JOURNAL OF AL MAYADINE AL IKTISSADIA
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Improving the environmental sustainability of the entreprise in light of the application the requirements of total quality environmental management in Ain Al Kabira Cément Enterprise -Sétif: تحسين الاستدامة البيئية في ظل تطبيق متطلبات إدارة الجودة البيئية الشاملة في مؤسسة الاسمنت عين الكبيرة- سطيف
No full textتهدف هذه الدراسة الى تحليل العلاقة بين ادارة الجودة البيئية الشاملة والاستدامة البيئية في مؤسسة الاسمنت عين الكبيرة بسطيف، حيث تم إعداد استبيان لتحقيق أهداف الدراسة، وبعد تطبيق الاختبارات الإحصائية باستخدام برنامج SPSS على البيانات التي تم جمعها من عينة الدراسة، تم التوصل إلى العديد من النتائج أهمها: تساهم ادارة الجودة البيئية الشاملة بمختلف ابعادها في تفسير 62.6% من التغيرات الحاصلة في الاستدامة البيئية، كما توجد علاقة ارتباطية قوية بين مختلف أبعاد ومتغيرات الدراسة عند مستوى دلالة α=0.05.This study aims to analyze the relationship between the total environmental quality management and environmental sustainability at Ain Al Kabira Cement enterprise in Setif, where a questionnaire was prepared to achieve the objectives of the study, after applying statistical tests using the SPSS program on the data collected from the study sample, many results were reached. The most important of them: the total environmental quality management in its various dimensions contributes to explane of 62.6% of the changes that occur in the environnemental sustainability. There is also a strong correlation between various dimensions and variables of the study at the level of significance α = 0.05
Forecasting the threat of Covid-19 and Ukraine war on energy security: An empirical study using GARCH-TGARCH: Forecasting the threat of Covid-19 and Ukraine war on energy security: An empirical study using GARCH-TGARCH
No full textRecent developments in the oil and oil-related industries have made energy security a top priority. Concerns about immediate threats to economic growth as well as long-term energy security are sparked by high costs. To maintain the life quality for everyone in the world, there is a significant shared interest in ensuring that the globe can produce and use energy in a sustainable manner. The primary aim of the present paper is to measure the impact of the dual shock of the Covid-19 pandemic and Russia’s military action in Ukraine on oil and oil-related products sus as Brent Crude oil, WTI crude oil, Heating oil, Natural Gas, UK natural gas and Gasoline. To realize our investigation daily data used for the period of 1st January 2020 to 7th October 2022, the selected period covered both of Covid-19 pandemic and Ukraine war complications. The main findings of the T-GARCH model state that there is a positive shock affect on energy prices, particularly oil prices that highly increased, followed by a notable augmentation in the rest of energy products during the Russia-Ukraine conflict. This situation can positively affect the hydrocarbon revenues for oil-exporting countries, in the counterpart the importing-countries are most suffering from the high cost. Recent developments in the oil and oil-related industries have made energy security a top priority. Concerns about immediate threats to economic growth as well as long-term energy security are sparked by high costs. To maintain the life quality for everyone in the world, there is a significant shared interest in ensuring that the globe can produce and use energy in a sustainable manner. The primary aim of the present paper is to measure the impact of the dual shock of the Covid-19 pandemic and Russia’s military action in Ukraine on oil and oil-related products sus as Brent Crude oil, WTI crude oil, Heating oil, Natural Gas, UK natural gas and Gasoline. To realize our investigation daily data used for the period of 1st January 2020 to 7th October 2022, the selected period covered both of Covid-19 pandemic and Ukraine war complications. The main findings of the T-GARCH model state that there is a positive shock affect on energy prices, particularly oil prices that highly increased, followed by a notable augmentation in the rest of energy products during the Russia-Ukraine conflict. This situation can positively affect the hydrocarbon revenues for oil-exporting countries, in the counterpart the importing-countries are most suffering from the high cost.
