bluuebunny/crossref_metadata_2025 huggingface dataset:
Green Practices in Quick Service Restaurants: Dimensions and Obstacles
Authors: Ahmed Elsaied Mohamed
Published: June 2023

Environmental sustainability is become an essential part of business practices in allindustries. The restaurant industry has tended to be slower to adopt green practices thanother segments of the hospitality industry, but they are currently following suit and areadopting practices that are beneficial for the environment and reduce the negativeimpacts. This research aims to identify to what extent the investigated quick servicerestaurants (QSRs) chains in Greater Cairo implement the green practices. In order toachieve this aim, personal interviews questions were prepared with a random sample ofthe managers with 96 managers in investigated international QSRs chains in GreaterCairo. The results of the filed study showed that the majority of the investigatedrestaurants indicated that the level of implementation of green practices was moderate.Also the results showed that from the obstacles of the implementation of green practices;Lack of knowledge of the managers and employees with green practices and thedimensions of its implementation, lack of financial resources. Also the results showedthat from the benefits of implementation of green practices; increase profitability byreducing operation, increase customer satisfaction by providing safe organic products
واقع الابتكار الحكومي في الدول العربیة وسبل تطویره، تجربة الجزائر، الإمارات والمغرب
Authors: رولامي عبد الحميد
Published: June 2023

This study highlihts the reality of innovation in the governments of three Arabcountris : Algeria, Morocco, and United Arab Emirates. We relied on comparing theGlobal Innovation Index with the Global Development Indicators of Science andTechnology, We tried to know the impor e of innovation in the provision of publicservice and in economic development as well.As a conclusion, we have made some suggestions and recommendations that may helpthese governments to invest in government innovation to develop their performance.
تعدد بدائل القیاس المحاسبي وفقا لمعاییر المحاسبة وأثرها على الأزمة المالیة العالمیة )(2008-200
Authors: رزیقات بوبكر
Published: June 2023

The aim of this study is to identify the causes and consequences of the globalfinancial crisis (2007-2008) from an accounting perspective. In view of the complexity ofthe causes of the global financial crisis and the tendency of many opinions to bechallenged and accused of accounting standards, especially those relating to accountingmeasurement, especially fair value, the researchers discussed the presentation ofmeasurement alternatives and accounting valuation in accordance with InternationalAccounting Standards (IAS / IFRS). The analysis of accounting measurement risk and itsrole in the global financial crisis. The most important measures taken before theInternational Accounting Standards Board (IASB) and the US Financial AccountingStandards Board (FASB) during and after the global financial crisis. The researchersfound that the expansion of high-risk mortgages is one of the main causes of the globalfinancial crisis. There are many negative effects of this crisis on the economies ofdeveloped and developing countries. There is an exaggeration in criticism of fair valuestandards. Accounting Legislation (IASB) and the US Financial Accounting StandardsBoard (FASB) have not had precedent by taking several measures, measures and steps.IASB issued several amendments and improvements and issued several standards, suchas the amendment of IFRS 7 to improve fair value disclosure techniques for financialinstruments, and IFRS 9 Financial Instruments issued in 2009. IFRS 13, Measurement offair value.
أثر التسویق الداخلي على ضمان جودة خدمة التعلیم العالي من وجهة نظر الموظفین بكلیة التكنولوجیات الحدیثة للمعلومات والاتصال بجامعة ورقلة
Authors: منصوري إلهام
Published: June 2023

The study aimed to identify the importance of internal marketing and the degree ofadoption by the university of this concept, and the effect of this concept on improving thequality of their educational outputs. The sample of the study was in all employees in thefaculty of modern information technologies and communication at the University ofKasdi Merbah Ouargla, which has 30 employees. In order to test the evaluations of theirviews, a questionnaire was designed, composed of two pillars of the internal marketinghub: Training, Empowerment, Incentives, Working Groups. The second axis is thequality of the higher education service.The study found that there is importance to both after training, empowerment andteams and a positive reflection on the quality of educational service, while there was alack of attention to the dimension of incentives. The study recommended that moreattention should be paid to the incentives granted to employees, especially those whoachieve outstanding performance in providing educational services.
خدمات الصیرفة الالكترونیة في البنوك الجزائریة دراسة حالة القرض الشعبي الجزائري
Authors: أوصغير الويزة
Published: June 2023

This study aims to identify the reality of the availability of electronic bankingservices in Algerian banks, what distinguishes the electronic banking service in theAlgerian banks is that are still at an initial stage through the introduction of debit cardsand the introduction of some ICT in the banking sector.The Algerian People's Loan is one of the oldest bank institutions in Algeria whichhas been able to develop its customer service systems by introducing the advancedsystem of cards to its banking services, whether by drawing or paying at the national orinternational level, and to using the method of providing the service across the line.
إدارة الجودة والاعتماد الأكادیمي في التعلیم العالي
Authors: د. رحال نصر
Published: June 2023

