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Item 2016- الانفاق الاستثماري العام بالجزئر في ظل تقلب إيردات النفط خلال الفترة 1990(جامعة أم البواقي, 2021) دالي, سعيد ةيعتمد تمويل المشاريع الكبرى بالج ا زئر على عائدات المحروقات ومنها النفط ، رغم أن هذا لا يعتبر آمنا بسبب تقلبات أسعار النفط في السوق العالمية، وتعد هذه الورقية د ا رسة لبحث إشكالية تقلبات عائدات النفط ومدى انعكاسها على الانفاق الحكومي بالج ا زئر ، من خلال استخدام نماذج تصحيح الخطأ لد ا رسة العلاقة بين عائدات النفط وحجم الانفاق الاستثماري 2016 ، وقد وصلت الى - الحكومي ممثلا في اجمالي نفقات التجهيز خلال الفترة 1990 نتيجة مفادها أن تغير عائدات النفط بوحدة واحدة يتبعه تغير في الانفاق الاستثماري بمقدار %32 ، وهو قدر ضعيف وهذا ا رجع لكون عائدات النفط وحدها نسبة قليلة مقارنة بعائدات المحروقات الكلية ضف لذلك عدم كفايتها لتغطية الانفاق الاستثماري بالج ا زئر، أما حسب تقدي ا رت دوال الاستجابة الممتدة على 10 سنوات، فان حدوث أي صدمة في عائدات النفط وبمقدار انح ا رف معياري واحد تؤثر بشكل طردي على الانفاق الاستثماري العام في السنة الأولى، ثم يرتفع بشكل طردي نحو الثبات في نهاية الفترة الثامنة، وهذا التأثير ذو دلالة إحصائية.Item 2018- تشخيص وتحليل مالي لميزان المدفوعات في الجزائر خلال الفترة 2004(جامعة أم البواقي, 2022) تقرارت, يزيد; هلال, سليم; بن زعمة, سليمةتهدف هذه الد ا رسة الى التعرف على أهم التطو ا رت التي شهدها الاقتصاد الج ا زئري خلال الفترة 2018 )، وذلك من خلال تحليل أرصد ة مي ا زن المدفوعات الج ا زئري خلال هذ ه - الممتدة ( 2004 الفترة؛ حيث تم التركيز على تحليل التغي ا رت التي حدثت في كل من رصيد الحساب الجاري ورصيد حساب أ رس المال وأثرها على الرصيد الإجمالي لمي ا زن المدفوعات الج ا زئري . وتوصلت الد ا رسة الى مجموعة من النتائج يتمثل أهمها في أن مي ا زن المدفوعات الج ا زئري ق د ( 2012 ) ، كما شهد عج ا ز خلال الفترة- 2018 - سجل فائضا معتب ا ر خلال الفتر ة( 2004 2014 ؛ وفي كلتا الحالتين كان لأسعار المحروقات الأثر الأكبر في تحقيق هذا العجز أو ) الفائض في مي ا زن المدفوعات الج ا زئري، كما توصلت الد ا رسة أيضا الى أن المي ا زن التجاري يعتبر أهم الأرصد ة المؤثرة على رصيد مي ا زن المدفوعات الج ا زئريItem A DYNAMIC PANEL DATA ANALYSIS FOR RELATIONSHIP BETWEEN TECHNOLOGICAL INNOVATION, ENTREPRENEURSHIP AND ECONOMIC GROWTH(Oum-El-Bouaghi University, 2017-06-30) Sadraoui, Tarek; Ammari, AnisThis manuscript aims to study elements of answers to the effect of adequate entrepreneurial activity that would have effects on economic growth. This paper analyzes the relationship between entrepreneurship and economic growth for a dynamic panel data of developing countries over the 2004–2017 periods. We used two measures of entrepreneurship: the new density and the potential of innovation. We estimated a growth function using the method of static and dynamic panel data. Our results show that the new density and growth are significantly and positively correlated. Our results also show that if the short-term impact of technological innovation on growth is negative, this effect is positive in the long term. This result confirms the theoretical predictions, namely the theory of spillage.Item A NEW HYBRID EXPANSION FUNCTION BASED MUTUAL INFORMATION FOR A MULTILAYER NEURAL NETWORKS OPTIMIZATION(Oum-El-Bouaghi University, 2017) Ncibi, Kais; Djenina, Amor; Sadraoui, Tarek; MILI, FaycelFunction expansion was used to expand initial features based on a non linear transformation. Many known expansion functions are found such the trigonometric, the polynomial, the Legendre polynomial, the power series, the exponential and the logarithmic transformation. This paper present a comparison between different expansion functions based on mutual information and different performance functions. We propose a new expansion process able to improve the correspondent mutual information and the final performance. The process was tested; using different benchmark databases, and shows his ability to improve results of classification problemsItem ACCESSIBILITY AND ATTRACTIVENESS OF PRIMARY CARE SERVICES IN ALGERIA(Oum-El-Bouaghi University, 2017) Aissaoui, Nasreddine; Brika, SaidThe 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.Item Accounting education(Oum-El-Bouaghi University, 2021) Redda, Khadidja; Khalfallah, ZakaryaThe main purpose of this paper is to highlight the Accounting Education as a real asset that must continually evolve in order to best prepare future professionals on accounting for the new requirements imposed by technology and globalization. To do this, a descriptive methodological approach has been deployed to present Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing Accounting Education and training worldwide. