AE_Vol07 N 02
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AE_Vol07 N 02
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Item Analysing The Impact Of Quantitative Easing Policy(جامعة الوادي University of Eloued, 2024-12-15) Touati Tliba ,Nacima; Gharbi, HichamThis study aims to examine the relationship between the Federal Reserve's Quantitative Easing policy and US sovereign debt valuation, focusing on the period from 1990 to 2022. Using a Vector Autoregressive (VAR) model, we analysed the dynamic interactions between key economic variables, including Treasury yields, QE amounts, GDP, inflation rates, and Federal Funds rates. The quantitative easing policies pursued by the US Federal Reserve have led to increased scrutiny of the debts of countries issuing reserve currencies. The US sovereign debt was significantly affected by these policies, but there has not been much work on the direct dynamics between QE policy and the value of sovereign debt for the US market. The study strives to contribute to the literature by estimating the US sovereign debt valuation reaction to changes in the balance sheet caused by the quantitative easing policy. Valuation of US sovereign debts is an important issue due to the influential role of US sovereign bonds in diverse international financial markets. Our findings indicate that large-scale asset purchases cause changes in U.S. sovereign debt bond prices and their valuation.Item The Importance Of Using Financial Failure Prediction Models As Analytical Procedures To Verify The True Financial Position Of The Company(جامعة الوادي University of Eloued, 2024-12-15) Hachi ,Faiza OumelkheirThrough our paper, we seek to highlight the impact of using the Financial Deterioration Prediction Methods (KIDA-SHERROD-ALTMAN) to demonstrate the true status of the enterprise, which is a service for users of the financial statements of the enterprise, and accordingly the study was divided into two parts, one in which the definitions of the basic variables were addressed, while the other part included the application of the aforementioned curriculum at the level of pharmaceutical manufacturerHIKMA for the chain time2017-2023. Our study found both Sherrod and Altman's competence and ability to spare the auditor from potential detection risks by giving them a very rough picture of the real financial situation of the institution under examination.Item The Role Of Tax Auditing In Controlling Tax Risk- A Field Study(جامعة الوادي University of Eloued, 2024-12-15) Lachelache ,AichaThe study aimed to assess the role of tax auditing in managing tax risks within economic enterprises. The research analyzed the correlation coefficient between each phase of tax auditing, which we divided into three stages, and tax risk management. The statistical analysis results indicated no statistically significant relationship between obtaining general knowledge about the tax department and tax risk management. However, a statistically significant relationship existed between evaluating the internal control system, writing the audit report, and tax risk management. This study recommends the essential for external auditors to comply with international auditing standards and quality requirements to improve the practice of the auditing profession and boost it in the future to attain the above-mentioned objectivesItem The Economic Sectors In Algeria According To Structural Transformation Indicators(جامعة الوادي University of Eloued, 2024-12-15) Ababba ,Ali; Hamidatou, NacerThis article aims to try to identify the extent to which Algeria has achieved degrees of transformation in the economic sectors by analyzing the indicators of structural transformation during the period 2000-2020, relying on the descriptive analysis approach to extract the results of the indicators indicating this, Such as the index of economic complexity and agricultural orientation, as we discussed in this study other indicators such as the productive capacity in each economic sector, relying on data and statistics from official national and international bodies to extract these indicators, such as the World Bank, the Food and Agriculture Organization, and the National Statistics Office. Among the most important results of this article is the weakness of some indicators such as the economic complexity index, which recorded a decline during the period studied, and the agricultural orientation index. The rest of the indicators recorded weak growth and decline in some periods, indicating that the advanced economic performance of the productive capacity index was weak during the period