Ce document vise à Connaissance des critères et indicateurs Assurance de la qualitéet de l'accréditation académique, la connaissance des exigences et des conditions d'accès à la Ainsi laréalisation de l'accréditation académique,Pour mettre à niveau l'efficacité et la compétitivité de laproduction de l'éducation, qui est atteint avec la présence des facultés de l'université sur tout la carte descollèges et des universités en suspens, tant au niveau local ou global, qui reflète positivement sur le marchédu travail, En outre, les États arabes et occidentaux qui ont travaillé à la mise en œuvre du système dequalité dans leurs établissements d'enseignement supérieur sont approchés en vue d'obtenir des produitséducatifs de haute qualité et des spécifications universelles.
رأس المال الجريء الإسلامي: نموذج للتوفیق بین التمویل برأس المال الجريء والتمویل التشاركي الإسلامي
Authors: مجدوب بحوصي , عریس عمار
Published: June 2023

Because of the inadequacy of traditional funding in providing the necessary financial resourcesfor projects to ensure sustained, as a result, alternatives have emerged in new and more efficientand effective, can play an important role in investment funding and other traditional methods offinancing, including venture capital funding and financing the system of participation, since eachparticular method and the nature of the private funding is distinguished from each other in thefinancing of various investment projects.Where is the essence of the problem this paper proposed in an attempt to study the components offunding venture capital and system participation, as well as to identify the financing risks in bothsystems, in addition to a comparison between funding the puppet regimes in terms of similaritiesand differences and the conclusion method allowing for the reconciliation between the twosystems in funding
دور التخطیط السیاحي البیئي في استدامة المناطق الأثریة: دراسة حالة منطقة أهرامات الجیزة
Authors: یحیي شحاته الزق
Published: June 2023

No doubt that environmental tourism planning is one of the methods that have recently emergedto manage and develop archaeological sites, improve the level of services provided in those sites,preserve their environment from degradation and hence sustainability. Therefore, this researchaims to shed light on the concepts of environmental tourism planning and the concepts ofsustainability of archaeological sites. In addition to, this study is an application to one of theimportant tourist attractions in Egypt, the area of the pyramids of Giza, and the study reached theimportance of environmental tourism planning to achieve the sustainability of archaeologicalareas and the need to enact laws and legislation that contributes to achieving this andcoordination between the ministries concerned, each with regard to the integration of the publicand the sustainability of archaeological areas.
انعكاسات تقلبات سعر الصرف على عملیات الاستیراد و التصدیر في الشركات التجاریة
Authors: بوعظم منیر
Published: June 2023

Le dinar algérien a connu une baisse significative, puisque l'Algérie n'avait jamais atteint unniveau record et que les conséquences de l'effondrement de la monnaie ne se limitaient pas auxcitoyens, mais aux entreprises commerciales produisant et important des matières premières ou.d'autres produits destinés spécialement à l'exportationUn certain nombre de mesures ont été mises en œuvre et les mesures les plus importantes qui ontété adoptées sont l'introduction du système de licences dans le domaine des importations et desexportations, ce que l'on appelle l'autorité autorisée.Mots clés : Conséquences – effets - vicissitudes du taux de change – Opérations d’import /export - Algérie
الاقتصاد الدائري كمدخل إبداعي للحد من البصمة البیئیة وتحقیق التنمیة السیاحیة المستدامة: دراسة نظریة وتحلیلیة
Authors: الرمیدي بسام سمیر
Published: June 2023

The study aimed to analyze the role of the circular economy in reducing the ecological footprint,the negative effects of tourism on the environment and achieving sustainable tourismdevelopment. The researcher relied on the descriptive and analysis approach to achieve theobjective of the study. The study concluded that the circular economy represents the creative andstrategic approach to reduce environmental degradation resulting from the negative practices oftourism activities, reduce the ecologicalfootprint and ensure the sustainability of tourismdevelopment.
قراءة في مؤشر القدرة التنافسیة العالمي بإستخدام طریقة التحلیل إلى مركبات أساسیة- )(ACP دراسة حالة دول الشرق الأوسط وشمال إفریقیا لسنة-)(201
Authors: بقباقي مسعودة
Published: June 2023

Cette étude vise à identifier les sous-indicateurs les plus importants de l'indice de compétitivitémondiale, qui ont un impact sur la compétitivité internationale dans les pays de la région MENA,Nous avons utilisé La méthode d’analyse en composantes principales pour connaître lesdifférentes relations entre les variables dans l'échantillon de l'étude, Ainsi que la formation degroupes de pays différenciés selon l'indice de compétitivité globale GCI, L'étude a conclu quel'indice de l'infrastructure est le plus influent sur la compétitivité internationale des pays étudiés
أثر نظام المعلومات على تحلیل العلاقات الاقتصادیة بین المؤشرات - الناتج المحلي والإنتاج الصناعي في الجزائر
Authors: هیشر أحمد تجاني , غانیة نذیر
Published: June 2023

