AE_Vol07 N 02

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AE_Vol07 N 02

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    L’efficacité énergétique Dans Les Transports
    (جامعة الوادي University of Eloued, 2024-12-15) Chikhi, Khedidja; Atmania ,Hanane
    La problématique de la maîtrise de la consommation énergétique dans le secteur des transports revêt une importance significative dans la politique énergétique de l'Algérie, car ce secteur joue un rôle crucial dans le bilan énergétique national. L'objectif de notre étude est de mettre en évidence les stratégies et politiques mises en œuvre par les autorités pour promouvoir l'efficacité énergétique dans le secteur des transports en Algérie. À cette fin, l'Algérie a lancé en 2015 un programme national de développement des énergies renouvelables et de l'efficacité énergétique, avec des objectifs à atteindre d'ici 2030, où l'efficacité énergétique dans les transports constitue une priorité clé. L’objectif est d’encourager un mode de transport plus rationnel et plus propre.
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    L'impact De L'email Marketing Sur La Promotion Des Hébergements Touristiques En Algérie
    (جامعة الوادي University of Eloued, 2024-12-15) Hadibi, Sofia; Chikhi ,Billal
    La présente recherche consiste à analyser l’impact de l’email marketing dans la promotion des hébergements touristiques en Algérie. Notre étude empirique a été menée en ligne, à travers la distribution d’un questionnaire, auprès d’un échantillon de 50 agences de voyages.Les résultats ont révélé que l’email marketing a un impact significatif sur la promotion des complexes touristiques, des maisons de jeunes et des locations saisonnières.
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    Factors Influencing Algerian Consumers Usage Of Mobile
    (جامعة الوادي University of Eloued, 2024-12-15) Fathi ,Hanane; Houas, Mouloud; Chine, Lazhar
    The purpose of this study was to examine and identify the elements influencing Algerian consumers' use of mobileapplications using the theoretical model of acceptance and use of expanding technology. UTAUT2 was conducted by examining a sample of 131 persons who used the application "djezzy App." It was examined using the Smartpls4 software, and the study indicated that habit is the most important factor on the intention to use the "djezzy App" application, followed by expected performance, which had a weak influence, and expected effort, which had a weak negative effect, while the remaining UTAUT2 components had no effect. In terms of absolute application usage, the habit factor had a significant impact, as did the desire to use, but no effect was observed for enabling conditions.
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    Effects Of Currency Devaluation On Buying Power In Algeria
    (جامعة الوادي University of Eloued, 2024-12-15) Akilal, Nassim
    The purpose of this study is to elucidate how fluctuations in the exchange rate affect the Algerian dinar's purchasing power as measured by the consumer price index from 2014 to 2023. Following a lengthy period of in-depth examination of the various price and exchange rate indicators, we concluded that the Algerian dinar's diversification and total reliance. Therefore, the elevated inflation rates and the depreciation of the local currency's purchasing power are the primary factors hindering the achievement of economic objectives
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    Comment L’innovation Et L’entrepreneuriat à Travers Les Projets Startups Influent Le Paysage économique En Algérie
    (جامعة الوادي University of Eloued, 2024-12-15) Yahiaoui ,Ahmed; Ait Fella ,Yanis; Mermat, Nabila
    Cet article examine l'impact de l'innovation et de l'entrepreneuriat à travers les startups dans l'économie algérienne en utilisant une étude qualitative sur la réalisation d’un projet de création d’une startup au sein de l’incubateur de l’université de Bouira.L'article analyse un cas de création de projet startup à l'incubateur de l'université de BOUIRA, les difficultés auxquelles ont été confrontés les créateurs de ce projet, les opportunités offertes par l'écosystème des startups en Algérie et les mesures à prendre pour renforcer ce secteur économique vital.
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    Algeria's Sustainable Development Challenges In The Light Of Digital Transformation
    (جامعة الوادي University of Eloued, 2024-12-15) Grinat, Mohammed; Kebaili ,Hayet
    This paper explores the challenges Algeria faces in achieving sustainable development in the context of digital transformation, With the progress, in information and communication technology (ICT) nowadays the shift, to transformation is crucial for various industries to enhance effectiveness deliver top notch service quality and ensure transparency. Algeria’s journey involves addressing critical obstacles, including infrastructure readiness, digital governance, and the integration of ICT in key areas such as economic growth and environmental sustainability. The paper outlines how digital initiatives-such as electronic authentication and the development of technological parks-can support sustainable development goals. However, challenges remain in ensuring equitable access, building digital literacy, and optimizing resources. Through an analysis of Algeria’s approaches, to initiatives. How they influence sustainable progress in the country. This research offers suggestions to enhance the coordination, between advancements and Alegrias environmental conservation efforts well as societal and economic objectives
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    Evaluating The Implementation Of Financial Accounting Through Its Conceptual Framework
    (جامعة الوادي Univesity of Eloued, 2024-12-15) Bouaziz, Brahim; Aissani ,Ameur
    A decade after its implementation, the study is now focused on evaluating the benefits of the financial accounting system, while at the same time highlighting the main obstacles that have prevented its full application. It should be noted that this evaluation may be partial due to the medium duration considered (less than 14 accounting cycles or 13 budgets). However, this does not prevent us from highlighting some facts that can be used to improve and develop this system. The study reaches several key conclusions, the most significant of which is the absence of a high-quality disclosure culture financial information, which prevents users from making informed decisions, as this information is largely focused on tax purposes. This has a negative impact on the role of accounting as a tool for economic decision-making in the Algerian business environment.Consequently, the financial accounting system has the potential to be a driver of development and contribute to the growth of institutions in particular and the national economy in general, provided that it is developed, updated and evaluated on a regular basis.
