AE_Vol 06 N 02
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Item Foreign Direct Investments Of Gulf Sovereign Funds In Light Of The Effects Of Recent Crises -a Study Of The Russian-ukrainian Crisis And The Covid-19 Crisis-(جامعة الوادي University Of Eloued, 2024-01-25) Slimani Abdelkrim; Moghad LakhdarThis study aims to highlight the effects of the Russian-Ukrainian crisis and the Covid-19 crisis on the direct investments of Gulf sovereign funds, especially since the latter has been seeking for years to achieve economic diversification and contribute to the development of the economies of the Gulf countries. The study concluded that the most important impact on Gulf funds lies in the decline On the one hand, its funding sources and the increase in withdrawals to cover the increasing expenses of the countries that own itItem Impact Of Public Spending On Employment Rate In Algeria During The Period 1991-2022(جامعة الوادي University Of Eloued, 2024-01-25) Remache Ahlam Wafa; Zouari Ferhat SlimaneThis study aims to investigate the relationship between public spending and employment in Algeria during the period 1991-2022. Using the Autoregressive Distributed Lag (ARDL) method, the study estimates the dynamic relationship between public spending, population growth, economic growth, and employment in the short and long run. Our empirical results found a significant negative relationship between population growth and employment in the short run and a significant positive relationship between population growth and employment in the long run. The study found also no significant effect of either public spending or economic growth on employment rates. This result suggests that public spending is not effective in employment policy.Item The Documentary Credit Accounting In Banks And Companies: A Case Study(جامعة الوادي University Of Eloued, 2024-01-25) Toureche Zineb; Yahia Cherif MounaThis paper aims to determine the difference in the accounting writing when a documentary credit is used in an import operation, using the descriptive approach which opts to describe the theoretical aspect of the accounting treatment of documentary credit at the bank and company and then the case study approach to carry out the accounting entries of an import file of the FTB import SARL. The results show that the Algerian law governing the accounting treatment of this type of transaction at the bank is completely different at the company, But the exchange rate is the same.Item The Impact Of The Algeria-european Union Association Agreement On Foreign Direct Investment In Algeria(جامعة الوادي University Of Eloued, 2024-01-25) Boudjema Hayet; Rahal FarahThis study examines the impact of the Algeria-European Union Association Agreement on Foreign Direct Investment (FDI) in Algeria. It aims to assess the agreement's influence on FDI trends in Algeria using a statistical analysis of data relating to annual FDI inflows to Algeria from 2000 to 2020, sourced from the United Nations Conference on Trade and Development (UNCTAD) database. The findings reveal a relatively positive effect of the association agreement on the entry of FDI flows to Algeria, particularly, during the first years of its signing, however, analysis also emphasizes the significance of other factors influencing FDI in Algeria, and necessitating further exploration in future studies.Item University Support Structures For Entrepreneurship In Algeria: The Scope And The Limits(جامعة الوادي University Of Eloued, 2024-01-25) Lounes Houda; Mancer IlyesThis study aims to examine support structures for entrepreneurship set up by university, what they have achieved and the obstacles encountered in carrying out theirmissions. These structures are: incubators, entrepreneurship centers and CATIs. We use an exploratory qualitative method;we collected data from the support structures through a survey sent to their directors; we received 39 responses from 79 questionnaires that were mailed, and 6 directors were interviewed.The study concludes that the performance of the structures in terms of projects supported or businesses created remains modest. Managers face number of difficulties: the absence of status for some structures, lack of autonomy and resources,and the weakness of networking. There is also the issue of recognition; managers' efforts are not rewarded. And, according to managers, entrepreneurial culture remains weak, which hinders the promotion of an entrepreneurial mindset.Item Responsibility Of The External Auditor In Assessing And Responding To Internal