The industrial information system in the structure of the statistical authority reflectsthe extent of the state's culture in the interest of the growth of its economy because of theindustrial information in providing data on economic indicators. This is an interest in thedeveloped countries. The countries are volatile. The information systems of the countries arepoor from the recent data and if they are flawed, they are contradictory to the economic theory,making the researcher difficult to analyze and interpret their results and find it difficult to modelthem within a mathematical law. In this work, we tried to know the status of the industrialinformation in the Algerian economy. We took the GDP and IND indices in Algeria during theperiod 1970-2015, so we used the data of the World Bank for the indicators of the Algerianeconomy and the Algerian National Statistics Bureau ONS. With these data we examined theeconomic relationship between the two variables. The results of the joint integration test showeda long-term equilibrium relationship with a one-way GDP to IND short- and long-term causality.This result is not consistent with the economic theory called the Caldor hypothesis.
معوقات البحث العلمي فى كليات السياحة والفنادق: دراسة حالة على كلية السياحة والفنادق جامعة المنصورة
Authors: زهرى محمد عبدالفتاح
Published: June 2023

Scientific research in institutions of higher education requires a clear scientific strategy andapplicable and before that a supportive political administration. Its believes in the importance ofscientific research in the progress and development of countries and societies, it also needsqualified academic and academic departments and is carried out by creative scientists in theirfields, aware of the conditions of their countries and their needs, they are able to investigateeverything that is new and ask questions and receive answers. The observer for the status ofscientific research in Egypt notes that there are many obstacles and difficulties that hinderscientific research and limit its performance to its expected role which led to the delay of theprocess of development and progress. The study aimed at studying the obstacles of scientificresearch in the Faculty of Tourism and Hotels. To achieve this goal, 100 survey forms weredistributed on the sample of the research and 88 forms were analyzed by using Spss program, Theresults found that the university did not allocate budgets to carry out scientific research inappropriate ways, Lack of cooperation from the staff in the institutions assigned to the field partfor fear of being questioned if they cooperated with the researcher without the approval of theirsupervisors in the work, the supervisor does not have sufficient time to supervise and follow upthe thesis. The research recommends activating the role of libraries in faculties and equippingthem with an internet network connected to the global data network to facilitate researchers inobtaining periodicals and scientific researches, as well as the need to contain the number ofconferences and scientific meetings, electronically and Paper to facilitate the follow-up of
The impact of intellectual capital disclosure in supporting theorganizational performance
Authors: عبد الكريم جاسم أحمد , صباح شعير حاضر , فخري محمد محمد
Published: June 2023

Intellectual Capital has become one of important tools to achieve organizations success in thebusiness world. Therefore, it is important to consider the intellectual capital in order to determine theeconomic value of any organizations. The disclosure of intellectual property and its basic components isessential to show the Organization independency as it has direct impact on its performance. This objective ifthe study is to measure the impact of the disclosure of intellectual capital and subsequently on theorganizational performance in selected Iraqi organizations. The study has hypothesized that there is a directimpact the disclosure of intellectual capital on the organizations performance in selected organizations ofIraq. The study has employed the descriptive approach and secondary source of data from previous studiesand primary source of date through the questionnaire based survey, which formed the conceptual frameworkof the study. The results of the study showed that there is negative impact of the on the intellectual capital ifthe organization has not adapted the disclosure.
Activating the role of local communities in the framework of the partnership for sustainable local development - a policy clusters in the French experience as a model
Authors: العابد لزهر , دهان محمد
Published: June 2023

The study aims at clarifying how to activate the role of local communities in achieving sustainable localdevelopment through the partnership mechanism, by presenting the experience of cluster policy in France as a model, The study concluded that local communities form a partnership between them and the publicprivatepartnershiptocarryoutdevelopmentprojects.

The

study also found that the intervention of local communities as an active partner for achievingsustainable local development through contributing to the creation of clusters is a member of the board ofdirectors. It also contributes to financing and educating various stakeholders about the importance ofestablishing partnership agreements to achieve research projects of a sustainable nature.
The impact of applying distributed leadership and charismatic leadership on organizational cynicism: applied study on the Egyptian travel agents
Authors: Alramidi Bassam
Published: June 2023

The study aimed to identify the effect of applying distributed leadership and the charismatic leadership on the organizational cynicism of the Egyptian travel agents' employees. To achieve the objective of the study, the researcher distributed 450 survey forms to a sample of employees in the Egyptian travel agents category "A" in the Greater Cairo. Only 407 valid forms for analysis using SPSS V.25 and SAS V.9.1. The study found that the Egyptian travel agents apply distributed leadership and charismatic leadership, as well as they have a low level of organizational cynicism. The study also found that applying distributed leadership and charismatic leadership has a significant and negative impact on the organizational cynicism of the employees of these agents.
The Reality of Applying The Dimensions of The Quality of Service of Higher Education and its Impact on The Development of Organizational Commitment: A Survey Study of a Sample of The Teaching of the University of Kirkuk
Authors: Khazaal Baser
Published: June 2023

