ideas and suggestions.Item The Impact Of Ceo Attributes On Real Earnings Management In Saudi Arabia(جامعة الوادي University of Eloued, 2025-03-31) Boudiab, Mourad; Belhimer ,MessaoudThis research aims to investigate and determine the relationship between CEO characteristics and REM of Saudi financial firms from 2012 to 2023. Four attributes of a chief executive officer have been examined in this study: tenure, duality, ownership, and financial expertise. 504 observations throughout twelve years, from 2012 to 2023, make up the sample. CEO ownership, duality, and financial expertise have a significant negative association with real earnings management out of the four characteristics. However, the last feature of this study is CEO tenure, which the current research demonstrated to have a positive and significant relationship with real earnings management.Item The Impact Of Triple Entry Accounting(جامعة الوادي University of Eloued, 2025-03-31) Moulati ,SoaadThis study aims to provide a comprehensive perspective on how triple-entry accounting, supported by blockchain technology, impacts the future of accounting, focusing on enhancing transparency, efficiency, and regulatory challenges in accounting processes. Unlike traditional double entry systems, triple entry accounting introduces a third immutable ledger, maintained on a decentralized blockchain network, ensuring real-time verification and reducing reconciliation discrepancies. Blockchain's cryptographic security, consensus mechanisms, and smart contract automation further strengthen the reliability and accuracy of financial records. This integration minimizes fraud risks, streamlines auditing processes, and enhances corporate governance. However, challenges such as regulatory adaptation, high implementation costs, and the need for specialized expertise pose significant barriers to widespread adoption. Despite these obstacles, the future of accounting is expected to shift towards blockchain-enabled triple entry systems, redefining the roles of accountants and fostering standardized, globally transparent financial practices. This paper explores the theoretical foundations, practical applications, benefits, and challenges of blockchainintegrated triple entry accounting, highlighting its potential to revolutionize financial reporting and corporate accountability.Item The Implications Of Profitability Risks On The Sustainability Of Economic(جامعة الوادي University of Eloued, 2025-03-31) Ben Khalifa, HamzaThe existence and continuity of organizations depends on achieving profits, so this study explores the crucial relationship between profitability risk management and corporate success and effectiveness of risk management that has a direct impact on the overall performance of firms through research and analysis. The study highlights the important role that profitability indicators such as return on assets (ROA), return on equity (ROE) and return on sales (ROS) play in enhancing a company's stability and long-term sustainability. The study at the Biopharm complex concluded several results, the most important of which is that failure to achieve profitability in the medium term leads to the bankruptcy and demise of these companies.Item The Relationship Between R&d Spending(جامعة الوادي University of Eloued, 2025-03-31) Chellig, Abdeldjalil; Bakdi, Malika; Ayachi ,MoussaThe study aimed to explore the relationship between R&D expenditures and economic growth in South Korea during the period 1996-2021 by examining and measuring the impact of independent variables: R&D spending, gross fixed capital formation, and domestic credit to the private sector on the dependent variable, GDP growth, as an indicator of economic growth. The study relied on data from the World Bank and employed the non-linear autoregressive distributed lag model (NARDL) for econometric analysis. Key results indicate an asymmetric long-term relationship between R&D expenditures and economic growth. The study also reveals an asymmetric long-term relationship between growth and gross fixed capital formation (GFCF) and a symmetric relationship between growth and domestic credit to the private sector (DCP). However, the results indicate a symmetric relationship between R&D and growth in the short term.Item The Role Of Technological Poles In Knowledge Production(جامعة الوادي University of Eloued, 2025-03-31) Ben Mazouz ,Hichem; Kermani ,HoudaThis research paper aims to shed light on the role of technological poles in knowledge production, by studying the Sidi Abdellah technological pole and its role in knowledge production in Algeria. The components of technological poles and their importance in supporting scientific research and innovation were reviewed. We also focused on the role of educational and research institutions associated with this pole, in addition to local and international partnerships that contribute to enhancing knowledge production . We used the descriptive analytical approach to collect and analyze data from previous literature and relevant reports, with the aim of providing a clear picture of the extent of the contribution of the Sidi Abdellah technological pole to knowledge production. It was concluded that knowledge production in this pole depends mainly on higher