JAFS_Vol 08 N 02
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JAFS_Vol 08 N 02
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Item دور آليات حوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية(جامعة الوادي University of Eloued, 2024-12-22) ضيف الله ،محمد الهادي; خنوف ،أكرم تقي الدين; عوينات ،عماد الدينهدفت هذه الدراسة إلى التعرف على دور آليات حوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية التي تتمثل في التلاعب والغش في التقارير المالية، باستعمال المنهج الوصفي التحليلي والاطلاع على الدراسات النظرية والميدانية العربية والأجنبية المتعلقة بالموضوع مع استقراء أهم نتائجها، وخلصت الدراسة إلى أن تطبيق آليات الحوكمة من طرف المؤسسة الاقتصادية يقلص من ممارسة المحاسبة الإبداعية باعتبار أن هذه الآليات تركز على التأثير في طبيعة العمل من خلال مجموعة القضايا الأساسية التي تحد من قدرة أطراف الحوكمة من ممارسة أي نوع من الإجراءات المحاسبية المتحيزة. The aim of this study is to determine the role of corporate governance mechanisms in reducing creative accounting practices. Using a descriptive analytical approach, theoretical and practical studies on this topic in Arab countries and abroad were reviewed and the main results were presented. The study concluded that the use of governance mechanisms by economic institutions reduces the practice of creative accounting because these mechanisms are intended to influence the nature of the work through some fundamental issues that limit the ability of governance parties to apply any type of biased accounting procedures.Item فعالية التسويق الرقمي من خلال مؤشر ولاء الزبون(جامعة الوادي University of Eloued, 2024-12-22) دويس ،علي; عباسي ،بوبكرThis study aimed to identify the extent of application of technology and digital marketing in the Mobilis Corporation and to study the extent of the relationship between the dimensions of digital marketing and the loyalty index. We used the descriptive analytical approach. We also used the questionnaire as a tool for the study and took a sample of customers. The processing was done using the SPSS program. The study concluded that there is a direct relationship between Dimensions of digital marketing and the customer loyalty index, and there was a strong relationship.Item تأثير الرفاهية والروحانية في مكان العمل على الالتزام التنظيمي(جامعة الوادي University of Eloued, 2024-12-22) علي عبودي، نعمةThe aim of the research is to recognize the impact of wellbeing and spirituality in the workplace and its constituent concepts on the quality of working life of workers at the General Sponsor Hospital. A cross-sectional survey of spirituality in a workplace was completed by 370 employees of the NajafIraq Health Department. The data was analyzed using SPSS22 software, identifying metadata, conducting an independent t- ‐ test, Pearson correlation coefficient, and multiple hierarchical regression. The results were: average scores for all sub-bands were average. Age, and duration of work, were positively linked, especially the harmony between workplace and individual. In the second hierarchical decline, control of general characteristics, harmony between workplace and individual, and relationship with colleagues were important factors that illustrated 59.0% of the variance. This model was found to be appropriate. We have indicated in the conclusions: effective and practical regulations and intervention programmes based on organizational support, including support to colleagues to increase the quality of working life of the Najaf Health Service workplace.Item دراسة مقارنة لانتشار التضخم في دول شمال افريقيا باستخدام تحليل المركبات الأساسية(جامعة الوادي University of Eloued, 2024-12-22) معوشي ،عيمادعملنا في هذه الورقة البحثية على دراسة مقارنة لمعدلات التضخم في دول شمال إفريقيا وهي الجزائر ، مصر، تونس، ليبيا والمغرب، غير أن ليبا استبعدت من الدراسة لأمور تقنية تتعلق بالطريقة المستخدمة في التحليل وهي طريقة تحليل المركبات الأساسية، حيث وجد أن غالبية الدول الشمال إفريقية تتقارب من حيث معدلات التضخم غير أنها تتفاوت في درجة الارتباط بينها من حيث التضخم، كما أن هناك زيادة نسبية ملحوضة في معدلات التضخم في السنوات الأخيرة. In this research paper, we worked on a comparative study of inflation rates in North African countries, which are Algeria, Egypt, Tunisia, Libya and Morocco. However, the method used in the analysis, which is the method of components pricipal analysis, as it was found that the majority of North African countries They are close in terms of inflation rates, but they differ in the degree of correlation between them in terms of inflation, and there is a noticeable relative increase in inflation rates in recent years.Item دور أنشطة البحث والتطوير في تحقيق الإبداع التكنولوجي(جامعة الوادي University of Eloued, 2024-12-22) خليفة، أمينة; بن شويحة، بشيرتهدف هذه الدراسة إلى تسليط الضوء على الدور الحاسم الذي تلعبه قدرات البحث والتطوير في تحقيق الإبداع التكنولوجي لشركة المراعي لصناعة الأغذية والمشروبات في المملكة العربية السعودية. تم استخدام المنهج الوصفي لوصف الأدبيات النظرية، والمنهج التحليلي لتقييم تبني الشركة للإبداع التكنولوجي ونشاط البحث والتطوير، بالاعتماد على المؤشرات المالية والتقارير السنوية للشركة والمعلومات المتاحة على الموقع الرسمي، أظهرت النتائج أن جهود المراعي في البحث والتطوير لها دورًا كبيرًا في تقديم منتجات وعمليات جديدة بجودة عالية، مع التزامها بتطبيق أحدث التقنيات مثل الأتمتة المتقدمة وأنظمة التحكم الحديثة، مما يعزز الكفاءة ويقلل الهدر. كما يعكس تنوع مصانعها في مختلف المنتجات قدرتها على تلبية احتياجات السوق بفعالية. This study aims