Testified last year's great interest in adopting the dimensions of service quality in educational institutions, which is reflected on their commitment to their organization's commitment to the institution and their direction, hence the study aimed to measure and analyze the impact of the link and relationship between the dimensions of quality of service and of b (tangibility, reliability, responsiveness, safety, and emotional) as independent variables and (organizational commitment) as a dependent variable, as well as the discovery of the amount of variation in the effect of dimensional referred to in the organizational commitment to development among faculty members. I have been using the questionnaire form as a tool to collect study data and to achieve their goals of definition The study variables and the nature of their relationship, was the University of Kirkuk, a field of study.The study found a number of conclusions notably that the dimensions of service quality are linked and affect moral commitment to organizational, and under some proposals that will contribute to draw the attention of the administrative leaders of the colleges surveyed to identify the roles of these dimensions and the search for the most important mechanisms and means to be adopted has offered being an important dimension to the development of organizational commitment of faculty members as the cornerstones of the educational process so it has to be attention to this aspect
The role of information system quality in supporting decision-making in the economic enterprise: a case study of the Algerian Telecom Corporation for Mobilis
Authors: Chahid Houda
Published: June 2023

his study seeks to highlight the role of the information system on the effectiveness of thedecision process, MOBILIS Foundation level answer to the problem at hand and verify hypotheseswe conducted this study on a sample of employees, have been using descriptive analyticalquestionnaire was designed, composed of 22 paragraph to answer them to see how muchinformation system on decision process, We have adopted in the analysis results and testhypotheses on statistical analysis software Spss and using a number of statistical methods: simpleregression, analysis of variance and multiple regression by gradient method, the study found arange of results: significant differences Statistic between information system and effective decisionmaking in Algeria for Mobile Communications Corporation.
دور الوكالة الوطنية لدعم تشغيل الشباب في خلق المسؤولية الاجتماعية لدى الشباب المستثمرين -د ا رسة حالة وكالة تبسة-
Authors: Bouderdja Ramzi
Published: June 2023

En raison des pressions et des changements qui ont eu lieu dans l'environnement de travail des entreprises, une prise de conscience croissante de la nécessité d'intégrer les dimensions de la responsabilité sociale dans les activités économiques des petites entreprise privées, et ceci dans tous les processus de développement en tant que partenaire à part entière dans la vie quotidienne de la communauté. L'engagement de l'entrepreneur à adopter la responsabilité sociale repose essentiellement sur ses convictions et ses attributs de croire à la nécessité de contribuer à l'avancement de la société et de son développement, selon les ressources et le potentiel qu’elle possède son entreprise, à ce stade là apparaitre le rôle de l'agence nationale de soutien à l'emploi des jeunes (ANSEJ) qui est la plantation de l'esprit d’initiative chez les entrepreneurs qu’elle soutenus et d'inculquer les notions de responsabilité sociale dans une perspective stratégique plus organisée et plus efficace pour assurer la compatibilité entre la performance économique et la performance sociale, éthique et juridique. Cette étude a montré que l'agence de Tebessa n'exerce pas son rôle désiré, ni sur les conditions de prêt lors de l'étude du projet ni dans la formation destinée aux jeunes entrepreneurs, l’édite étude a suggéré la nécessité d'inclure le thème de la responsabilité sociale dans les programmes de formation et de suivi les jeunes investisseurs en permanence pour les motiver d’exercer les démentions de la responsabilité sociale.
financial integration and its impact on economic growth in the Arab countries
Authors: AL- Momani Tayseer Ali , Al-momani Mohammed Abdel-karim
Published: June 2023

Economic growth is one of the most important economic indicators that has occupied agreat deal of interest of economists and decision makers in countries, especiallydeveloping countries, which seek to improve their standard of living by raising thegrowth rates of real GDP per capita. In this context, the present study seeks to explore thepossibility of achieving economic growth of Arab countries through financial integration
Sustainable Desert Tourism as a Way to Promote Internal Tourism in Algeria Study of The Experiences of Some Arab Countries
Authors: Medjdoub Khayra , Tawiti Mostapha
Published: June 2023

This study address the issue of sustainable tourism development desert by highlighting the elements ofattraction of desert tourism in the Arab world in general and the Arab Maghreb in particular, to submit aproposal on how to optimize the use and successful recruitment of natural resources while creating theright climate to attract investment in the context of achieving ecological balance integrated between thevocabulary of the desert environment and the needs of tourism development to give the perception of aninsurance mechanism for the ecosystem, and display as well as the experiences of some countries of theMaghreb (Algeria, Tunisia and Mauritania) in the field of sustainable desert tourism.
Financial Development and Economic Growth Nexus: Evidence From Algeria Lien entre développement financier et croissance économique: témoignages de l'Algérie
Authors: Hafsaoui Nour El Houda , Khallout Allaoua , BOUCHELAGHEM Amirouche
Published: June 2023