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    Islamic Finance Principles Products And Global Impact
    (جامعة الوادي University of Eloued, 2024-12-15) Labsi, Ali; Difallah, Mohammed Elhadi; Tedjania, Hamza
    Islamic finance represents a distinct financial system built on principles of fairness, risk-sharing, and ethical investment, rooted in Sharia law. In recent decades, it has experienced significant global expansion, with prominent hubs in the Middle East, Southeast Asia, and emerging markets across Africa, Europe, and North America. Key Islamic financial productssuch as Sukuk (Islamic bonds), Mudarabah (profit-sharing partnerships), and Takaful (Islamic insurance)cater to a growing demand for Sharia-compliant and ethical financial solutions. Despite its growth, Islamic finance faces challenges, including regulatory inconsistencies, limited investment options, and the need for increased public awareness. However, ongoing advancements in fintech, regulatory standardization, and alignment with sustainable and socially responsible investing trends present promising future prospects. Islamic finance’s unique alignment with global ESG goals positions it as a leader in ethical finance, appealing to a broad audience beyond its traditional market. With continued innovation, education, and integration into the global financial landscape, Islamic finance holds the potential to foster a more inclusive, resilient, and sustainable global economy.
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    évaluation Systémique De La Qualité Des Prestations De Télécommunication
    (جامعة الوادي University of Eloued, 2024-12-15) Dridi ,Mohammed
    Cet article se préoccupe d'examiner l'évaluation de l'efficacité du service Internet 4G ainsi que le degré de satisfaction des usagers dans le milieu universitaire algérien., en se focalisant sur l'Université de Ouargla. Cette recherche s'inscrit dans le cadre d'une enquête plus vaste visant à analyser les stratégies de communication digitale dans les établissements universitaires algériens. À travers l'administration d'un questionnaire structuré à un échantillon de 134 étudiants, notre enquête met en lumière des variations dans la satisfaction des utilisateurs, certains aspects spécifiques ayant été identifiés comme requérant des améliorations. Les résultats soulignent l'importance d'améliorer la qualité des services Internet 4G dans les environnements universitaires en Algérie. Les implications de cette recherche sont discutées en profondeur, et des recommandations sont formulées pour optimiser l'expérience Internet des étudiants.
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    Le Business Model Canvas bmc
    (جامعة الوادي University of Eloued, 2024-12-15) Bezzaoucha, Chahinez Fadia
    Tout comme la construction d'un mur, qui se fait brique par brique, la création d'une startup se construit progressivement. Mais par où commencer ? Le Business Model Canvas (BMC) offre une réponse en montrant quelle brique poser en premier, ainsi que celles qui en suivent. Le BMC permet de détailler et d’évaluer l’idée du projet de la startup en la décomposant en neufs éléments (axes ou blocs), cela fournit un cadre structuré pour analyser les forces, les faiblesses, les opportunités et les menaces et pour développer des plans d’action adaptables.Le but de notre article est de réaliser une revue de la littérature sur le BM (Business Model), et le BMC (Business Model Canvas), ce dernier étant particulièrement adapté aux startups.
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    The Role Of Accounting Disclosure In Enhancing Solvency
    (جامعة الوادي University of Eloued, 2024-12-15) Bali ,Mossab; Oubira, Mohamed Elsaid; Moussaoui, Amor
    This study aims to explore the role of accounting disclosure in enhancing the relevance of financial statements and their appendices for the National Insurance Company. A questionnaire was distributed to collect information from a sample of 50 individuals from the study population, which includes both employed and independent accountants. The data were analyzed using the SPSS program. The study found that appropriate accounting disclosure has an impact on financial statements, particularly their appendices, by enhancing the relevance characteristic. The annually or periodically disclosed financial information contributes to future forecasting of the company's activities. Thecompany is committed to achieving relevance in financial statements in a way that aligns with the needs of information users, by providing timely, supported, and verified numerical financial disclosures. This assists in making decisions related to the company's future risks.
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    Advancements In Fintech And Ai Transformations In The Arab Financial And Banking Sector
    (جامعة الوادي University of Eloued, 2024-12-15) Noureddine, Imene; Msemeche, Nadjet
    Digital evolution is driving the future of the financial and banking sectors as customer preferences shift towards electronic applications and intelligent solutions. AI and Fintech hold potential to transform traditional financial services. Fintech innovations promise faster, more cost-effective, secure, transparent, and accessible financial services, especially for those excluded from traditional banking. However, the rapid advancement of fintech and the rise of innovative fintech startups pose challenges that require regulatory measures to ensure the integrity, security, and stability of the financial sector. Fintech represents both opportunities and challenges for banks and financial institutions.