to highlight the critical role that research and development (R&D) capabilities play in driving technological innovation at Almarai, a leading food and beverage company in Saudi Arabia. The descriptive method was employed to outline theoretical literature, while the analytical method was used to assess the company's adoption of technological innovation and its R&D activities, relying on financial indicators, annual reports, and information available on the official website. The findings indicate that Almarai's R&D efforts significantly contribute to the introduction of highquality products and processes. The company’s commitment to implementing advanced technologies, such as automation and modern control systems, enhances operational efficiency and reduces waste. Additionally, the diversity of its production facilities across different product lines reflects its ability to effectively meet market demands.Item مقارنة أداء منهجيتي Arima وfacebook Prophet في التنبؤ بأسعار الإغلاق لسهم شركة Amazon(جامعة الوادي University of Eloued, 2024-12-22) روابة, محمدThis study aimed to identify the best model for predicting the daily closing prices of Amazon's stock by comparing ARIMA models with the Facebook Prophet methodology during the period from 03/01/2023 to 17/07/2024. An ARIMA model and a Prophet model were built using the Python programming language, relying on its associated libraries, primarily pmdarima and prophet . The study concluded that the best model in terms of predictive ability is the ARIMA model, based on the error metrics used: MAE, MSE, and RMSEItem المنهجيات الرشيقة والتقليدية في إدارة مشاريع تقنية المعلومات(جامعة الوادي University of Eloued, 2024-12-22) الطحطوح ،عمر بن عمارThis study examines the comparison between traditional and agile IT project management methodologies, focusing on their theoretical foundations, strengths, and limitations. Traditional methodologies such as Waterfall emphasize linear, sequential phases with comprehensive documentation and clearly defined requirements. Conversely, agile methodologies such as Scrum and Kanban promote iterative development, flexibility, and continuous feedback. This study is based on the comparative analysis approach and highlights the areas in which each methodology excels over the other. This study provides a thorough understanding of what these methodologies are or how to strategically integrate them, providing valuable insights for practitioners seeking to improve project outcomes in various sectors.Item Analyzing The Financial Solvency Of An Algerian Company Using Financial Ratios(جامعة الوادي University of Eloued, 2024-12-22) Rassoul ,NadiaIn this article, we attempt to present the fundamental concepts and importance of financial management through a review of the literature, in order to analyze the financial solvency of an Algerian company using the method of financial ratios and equilibrium indicators. Our objective is to present the fundamental concepts of financial management and explore their importance through a literature review. We will focus in particular on analyzing the financial solvency of an Algerian company using the financial ratio method and balance indicators. Financial management is an essential pillar of any company, whatever its size or activity. It encompasses a set of practices and decisions aimed at maximizing the company’s value by optimizing the allocation of available financial resources. This area of management includes financial planning, liquidity management, investment, and financial risk management. Analyzing a company’s financial solvency is of vital importance to investors, lenders, managers and other stakeholders. By reviewing the existing literature on the subject, we will seek to deepen our understanding of the fundamental principles of financial management and their application in the specific context of Algerian companies. We will highlight the various financial ratios and balance indicators used to assess financial solvency, as well as their interpretation and practical use in the financial analysis process. Through this article, we aim to provide a comprehensive overview of financial management, focusing on the analysis of the financial solvency of Algerian firms. We hope this review will help readers to better understand the key concepts and practices of financial management, to apply them effectively in their own professional contextItem Digitalization Of The Algerian Tax Administration(جامعة الوادي University of Eloued, 2024-12-22) Bouzid, Zohra; Rezki, MohamedThis study examines the digital transformation of the Algerian tax administration, analyzing the opportunities, challenges, and success factors. Using a mixed methodology, the study combines qualitative and quantitative analysis. The results reveal that the perception and understanding of digitalization, while limited to the identification of obstacles, are crucial to the effectiveness of implementation strategies. The study underlines the importance of a multi-dimensional strategic approach, recommending a progressive digitization strategy, enhanced training, investment in infrastructure, and the establishment of robust security protocolsItem The Development Of The Indicators And Axes Of Arab Food Security During(جامعة الوادي University of Eloued, 2024-12-22) Bissar ,AbdelhakimThis study seeks to examine the state of food security in Arab countries from 