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The importance of Organic Law 18/15 related to the Finance Law in achieving financial sustainability in Algeria
Get PDFThe research aims to analyze the reality of the current budgetary management system in Algeria, and the content of the reforms pursued within the framework of modernizing the budget system in order to achieve financial sustainability, and we followed the descriptive analytical approach in the theoretical framework in addition to the applied study, we concluded that the financial situation in Algeria is not characterized by financial sustainability in light of the current circumstances and the dependence on oil taxation
The Role of Psychological Empowerment in Reducing the Level of Occupational Burnout among Teachers
Get PDFPsychological empowerment is considered one of the modern concepts in the field of human behavior within organizations. Employee empowerment strategies are the basis of modern management policies in contemporary organizations. These organizations depend on the concepts of total quality, work development, employees' competence, and independence. Adopting the approach of psychological empowerment of the human resource and making him feel that he has a degree of independence and freedom in administrative practice at the level of all parts of the horizontal flexible organizational structure affects the degree of his performance as well as his belonging to the organization and achieving a degree of harmony and compatibility within the work environment. As a result, psychological empowerment is regarded as an effective tool in reducing psychological burnout in the educational, professional environment.The study aimed to identify the role of psychological empowerment in reducing the level of occupational burnout among teachers (a field study on a sample of primary school teachers in the province of Boumerdes). The descriptive-analytic method was used in order to achieve the objectives of the study. Two questionnaires have been approved after reviewing the theoretical literature on the subject of the study. The first relates to psychological empowerment, consisting of five dimensions, while the second relates to psychological burnout, which in turn also consists of three dimensions. This is after confirming their psychometric characteristics honestly and consistently. The research tool was applied to a sample of 98 teachers. And after statistically analyzing the data using the SSPS program version N. (22)
The Impact of Electronic Commerce on Achieving the Competitive Advantage of Economic Units through the Strategy of Cost Leadership Study in Some Selected Companies in Iraq
Get PDFThe study is dealt with an important topic related to one of the developments that occurred in the modern business environment (which represents one of the strategies to achieve competitive advantage) due to its importance and its relationship to the accounting work. A set of areas has been identified through which work in the e-commerce environment can be used to reduce product costs in economic units, which can include reducing: industrial costs, marketing costs, administrative and financing costs. A set of accounting methods have also been identified that can contribute to achieving the objectives of the cost management strategy, mainly represented in the possibility of reducing the cost of products, which can contribute to achieving a competitive advantage for the economic unit. Value (VC), product life cycle (PLC), on-time production costing (JIT), cost reduction through target cost (TC).The study is found that due to the many advantages that can be benefited from when working in the e-commerce environment, which can contribute to reducing product costs, as well as the possibility of benefiting from working in the information technology environment required by the e-commerce environment and the shift towards electronic accounting, we have the need to design a central database that contains all the data that contribute to the application of any method of cost management strategy, as well as securing positive relationships between the various methods in order to achieve the general goal of achieving a competitive advantage for the economic unit by reducing the cost of products to reduce their prices In the market.The theoretical part was reinforced by an exploratory study in a selected sample of Iraqi companies that showed that there is a positive and important relationship between competitive advantage and the cost leadership strategy, and a significant impact of strategic management accounting methods in achieving the competitive advantage of companies operating in the e-commerce environment, and also the use of strategic management accounting methods leads to achieve the cost leadership strategy, the study recommends the necessity of integrating the methods of strategic management accounting, as this will lead to the realization of the cost leadership strategy for companies operating in the e-commerce environment
The reality of financial inclusion in Algeria and the Arab world
Get PDFThe study aims to identify the reality of financial inclusion in Algeria and the Arab world by examining the concept of financial inclusion and its importance for economic development, and to address its indicators and the most important obstacles to the mainstreaming of financial services in the Arab world. The study concluded that the Arab world continues to suffer from low levels of financial inclusion compared to the countries of the world, facing serval challenges, which require the need to adopt an effective strategy to support and strengthen financial inclusion. As for Algeria, the ownership of the accounts at formal financial institutions have improved to an acceptable level, but borrowing from financial institutions is still very low
The Fiscal Theory of Price Level and its impact on the Way Fiscal Monetary Interplay: Is it Inevitable in Algeria?
Get PDFOur study highlights the importance of the fiscal theory of price level, showing the role of FTPL in the interaction and coordination between monetary-fiscal policies under different economic regimes (ricardian and non-ricardian). Depending on analytic methodology, the main results show that the economics regime is an important determinant of the theory of price level and the coordination way between policies. Besides, in Algeria, it is inevitable to choose FTPL according to its economic capabilities
Foreign direct investments, international outsourcing and subcontracting: The underlying logics
Get PDFIn this paper, we put into perspective international outsourcing and subcontracting, as alternative strategies of firm internationalization. We also identify the trade-offs that allow the firm to choose between integration or outsourcing. Our main results show that if asset ownership is separable without the risk of losing its competitive advantage, the firm should opt for outsourcing through international subcontracting, provided that the transaction costs are lower than the control costs of a foreign subsidiary.