Training at the level of business incubators in higher education institutions is a new strategy to send national competencies and achieve economic take-off: التدريب على مستوى حاضنات الأعمال بمؤسسات التعليم العالي استراتيجية جديدة لبعث كفاءات وطنية وتحقيق الاقلاع الاقتصادي
No full textتهدف هذه الورقة العلمية إلى تحديد ومعرفة استراتيجية حاضنات الأعمال على مستوى مؤسسات التعليم العالي المعتمَدة في بعث كفاءات وطنية لتحقيق الاقلاع الاقتصادي، من خلال دراسة ميدانية شملت ستة (06) حاضنات أعمال من مختلف جامعات الوطن، توصلت نتائج الدراسة إلى أن التدريب بمختلف مجالاته سواء التدريب الاداري أو القيادي، التحفيزي، التنظيمي، وحتى الاعلامي وكذا تطوير الذات على مستوى الحاضنات له دور مهم في تحقيق مستويات التميز في بعث كفاءات وتحقيق الاقلاع الاقتصادي.This scientific paper aims to define and define the strategy of business incubators at the level of higher education institutions accredited to the creation of national competencies to achieve economic takeoff through a field study that included six (06) business incubators from various universities in the country. The results of the study found that training in various fields, whether managerial or leadership training, motivational, organizational, or even media, as well as self-development at the incubator level, plays an important role in achieving excellence levels in the creation of competencies and economic takeoff
Econometric modeling of the effect of financial derivatives usage on banks’ accounting risks: Econometric modeling of the effect of financial derivatives usage on banks’ accounting risks
No full textThrough the financial liberalization process and policies, the banking sector has been affected considerably and thereby the risk that banks faced is increasing. As a result, banks especially from emerging markets were obliged to enter to new profitable markets such as those of derivatives. This paper has the aim to investigate whether the use of financial derivatives by banks from GCC countries affect their accounting risk. Using a sample of 25 banks during the period 2006-2020, the major result shows that the use of financial derivatives reduces banks’ accounting risks. Hence, the main finding is that banks are not at risk by using financial derivatives.Through the financial liberalization process and policies, the banking sector has been affected considerably and thereby the risk that banks faced is increasing. As a result, banks especially from emerging markets were obliged to enter to new profitable markets such as those of derivatives. This paper has the aim to investigate whether the use of financial derivatives by banks from GCC countries affect their accounting risk. Using a sample of 25 banks during the period 2006-2020, the major result shows that the use of financial derivatives reduces banks’ accounting risks. Hence, the main finding is that banks are not at risk by using financial derivatives
The Green Bonds as a Strategic Financial Option for Climate Change Mitigation in China: السندات الخضراء كخيار استراتيجي مالي للتخفيف من آثار تغير المناخ في الصين
No full textتهدف هذه الدراسة إلى إلقاء الضوء على السندات الخضراء التي تعتبر خيار استراتيجي لتمويل المشاريع المتعلقة بالمناخ والتخفيف من الآثار السلبية للتغيرات المناخية، حيث تناولت الدراسة أهم المفاهيم المتعلقة بظاهرة التغير المناخي والسندات الخضراء، كما تطرقت الدراسة إلى التجربة الصينية في إصدار السندات الخضراء ومدى فعاليتها في خفض انبعاثات ثاني أكسيد الكربون، وذلك بالاعتماد على المنهج الوصفي والتحليلي. حيث توصلت الدراسة خلال الفترة من 2000 إلى 2021 إلى أن السندات الخضراء وسيلة فعالة للتخفيف من آثار تغير المناخ على المدى الطويل وخفض حجم الانبعاثات المسببة للاحتباس الحراري في الصين. وهنا تبرز ضرورة العمل على تعزيز استخدام السندات الخضراء في جميع بلدان العالم، للتخفيف من آثار ظاهرة التغير المناخي.This study aims to highlight green bonds, which are considred a strategic option for financing climate-related projects and mitigating the negative impacts of climate change. The study examined the most important concepts of climate change and green bonds. The study also touched on China's experience in issuing green bonds and their effectiveness in reducing CO2 emissions, drawing on the descriptive and analytical approach, where the study concluded during the period from 2000 to 2021, green bonds are an effective way to mitigate the long-term effects of climate change and reduce China's greenhouse emissions. This highlights the need to promote the use of green bonds in all countries of the world to mitigate the effects of climate change
