JBFE_Vol 10N 01
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JBFE_Vol 10N 01
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Item Le Rapport De L’auditeur En Rapport(جامعة الوادي University of Eloued, 2025-04-17) Harbadi ,Madjid; OTHMANI, MustaphaLa présenterecherche qui s’intitule: Le rapport de l’auditeur en relation avec les dernières normes ISA, vise à sensibiliser les auditeurs et chercheurs à l'importance du suivi des mises à jour des normes ISA concernant la structure du rapport d’audit. La problématique traitée est : pourquoi l'IAASB a-t-il récemment actualisé ces normes ? le chercheur a opté pourl’approche analytique et descriptive pour l’examen des évolutions du rapport d’audit, notamment l’introduction des questions clés. Les résultats ont montré une amélioration de la qualité de l’audit, une meilleure compréhension des états financiers et une transparence accrue. Enfin, il a été recommandé d’enrichir le contenu du rapport en incluant des informations sur les risques et l’efficacité du contrôle interne, audelà du simple avis technique et classique de l’auditeur.Item The Role Of Economic Customs Regimes(جامعة الوادي University of Eloued, 2025-04-17) Chaimi ,YaminaThrough its economic policy, Algeria has implemented several mechanisms aimed at improving and diversifying its domestic production and encouraging non-hydrocarbon exports. This is reflected in the approved tax and financial exemptions, the official bodies and structures created specifically to support exporting companies, the partnership agreements and free trade agreements concluded, as well as the customs facilitation measures adopted, all of which aim to support companies and enhance their competitiveness through economic customs systems approved in accordance with international rules and standards. In this research paper of our study and through the interview we conducted with the director of the company SARL VALIGO Algeria, specialized in the production of travel bags, the free trade partnership agreement and economic customs systems have effectively contributed to increasing exports by reducing production costs to 45.30% in addition to enhancing the competitiveness of the marketed product price.Item Developing A Theoretical Model Of Structural(جامعة الوادي University of Eloued, 2025-04-17) Azouz, MounirThis paper explores the theoretical underpinnings of structural and digital empowerment in technology organizations. It synthesizes existing literature to construct a comprehensive model that outlines the dimensions, mechanisms, and influencing factors of empowerment. The study integrates insights from organizational behavior, digital transformation, and empowerment theories to propose a framework that enhances employee engagement, innovation, and organizational performance. By leveraging empirical studies and theoretical constructs, this paper provides a foundation for further research and practical applications in technology-driven enterprises. Furthermore, it highlights the dynamic interplay between structural and digital empowerment, emphasizing how their integration fosters adaptability and resilience in modern organizations. The findings aim to guide both scholars and practitioners in designing empowerment strategies that align with evolving technological landscapes.Item Compétence Contextuelle Et Transformation Numérique(جامعة الوادي University of Eloued, 2025-04-17) Ladjeroud ,Adila; Bouroubi ,Mustapha; Hadid, NoufeyleL'intelligence contextuelle et les réseaux d'acteurs de veille stratégique aident les organisations à comprendre et interpréter leur environnement. Sonatrach combine ces éléments pour renforcer son adaptabilité et ses compétences organisationnelles face aux défis actuels. Cette étude améliore les méthodes de gestion des ressources humaines chez Sonatrach dans un cadre de transformation numérique, en mettant en œuvre l'intelligence contextuelle pour l’évolution des compétences contextuelles des cadres de Sonatrach, dans le contexte du projet de transformation des ressources humaines (TRH).Item Going Concern Assessment And Reporting-influencing Factors(جامعة الوادي University of Eloued, 2025-04-17) Boumissa, Hanane; Terriche, NoudjoudThe external auditor's report on the continuity of companies is very important for the parties that have a relationship with those companies, especially shareholders, creditors, suppliers and customers, by alerting them to the possibility of the failure of those companies and then enabling them to take the necessary preventive measures before their total failure occurs. Thestudy aimed to study the obstacles facing the auditor when assessing the ability of audited companies to continue their activity, as well as when alerting to that, through studying a sample of external auditors in Algeria. The results indicate