studied. From this, we concluded that Algeria did not achieve the programs outlined for the planned structural transformation. Accordingly, the study recommended reconsidering the programs outlined for economic development in order to raise the rate of economic growth and full employment and raise the competitive advantage of the productive sectors.Item The Reality Of Funding For Startups In Algeria And Their Utilization Of Business Intelligence Tools(جامعة الوادي University of Eloued, 2024-12-15) Kaci ,YasminaOur study addresses a new subject, namely startups. It explores the current state of financing for these startups in Algeria and the extent to which they benefit from using business intelligence tools. This is examined through the procedures and measures undertaken by Algeria in recent years to support and develop these entities, given their potential to achieve economic development by contributing to increased output, achieving economic diversification, reducing unemployment rates, and boosting economic growth. Additionally, an important point can be added: the high costs of financing are due to the substantial risk associated with granting loans to these enterprises. Here, innovation becomes a key factor in providing financing for these startups by offering modern methods that consider their particularities and size. This study concludes that startups play a significant role in facing challenges, particularly the obstacle of financing.Item The Contribution Of The Green Economy To Create Green Jobs In Algeria(جامعة الوادي Univesity of Eloued, 2024-12-15) Gouri, AssiaThis study Focuses on the role of the green economy in Algeria in creating green professions as a modern development approach based on linking the various development requirements, protecting the environment, and making more green professions that would alleviate poverty in many areas: Renewable energy Recycling waste and protecting biodiversity. The study concluded, through the results, that Algeria has achieved various projects and achievements in the framework of the green economy, but these results remain weak. From there, Algeria is required to reconsider the policies followed.Item Towards The Globalization Of Sustainability Disclosure Standards(جامعة الوادي University of Eloued, 2024-12-15) Hocine, Sidali; Eldjouzi ,DjamilaThe article seeks to underscore the indicators of the trend towards the globalization of sustainability disclosure standards via global initiatives employed by companies in the preparation of sustainability reports, notably the initiative of the International Financial Reporting Standards Foundation., which is considered one of the leading organizations to develop and promote worldwide accounting practices through the publication of worldwide Financial Reports. In 2021, IFRS established the International Sustainability requirements Council (ISSB) to promulgate sustainability disclosure requirements pertaining to financial and environmental matters., social and corporate governance practices, and on March 31, 2022, the International Sustainability Standards Council published its first proposed standards. One sets out general disclosure requirements related to sustainability (IFRS S1) and the other sets out climate-related disclosure requirements. (IFRS S2).Item The Converging Link Between Supply Chain Management And Marketing In A Business to business Environment a Descriptive Study(جامعة الوادي University of Eloued, 2024-12-15) Elbachir ,SabrinaOver the past few years, marketing experts have transitioned from engaging in transactional interactions to establishing relational ones, prioritising nurturing long-term connections with important clients. This transition has been seen in several bodies of marketing literature, such as relationship marketing, customer relationship management (CRM), and Key Account Management (KAM). The business-to-business market includes a wide range of industrial and commercial activities throughout the supply chain, emphasising the need for key accounts to effectively handle relationships with strategically significant clients. Many deployments of Key Account Management (KAM) fail or are abandoned, despite its substantial impact on revenueThis research aims to highlight the link between marketing and SCM in managing relationships with key accounts, focusing on SMEs in AlgeriaItem Evolution Of Corporate Motivations And Strategies In Occupational Safety And Health(جامعة الوادي University of Eloued, 2024-12-15) Boukal ,NassimCorporate motivations towards enhancing occupational safety and health standards have evolved over