Reducing the Audit Expectation Gap in Yemen: Reducing the Audit Expectation Gap in Yemen
No full textThis study examines the most effective methods to reduce the gap in the context of Yemen. The questionnaire survey was used in this study: the study shows that the establishment of accounting and auditing standards is perceived as the most effective method to narrow the audit expectation gap, in comparison to the expanded form of audit report and users ‘education. This study implies that in order to narrow the expectation gap, and to enhance the accounting/auditing profession in Yemen, the authorities may have to consider adopting or adapting accounting and auditing standards that are suitable to the country‘s business environment. These standards will provide guidance and rules for all related parties that have an interest in and concern for the accounting or auditing profession. Additionally, it is suggested that accounting education in Yemen should be developed in such a way to address the issues of the profession in the country.This study examines the most effective methods to reduce the gap in the context of Yemen. The questionnaire survey was used in this study: the study shows that the establishment of accounting and auditing standards is perceived as the most effective method to narrow the audit expectation gap, in comparison to the expanded form of audit report and users ‘education. This study implies that in order to narrow the expectation gap, and to enhance the accounting/auditing profession in Yemen, the authorities may have to consider adopting or adapting accounting and auditing standards that are suitable to the country‘s business environment. These standards will provide guidance and rules for all related parties that have an interest in and concern for the accounting or auditing profession. Additionally, it is suggested that accounting education in Yemen should be developed in such a way to address the issues of the profession in the country
The industrial handing in Algeria and its development strategy: المناولة الصناعية في الجزائر واستراتيجية تطويرها
No full textللمناولة الصناعية دور أساسي وخيار استراتيجي هام للمؤسسات حتى تتمكن من تحقيق نمو يضمن لها البقاء في وسط اقتصادي عالمي سمته البارزة التنافس الشديد. تهدف هذه الدراسة إلى تقديم الإطار النظري والتحليلي للمناولة الصناعية وكذا دراسة لأهم الاستراتيجيات والهيئات التي وضعتها الدولة الجزائرية لتطوير هذا القطاع، الذي أضحى أحد أهم الاستراتيجيات التي تعتمد عليها المؤسسات والدول على حد سواء لخلق فائض القيمة. وقد أكدت نتائج الدراسة على أن الجزائر لم تصل بعد إلى المستوى المطلوب من التنمية التي تسمح بتطوير هذا النشاط.The industrial outsourcing has a key role and an important strategic choice for enterprises even you can grow to ensure that you stay in a economy world competitive, The aim of this study is to provide the conceptual and analytical framework for industrial outsourcing, the most important strategies and bodies developed by the Algerian state for development this sector that has become one of the most important strategies on creating value added.The results of the study confirmed that Algeria has not yet reached the required level of development that allows the development of this activit
Investigating Relationship between Tourism, CO2 Emissions, and Economic Growth in Brazil: An Application of the Causality Toda &Yamamoto: دراسة العلاقة بين السياحة، انبعاثات ثاني أكسيد الكربون والنمو الاقتصادي في البرازيل: تطبيق سببية Yamamoto & Toda