that there are obstacles related to the auditor, obstacles related to the audited company, and other obstacles related to the environment in which he carries out his missionItem Combating Administrative And Financial Corruption Through Good Governance(جامعة الوادي University of Eloued, 2025-04-17) Latreche ,Sabrina; Khelifi ,Hayem HadilThe This study aimed to determine the role of good governance in combating corruption in Denmark, so we relied on the descriptive approach to highlight the variables of the study as well as benefit from the experience of Denmark. The findings demonstrated that implementing good governance is the key to combating corruption through the mechanisms of efficiency, effectiveness, transparency, accountability, participation, and the rule of law. Through the development and successful implementation of a well-defined strategy, information is provided and resources are used as efficiently and effectively as possible. The government, citizens, and civil society (associations) must work together to achieve good governance and its mechanisms in the fight against corruption. This is because it permits the control, accountability, and accountability of all officials and citizens.Item Applications Of Financial Technology(جامعة الوادي University of Eloued, 2025-04-17) Ameziane, AnissaFinancial technology has introduced fundamental and structural changes to the business models of the Islamic financial industry. Therefore, this study aims to shed light on this relationship by examining the essence of Islamic financial technology, various innovative Islamic financial technologies, and highlighting the key opportunities and challenges it faces. The study concludes that Islamic financial technology has emerged as a modern alternative to traditional financial services. Financial institutions cannot afford to remain unchanged if they seek to sustain their presence; rather, they must integrate technology into the core of their operations. To maintain competitiveness at both local and global levels, these institutions must keep pace with developments by meeting the evolving needs of contemporary customers.Item The Effectiveness Of Monetary Management In Enhancing The Liquidity Of Algerian Economy During Crises(جامعة الوادي University of Eloued, 2025-04-17) Ouarti ,ChahraThe study aimed to highlight the effectiveness of monetary management in maintaining financial and economic stability in Algeria as it is the first line of defense against the various crises that Algeria experienced during 2014-2023, as the Bank of Algeria relied on a package of facilitative measures to maintain monetary rigidity. The descriptive and analytical approach was used. To display and analyze the most important indicators The study concluded that the use of monetary policy tools, such as refinancing banks and releasing additional liquidity from the compulsory reserve, had a significant impact in mitigating the financial and economic effects of these crises on the Algerian economy.Item Exploring Algeria’s Role In The African Continental Free Trade Area(جامعة الوادي University of Eloued, 2025-04-17) Berdous ,Kahina; Asmani, ArezkiIn the purpose of liberation from the reliance on hydrocarbons, Algeria has joined certain free trade areas such as the African Continental Free Trade Area (AfCFTA). The aim of this study is to carry out a SWOT analysis of Algeria's integration into the AfCFTA in order to diversify the exports. This will involve identifying internal strengths and weaknesses, and external threats and opportunities. Following the country’s integration to the AfCFTA, Algeria has a groupe of strengths that will allow the entrance to the African market, but also some weaknesses that the country will have to overcome. This major continental market offers several opportunities for Algerian products, while also presenting a number of threats.Item Les Enjeux De La Pression Fiscale Dans L’économie Algérienne(جامعة الوادي University of Eloued, 2025-04-17) Goumeziane, Boudjema; Bouzida ,hamidL’économie algérienne affiche une forte dépendance aux revenus des hydrocarbures avec 32% du PIB et 62% des recettes fiscales en 2022. La réforme fiscale visait à diminuer la dépendance budgétaire aux revenus pétroliers en élargissant la diversification des sources de revenus pour assurer la pérennité budgétaire.. A ce propos, il est à préciser que l’IRG sur salaires constitue environ 30% des recettes de la fiscalité ordinaire. Le solde budgétaire négatif s’est creusé, passant de 19,4% du PIB en 2024 à 21 ,8 % en 2025, tiré par l’incidence financière occasionnée par la modification de la grille indiciaire des salaires, introduite en avril 2022, le coût accru du nouveau régime d'allocations chômage ainsi que de l’intégration de 320 000 bénéficiaires du dispositif (DAIP) dans les