time, undergoing a profoundchange in understanding the importance of workers’well-being. This led to a cultural shift as companies began to see employees’ safety and health as major asset and source of value and wealth. In this context, our article aims to explain and analyze the historical evolution of corporate motivations to allow for a deeper understanding of the significance of occupational safety and health as an essential component of successful business strategies and corporate social responsibility,ascompanies have increasingly adopted comprehensive occupational safety and health programs to achieve sustainability and build trust with their human resources and local communitiesItem Social coverage optimization to reduce social security deficit(جامعة الوادي University of Eloued, 2024-12-15) Boucherba, Hocine AbdelatifThe trajectory of social security financial balance, reported by the overall economic tables, reveals three phases of development. The first: growing financial surplus from 1970 to 1986. The second: the decreasing financial surplus, from 1987 to 1990. The oil counter-shock causing the fall of state's revenues, forcing it to review its economic model. The Third: is the growing deficit phase, which began in 1991 and still rising to exceed 800 billion DA in 2021. This deficit is due to the financial crisis of the national pension fund (CNR). Several studies call for the extension of social security coverage to overcome this imbalance, this work attempts to verify this hypothesis, using a scenario based on the assumption of a 100% social contributions recovery. The findings confirm the structural nature of the deficit and the urgent need to systematic reforms.Item Measuring The Impact Of Cryptocurrency Prices On Switzerland's Money Supply(جامعة الوادي University of Eloued, 2024-12-15) Bessouyah, Mouna; Mimouni ,YassineThis study relies on examining the impact of cryptocurrencies on Swiss monetary policy from 2009 to 2023 by relying on Bitcoin price changes as an interpreted independent variable of the subordinate money supply variable (M2) using the VAR self-declining vector model. Based on the findings, a statistically proven moral effect of the money supply was found on short-term bitcoin price changes and through causation testing we obtained a two-way relationship between the two variablesItem The Economic And Social Approach Of Government Subsidy Policy In Algeria(جامعة الوادي University of Eloued, 2024-12-15) Dallaa, Dalila; Belhaoues ,SalimaThis researchThis research paper aims to evaluate and diagnose the government subsidy policy through an economic-social approach in Algeria, in order to highlight the extent to which it is able to respond to the criteria of economic efficiency on the one hand and achieve societal justice on the other, through this study, we have addressed the concept of government subsidies the we tried to assess the economic and social effects of this policy. The study concluded that the government subsidy policy in Algeria was able to achieve its desired goals, but it was not subject to the criteria of economic efficiently and social justice.Item Maritime Transport And Port Services In Algeria(جامعة الوادي University of Eloued, 2024-12-15) Annane, Rachid; Hachemane ,MouloudThe maritime transport sector in Algeria is evolving with investments aimed at modernizing fleets and port infrastructure. Despite this, only 3% of the national fleet is dedicated to imports. In 2021, trade in transport services reached $9.7 billion, mainly thanks to international trade which totaled $72.7 billion. Algerian ports welcome nearly 10,000 ships per year, transporting more than 20 million tons of goods, excluding hydrocarbons. However, they only capture 10% of Mediterranean traffic, thus limiting the potential for economic development. The maximum contribution of port services to GDP is 0.2%. Despite modernization efforts, challenges persist, particularly in terms of inadequate infrastructure and insufficient logistics coordination. Nevertheless, this sector offers development opportunities within the framework of the blue economy. To strengthen the contribution to national growth, additional investments in modernization and training of personnel, as well as better coordination between actors, are necessary.Item واقع وآفاق محاسبة الموارد البشرية(جامعة الوادي University of Eloued, 2024-12-15) علاق ،فاطمة; سالمي، محمد دينوريالموارد البشرية هي أصول هامة للمؤسسة، ومع ذلك لا يوجد نظام قانوني للمحاسبة موارد البشرية في أي من التقارير السنوية للمؤسسة، والهدف الرئيسي من هذا الاستعراض هو دراسة فوائد ممارسات الموارد البشرية للشركة وآفاق