No full textهدفت الدراسة إلى اختبار العلاقة السببية بين السياحة وانبعاثات ثاني أكسيد الكربون والنمو الاقتصادي في البرازيل خلال الفترة (1995-2018)، وذلك باستخدام سببية Granger التي اقترحها Toda and Yamamoto (1995). وقد توصلت الدراسة إلى وجود سببية خطية طويلة الأجل أحادية الاتجاه تمتد من انبعاثات ثنائي أكسيد الكربون إلى السياحة، وإلى النمو الاقتصادي، ووجود سببية خطية طويلة الأجل ثنائية الاتجاه بين النمو الاقتصادي والسياحة بالبرازيل.The study aimed to test the causal relationship between tourism, CO2 emissions and economic growth in Brazil during the period (1995-2018), using the Granger causality proposed by Toda and Yamamoto (1995). The study concluded that there is a long-term, unidirectional linear causality extending from carbon dioxide emissions to tourism, to economic growth, and the existence of a long-term, bidirectional linear causality between economic growth and tourism in Brazil
Rational governance as a way to reduce financial and administrative corruption in Algeria - Empirical study from a sample of communication sector compagnies in Tipaza: الحكم الراشد كمنهج للحد من الفساد المالي والإداري في الجزائر- دراسة ميدانية لبعض مؤسسات قطاع الاتصالات بولاية تيبازة
No full textالفساد ظاهرة مشتركة بين الدول المتقدمة والنامية ولقد انتشرت هذه الظاهرة بشكل رهيب وأصبحت تهدد اقتصاديات الدول، ولقد ظهرت العديد من المحاولات لتصدي لهذه الظاهرة لما لها من تأثير بالغ على المجتمعات، حيث تم وضع مجموعة من الاستراتيجيات بهدف الحد من الآثار الناجمة عن مختلف أشكال الفساد ومن هذا المنطلق كان لابد من رسم سياسات كفيلة بمحاربة هذه الظاهرة ولعل من أبرز هذه التوجهات هو تبني معايير الحكم الراشد. و عليه فقد هدفت الدراسة إلى تبيان أهمية معايير الحكم الراشد في المؤسسات محل الدراسة على الحد من مظاهر الفساد المالي والإداري و لتحقيق أهداف الدراسة تم استخدام الاستبانة حيث تم توزيع 150 استبيان تم استرجاع 145 صالحة للدراسة، وقد توصلت الدراسة إلى أن تبني معايير الحكم الراشد يساهم في الحد من الفساد المالي والإداري وخاصة بالنسبة لمعيار الإفصاح والشفافية وتطبيق القانون.Corruption is a common phenomenon between developed and developing countries. From this standpoint, it was necessary to draw up policies to combat this phenomenon. Perhaps the most prominent of these trends is the adoption of standards of good governance. Accordingly, the study aimed to show the importance of the standards of good governance in the institutions under study to reduce the manifestations of financial and administrative corruption. The study concluded that the adoption of good governance standards contributes to reducing financial and administrative corruption, especially with regard to the standard of disclosure, transparency and law enforcement
Digital transformation, financial inclusion and economic growth in Algeria for 1990-2020: التحول الرقمي، الشمول المالي والنمو الإقتصادي في الجزائر للفترة 1990-2020
No full textيهدف هذا البحث إلى دراسة العلاقة بين التحول الرقمي والشمول المالي (كمتغيرين مستقلين) والنمو الاقتصادي (كمتغير تابع) في الجزائر، خلال الفترة 1990-2020، انطلاقا من مفاهيم عامة حول الشمول المالي والتحول الرقمي وعلاقتهما بالنمو الإقتصادي، واستخلاص تلك العلاقات على شكل نماذج إقتصادية بغرض قياسها ومحاولة إسقاطها على الواقع الجزائري. وتؤكد النتائج وجود علاقة ذات دلالة إحصائية بين التحول الرقمي والشمول المالي متمثلة في إجمالي الودائع والنمو الإقتصادي.This research aims to estimate the relation between digital transformation and financial inclusion (as two independent variables) and economic growth (as a dependent variable) in Algeria, during the period 1990-2020, based on general concepts of financial inclusion and digital transformation with their relation to economic growth, to derive these relations in the form of economic models to measure and attempt to project them on Algerian reality. The results confirm a statistically significant correlation between digital transformation and financial inclusion in total deposits and economic growth