2015 to 2022, as well as to identify the key strategies and programs aimed at ensuring the sustainability of food security in light of recent challenges and fluctuations. The findings indicate that food security levels in the Arab region are significantly lower than international standards, according to various indicators used by Arab organizations. Additionally, the food gap remains high for most essential food items. Achieving food security and moving beyond self-sufficiency will require increased efforts from individual nations and the Arab world as a wholeItem The Role Of Knowledge Technology In Improving The Quality Of Outputs In Higher Education Institutions(جامعة الوادي University of Eloued, 2024-12-22) Haffaf, Walid; Baali ,HamzaThis investigation aims to explore the impact of knowledge technology on enhancing output quality within higher education institutions. A detailed case study was carried out at the University of 8 May 1945 Guelma, encompassing four distinct faculties: Economic, Commercial and Management Sciences; Science and Technology; Law and Political Science, and Humanities and Social Sciences. A total of 103 questionnaires were disseminated and subsequently analyzed using descriptive analytical methods. Contrary to expectations, the findings reveal that knowledge technology does not significantly enhance the output quality at the specified university.Item The Relation Of The International Accounting Standard Ias2 For Stock On Environmental Costs(جامعة الوادي University of Eloued, 2024-12-22) Sidali ,Somia; Maida ,Mohamed FaycelThis study seeks to elucidate the concept of inventories and their significance in accordance with the Standard Financial Accounting (SCF) and several international accounting standards, including International Accounting Standard 2 (IAS 2). The study examines the evaluation and classification of inventories and their influence on the financial performance of organizations. The paper examines the significance of environmental costs and their integration into inventory expenses to promote sustainable growth. The study encompasses an examination of the various facets of sustainable development and its objectives, along with offering recommendations to enhance openness and accountability in financial and environmental reportingItem The Term Start-up In Algeria: Concept Or Notion(جامعة الوادي University of Eloued, 2024-12-22) Boumendil, MaçylFrom 2019, following the promulgation of a regulatory framework for the benefit of start-ups, this latter has experienced growing popularity among various social categories (entrepreneurs, university teachers, accountants, media). However, an interest in these companies does not provide us with a good understanding of the meaning of the term startup in Algeria. Through a survey conducted with 112 respondents belonging to these categories, the results of the social study show that the term start-up does not benefit from a good understanding within this sample.Item Factors Affecting Healthcare Professional’s Adoption Of The Electronic Medical Records Systems(جامعة الوادي University of Eloued, 2024-12-22) Bouhadjeb ,Madjida; Terbeche ,MohamedThe purpose of this research is to examine the factors affecting the use of Electronic Medical Records (EMR) by medical staff members, including doctors and nurses, at Shabaan Hamdoun Hospital in Maghnia, Tlemcen Province. In order to investigate their effects on healthcare professionals' desire to embrace the system and its actual use, the study used the Technology Acceptance Model (TAM) and added external variables such data security, self-efficacy, management support, and infrastructure. A custom created questionnaire was used to gather information from a sample of 156 healthcare professionals, drawn from a population of 381 healthcare workers. Using SPSS 27, multiple linear regressions were used to evaluate the data and look at the correlations between the variables. The findings demonstrated that healthcare professionals' intention to use electronic medical records is positively and directly influenced by perceived usefulness, ease of use, data security, self-efficacy, and management support. While infrastructure had no significant impact, suggesting it may not be the primary barrier. Additionally, the actual use of the system was strongly and positively affected by the intention to use.Item The Influence Of Total Quality Management On The Development(جامعة الوادي University of Eloued, 2024-12-22) Boulahlib, LoutfiTotal Quality Management (TQM) and the development of intellectual capital go hand-in-hand in organizations. TQM enables continuous improvement and customer satisfaction, which are essential for success in a knowledge-driven economy. TQM intersects with knowledge management, creating, utilizing, and preserving intellectual capital. Examples of TQM success stories include Toyota, General Electric, Tesla. Intellectual capital fuels innovation, adaptability, and strategic decision-making, providing a sustainable competitive advantage. The challenges in implementing TQM for intellectual capital include resistance to change and resource constraints. However, there are strategies available to overcome these challenges and maximize knowledge assets. TQM plays a critical role in enhancing intellectual capital and offers recommendations for organizations seeking to optimize their knowledge assets.