schools that play a pivotal role in generating knowledge in addition to partnerships and research cooperation.Item Valorisation En Interne Et En Externe Des Déchets Spéciaux De L’unité(جامعة الوادي University of Eloued, 2025-03-31) Lounissi ,LatifaDifférents déchets sont générés par l’unité de Préparation Matière et Aggloméré (PMA), qui est une unité de production d’aggloméré, de l'usine sidérurgique d'El-Hadjar. Ces déchets sont gérés par valorisation selon deux méthodes : valorisation par recyclage interne (calamine, boue, poussière de gaz) et valorisation par commercialisation de la bande transporteuse. La valorisation par recyclage offre des avantages financiers en évitant le paiement de taxes environnementales pour les déchets spéciaux, qui sont connues pour être croissantes, ainsi qu'en réduisant l'achat de matières premières qui sont remplacées par des déchets en tant qu'intrants dans le processus de production de l'aggloméré. Ce processus entraîne l'élimination d'espaces de stockage pour ce type de déchets . La valorisation par commercialisation génère des retours financiers directs grâce aux ventes et permet d'économiser de l'espace de stockage . Various wastes are generated by the Material and Agglomerate Preparation (PMA) unit, a sinter production unit at the El-Hadjar steelworks. This waste is managed through recovery using two methods: recovery through internal recycling (scale, sludge, gas dust) and recovery through conveyor belt marketing . Recovery through recycling offers financial advantages by avoiding the payment of environmental taxes for hazardous waste, which are known to be increasing, as well as by reducing the purchase of raw materials, which are replaced by waste as inputs in the sinter production process. This process eliminates storage space for this type of waste. Recovery through marketing generates direct financial returns through sales and saves storage spaceItem Water Resources In Algeria(جامعة الوادي University of Eloued, 2025-03-31) Abdessalam, Farida; Redjem, Khaled; Baddou, AbdelrrahmaneThe importance of studying the subject of water resources in Algeria has emerged due to several social and natural factors. These include the significant increase in demand for this valuable and strategic resource for development, as well as the decline in water reserves due to irregular climatic conditions (drought), increased agricultural water usage, and the absence of rational, sustainable, effective, and efficient management. Additionally, the relative rise in population growth has led to increased consumption of drinking water and increased water pollution due to industrial waste and environmental degradation from various economic activities in general. All these factors highlight that the water problem in Algeria manifests differently across regions. Therefore, as a result of these factors, it is necessary to reconsider the water resources management plan by developing an effective and purposeful national water strategy to preserve these resources, ensure their sustainable and efficient use, and meet the requirements of the principle of sustainable development. This should also take into account the economic cost of water and ensure sustainable human development.Item فرضية العجز التوأم (المزدوج ) وأثرها على النمو الاقتصادي في الجزائر(جامعة الوادي University of Eloued, 2025-03-31) نصير، أحمد; برير، فائزة; عوادي، أم سلمىThis research paper aims to determine the impact of the twin deficit hypothesis on economic growth in Algeria "An analytical econometric study for the period 2001-2021" by building a econometric model estimated according to the autoregressive distributed lag methodology ARDL and showing the size of the impact of the twin deficit hypothesis in its short and long term types on economic growth in the short and long term, in addition to monitoring the causality in the short and long term between economic growth and the study variables according to Granger causality. The study concluded that the value reached 83.64%, meaning that the variables explain 83.64% of the variance in economic growth rates. Through the results of the Bounds test, it was found that there is a long-term equilibrium relationship between poverty rates and explanatory variables, and thus the existence of a joint integration relationship between the variables of the study model. The most important results of causality are that economic growth does not cause a financial deficit, while it affects it, i.e. it is a onesided relationship, while the trade deficit causes economic growth, but it is not reverse causality, i.e. a one-sided relationship.Item الذكاء الاصطناعي للتعرف على المخطوطات التاريخية ودوره في تنمية السياحة التراثية(جامعة الوادي University of Eloued, 2025-03-31) علال ،علي; موسعي، عبد الوهابتهدف هذه الدراسة إلى إبراز الأهمية الكبيرة لتقنيات الذكاء الاصطناعي ودورها في تنمية السياحة التراثية من خلال تقنيات التعرف الآلي على المخطوطات التاريخية. إذ تمثل هذه المخطوطات جزءا لا يتجزأ من التراث الثقافي، وهي بمثابة شواهد حية على تاريخ الحضارات. ومع ذلك، تواجه هذه التقنيات العديد من التحديات مثل تنوع أنماط الخطوط، إلى جانب اختلاف أشكال الحروف في كل نوع من أنواع الخطوط بالإضافة الى تأثير النقط والتشكيل على التعرف بدقة. كما تسلط الدراسة الضوء على النتائج الإيجابية التي يمكن أن تحققها هذه