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the country where the accountants received their education and training. Two major lessons emerge from this study. On the one hand, that the organizational structure, globalization and technology impact the skills needs of the accountancy profession and, on the other hand, there is a gap between the training provided and the needs of the profession.Item ACHIEVING THE QUALITY OF ACCOUNTING LEARNING OUTCOMES: AN ALGERIAN PERSPECTIVE(University of Oum El Bouaghi, 2021) Rimouche, Kaoutar; Himrane, MohammedThis paper aims to demonstrate the efforts made by the International Accounting Education Standards Board (IAESB) in achieving the quality of the accounting learning outcomes and to explore the reality of accounting education in Algerian. We based on the comparative method in order to compare between the content of universities' accounting programs and the International Accounting Education Standard (2). Considering that the accounting educational system in universities should emphasize serving students and ensure that they will be able to practice the accounting profession in the future, and that accounting education should seek to adapt to the trend of professional accounting development. We have concluded that there is almost a perfect match between what Algerian universities apply and what the International Federation of accountant’s committee approved, but the problem lies in achieving the learning outcomes with the required quality as stated in the IES2Item Bayesian DSGE دورات الأعمال في الاقتصاد الجزائري: مقاربة(جامعة أم البواقي, 2018-06) بوخروفة, عبد السلامالهدف الرئيسي من هذه الورقة هو تسليط الضوء على أهم الصدمات التي تقود دورات الأعمال في الاقتصاد الجزائري .من خلال تقنيات التقدير الباييزي، نقدر نموذج توازن عام عشوائي ديناميكيDSGE) ) باستخدام أربع سلاسل زمنية للاقتصاد الكلي الجزائري .من خلال هذا النموذج المقدر، الذينجح في التقاط ديناميكيات بيانات الاقتصاد الجزائري، توصلنا إلى ثلاث نتائج رئيسية :أولا، أهم أسباب تقلبات دورات الأعمال في الاقتصاد الجزائري هي صدمات الطلب الكلي .ثانيا، تلعب صدمة الإنفاق الحكومي أهم دور في تقلبات الناتج .ثالثا، تظهر النتائج التجريبية أدلة على وجود اتجاهات دورية في سياسات الانفاق الحكومي. The main objective of this paper is to highlight the most important shocks that drives the business cycles in the Algerian economy. Using Bayesian estimation techniques, we estimate a dynamic stochastic general equilibrium model (DSGE) using four time series of the Algerian macroeconomics. Through this estimated model, which succeeded in capturing the dynamics of the Algerian economy data, we found three main results: First, the main causes of business cycle fluctuations in the Algerian economy are aggregate demand shocks. Second, the of government spending shock play the most important role in output fluctuations. Third, empirical results show evidences of procyclical in government spending.Item BOARD INCLUSION IN FINANCIAL REPORTING AND DIVIDEND POLICY: EVIDENCE FROM STATIC AND DYNAMIC PANEL VAR MODELS(University of Oum El Bouaghi, 2021) Olatunji Oyedekoa, Yusuf; Zubairub, Mohammed; Ishola Mamiduc, ArunaThe study explored how board inclusion in financial reporting affects the dividend policy in Nigeria. The study was conducted within the context of deposit money banks (DMBs) and data were gathered from the financial statement of listed DMBs in Nigeria for ten years spanning from 2008 to 2017. The study employed static and dynamic panel VAR technique. The result showed that dividend per share can predicts frequency of the board meeting, the frequency of board meeting can predicts board compliance to banks' rules and regulation in the future and board compliance to banks' rules and regulation can predict dividend per share. The study concluded that board inclusion in financial reporting on dividend policy exerts longrun and short run negative effect on dividend policy. In view of this study recommended that the board inclusion in financial reporting should aim at discouraging manipulative accounting tendencies and enhance true fare of financial position of the banks with the goal of improving or maximising dividend policy represented by the amount of cash pay-out as dividend to shareholders as a form of reward for their investments.Item Comparative Analysis Of Corporate Governance Practices In Financial And Manufacturing Firms In Nigeria(Oum El Bouaghi University, 2018-06) ADEGOKE, Jonathan FunminiyiThe study examined the key factors influencing corporate governance in Nigerian financial and manufacturing firms. It also examined the comparative level of compliance to the key factors of corporate governance between financial and manufacturing firms. The