administrations publiques.Cette étude est basée sur une approche statistique, une méthode qui consiste à recueillir et à analyser des données par des représentations graphiques pour mieux illustrer, identifier et mesurer les différentstypes de la pression fiscale en décomposant les prélèvements par catégories d'une part, et en analysant l'évolution du TPO dans le temps d'autre part ainsi que la capacité de l'économie nationale à mobiliser des nouvelles ressources fiscales pour le finacement du fonctionnement de l’Eat et les differents projets d’investissement public. L’objectif étant d’identifier les limites possibles pour une imposition adaptée sans impacter l’activité économique notamment l’investissement et la consommation .Item The Role Of Artificial Intelligence In Enhancing Decision Making Processes(جامعة الوادي University of Eloued, 2025-04-17) Nedal K ,A Almaaitah; Abdallah F ,A Alomari; Akaileh, MustafaThis study analyses the groundbreaking nature of Artificial Intelligence in financial risk management decision-making process improvement. Based on primary data obtained from 100 professionals, such as financial analysts, risk managers, data scientists, and researchers, the research delves into AI's effect on operational efficiency, predictive ability, and organizational resilience. The data, however, is analysed in terms of factor analysis and Chi-square tests based on a structured questionnaire utilising 5-point Likert scale. The more manual labor AI reduces and the more its prediction and accuracy it gives rise to an effective machinebrain collaboration. This will further assist decision-making along with AI-generated knowledge and mitigate any human biases towards any sort of financial risks. The study is calling for appropriate training programs and assurance around the privacy of data to foster the helpful employment of AI tools. Yet these hurdles must be addressed for continued improvements of cost, accessibility, and ethical concerns. These results underscore the strategic relevance of AI in enhancing innovation and resilience in financial risk management, while also indicating potential avenues for future exploration.).Item L’intelligence Artificielle Au Service Du Marketing(جامعة الوادي University of Eloued, 2025-04-17) Hadibi ,Sofia; Chikhi, BillalCette étude analyse l'utilisation de l'intelligence artificielle dans le marketing, en prenant pour exemple Jumia Algérie, le leader de l'e-commerce, et les outils d'IA qu'elle utilise. Les résultats indiquent que Jumia a bien saisi l'importance de l'IA pour affiner ses stratégies marketing de manière plus précise et efficace. La plateforme exploite des algorithmes de recommandation basés sur l'IA pour personnaliser les suggestions de produits en fonction des comportements d'achat et des préférences de navigation des utilisateursItem The Impact Of Tax System Complexities On Operating Segments(جامعة الوادي University of Eloued, 2025-04-17) Toudert, Akli; Belkadi, BelkacemThe objective of this study is to identify the factors contributing to the complexities of the Algerian tax system and their impact on Operating Segments (IFRS8). A questionnaire was employed as a research instrument, targeting a sample of academics and professionals in the fields of accounting and taxation. The responses were analyzed using the statistical software SPSS (Version 26). The findings of the study indicate that the tax system is complex in terms of its legislative framework. However, in terms of tax administration, the system is generally characterized by low complexity, despite the presence of some complex elements. Regarding the effect of tax complexity on Operating Segments (IFRS 8), it was observed that complexity in tax administration impacts operational sectors, while legislative complexity did not demonstrate a statistically significant effect on Operating Segments(IFRS 8).Item The Impact Of Green Transformational Leadership On Green Innovation(جامعة الوادي University of Eloued, 2025-04-17) Boudjella, Fatima; Elbarka, Nacira; Medles ,NadjetThe study aims to illustrate the role of green transformational leadership in enhancing green innovation by addressing the theoretical frameworks of both concepts. It focuses on the experiences of China and the United States in reducing carbon dioxide emissions through the presentation and analysis of statistics. The study concluded that despite the continuous efforts of both countries to reduce carbon dioxide emissions and promote green innovation in response to climate change and economic growth, they still top the list of the highest energy-consuming countries causing emissions.Item Artificial Intelligence In Marketing(جامعة الوادي University of Eloued, 2025-04-17) Sadok ,Achour; Ayadi ,SalahThis research examines the transformative role of artificial intelligence (AI) in marketing, addressing its potential to enhance organizational efficiency, boost customer engagement, and improve business outcomes. The study aims to explore innovative AI applications, such as big data analytics and deep learning, to enable precise decision-making and personalized marketing campaigns. The findings reveal that AI significantly improves campaign personalization and customer satisfaction, leading to increased sales and loyalty. However, challenges such as skill gaps, privacy concerns, and organizational resistance persist. The study recommends enhancing technical training and implementing ethical strategies to overcome these barriers and ensure sustainable success in digital markets.Item The Effect Of Artificial Intelligence On The Future Of Accounting(جامعة الوادي University of Eloued, 2025-04-17) Mecif, Khaled; Ayache ,Zoubeir; Ferchichi ,NesrineThis study aimed to study the effect of artificial intelligence on the future of accounting profession, as we addressed the theoretical framework of both accounting and artificial intelligence while trying to combine them. In order to reach the desired goals, in the applied aspect of the study we focused on big four well-known foreign firms known in the field of accounting for using artificial intelligence techniques in their activities. Through this study, we reached the most important potential changes that artificial intelligence can bring to accounting functions such as: faster data analysis, enhancing efficiency and accuracy of financial statements while saving time and showing the necessary steps that the accountant must do.Item The Impact Of The Integration Of Performance Evaluation(جامعة الوادي University of Eloued, 2025-04-17) Elfertas, Zoulikha HananeIn this research, we tried to address the problem of how the integration of the two training and performance evaluation processes contributes to the development of human resources in the organization, and through our research, we touched on the definition of human resources development in addition to the role of the effectiveness of the performance evaluation and training process in the development of the human resource. On this basis, we have divided the research into the following elements: -The first axis: a conceptual introduction to human resources development -The second axis: the effectiveness of the performance evaluation and training process in the development of the human resource Through this study we have been able to reach the following main results: - Human Resources Development is intended to help employees meet the challenges created by technological developments and other types of development in the work environment, in addition to developing their skills and behaviors to serve the goals of the organization. - The process of performance evaluation is the process of comparing the results of performance measurement with the previously defined criteria. The training process is defined as the process of learning new knowledge, methods and behaviors that lead to the achievement of the organization's goals. - The human resources function in the organization is concerned with the training process because it is of great importance on the performance of the worker or human resource, through which the human resource is provided with a set of skills, behaviors and knowledge to achieve the goals of the organization.Without forgetting that the evaluation process is a necessary process and periodically to check the success of the training process in addition to identifying the training needs of the human resource.Item تطبيقات الطاقة الحرارية الأرضية عالميًا(جامعة الوادي University of Eloued, 2025-04-17) بن حرزالله ،حسينتُعد الطاقة الحرارية الأرضية مصدرًا متجددًا يعتمد على حرارة باطن الأرض، مما يجعلها خيارًا واعدًا لتقليل الانبعاثات وتعزيز الأمن الطاقوي. تعتمد على استخراج الحرارة من مصادر تقليدية وغير تقليدية، باستخدام تقنيات متنوعة مثل محطات البخار الجاف والدورة الثنائية، إلى جانب أنظمة التدفئة والتبريد الجيوحرارية. شهد المجال تطورات مهمة كالحفر العميق والذكاء الاصطناعي لتحسين الكفاءة، مع ريادة دول مثل إيسلندا والولايات المتحدة في استغلال هذا المورد. تتميز الطاقة الحرارية الأرضية باستمراريتها واستدامتها مقارنة بمصادر أخرى، ما يجعلها حلاً فعالًا لمستقبل الطاقة النظيفة. ورغم فوائدها البيئية والاقتصادية، تواجه تحديات كارتفاع تكاليف الحفر والتأثيرات الزلزالية، مما يستدعي تطوير تقنيات مبتكرة ودعم الاستثمارات لتعزيز دورها في التحول الطاقوي. Geothermal energy is a renewable source that relies on the Earth's internal heat, making it a promising option for reducing emissions and enhancing energy security. It involves extracting heat from both conventional and unconventional sources using various technologies, such as dry steam power plants and binary cycle systems, in addition to geothermal heating and cooling systems. Significant