التقنيات، حيث أظهرت قدرتها على المساهمة في حفظ المخطوطات التاريخية من التلف والضياع من خلال رقمنتها، فضلا عن تحسين الوصول إليها وجعلها متاحة للباحثين والمهتمين بطرق أكثر سهولة وفاعلية. كما أن تحويل المخطوطات إلى نصوص قابلة للتحرير باستخدام تقنيات الذكاء الاصطناعي يفتح الباب أمام تطوير الأبحاث والدراسات في مجالات متعددة. ولا تقتصر فوائد هذه التقنيات على البحوث الأكاديمية، بل تتجاوز ذلك لتسهم في الحفاظ على التراث الثقافي، مما يدعم تنمية السياحة التراثية. This study aims to highlight the significant importance of artificial intelligence techniques and their role in developing heritage tourism through machine recognition technologies for historical manuscripts. These manuscripts constitute an integral part of cultural heritage and serve as living witnesses to the history of civilizations. However, these technologies face numerous challenges, such as the diversity of script styles, variations in letter forms within each type of script, and the impact of diacritics and markings on accurate recognition. The study also sheds light on the positive outcomes that these technologies can achieve, demonstrating their ability to preserve historical manuscripts from damage and loss through digitization. Furthermore, they enhance accessibility, making these manuscripts available to researchers and enthusiasts in more efficient and user-friendly ways. Converting manuscripts into editable texts using artificial intelligence techniques opens the door to advancing research and studies across various fields. The benefits of these technologies are not limited to academic research; they also play a crucial role in preserving cultural heritage, thereby supporting the development of heritage tourismItem أثر الابتكار في العمليات على جودة الخدمة المصرفية(جامعة الوادي University of Eloued, 2025-03-31) قريشي، شيماء; منصوري، رقيةهدفت الدراسة إلى معرفة مستوى توفر الابتكار في العمليات بأبعاده المختلفة (الابتكار في تصميم الخدمة، الابتكار في لحظة الصدق، الابتكار في خدمة العملاء) وأيضا مستوى جودة الخدمة المصرفية في المصارف محل الدراسة، وبيان تأثير الابتكار في العمليات على جودة الخدمة المصرفية، واستخدمنا طريقة العينة العشوائية البسيطة في توزيع 90 استبانة على الزبائن في المصارف محل الدراسة في ولاية بسكرة، وتم استرداد 77 استبانة صالحة للتحليل الاحصائي. توصلت الدراسة إلى عدة نتائج أهمها مستوى توفر الابتكار في العمليات جاء متوسطا ومستوى توفر جودة الخدمة المصرفية في المصارف محل الدراسة جاء مرتفعا وفقا لمقاييس الدراسة، لذلك وجد تأثير ذو دلالة إحصائية للابتكار في العمليات بأبعاده المختلفة على جودة الخدمة المصرفية في المصارف محل الدراسة، واقترحت الدراسة ضرورة الاهتمام بالابتكار في عملية تقديم الخدمة لما لها أثر ايجابي على جودة الخدمات المصرفية المقدمة للعملاء. The study aimed to find out the level of availability of innovation in operations in its various dimensions (innovation in service design, innovation in the moment of honesty, innovation in customer service) as well as the level of quality of banking service in the banks under study, and to demonstrate the impact of innovation in operations on the quality of banking service.we used a simple random sample Method to distribute 90 questionnaires to customers in the banks under study in Biskra state, and recovered 77 questionnaires valid for statistical analysis. The study reached several results, the most important of which was the level of availability of innovation in operations came on average and the level of availability of banking service quality in the banks under study came high according to the study standards, so a statistically significant impact of innovation in operations in its various dimensions was found on the quality of banking service in the banks under study, and the study suggested the need to pay attention to innovation in the process of providing service because it has a positive impact on the quality of banking services provided to customers.Item أثر بعض المتغيرات الاقتصادية الكلية على سعر الصرف الحقيقي في السعودية(جامعة الوادي University of Eloued, 2025-03-31) وافي ،ميلود; بوزيان، وسام; مناد، مروة فاطمةThis study aims to measure the impact of the oil price, inflation rate, and economic growth on the real exchange rate in Saudi Arabia during the period from 1970 to 2022. The study relied on the autoregressive distributed lags (ARDL) model and analysis using the 13Eviews program. The study concluded that there is a cointegration between the variables of the study, and the most important result is that there is a direct relationship between the oil price and the exchange rate in the long run, where if the oil price rises by 1℅, the exchange rate in Saudi Arabia rises by 1.07%Item أثر تكنولوجيا المعلومات والاتصالات على النمو الاقتصادي في دول شمال افريقيا(جامعة الوادي University of Eloued, 2025-03-31) فرح ،فدوى; هدروق ،أحمدThis study aims to find the impact of some ICT indicators on economic growth in North Africa countries; the study collects a data from 1990 to 2022. The findings showed the absence of CSD in the data and the homogeneity of results for all countries under study. The study found that the variables are first integrated and the presence of the Co-integration. The results of DOLS procedure showed that the ICT do not affect the economic growth in the sample. However, the causality test showed that there is a bi-directional relationship between them