This research paper represents a brief summary of both the theoretical and theempirical frameworks of the most important researches related to the study of therelationship between financial development and economic growth. A standard study wasconducted to investigated the nature of the relationship and to determine the role of theAlgerian banking system in promoting the economic activity during the period (1990 –2014) relying on a set of tests, including the test of cointegration of variables, and vectorerror-correction model. In addition to Granger’s causality, using only the financialvariables, and then applying the model using macro variables (financial and realvariables) as to identify the most influential factors on economic growth .The study concluded that there is a one-way long-term causal relationship betweenbanking system and economic growth. While the Granger’s causality test indicates a onewaycausal relationship between economic growth and investments.
Box-jenkins methodology as an effective econometrics method for predicting energy consumption - Case Study of oil and gas consumption in Algeria
Authors: Atrousse Souheila , Benzaou Abderazak , Atrousse Sabrina
Published: June 2023

In this paper we aim to highlight the energy and its various sources because of its importancein all sectors and we also aim to highlight the most important source of non-renewable energy,namely petroleum and gaz, and this is due to the increase in consumption, especially in recenttimes, which led specialists to search for methods that allow us to study the amount of theirconsumption and predict their future values and this in order to obtain results close Very fact.To achieve this, we have implemented the Box-Jenkins methodology with its different stageson the time series annual consumption of gas and petroleum in Algeria in order to obtain aneconometrics model we found that the methodology is a successful econometrics method thatallows drawing up future plans and strategies as well as appropriate and timely measures anddecisions.
Determinants of the entrepreneurial intention among university students: Field study on a sample of SIDI BEL ABBÈS University students
Authors: Alili Amine , Mahi Keltoum
Published: June 2023

This paper aims to identify the determinants of entrepreneurial intention among Algerian students. so thatentrepreneurship has become the source of interest of many countries because it has been considered a keyissue of economic growth and development through job creation, revenue generation, and hence wealthcreation, Since most literature agreed that entrepreneurial intention can be determined by using Theory ofPlanned Behavior (TPB) and Event Theory, So that we used the theoreticians in our study to arrive atidentifying 6 external variables there are personality traits, social recognition, self-efficacy, training andentrepreneurial education, entrepreneurial attitude. To achieve this purpose we used a questionnaire, whichwas distributed, to about 120 students from the University of Sidi Bel Abbès, while only 100 validquestionnaires were analyzed through Partial Least Squares-Structural Equation Modeling (PLS-SEM).theresult showed that personality traits, self-efficacy, and entrepreneurial attitude had a positive significanteffect on entrepreneurial intention and that the effects of social recognition and training and entrepreneurialeducation are not significant.
The fiscal review as a mechanism to guarantee the rights of the public treasury in Algeria An applied study of SAIDA Tax Center during the period 2014-2018
Authors: Djebbouri Mohamed , Ouessai Rabah , Rahmani Ahmed
Published: June 2023

The purpose of this study is to highlight the role of audit fiscal in guaranteeing the rights of the publictreasury by combating fiscal evasion and finding errors and omissions by taxpayers and correcting them inorder to support the Algerian fiscal system, which is considered as a license giving the taxpayers thefreedom to submit their periodic and annual tax statements. In order to establish a serious scientificapproach to the problem of research, this study is intended to reflect the procedures of audit fiscal, which isa preventive and punitive measure. It stands in the face of the increasingly negative practices, based on theaccounting audit as one of the most important mechanisms of the audit fiscal
The role of the Internet in marketing tourism at travel and tourism agencies in Aden governorate from the point of view of tourist employees
Authors: Awad Ahmed Mahfoud Ibtihel
Published: June 2023

The objective of this study is to define the role of the Internet in marketing tourism services at traveland tourism agencies by identifying the point of view of the study sample members regarding themarketing tourism (service, price, promotion, distribution, individuals, physical environment, servicedelivery) using the Internet. To achieve the study objectives, the researcher chose the analytical descriptivemethod. The researcher also prepared a survey tool to collect data from the study sample, who wereselected using a comprehensive intentional method. Such sample comprised 39 workers employed bytravel and tourism agencies in Aden governorate. SPSS was also used for data processing and analysis ofsample members responses.The study concluded that the use of the Internet contributes significantly to marketing of tourismservice provided by travel and tourism agencies in Aden. In light of the findings of the study, a number ofrecommendations have been made. The most important of these recommendations are:Taking advantage of technological developments to expand marketing of tourist services, providingelectronic software and systems to protect customers, improving agencies’ material environment andcreating websites for agencies and banks as a means to improve tourism service marketing.
Environmental Spending: The Portal to a Sustainable, Green Economic Approach. Les Dépenses environmentales: Le portail d'une approche économique durable et verte
Authors: BOUZIDA SAOUSSEN , CHAOUI CHAFIA
Published: June 2023