Control Risks When Auditing Financial Statements(جامعة الوادي University Of Eloued, 2024-01-25) Laifa Imane; Meziani NoureddineThe aim of this study is to identify the responsibility of the external auditor in assessing and responding to internal control risks when conducting a financial statement audit.The study develops a self-assessment checklist of the multiple phases of assessing the internal control risk. The designated check-list was distributed on 20 external auditor which were interviewed to determine their compliance with procedures in evaluating internal control risk and its relevance in discovering misstatements due to fraud, the results of the study showed that the questioned external auditors apply the necessary procedures to evaluating internal control risk to determine the extent of the verification program of accounts.Item The Impact Of Incentives On Functionality Performance A Case Study Of El Oued University(جامعة الوادي University Of Eloued, 2024-01-25) Tir AbdelhakThe study aims to measure the effect of (incentives) on (functionality performance)- case study of El-oued University in Algeria. Our study relies on a model that measures the impact of each of the financial, moral, and social incentives on functionality performance in the institution. The descriptive method was used to describe the variables of the study, and the inductive approach to judge the whole through the part. The data and the information were collected through the questionnaire form in a number of 150 forms. We use also the SPSS statistical program to estimate the standard model. The study reached a conclusion that incentives of all kinds have a positive effect on functionality performance of EL-OUED University.Item Readings On Innovation Process Models; From Linear To Open Innovation(جامعة الوادي University Of Eloued, 2024-01-25) Benyahia-taibi Ghalia; Nachi SofianeThe innovation process is long, complex and engages several actors. Different factors influence the construction of this process. This article presents different models of innovation process. The objective is to present the process of developing an innovation and highlight its specificities and risks. Several models propose to conceptualize the innovation process according to different conceptions. Each model has advantages and limits. Our literature revue is based both on old and new research works on the subject.Item Mechanisms Of Supportive Institutions In The Development Of The Islamic Financial Industry(جامعة الوادي University Of Eloued, 2024-01-25) Younes Chouaib; Barani Abdennasser; Bellamouchi AliThe Islamic finance sector is considered an essential tool for mobilizing resources in the present time by providing necessary cash liquidity for investment and development, thus generating profits and revenues for its owners. In order to integrate this financial tool into the economy, it is necessary to provide the appropriate environment for its success and development.This involves leveraging supportive organizations to foster the growth of Islamic finance. The study concluded that it is possible to benefit from these institutions to develop the Islamic financial industry, through coordination between them to provide an integrated environment to ensure its effectiveness, as well as the development of laws and supervisory and regulatory bodies for this industry, which will qualify it to play its role as a tool for growth in the service of the economy.Item اقتصاد المعرفة: مراجعة الأدبيات ومستقبل توجهات البحث دراسة ببليومترية(جامعة الوادي - University of Eloued, 2024-01-25) بعزيز, حمه; خميلي, فريدThe study aims to analyze the issue of the knowledge economy in international publications for the time period from 1995 to 2023 in terms of the chronological development of the topic, the leading countries that have done the most research on thetopic, the most influential authors, in addition to the keywords for the research topic. This study used bibliometric analysis of data included in scopus database and the research included 1382 studies. The results indicated that the topic of knowledge economy is a fertile and attractive topic for various researchers and countries. We find that the United Kingdom is at the top of the most influential countries, followed by the Russian Federation and then the United States. As for the most important universities that are credited with researching the topic, we find the German Technical University in Munich, the Australian University of Queensland. And Plekhanov Russian University of Economics. On the