study adopted a descriptive survey research design. Primary data on corporate governance were collected through the administration of questionnaire. The study sample were selected using systematic random sampling technique. A total of 255 out of 270 respondents in the two sectors responded to the questionnaire and all the analyses were based on these 255 respondents. Data collected were analysed using descriptive statistics such as simple percentages, frequency counts and inferential statistics such as ANOVA. The results showed that out of the four key factors of corporate governance only the disclosure and transparency fully influences the level of compliance with effective corporate governance demonstrated by the firms under study and this applies to both financial/insurance firms and the manufacturing industries. ownership structure. Also there was no significant difference in the firms’ compliance with board composition between financial and manufacturing firms (t = 0.512, p > 0.05). However, significant differences existed in the firms’ compliance with disclosure (t = -2.719 p < 0.05) ownership structure (t = 9.690, p < 0.05) and firm size (t = - 2.094, p < 0.05).Item Condor لد ى المؤسسة العائلية مع الإشارة لمؤسسة ISO الحوكم ة في إطا ر 26000(جامعة أم البواقي, 2019) الزهراء, بن سفيان; عائشة, قادريتسعى الورقة البحثية هذه إلى تبيان مد ى مساهمة المواصفات القياسية الدولية لتوطين المسؤولية التابعة للمجمع العائلي "بن حماد ي"؛ والرائدة CONDOR لد ى مؤسسة ISO الاجتماعية 26000 في قطاع الصناعات الإلكترونية والكهرومنزلية. وخدمة لهذا الغرض تم إعتماد المنهج التحليلي لتوضيح الدور المتجدد الذي تقتضيه المسؤولية الاجتماعية للمؤسسات العائلية مساهمة منها في تحقيق التنمية المستدامة. مع التركيز على تشخيص مشروع توطين المسؤولية الاجتماعية في بصفتها أداة لممارسة ISO من خلال إرساء مواصفات ال 26000 MENA إطار مشروع الحوكمة. يمكن ISO بينت النتائج أن توطين المواصفات القياسية الدولية للمسؤولية الاجتماعية 26000 المؤسسة العائلية من ممارسة الحوكمة والرفع من رشادة قراراتها؛ بحكم أن السؤال الجوهري يهتم بآليات توطين الحوكمة في مختلف وحدات الأعمال المؤسسة ISO الأول لل 26000 الخاصة-العائليةItem CORPORATE GOVERNANCE PROCEDURES AND NIGERIAN LISTED COMPANIES' PRODUCTIVITY(University of Oum El Bouaghi, 2022) Oketooyin Gbadebo, AbrahamThe study examined the relationships between labour productivity and corporate governance procedures publicly traded firms in Nigerian using a sample of 1376 firm-year observations during1989-2020. The research employed a panel data technique to find the relationship between the dependent and independent variables. The Hausman test findings show that the Fixed Effect is the best estimator due to the differences between firms. Three predictor factors: board size, block holding, and company size have a positive and substantial relationship with the labour productivity of listed firms in Nigeria, according to the results of the panel regression analysis. However, directors' shareholding, board independence, and an independent audit committee are not significantly correlated with labour productivity of Nigerian publicly traded companies. Only leverage has a negative association with the dependent variable. The study showed that an ideal board size is one where increasing board size benefits Nigerian enterprises' production while doing so at a decreasing rate; as a result, the relationship between the two variables is quadratic. Growth in firm size and institutional investors also enhance dependent variable. On the other hand, more borrowing lowers productivity. However, the directors' shareholding, the presence of independent directors, or the independence of the audit committee is indifferent to labour productivity. This work contributes to the corpus of knowledge by expanding the study's time period from the normal ten years covered by other studies to thirty-four years. Additionally the use of labour productivity as a performance metric is unusual among experts of developing nations, including Nigeria.Item DETERMINANTS OF READABILITY OF FINANCIAL STATEMENTS IN KENYA(University of Oum El Bouaghi, 2022) Ndegwa, James N.The current study set out to investigate the determinants of readability of financial statements of Kenyan-listed firms. A deductive approach was employed and data was collected from a sample of 59 companies listed in the NSE in a census study over 5 years between years 2014 to 2018. Prais Winsten regression model was employed and the findings indicated that file size had a significant and negative effect on the readability of financial statements in Kenyan listed firms. The implication is that largesize financial statements are