Even though environmental problems are not new, we have only recently begun tounderstand their dimensions after observing the impact of environmental degradation onweakening economic development and decreasing its potential, and the main solution is“Environmental spending”. In order to that, this paper will present the different aspects ofGreen Economics on Environmental Spending as well as the successful OECD strategy asa guideline for future Algerian investments in the green field. Our main findings were thatAlgeria has paid some attention to the environment; however its efforts were not enoughand should be supported through some privet environmental investments. To conduct thispaper, we used the descriptive &analytical approach, data has been collected frommultiple sources which helped us to analyze the ideas, and connect them logically andscientifically.
Solidarity and Guarantee Fund for Local Communities in Algeria and its role in local development
Authors: Bouguedjan Wissam , Ouadah Ouaz
Published: June 2023

This study dealt with the issue of solidarity and guarantee fund for local communities in algeria throughthe presentation of the conceptual framework of local communities and the role of this fund in contributingto local development in algeria by addressing the activities of the joint community fund in 2017.
The effect of applying fair accounting on the quality of financial reports from the auditors' point of view (A field study for Saudi Telecom Company)
Authors: Dar aouadh Saloua
Published: June 2023

The study aimed to measure the effect of applying fair accounting on the quality offinancial reports from the auditors 'point of view through knowing the impact of interest in them,and showing the impact of accounting disclosure according to the basis of fair value on thequality of financial reporting from the auditors' point of view. The study examined the reality ofcompletion by applying fair accounting in the Saudi business environment. And themeasurement of the impact of accounting disclosure in accordance with the fair value on thequality of financial reports.
The impact of the business environment in Algeria on manufactured exports (1988-2018)
Authors: Hani Abdelmalek
Published: June 2023

To display the impact of the business environment in Algeria on manufactured exports (1988-2018). Itturned out that the variables of the political, legal, cultural, social, economic and electronic businessenvironment characterized by weakness and negativity in general.As a result, according to the ARDL model, current and future developments occurring in Algerianmanufactured exports are built economically on the basis of weak productive and competitive capacity andthe negative contribution of foreign direct investment. Therefore, the business environment in Algeria mustimprove. And productive, competitive and marketing performance should be increased to achieve positiveresults at the level of manufacturing export in the long term. And it is necessary to conclude newinternational multilateral agreements to raise manufactured export opportunities
Politique monétaire non conventionnelle entre le concept et son rôle dans la stimulation de l'économie
Authors: Sassi Mberak , Benchohra Madani , SOLTANI Wafa
Published: June 2023

The recent global financial crisis has characterized by the adoption of the major central banks of large-scale unconventional monetary policies to provide the incentives which stimulate demand, these policies that involve a large expansion of central bank assets, long-term interest rate cuts, credit facilities for families and companies, easing quantitative, and interventions in Currency and stock markets, providing liquidity in local and foreign currencies, and monetary policies at zero interest rates, and all these to boost the economic activity.
International trade contracts as a mechanism to boost foreign trade in the tourism sector
Authors: BEN DAOUD Soufiane , Loussadi BOUALITA
Published: June 2023

Le secteur de l’économie a devenu actuellement parmi les plus importants et le plus prioritaires dans les grandes économies à part l’industrie et l’agriculture. L’Algérie comme un payes qui considère le secteur pétrolière comme les seules sources des revenue public, pouce le gouvernement d’établir r une stratégie de la diversification économique pour la création des richesses hors hydrocarbure et la réalisation des objectifs de développement durable, par l’investissement, et surtout l’ouverture à l’économie mondiale et le commerceinternational.
Strategic planning and its role in crisis management. A case study of the Amal Institute for Orphans in the Gaza Strip
Authors: Hassan Diraoui Aymen
Published: June 2023

The research aimed to study the relationship between strategic planning and crisis management at the Amal Institute for Orphans in the Gaza Strip. The descriptive analytical method was used through the application of a comprehensive survey method for administrative leaders working in the Gaza Strip of (20) individuals. (18) questionnaires were retrieved with a response rate of (90%). Among the most important results presented by the research: There is a positive correlation between all dimensions of strategic planning (strategic vision ،strategic message ،strategic goals ،strategic analysis ،strategic choice) And crisis management at the Amal Institute for Orphans ،and the most important recommendations are: interest in strategic planning for its impact on Crisis management ،continuous training on strategic planning and crisis management ،especially young and ambitious cadres ،and assuming imaginary crises and their training in them ،adopted and developed independent administrative units concerned with strategic planning and crisis management.
Adopting internal marketing practices in SME’s : case study of state of setif
Authors: Bensedira Ammar
Published: June 2023