authors’ side, we find Alain Thierstein and Simplice Asongu as the most prominent contributors to this researchItem تحديات مهنة المحاسبة والتعليم المحاسبي في ظل التحول الرقمي في الجزائر(جامعة الوادي - University of Eloued, 2024-01-25) بعاشي, خالدالهدف من هذه الدراسة هو إبراز أهم التحديات التي تواجه مهنة المحاسبة والتعليم المحاسبي في الجزائر في ظل التحول الرقمي من وجهة نظر المهنيين والأكاديميين، حيث تم التطرق إالى التغيرات التي أحدثها استخدام التكنولوجيا الرقمية والذكاء الاصطناعي على طبيعة العمل المحاسبي. وتم إسقاط ما تم التوصل إليه في الجانب النظري على عينة من المهنيين والأكاديميين في ولايتي إليزي والبويرة. وتوصلت الدراسة إلى عدم وجود فروقات فردية في أراء العينيتين المستقلتين حول نقص الكفاءات والمهارات الرقمية في البيئة المحاسبية الجزائرية، وضعف البنية التحتية التكنولوجية، ومحدودية البرامج التدريبية المتخصصة في هذا المجال. وتقترح هذه الدراسة بعض الحلول مثل تطوير المناهج الدراسية، وتشجيع التعليم المستمر، وتبني سياسة وطنية للتحول الرقمي لمهنة المحاسبة والتعليم المحاسبي في الجزائر. This study aims to highlight the most important challenges facing the accounting profession in Algeria in light of digital transformation from the point of view of professionals and academics. The changes brought about by the use of digital technology and artificial intelligence on the nature of accounting work were discussed. The theoretical findings were presented to a sample of professionals and academics in Wilaya of ILLIZI and BOUIRA. The study found that there were no individual differences in the opinions of the two independent samples about the lack of competencies and digital skills in the Algerian accounting environment, the weak technological infrastructure, and the limited specialized training programs in this field. This study suggests some solutions such as the development of curricula, the promotion of continuing education, and the adoption of a national policy for the digital transformation of the accounting profession in Algeria.Item تقييم الزبون الجزائري لأهمية الضمان في تخفيض المخاطر المدركة المرتبطة بقرار شراء سيارة(جامعة الوادي - University of Eloued, 2024-01-25) ديلمي, فتيحةThe aim of this study was to assess the evaluation of Algerian customers regarding warranties as one of the perceived risk reduction tools associated with the decision to purchase durable goods, specifically focusing on the case of car purchases. This was conducted using a sample of 95 individuals.After statistically processing the data using SPSS V22 software, it was found that the perception of risks associated with car purchasing decisions was relatively high. Warranties were considered a moderately effective risk reduction tool, ranking below both quality and the reputation of the country of origin. Furthermore, the assessment revealed that the importance of warranties in reducing functional, financial, health-related, and psychological risks was rated as high. However, the assessment was moderate for social and temporal risks.Item رقمنة خدمات التمويل المصرفي الإسلامي لتعزيز الشمول المالي في الجزائر - إشارة لحالة بنك البركة وكالة بسكرة-(جامعة الوادي - University of Eloued, 2024-01-25) قسوري, إنصاف; عبة, فريدThe study aims to highlight the importance of the digitization of Islamic banking services by focusing on its mechanisms and analysing its role in mobilizing financial resources, in order to promote and improve the financial inclusion of Al-Baraka Bank Algiers in Biskara Province, for which purpose a questionnaire was designed and distributed to a sample of 60 Agency.Using the statistical analysisSPSSprogramme to analyse data and test study hypotheses using statistical methods. The results of the study found that Algeria's Islamic banking institutions use digital finance services at an average level and that there is a positive impactItem الادوات الحديثة للاستعلام الاقتصادي ودورها في الرفع من تنافسية المؤسسة الاقتصادية(جامعة الوادي - University of Eloued, 2024-01-25) شريط, حسان; بوخاري, راضيةThis study aims to examine and clarify the reality of using economic intelligence tools within the COGRAL company. In today's ever-changing environment, economic intelligence tools, including strategic vigilance, cybersecurity, and influence, have become more crucial than ever for companies that want to stay competitive. These tools enable them to seize opportunities, anticipate risks, protect sensitive information, and influence decision-making.A descriptive approach and interviews were employed for data collection. The results revealed that COGRAL company managers often do not realize the significant role that economic intelligence