more difficult to read than smaller ones. This finding is consistent with reality since it will take less time to read smallsized financial statements than larger ones. Preparers of financial statements who are the firm managers should thus be careful about this finding. Regulatory authorities should develop policies that encourage the production of smaller volume financial statements to enhance their readability by the end-users. The current study is the first in East Africa since there has been no study on the readability of financial statements that have employed readability indices and that has regressed determinants against the readability of financial statements in this region.Item EFFECT OF COVID-19 PANDEMIC ON FOREIGN EXCHANGE RATE VOLATILITY(University of Oum El Bouaghi, 2022) Oketooyin Gbadeboa, AbrahamThe outburst of the Covid-19 brought anxiety that led to social distancing, stay at home, restriction in traveling locally and internationally, and finally, the financial instability globally as many economic activities shut down. Consequently, the study examined the effect of the coronavirus pandemic on exchange rate volatility from February 29, 2020, to March 31, 2021. The study utilized two-time series data which were sourced from daily reports on covid-19 from the Nigerian Centre for Disease Control (NCDC) and daily exchange rates US$/Nigerian₦ from the Central Bank of Nigeria (CBN) statistical bulletin. The study used Error Correction Model (ECM) to analyze the data. The bound test was used in the survey to establish a level of association between the independent variables and the regressor set. The findings revealed that daily reported COVID-19 instances, daily death cases, and cumulative death cases had a positive effect on Nigerian exchange rate volatility. Conversely, confirmed cumulative coronavirus cases do not impact the exchange rate in Nigeria in the short run. Coronavirus significantly affected all macroeconomic indices, including the exchange rate. The study will be helpful to the government and its agencies in the determination of the palliatives for the needy citizens. It will also help the policy makers to develop strategies that can stabilize the economy and health sector to reduce the effect of the pandemic on the citizenryItem ELECTORAL UNCERTAINTY, MACRO -ECONOMIC ENVIRONMENT AND CORPORATE INVESTMENT STRATEGY(University of Oum El Bouaghi, 2019) Sahar, Loukil; Ben Romdhane, Youssra; Kammoun, SouhailaOur study looks at the relationship between firm’s investment spending in fixed and intangible assets and electoral uncertainty around two types of national elections: presidential and parliamentary elections. We analyze investment sensitivity to electoral uncertainty from 1996 through 2017 using a sample of 1485 firms from 45 countries. We find that, regardless election type, firm’s fixed investment significantly decrease around elections. Precisely, firms hold investment spending in before elections and restart the year following year. In this case, firms adopt a wait-andsee strategy. But, in the context of corruption control the potential negative effects are reduced. We thus highlight how different types of investments respond to various electoral shocks since microeconomic processes respond to policy uncertainty based upon firm’s resource needs. We conclude that the effect of political uncertainty on business investment depend on the degree of political uncertainty and the investment to be undertaken.Item FACTORS OF STARTUPS SUCCESS: TO DO NOT FAIL, WHAT SHOULD STARTUPS DO?(University of Oum El Bouaghi, 2022) Bouredja, Sara; Bourouahab, AbdelhammidWith the technological development, the appearance of the fourth technological revolution, digitalization in all sectors, and integration of artificial intelligence in different sectors. Startups appear in different sectors with the aim of growing fast and resolving the actual problems in addition to following the fast-technological development. Therefore, startups have an important role in the economies of developed counties because there plays an important role in generating new and innovative ideas with the aim of developing technological tools, innovative solutions to problems, and generating a wealth of economies. Following the complex environment, some startups face different obstacles and fail, however other succeed. In this paper, we try to present a theoretical overview of startups, their points of weakness, and what are the main factors of the success of a startup.Item How Novo Nordisk Used Porter’s Concept of Shared Value Achieving Profitable Business