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    digital Entrepreneurship Strategies And Aspirations
    (جامعة الوادي University of Eloued, 2024-12-15) Mesbahi, Fatima Zahra; Benmostefa, Rim
    ecent advancements in digital technologies have driven the growth of digital entrepreneurship and the establishment of new ventures in the digital space. Accelerated by significant events like the COVID-19 pandemic, this trend has spurred the development of 'digital entrepreneurship,' a dynamic field that merges cutting-edge technologies with novel market opportunities. This article aims to clarify the role of digital transformation in creating new business models. By investigating the realm of digital entrepreneurship, this study highlights both the opportunities and obstacles digital entrepreneurs face. Through a SOAR analysis, we explore key growth strategies and the tactics these entrepreneurs employ. The article concludes by recommending improvements to institutional infrastructures, which are vital for supporting and sustaining the success of digital entrepreneurship
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    Enhancing Financial Statement Quality With Blockchain Technology
    (جامعة الوادي University of Eloued, 2024-12-15) Azzoune, Nabila; Meghdouri ,Chahrazed
    This study examines how blockchain can be linked to financial statements, including the income statement, balance sheet, statement of changes in equity, and statement of cash flows. The study sample included banks, financial institutions, and stock exchange intermediaries in Algeria. The results showed that factors such as security, privacy, transparency, auditability, immutability, cost reduction, real-time transactions, and flexibility are likely to influence the adoption of blockchain technology, which can have a positive impact on financial performance and competitive advantage for banks.
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    Comprendre L'innovation Exploration Théorique De La Perception Des Consommateurs
    (جامعة الوادي University of Eloued, 2024-12-15) Mokhtar ,Yasmina; Belmimoun, Abdennour
    L'innovation joue un rôle essentiel dans la pérennité des entreprises, mais son succès repose largement sur la manière dont les consommateurs la perçoivent. Cet article analyse cette perception en s'appuyant sur des théories telles que la diffusion de l'innovation et le modèle d'acceptation des technologies (TAM). Il met en lumière des aspects clés comme l'avantage perçu, l'observabilité, la possibilité d'essai, la complexité et la compatibilité. Il explore également le rôle des variables comme l'âge, le genre, et l'impact des réseaux sociaux dans ce processus. En conclusion, des pistes de recherche sont proposées pour aider les entreprises à adapter leurs stratégies d'innovation aux attentes des consommateurs.
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    Information Technology's Place In The Auditing Process And Auditors' Training
    (جامعة الوادي University of Eloued, 2024-12-15) Ahmani, Nasreedine; Ben Naoui ,Mustapha
    Information technology is used in the auditing process when any type of IT-based system is applied to assist the auditor in carrying out their duties in accordance with both IT-related and generally accepted auditing standards. This entails expressing an opinion on the dependability and correctness of financial statements. Before providing such an opinion, the auditor must gather sufficient and relevant information to support their conclusions. Compared to traditional methods, the kinds of audit evidence, procedures for gathering them, and methods for storing them have changed in the context of electronic accounting. As a result, auditors are now insufficiently knowledgeable about financial accounting and auditing. They must now pursue training and education in IT. Numerous studies have demonstrated that auditors must meet the requirements to manage electronic information systems and successfully complete the audit process in an IT environment, regardless of whether they are conducting the audit through, around, or on a computer. Despite all of its advantages, this technology is not without risk. These risks may surface during audit challenges, where the auditor may provide a subpar audit opinion in the meantime the financial.
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    Enhancing B2b Marketing With Ai
    (جامعة الوادي Univresity of Eloued, 2024-12-15) Hocine, Lynda; Leghima aissat, Amina
    This paper probes the role of artificial intelligence in enhancing marketing performance within B2B educational services, focusing on real-world applications conducted by Salesforce Education Cloud, Knewton, and Coursera. The present research makes use of detailed case studies to outline the way AI technologies are being employed for lead scoring optimization, personalization of educational content, and improvement of customer engagement. In the present research, a mixed-methods design will be applied that combines the analysis of quantitative data with qualitative insights to establish AI's influence on marketing strategies and their outcomes. The findings are that AI-driven solutions efficiently enhance the efficiency, personalization, and engagement of marketing, thus supporting the hypothesis that AI technologies have a great effect on enhancing marketing performance within the sphere of B2B educational services. It concludes by underlining the transformative potential of AI within educational marketing and gives recommendations for the further integration of AI technologies to derive competitive advantages.
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    Analysing The Impact Of Quantitative Easing Policy
    (جامعة الوادي University of Eloued, 2024-12-15) Touati Tliba ,Nacima; Gharbi, Hicham
    This 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.
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    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 Oumelkheir
    Through 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.
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    The Role Of Tax Auditing In Controlling Tax Risk- A Field Study
    (جامعة الوادي University of Eloued, 2024-12-15) Lachelache ,Aicha
    The 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 objectives