tools play in enhancing the company's competitiveness. Therefore, awareness of economic intelligence within the company is limitedItem فعالية التكاليف البيئية في ظل النظام المحاسبي المالي دراسة حالة: شركة دهانات الزهرة بالوادي للفترة(2018-2022)(جامعة الوادي - University of Eloued, 2024-01-25) نصري, لطفي; زلاسي, رياضتهدف هذه الدراسة إلى إبراز فعالية التكاليف البيئية في ظل النظام المحاسبي المالي، من خلال توضيح الإطار العام لمحاسبة التكاليف البيئية، ومن خلال توضيح الإطار العام للنظام المحاسبي المالي والطرق المحاسبية المقترحة لمعالجة التكاليف البيئية؛ وذلك بالاعتماد على المنهج الوصفي مع دراسة حالة في شركة دهانات الزهرة بالوادي للفترة (2018-2022). وتوصلت الدراسة الى مجموعة نتائج أهمها وجود تكاليف بيئية مرسملة وأخرى عادية، بحيث تعالج التكاليف البيئية المرسملة على عاتق المؤسسة وتسجل مع التثبيتات، أما التكاليف البيئية الجارية يتم تسجيلها المحاسبي مع باقي تكاليف الشركة ودون الفصل بينها عند الافصاح المحاسبي. This study aims to highlight the effectiveness of environmental costs within the financial accounting system by elucidating the general framework of environmental cost accounting. It also aims to clarify the general framework of the financial accounting system and proposed accounting methods to address environmental costs, relying on a descriptive approach with a case study in Zahra Paint Company in El-oued for the period(2018-2022) The study reached a set of findings, the most important of which were the existence of capitalized and normal environmental costs, which would address the environmental costs capitalized on the enterprise and be recorded with installation, while the curent environmental costs are recorded with the remaining costs of the company and are not separated upon accounting disclosure.Item قراءة في الهيكل المالي للمؤسسات الناشئة - دراسة تحليلية و تقييمية-(جامعة الوادي - University of Eloued, 2024-01-25) خلفاوي, مولدي; صلحاوي, سميرنظرا لحداثة وخصوصيات المؤسسات الناشئة، يعتبر الحصول على التمويل بالحجم والكلفة المناسبة من بين أبرز العقبات التي تعيق تطور المؤسسات الناشئة خاصة في مرحلة بداية النشاط والتوسع. تهدف الدراسة إلى وصف وتحليل الهيكل المالي للمؤسسات الناشئة، من خلال إبراز أهميته وخصائصه. وتبرز أهمية الهيكل المالي للمؤسسات الناشئة في محاولة الوصول إلى المزيج التمويلي الأمثل بين قنوات التمويل المتاحة لغرض الوصول الى أقل تكلفة ممكنة للحصول على الأموال وفي حقيقة الواقع تكون تكلفة الحصول على الأموال بمعدل غير ثابت ومتغير بين فترة وأخرى للمؤسسة الواحدة نتيجة تغير العوامل التي تؤثر في بنية الهيكل المالي متكونة في مزيج من التمويل الذاتي والديون. وتوصلت الدراسة من خلال تجارب سابقة إلى أن الهيكل المالي للمؤسسات الناشئة له خصوصياته حسب عدة عوامل ومن أهمها: خصائص المالك،ونوع المؤسسة،خاصة المؤسسات الناشئة في مجال التكنولوجيا المالية حيث تؤثر ميزات الشركات الناشئة في مجال التكنولوجيا المالية (التنظيم ، وهيكل الأصول ، والملكية ، ورأس مال المستثمر ، وصفقات وأنشطة الاندماج والاستحواذ) على تمويل الديون. considering the novelty and particularity of startups companies, obtaining financing of the appropriate size and cost is among the most significant obstacles that hinder the development of startups, especially in the early stage of activity and expansion. The study aims to describe and analyze the financial structure of startups, by highlighting its importance and characteristics.The importance of the financial structure of startups is evident in the attempt to reach the optimal blendedfinancebetween the financing channels available for the purpose of reaching the lowest possible cost of obtaining funds. The financial structure is made up of a mixture of self-financing and debt. The study concluded, through previous experiments, that the financial structure of emerging institutions has its own characteristics depending on several factors, the most important of which are: the characteristics of the owner and the type of institution, especially emerging institutions working in financial technology, where the features of this type of emerging institutions (regulation, asset structure, ownership, investor capital, merger and acquisition deals and activities)on debt financing.Item واقع تطبيق آليات حوكمة الشركات في البيئة الجزائرية " مجمع صيدال نموذجا"(جامعة الوادي - University of Eloued, 2024-01-25) يمامي, ساره; نوبلي, نجلاءلقد جاءت دراستنا بهدف التعرف على واقع تطبيق آليات حوكمة الشركات في الجزائرو تقييمها، وذلك من خلال عرض السياق النظري للدراسة و بعدها عرض حالة مجمع صيدال –الجزائر. ومن أهم النتائج التي توصلت إليها الدراسة أن تطبيق آليات حوكمة الشركات في مجمع صيدال لازال بعيدا كل البعد عن المستوى المطلوب وذلك لغياب إطار قانوني فعال لتطبيقها. ومن أجل تفعيلها لابد من إصدار تشريعات خاصة بحوكمة