This research aims to highlight the extent of adopting internal marketing practices in SMEs, and the researcher in this study relied on two types of data, the first type based on books, studies and previous research, and the second was represented in the field study that included the design and distribution of form With the aim of collecting data from SMEs workers in The State of Setif as the study's stakeholders. Some of the basic concepts of internal marketing, its specifics in SMEs, as well as the basic activities of internal marketing were reviewed, in the end, and the conclusion was finally reached that there was a difference in the level of adoption of internal marketing in SMEs due to factors Personal and institutional.
The repercussions of the Coronavirus (COVID-19) pandemic on achieving the goals of the social dimension of sustainable development (2030) in the Arab region
Authors: بن عمورة سمية , هولي رشيد
Published: June 2023

Through this research, we aim to identify the repercussions that the Corona Covid-19 pandemic can have on the goals of the social dimension of sustainable development for the year 2030 in the Arab region,by using the descriptive and analytical methodology. We have concluded that this pandemic constitutes amajor obstacle for all Arab countries to achieve these goals on time, and will lead to the loss of several gainsthat were made before the pandemic, due to the size of the damage left, and the depth of the crisis in whichthe world flops.
Modernizing the Algerian tax system as a way to activate and develop the tax system
Authors: سعيدي شهرة , قمان عمر
Published: June 2023

In light of the rapid changes taking place in the world, and technological and economic developmentswhich Algeria was not immune from, the General Directorate of Taxes has initiated several reforms in linewith these transformations, this study addresses these reforms and aims to highlight the most important axesof modernizing tax administration. It was concluded that the General Directorate of Taxes had undertaken several reforms in the legislativeside as well as the structural side that had a positive impact on the cost-effectiveness and effectiveness of theAlgerian tax system, but it is not sufficient, it must be accompanied by special reforms at the level of thebanking system and the Algerian stock exchange and several laws that are fully related to the tax system.
Analysis of Credit Risk and its Impact on Financial Soundness - Analytical Study of the Bank of Baghdad in Iraq for the Period (2005-2019(
Authors: Faisal Djihad Djihad , Hassen Mohammed ali Saimaa
Published: June 2023

This research aims to study the effect of credit risk on financial soundness , The Bank of Baghdad was chosen in the city of Baghdad, which is one of the largest private commercial banks in Iraq , In addition, the bank has a presence in the Middle East and North Africa and consists of (7) partner banks (Bank of Baghdad in Iraq, Bank of Syria and the Gulf in Syria, Gulf Bank Algeria in Algeria, Jordan Kuwait Bank in Jordan, Tunis International Bank in Tunisia, Burgan Bank. In Kuwait, United Gulf Bank in Bahrain).  The time period for the search was for annual data from 2005 to 2019. The research started from a problem (Is there an impact of credit risk on financial safety indicators?) Due to its great impact on the success of banking activity. In order to analyze the effect, the SPSS statistical package program was used according to the simple linear regression method, The most important conclusions were reached, the presence of a statistically significant effect between credit risk indicators and financial soundness indicators, with the exception of the loan-to-assets ratio on the profitability index, because the level of significance (9.5%) is higher than the acceptable level (5%).
The Impact of Financial Depth on Economic Growth in Algeria: An Econometric Study Using ARDL Model for the Period (1980-2019)
Authors: مناد علي , بن منصور نجيم , بوقناديل محمد
Published: June 2023

This paper aims to measure and analyse the effect of the financial depth on the economic growth in Algeria during the period(1980-2019). Using the auto-regressive distributed lags model ARDL. The study uses the money supply M2 as a percentage of GDP to reflect the financial depth, and the GDP per capita to express economic growth. The study also uses the variables of trade openness, gross capital formation, and exchange rate as the control variables. The main finding of this research is the existence of long-term relation between the Financial depth and the economic growth in Algeria.
The Role of Takaful Insurance companies in Covering the Risk of Islamic Financial Institutions
Authors: بيراز نوال
Published: June 2023

This research paper aims to clarify the types of risks that Islamic financial institutions may face, as well as highlighting the role played by the insurance institutions of solidarity in covering the risks of Islamic financial institutions. This is in order to enhance its activities and business based on the insurance services provided to Islamic banks, Islamic investment funds and the Islamic stock market. This study concluded that Islamic financial institutions are exposed to a number of risks when exercising their functions and employing their funds. Which makes it resort to the insurance institutions of solidarity in order to cover these risks and reduce them. The existence of insurance institutions of solidarity today is very important due to the insurance services they provide to cover most of the risks and decrease their effects in the event of their occurrence
Contribution of the Cach Waqf to Achieving Sustainable Development International Experiences
Authors: مشري فريد , دوفي قرمية
Published: June 2023

Through this research, we aim to clarify the role of Cach Waqf in achieving sustainable development, the economic, social and environmental dimensions, to revive the developmental role of the endowment as an Islamic financing institution.