تطبيقها، بتسليط الضوء على محاسبة الموارد البشرية من حيث المفهوم والأهداف والأهمية الخاصة بمحاسبة الموارد البشرية، والتعبير عن أساليب القياس المختلفة من محاسبة الموارد البشرية، وتسعي الورقة أيضا إلى مناقشة التسجيل المحاسبي للوصول لبيانات مالية موثوقة، والحاجة إلى محاسبة الموارد البشرية في المؤسسات في دراسة تكشف أيضا تحديات تواجهها المؤسسة خلال تنفيذ محاسبة الموارد البشرية والشرط الذي يجب أن يكون موجودا قبل اعتماد المحاسبة الخاصة بالموارد البشرية في المؤسسة. وأوصى الباحثان بضرورة تطوير نظام للمحاسبة المتعلقة بالموارد البشرية يكون مقبولا للمحاسبين والمهنيين والمديرين وغيرهم، وينبغي إخراج الموارد البشرية من الأرباح والخسائر وإظهارها في قائمة المركز المالي بتقييم الموارد البشرية كأصول. Human resources are important assets of the foundation, however there is no legal system of human resources accounting in any of the annual reports of the foundation, the main objective of this review is to study the benefits of the company's human resource practices and the prospects of their application, by highlighting human resources accounting in terms of The concept, objectives and importance of human resources accounting, and the expression of different measurement methods of human resources accounting, the paper also seeks to discuss accounting for access to reliable financial data, and the need for human resources accounting in institutions in a study also reveals Challenges faced by the foundation during the implementation of human resources accounting and the requirement that must exist prior to the adoption of human resources accounting in the organization. the researchers recommended the need to develop a system of human resources accounting acceptable to accountants, professionals, managers and others, human resources should be removed from the profits and losses and shown on the financial position list by assessing human resources as assets.Item أثر تطبيق المعيار الدولي للتقارير المالية(جامعة الوادي University of Eloued, 2024-12-15) بن خروف ،جليلة; بلقاضي، بلقاسمThis analysis examines the impact of implementing IFRS 7 on Popular Bank of Algeria's financial performance from 2016 to 2020. Utilizing financial statements, budgets, and key ratios, the study reveals increased transparency due to IFRS 7. This allows for better investor assessment, but necessitates considering potential changes to financial statement items like retained earnings and equity. Overall, IFRS 7 improves performance evaluation, but investor awareness of these adjustments remains crucial. StatementsItem دور عجلة ديمينج للجودة الشاملة في تفعيل أداء مشاريع الإنشاء(جامعة الوادي University of Eloued, 2024-12-15) رحال ،سمية; مقيطع ،حمزةThis study aimed to investigate the role of the Deming Cycle for Total Quality Management in enhancing the performance of construction projects at the Industrial Maintenance Institution SOMIK Sonatrach in Skikda. The research also sought to highlight management's awareness of the necessity of implementing Total Quality Management models within the organization.A questionnaire was distributed to a sample of 76 individuals, with 72 valid forms retrieved for analysis. Using SPSS 20 software, the results revealed a high degree of agreement among study participants regarding the importance of implementing Total Quality Management models. The findings demonstrated high levels of agreement across all dimensions of the Deming Cycle.The study further established a statistically significant relationship and impact between all Deming Cycle dimensions (Planning, Execution, Check, Act) and organizational performance effectiveness. Notably, the research concluded that no statistically significant differences exist in respondents' responses about the Deming Cycle and performance effectiveness when considering variables such as gender, age, academic qualification, and seniority.Item الحوكمة الشرعية ودورها في التحول إلى المالية الإسلامية(جامعة الوادي University of Eloued, 2024-12-15) شاغي ،أحمد; براضية ،حكيمهدفت هذا الدراسة إلى إبراز دور الحوكمة الشرعية في التحول الكامل للمالية الإسلامية لبنك الجزيرة بالمملكة العربية، من خلال بيان مفهوم الحوكمة الشرعية، وعرض موجز لنشأتها ومبادئها، مروراً بمراحل التحول الكامل وخطواته، وإبراز تأثير هذا التحول على الأداء المالي للبنك. وقد توصلت الدراسة إلى مجموعة من النتائج، من أهمها: لا يعتبر التحول كامل إلا إذا شمل جميع منتجات البنك، توسع الحصة السوقية للبنك، مساهمة الهيئة الشرعية في ابتكار منتجات مالية إسلامية، من الأثار المالية للتحول الكامل زيادة في الأرباح، أصول البنك، الودائع، وكذا التمويلات. This study aimed to highlight the role of Shariah governance in the complete transformation of Islamic finance for Bank Al Jazeera in the Kingdom of