Browsing by Author "Aissaoui, Nasreddine"

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    ACCESSIBILITY AND ATTRACTIVENESS OF PRIMARY CARE SERVICES IN ALGERIA
    (Oum-El-Bouaghi University, 2017) Aissaoui, Nasreddine; Brika, Said
    The restructuring of basic health care structures represented by public institutions nearby care in Algeria, according to Executive Decree 07/140 of 19 May 2007, could have effects both positive and negative: positive effects as we quote the approximation of diversified health services towards the citizen. As for the negative effects they live in ignorance of the real role of this kind of structure, namely the prevention in the broad sense of the term before the one of care. Among the results of our case study on the 7 wilayas of eastern Algeria, we noted: a small financial allocation and a shortage of medical and paramedical human resources, which have frozen the role of these NHPF, and which have favored the caregiver’s recourse to hospital emergencies. On the other hand, we have also noticed the sufficient number of these structures throughout all the communes of the country and their proximity to the living environments, despite the derisory number of services rendered, which were able to meet certain needs of the inhabitants.
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    Integrating risk-based auditing standards
    (Université d'Oum El Bouaghi, 2023-06-30) Boukersoul, Nasre Eddine; Aissaoui, Nasreddine
    The purpose of this research paper is to investigate whether the risk-based auditing standards embodied in ISA/NAA 200/315/330 might be reflected in the conduct of an audit of financial statements in Algeria. To address this issue, we collected responses from a sample of auditors in two wilayas in eastern Algeria, Batna and Oum El Bouaghi, on their perceptions regarding the degree of integration of risk-based auditing standards (hereafter R-ISAs) in audit engagement. The results provided evidence that the reflection of R-ISAs is absolute and evident, but changing perspectives toward risk-based auditing is questionable and may not seem as promised as in the R-ISAs due to controlling factors associated with R-ISA regulations.
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    La comptabilité bancaire algérienne des produits financiers
    (Université d'Oum El Bouaghi, 2025) Hammoudi, Falleh; Aissaoui, Nasreddine
    La finance islamique a récemment enregistré une expansion significative tant à l'échelle mondiale que locale, en raison de sa capacité de résilience face aux crises économiques, ce qui a encouragé plusieurs pays, tant arabes qu’étrangers, à l’adopter. Toutefois, cette industrie se heurte à des défis importants, notamment l’inadéquation des normes comptables internationales existantes, telles que les IAS/IFRS, aux spécificités des institutions financières islamiques. Pour combler cette lacune, l’Organisation de Comptabilité et d’Audit pour les Institutions Financières Islamiques (AAOIFI) a élaboré des normes comptables islamiques conçues pour respecter les principes et caractéristiques propres à ces banques. La présente étude se propose, dans un premier temps, d’examiner les convergences et divergences entre les normes AAOIFI et les normes IAS/IFRS et, dans un second temps, d’évaluer l’état actuel de la finance islamique en Algérie ainsi que les perspectives d’adoption des normes AAOIFI dans ce contexte. En s’appuyant sur une analyse comparative des cadres normatifs et une analyse thématique approfondie de 26 entretiens semi-directifs réalisés auprès d’acteurs clés du secteur bancaire algérien, les résultats mettent en évidence des divergences substantielles, attribuables à l’alignement des normes AAOIFI sur les principes de la Charia, ainsi que des similitudes en matière de transparence financière. Bien que la finance islamique connaisse une progression en Algérie, son développement reste freiné par plusieurs contraintes, telles que l'insuffisance de formations spécialisées, la faible sensibilisation du public et la dualité du système bancaire. À court terme, l’adoption des normes AAOIFI apparaît peu probable en raison de facteurs humains et politiques, bien qu’elle puisse devenir envisageable avec une mobilisation accrue dans ces domaines. Islamic finance has recently witnessed significant growth both globally and locally, due to its resilience to economic crises, which has encouraged several countries, both Arab and foreign, to adopt it. However, this industry faces major challenges, particularly the inadequacy of existing international accounting standards, such as IAS/IFRS, in addressing the specificities of Islamic financial institutions. To bridge this gap, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) has developed Islamic accounting standards designed to adhere to the principles and characteristics unique to these banks. This study aims, firstly, to examine the convergences and divergences between AAOIFI standards and IAS/IFRS, and secondly, to assess the current state of Islamic finance in Algeria as well as the prospects for adopting AAOIFI standards in this context. Based on a comparative analysis of the accounting frameworks and an in-depth thematic analysis of 26 semistructured interviews conducted with key actors in the Algerian banking sector, the findings highlight significant divergences, largely attributable to the alignment of AAOIFI standards with Sharia principles, alongside similarities in terms of financial transparency. While Islamic finance is making progress in Algeria, its development remains hindered by several constraints, such as the lack of specialized training, low public awareness, and the duality of the banking system. In the short term, the adoption of AAOIFI standards appears unlikely due to human and political factors, although it could become feasible with increased efforts in these areas. شھدت الصیرفة الإسلامیة في الآونة الأخیرة توسعًا ملحوظًا على المستویین العالمي والمحلي، وذلك بفضل قدرتھا على الصمود أم ام الأزم ات الا قتصادیة، مم ا دفع اعلدید من ادلول، سو اء اعلر بیة أو الأج نبیة، إل ى تبنیھ ا. ومع ذ لك، تو اجھ ھذه ل خصوص یات ، IAS/IFR S الصناعة تحدیات ك بیر ة، أبرزھ ا عدم م لامءة المع اییر المح اس بیة الدو لیة الح الیة، م ثل مع اییر املؤسس ات امل الیة الإسلام یة . و لتج اوز ھذه افلجو ة، قامت ھ یئة املح اس بة و ال مر اجعة لل مؤسس ات ال م الیة الإسلام یة بو ض ع مع اییر مح اس بیة إسلا م یة مص ممة لتر اعي الم بادئ و الخص ائص الفر یدة لھذه ابلنوك . تھدف ھذه (AAOIFI) ، IAS/IFRS والمع اییر الد ولیة AAOIFI ادلر اسة، في امل قام الأول، إل ى تح لیل نقاط اتلقارب و الاخ تلاف بین مع اییر في ھ ذ ا AAOIFI وف ي الم قام الثاني إل ى تقییم و اق عا ل ص یر فة الإسلا م یة في الجز ائر و اس تشر ا ف إمك انیة تبني مع اییر السیاق. واستنادًا إلى تحلیل مقارن للإطارات المحاسبیة وتحلیل موضوعي معمق ل 26 مقابلة ش بھ موج ھة مع فاع لین ریئس یین في القط اع المص ر في الجز ا ئير ، أ ظ ھرت النتائج وجود تباینا ت جوھ رةی تعود بش كل ك ب یر إل ى ال تزام مع ای یر بامدب ئ الشر یعة الإسلا مةی، إل ى ج انب وجود تش ا بھا ت في مج ال الش فافیة الم ال ی . ة ورغ م أن الص یر فة الإسلا م ی ة AAOIFI تشھد تطورًا في الجزائر، إلا أن نموھا ما زال محدودًا بسبب مجموعة من العوائق، مثل نقص التكوینات المتخصصة، أمر غ یر AAOIF I وضعف الوعي الع ام، و از دو اج یة النظ ام المص ر في . وع ل ى المدى الق ص یر ، یبدو أن تبني مع ای یر محتمل بسبب عوامل بشریة وسیاسیة، رغم أنھ قد یصبح ممكنًا مع تعزیز الجھود في ھذه المجالات.