الشركات مع التطبيق الفعلي لها وإنشاء لجان متخصصة تشرف على متابعة تنفيذها. Our study came with the aim of identifying the reality of the application of corporate governance mechanisms in Algeria , by presenting the theoretical context for the study and then presenting the case of the Saidal Group – Algeria –. One of the most important findings of the study is that the implementation of corporate governance mechanism in the saidal group is still far from the required level due to the absence of an affective legal framework for their implementation. in order to activate it , it must be issued legislation related to corporate governance with its actual implementation and the establishment of specialzed committees to supervise followup implementation.Item قياس أثر رأس المال الفكري على القيمة المضافة للمؤسسات في إطار التفاعل بين الأصول الملموسة وغير الملموسة -حالة شركة أرامكوا السعودية-(جامعة الوادي - University of Eloued, 2024-01-25) ليعلاوي, يسرى; مداحي, محمدThis study aims to quantify the contribution of intellectual capital to the enterprise's added value by assessing the impact arising from the synergy between its tangible and intangible assets, leading to important economic benefits. The descriptive approach is employed to present the variables of the study, in addition to the case study methodology by utilizing Saudi Aramco as a model. The analysis includes the application of the ValueAdded Intellectual Capital (VAIC) model to ascertain the efficiency of this enterprise's capital utilization, along with the implementation of the Return on Assets (ROA) model to evaluate its performance.The study concluded that the creation of added value within Saudi Aramco is based on the integration between investment in physical capital and intellectual capital, and thus achieving economic benefits for it, with a note of superiority for the efficiency of intellectual capital.Item التسويق الإقليمي في خدمة الحِكامة الإقليمية: إسقاط على الحالة المغربية(جامعة الوادي - University of Eloued, 2024-01-25) مبرك, عادل; بقاص, خالدThe Japanese-American economist Kenichi Ohmae asserts that regions are the engines of global prosperity in today's world. According to him, with globalization in harmony with differentiation and specialization, only the most dynamic territories survive and become a source of comparative advantages. In light of these new challenges, the increasing economic openness of the territories leads to increased reliance on external uncertainties, threats, and opportunities, as an increasing portion of foreign investment in the territory is linked to decision-making processes that involve competition between territories. Within this framework, this study, which attempts to understand the nature of the relationship between the variables of territorial marketing and territorial governance, is located on a first level, and then stands on a second level on the Moroccan experience in projecting the concept and objectives of the brand on the territoty as a bearer of the aspiration of local actors and various advantages, and the role of investment promotion agencies, as the mediator. Between two strategic links, the territory and the company.Item تنظيم وتحفيز الاستثمار في ضوء القانون 22 - 18 لستة 2022 الصادر بالجزائر(جامعة الوادي - University of Eloued, 2024-01-25) بوزيان, يعقوبتهدف هذه الدراسة الى التعرف على أهداف ومبادئ قانون الاستثمار الجديد الصادر في 2022 ، كذلك التعرف على الحوافز والضمانات التي أقرها المشرع للمستثمرين ، استعملت المنهج الوصفي التحليلي ، واسلوب تحليل المحتوى في معالجة قانون الاستثمار . من نتائج هذه الدراسة أن القانون تضمن اعفاء المستثمر من الضرائب والرسوم خلال عملية الانجاز ولمدة قد تتجاوز عشر سنوات خلال عملية الاستغلال ، كذلك أقر القانون للمستثمر ضمانات تحويل الاموال وسهولة الحصول على المعلومات اللازمة لا سيما منها فرص الاستثمار في الجزائر ، والعرض العقاري والتحفيزات والمزايا المرتبطة بالاستثمار . This study aims to identify the objectives and principles of the new investment law announced in 2022, as well as to identify the guarantees and incentives approved by the legislator for investors, The analytical descriptive approach and content analysis method was conducted in this study. As a result of this investigation, the investment law included the exemption of the investor from taxes and royalties for more than ten years during the completion and exploitation process. Moreover, the law gives the investor guarantees on the money transfer and the ease of obtaining the necessary information. Also, it provides the real estate offer, the incentives and advantages related to the investment