Arabia, by explaining the concept of Shariah governance, a brief overview of its origins and its principles, through stages. Fully transform and highlight the impact of this transformation on the bank's financial performance. The study reached a number of results, the most important of which are: The transformation is only considered complete if it includes all of the bank's products, the expansion of the bank's market share, the contribution of the Sharia Council to the innovation of Islamic finance. products, and among the financial effects of the complete transformation is an increase in profits, bank assets, deposits, as well as financingItem واقع الاستهلاك الغذائي الوطني(جامعة الوادي University of Eloued, 2024-12-15) حبيش ،وهيبةThis research paper aims to address food consumption in Algeria resulting from resorting to global markets. Despite the importance of the agricultural sector in ensuring food security, Algeria has not been able to improve it due to natural and climatic factors, in addition to the wrong policies that the development process in Algeria has known since independence. Therefore, giving the utmost importance to increasing food production, diversifying its sources and improving its quality through an agricultural policy with a precise and specific strategy and rational and realistic goals is necessary and urgent. However, Algeria is in a great struggle and struggle to improve the situation, as the agricultural sector contributed more than 14.7 percent of the gross domestic product in 2022, as the value of agricultural production reached about 4550 billion dinars, an increase of 38 percent compared to 2021 (source: Algerian News Agency). This explains the efforts made to improve the current situation and move forward towards achieving food security in the coming years, God willing.Item دور منتجات الصيرفة الاسلامية في تعزيز الشمول المالي في الجزائر(جامعة الوادي University of Eloued, 2024-12-15) محفوظي، إبراهيم الخليل; محفوظي،فؤادتهدف الدراسة إلى استعراض دور منتجات الصيرفة الإسلامية في تعزيز الشمول المالي في الجزائر، مع التركيز على تجربة بنك البركة كنموذج رائد في هذا المجال. وذلك من خلال التعرض للمفاهيم العامة للشمول المالي والمصارف الإسلامية. وإعتمدنا في دراستنا على المنهج الوصفي التحليلي في معالجة إشكالية الموضوع وقد توصلنا إلى بنك البركة مجموعة متنوعة من المنتجات المتوافقة مع الشريعة الإسلامية، مثل المرابحة، والمشاركة، والمضاربة، والتي تلبي احتياجات شرائح واسعة من المجتمع الجزائري. و أن هذه المنتجات ساهمت في جذب عملاء جدد، ورفع مستوى الودائع، وتحقيق الشمول المالي من خلال توفير بدائل مصرفية أخلاقية وآمنة This research aims to examine the role of Islamic banking products in enhancing financial inclusion in Algeria, with a focus on the experience of Al Baraka Bank as a leading model in this field. The study explores the general concepts of financial inclusion and Islamic banking. Using a descriptive-analytical approach to address the core issues, the research found that Al Baraka Bank offers a variety of Sharia-compliant products, such as Murabaha, Musharakah, and Mudarabah, which meet the needs of a broad segment of Algerian society. These products have contributed to attracting new clients, increasing deposit levels, and promoting financial inclusion by providing ethical and secure banking alternatives.Item دور محافظ الحسابات في تدقيق عقود المناولة وفق قانون الصفقات العمومية(جامعة الوادي University of Eloued, 2024-12-15) محمد، أبركانتهدف هذه الدراسة إلى تدقيق مختلف عقود المناولة التي أبرمتها المؤسسة مع مؤسسات أخرى من جهة، ومعرفة مدى التزامها واحترامها للقوانين والتشريعات المنظمة لابرام الصفقات العمومية، حيث يسعى محافظ الحسابات على التأكد من مدى تطبيق المؤسسة لهذه القوانين. توصلت دراستنا إلى أن المؤسسة لم تحترم النسبة المحددة والتي لا يجب أن تتجاوز 40% من إجمالي مبلغ الصفقات المبرمة، كما توصلنا أيضا بأن عقود المناولة تساهم بشكل كبير في تسريع وتيرة الإنجاز من جهة وتمتلك يد عاملة مؤهلة متخصصة تسمح بانجاز الصفقة وفق المعايير المحددة من جهة أخرى. This study aims to audit the various subcontracting contracts signed by the company with other institutions, on one hand, and to assess the extent of its compliance with the laws and regulations governing public procurement contracts. The auditor's goal is to verify whether the company adheres to these laws. Our study concluded that the company did not respect the specified limit, which should not exceed 40% of the total value of the signed contracts. Additionally, we found that subcontracting contracts significantly contribute to speeding up the execution process, as well as providing qualified and specialized labor that enables the completion of the contract according to the set standards.