The study has come to Cach waqf  have a role in achieving sustainable development in its economic, social and environmental dimension through establishing and financing investment projects, reducing unemployment, providing a good healthy environment, protecting the environment and introducing the concept of green development
An Attempt of Projecting the Five Forces Model of Sector Profitability on Relationship Marketing and Customer Loyalty
Authors: بوبكر ياسين , قرفي يمينة
Published: June 2023

We can consider the loyalty of customer as a "delayed profit", and as a closer view on the influential factors on the decisions of the customer's loyalty, we will find that it's much closer to the influential factors of the profit of sector those were suggested by Michael porter in his famous model "five forces". Based on previous, it becomes possible to project the five forces model on the relationship marketing and the loyalty of customers since both are profit (somehow) and both could be influenced by almost same factors.
Digital FDI and economic recovery post-covid-19 pandemic: the case of the United Kingdom
Authors: Moukil Sara Samira , Attallah Lahcene
Published: June 2023

The objective of this research is to analyze trends of Digital FDI in the United Kingdom, and its role in post-COVID-19 pandemic economic recovery. The results of this research suggest that digital FDI will be a key driver of economic growth after the pandemic. Therefore governments must adopt policies and measures to create a favorable environment for digital FDI. Following a resilient success in 2019 in attracting FDI, and with investors seeing the country as likely to recover its attractiveness faster than the European average post-COVID-19 crisis, the UK starts from a strong base.
The Impact of Implementing Corporate Governance on Improving the Quality of Financial Information-A Case Study of Beni Haroun Mills Company, Mila Branch-
Authors: بشرى نمديلي بشرى , صلاح الدين كروش صلاح الدين
Published: June 2023

Through this study, we aim to highlight the impact of corporate governance on improving the quality of financial information, and the role that governance plays in facing conflict within the company by activating its principles. The study concluded that there is no significant agreement between the conceptual framework of corporate governance and the reality of practices that encourage the adoption of governance principles in the Algerian enterprise in general, and in the Beni Haroun Mills Company in particular. It can be said that adopting corporate governance principles in the institution under study affects 69% of improving the quality of financial information.
The Factors Affecting the Production of Manufacturing Industry in Palestine
Authors: الكحلوت هشام عبد الكريم إبراهيم
Published: June 2023

This study aimed at identifying the most important factors that affect the production of manufacturing industry in Palestine by conducting a test on the impact of industrial exports, inflation, foreign direct investment, grants and foreign aid, as well as the production of manufacturing industry in Palestine. The descriptive-analytical methodology was used by relying on standard methods to study the factors affecting the production of the manufacturing industry in Palestine. Secondary sources were relied on to collect data by relying on a desk survey of literature related to the research topic as those sources included books, periodicals, published studies and reports that were issued by official authorities to collect data on the study variables. The study community has represented the establishments operating in the manufacturing industries sector in the Palestinian territories. The factors affecting the production of manufacturing industry in Palestine were studied by using the time series during for the period (1996-2018). It relied on modern methods in studying the factors affecting the production of manufacturing industry in Palestine and identifying their statistical characteristics through the use of time series analysis method and the joint integration of Johansson. The model of this study was also estimated through the ordinary Least Squares method (OLS). It concluded a set of important results that were represented in the presence of a positive moral effect of statistical significance for industrial exports on the Production of Manufacturing Industry in Palestine, which is related to the role these exports play in providing foreign currencies to the country and enabling investors in the manufacturing sector to achieve a steady capital expansion as a result to maximize the profitability rates associated with exporting. In addition to the presence of a negative impact with a significance for the rate of inflation in the Production of Manufacturing Industry in Palestine. finally, the results also showed that there was no statistically significant effect for both grants, foreign aid and investment Direct foreign production in the manufacturing industry in Palestine. The study recommended the necessity for the Palestinian National Authority to provide the necessary infrastructure to facilitate the work of the manufacturing sector to enhance its ability to expand production. This is can be done by focusing on establishing well-prepared border industrial zones. Besides, the establishment of industrial zones within the municipalities borders to gather the scattered factories within Residential neighborhoods in Palestine.
Ports: the weak link in the supply chain in Algeria
Authors: GUERMAH Hayet
Published: June 2023

Port performance is one of the essential elements to optimize the international logistics chain and guarantee the flow of world trade.

      This article exposes the problem of ports and logistics in Algeria. In fact, the control of logistics costs goes hand in hand with the commercial opening of a country. Today, voices are being raised to condemn the blatant lack of specialization at the level of Algerian ports. A specialization that contributes significantly to improving port efficiency. This study also analyzes the causes of port inefficiency in Algeria as well as the various obstacles from which the overwhelming majority of Algerian ports suffer as well as their effects on the optimization of the logistics chain.
The Challenges of Adoption of Circular Economy: Case of China
Authors: Rahmani Mounir
Published: June 2023

China, as a developing country, faces many challenges in resource supply and waste assimilation. Thus, China urgently needed a new model of sustainable development that would be able to overcome the current dilemma and “improve resource productivity and eco-efficiency.” In this case, the circular economy was introduced to help China to enter a more sustainable economic structure. The purpose of this research paper is to present the model adopted by China for the deployment of CE and to present the challenges China faces in order to draw the main lessons for the introduction of CE in Algeria