Dans cet article, nous mettons en perspective l'externalisation et la sous-traitance internationales, en tant que stratégies alternatives d'internationalisation de la firme. Nous identifions également les arbitrages qui permettent à la firme de choisir entre l'intégration ou l'externalisation. Nos principaux résultats montrent que si la propriété des actifs est séparable sans risque de perdre son avantage concurrentiel, la firme doit opter pour l’externalisation via la sous-traitance internationale, à condition que les coûts de transaction soient inférieurs aux coûts de contrôle d'une filiale à l'étranger
The impact of Creativity and Information Technology on achieving the Sustainable Competitive Advantage of the Electricity and Gas Distribution Company- Tlemcen: أثر الإبداع وتكنولوجيا المعلومات في تحقيق الميزة التنافسية المستدامة لشركة توزيع الكهرباء والغاز- تلمسان
No full textيهدف هذا البحث إلى التعرف على مدى تأثير الإبداع وتكنولوجيا المعلومات في تحقيق الميزة التنافسية المستدامة بشركة توزيع الكهرباء والغاز بتلمسان، واستخدمت برامج (SPSS.25 وSTATISTICA.8) لتحليل بيانات (133) إستبانة صالحة للتحليل. من أهم الإستنتاجات، إدراك موظفي الشركة المعنية لأهمية تأثير الإبداع وتكنولوجيا المعلومات على الميزة التنافسية، ومن أهم التوصيات: العمل على تهيئة المناخ التنظيمي المناسب لإبداع الموظفين من خلال عقد الندوات والاستفادة من أفكارهم، والاهتمام الكافي بتكنولوجيا المعلومات، الأمر الذي يساهم في الحفاظ على أمن العاملين وسلامة الممتلكات وصون البينة.
This rechearch aim to identify the extent of the impact of creativity and information technology in achieving sustainable competitive advantage in the Sonalgaz Company in Tlemcen, The programs (SPSS.25 and STATISTICA.8) were used to analyze data (133) valid questionnaires for analysis. One of the most important conclusions is the awareness of the employees of the company concerned about the importance of the impact of creativity and information technology on the competitive advantage, and one of the most important recommendations is to work on creating an appropriate organizational climate for employees’ creativity by holding seminars and benefiting from their ideas, and sufficient attention to information technology that contributes to maintaining the security of workers, the safety of property, preserve the envirenment
Mobile payment Application Quality and customer Loyalty: A Structural Equation Modeling Approach –BARIDI MOB case study-
Get PDF This study examines the relationship between mobile payment app quality and customer loyalty, using the Baridi Mob case. It also investigates the role of customer satisfaction as a mediator. The research model includes app design, privacy, security, reliability, and ease of use, as well as customer satisfaction and loyalty. Data analysis was based on 435 responses. The structural equation modelling technique was used to estimate the hypothesized relationships. The results show that reliability and ease of use have a positive impact on customer satisfaction. Customer satisfaction also has a positive effect on loyalty. Furthermore, customer satisfaction mediates the relationship between service quality and loyalty, with reliability and ease of use being fully mediated and app design being indirectly mediated. Security and privacy do not have a mediated relationship. These findings can be useful for Baridi Mob providers in managing services and improving quality and satisfaction
The role of business incubators in supporting entrepreneurship in Algeria - The Valley Business Incubator is a model-
Get PDFThis study aims to shed light on the role of business incubators in supporting entrepreneurship and entrepreneurship development in the university environment, as incubators are considered one of the most important support and accompaniment mechanisms that contribute to the development of entrepreneurial projects, The study adopted a case study approach through the preparation and development of a questionnaire, which was distributed, The study concluded that Algeria is striving to develop a diverse and integrated system to support, accompany and promote entrepreneurship in various aspects that affect it directly or indirectly, The business incubator at the University of the Valley is one of the most important of these mechanisms, as there is a positive impact of the business incubator’s activity on entrepreneurship among students at the University of the Valley
Consumer Protection Mechanisms from Information Pollution in the Digital Environment
Get PDFInformation has shown to be the weapon on which global economic institutions depend, namely with the intensification of competition and the rapid technological development that the world is nowadays witnessing in light of the digital information revolution. Thus, lots of negative aspects came into sight from the use of such digital revolution on the consumer, most notably the information pollution as regards various products, the issue of which will be addressed in our present study, as we aim to shed light on the information pollution in the digital environment and its impact on the consumer behaviour, together with identifying the causes and risks thereof. In closing, we will bring to mind the mechanisms and the ways to protect the consumer from such type of pollution. We conducted a field study that included a sample of 305 interrogated individuals for consolidation purpose of the obtained results