and Healthy Society "Professional Approach"(University of Oum El Bouaghi, 2018-12) KHERCHI, Ishak; FELLAGUE, Mohamed; HADDOU, Samira AhlemThis paper aims to provide shared value as a new approach for pharmaceutical company to create social and economic value, in addition to that we aims to provide a theoretical background of the concept, then a practical contributions that ground understanding the concept of creating shared value. The authors analyse a single case study of Novo Nordisk. The objective is to show for professionals the importance of this new approach in creating social and economic value. We found that Novo Nordisk used this new approach of creating shared value by following set of social and economic programs; we also provide new approach of doing business for pharmaceutical companies. This single case study provides new approach to create social and economic value for pharmaceutical companies; however, more research is needed to find other approaches or testing the same approach in other industries. The paper has practical implications that relate to the design of shared value approach. We provide practical approach and ideas that could be applied by other companies to reach shared value creation professionals could use these ideas to create social and economic value. A professional unique approach to create social and economic value for pharmaceutical companies.Item L’ENSEIGNEMENT SUPERIEUR A L’ERE DE LA GOUVERNANCE NUMERIQUE: ENSEIGNEMENT TIRES DE L’EXPERIENCE FRANÇAISE(Oum-El-Bouaghi University, 2020) Djeghri, Billel; Zermane, KarimL’objectif de ce papier est de tirer des enseignements de l’expérience française en matière de gouvernance électronique dans le secteur de l’enseignement supérieur. Pour atteindre l’objectif escompté, une démarche analytique-descriptive a été adoptéecouplée à une démarche historique. L’étude a révélé des que l’expérience française dans la gouvernance électronique du secteur de l’enseignement supérieur était une expérience originale et une réussite dans en la matière, ce qui a fait d’elle une référence de laquelle beaucoup d’enseignements ont été tirés.Item MAXIMIZING ENTREPRENEURSHIP LEARNING/TRAINING BENEFITS(Oum-El-Bouaghi University, 2017) Said OUKIL, MAs an educator who strives for highest quality university teaching, I do my best to create a complete immersion of my students in learning from theory, best practices, real examples and a great variety of in- and out- of university and class activities. Hence, my approach in teaching entrepreneurship courses in particular, consists of providing with every possible tip to make learning cognitive, fun, closest to reality and effectively productive and promising. Believing in the fundamental link or relationship, between innovation and entrepreneurship, I do focus very much on stimulating creativity through individual and team-based assignments, as well as games and picture-based exercises. Problem-solving games and exercises are particularly used. A best expected outcome in my entrepreneurship courses is a choice for enrolled students to create either a spin-off company, or a sound business plan to implement after graduation, individually or collectively. A major policy implication is the need for great improvements in courses content and teaching methods.Item Measuring the Financial Performance of Islamic Banks in Selected Countries(Oum El Bouaghi University, 2018-06) Terzi, Chokri; El Ammari, AnisThe object of this paper is to study the theory of the finance and the Islamic banks through their concepts and logics of functioning. We focus on the analysis of the banking performances, in particular in terms of profitability which has a big interest to allow the banks to arrest the factors which act on their profitability and of offering them so better control levers of action, control and forecast. What requires a definition of the internal and external determiners of the profitability of Islamic banks? We suggest approaching this question from the specification and from the estimation of a model which integrates at once organizational, exogenous and macro-financial measurable aspects. The empirical analysis was focused on the determiners of the Islamic banking performance. Our study which concerned 10 Islamic banks in 10 various countries showed essentially that the profitability of asset constitutes the main explanatory variable of the banking performance. The performance is positively correlated with CTA and negatively with ASITA. Concerning the externals factors, the profitability is weakly explained by the rates of inflation and growth.