advancements have been made in the field, including deep drilling and artificial intelligence to improve efficiency, with countries like Iceland and the United States leading in its utilization. Geothermal energy is distinguished by its continuity and sustainability compared to other sources, making it an effective solution for the future of clean energy. Despite its environmental and economic benefits, it faces challenges such as high drilling costs and seismic risks, necessitating the development of innovative technologies and investment support to strengthen its role in the energy transition.Item الالتزامات الإئتمانية للموظفين العموميين المتدخلين في الصفقات العمومية(جامعة الوادي University of Eloued, 2025-04-17) خليفي ،عبد الكريم; مريبعي، غنيةتوفر قواعد مدونة أخلاقيات المهنة آليات للتحقيق في تهم سوء السلوك اثناء أو بمناسبة أداء الوظيفة العمومية، وإنفاذ المعايير الأخلاقية من خلال العقوبات الجنائية والعقوبات الأخرى الواردة في قانون الوقاية من الفساد ومكافحته وغيره من القوانين ذات الطبيعة الردعية، غير أنه في واقع الأمر تتنوع وتختلف تلك القواعد على نطاق واسع في الجودة والنطاق والتي غالبا ما تكون مثل هذه القواعد غير مكتملة أو تمت صياغتها بشكل سيئ وضعيف بسبب التسويات التشريعية الملحة التي تم إجراؤها أثناء اعتماد التشريع، ومن جهة أخرى يعد الواجب الإئتماني أعلى واجب يتضمنه القانون العام، وبالتالي هو التزام مطلق للموظف العمومي مهما كان نوع الوظيفة ومستوى المسؤولية التي يمارسها وهو ما يجعل منه حتى في الحالات التي تنعدم فيها المدونة الأخلاقية أو عدم كفاية ووضوح نصوصها، أن يتحلى به ويسعى إلى اثباته في حالة وجود شبهة للفساد، حتى يتبرأ من الممارسات التي تؤدي إلى الاخلال بأخلاقيات المهنة، ويهدف هذا المقال إلى توضيح الالتزامات الإئتمانية التي تتضمنها تلك المدونات بصفة صريحة أو ضمنية خاصة المتعلقة بالأعوان العموميين المتدخلين في الصفقات العمومية وتوضيح مدى اتساع مفهوم الواجب الإئتماني للموظف من خلال الاثار المترتبة عند الاخلال به بالنسبة لقانون الوقاية من الفساد ومكافحته The rules of the Code of Professional Ethics provide mechanisms for investigating allegations of misconductduring or in connection with the exercise of public office, and for enforcing ethical standards by means of criminal and other sanctions under anti-corruption and other laws of a deterrent nature. In reality, however, theserulesvaryconsiderably in quality and scope, and are of ten incomplete or poorlyform ulated due to urgent legislative compromises made when the legislation waspassed. On the other hand, fiduciary dutyis the highestduty included in public law, and is there fore an absolute obligation for the public employee, whatever the type of position and level of responsibility he or she exercises. This obliges them, even in cases where the code of ethicsis absent or its texts in sufficient and unclear, to comply with it and to endeavor to proveit in the event of suspicion of corruption, in order to absolve the mselves of practices leading to a breach of professionalethics. This article aims to clarify the fiduciaryduties included in these codes, explicitly or implicitly, in particular those relating to public employe esinvolved in public transactions, and to clarify the scope of the concept of the employee'sfiduciarydutythrough the consequences of its breachunder anti-corruption and prevention lawItem نظام الأكوابونيك كوسيلة لتطوير الزراعة في المناطق الصحراوية(جامعة الوادي University of Eloued, 2025-04-17) بكاري ،نورالدين; عوادي ،مصطفىإن نجاح وازدهار القطاع الزراعي مرهون بالأساس بتوفر الماء وطرق استعماله كمورد يتميز بالندرة، حيث سعت معظم الدول إلى البحث عن أفضل وأحسن الطرق المؤدية لتحقيق إنتاجية أعلى وتقليص استعمال الماء بالخصوص في الأراضي الصحراوية. نهدف من خلال هذا البحث إلى محاولة معرفة واقع استعمال نظام الاكوابونيك في صحراء الجزائر ومدى قدرة هذا النظام على رفع الإنتاج الزراعي في المناطق الصحراوية وكذلك توضيح جدوى تبني نظام الأكوابونيك من أجل زيادة كفاءة المياه والزراعة ، وتوصلت الدراسة إلى وجود تأثير ايجابي لنظام الاكوابونيك على تطوير الزراعة الصحراوية من خلال زيادة الانتاج وتقليل استهلاك المياه وكذلك استعمال مصادر الطاقة البديلة. The success and prosperity of the agricultural sector depends primarily on the availability of water and the methods of utilizing them, a scarce resource. Most countries have sought to find the best and most efficient methods to achieve higher productivity and reduce Water use, especially in desert lands. Through this research, we aim to try to know the reality of using the aquaponics system in the Algerian desert and the extent of the ability of this system to increase agricultural production in desert areas, as well as to clarify the feasibility of adopting the aquaponics system in order to increase the efficiency of water and agriculture. The study concluded that there is a positive impact of the aquaponics system on developing desert agriculture through increasing production and reducing water consumption, as well as using alternative energy sources