343 research outputs found

    The comparison between Activity Based Costing and Traditional Costing that practiced in Algerian Manufacturing Corporation

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    This study aims to suggest practice of modern cost technique as an alternative for traditional cost technique.The manufacturing was calculated the cost using traditional system, which the cost of product, is 542.00 da is more than the cost of ABC system which is 468.892 da. The different is 73.108 da; this amount will effect negative on organization performance, profitability, and enhance competitive position.The result of calculating the costs it was less accurate to traditional cost accounting system, also traditional costing combines all indirect costs into a single cost pool. The researcher was practiced the ABC in the real manufacturing, It was more accurate, as itresulted in efficiency, accuracy and objectivity of achieved Activity-based Costing purposes which is decreasing costs

    Overview of the Algerian Insurance Sector in the Era of the Covid-19 Pandemic: État des lieux du secteur algérien des assurances à l'ère de la pandémie covid-19

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    The insurance sector in developed countries occupies a vital place in their economies and contributes to the country's development. This market, like so many others, is doomed to failure, at best, to stagnation. It must therefore be resilient to the economic situation and boost itself to growth. This paper aims to investigate the impact of the double crisis associated with the exceptional economic situation as well as the pandemic on the Algerian insurance sector. The findings reveal that the sector's employment is shrinking, along with a decline in insurance company recruitments. Furthermore, the overall market output is down, notably in the automotive insurance and assistance branches. Le secteur des assurances dans les pays développés occupe une place primordiale dans leurs économies et contribue à l’essor du pays. Ce secteur, comme tant d’autres, est voué à l’échec, au mieux à la stagnation. Il doit donc s’adapter à la conjoncture et aspirer à se positionner sur la tangente de la croissance. L'objectif de l'article est d'examiner l'impact de la double crise liée, à la fois, à la situation économique exceptionnelle et à la crise sanitaire pandémique sur le secteur algérien des assurances. Les résultats montrent que l'effectif du secteur marque une régression qui coïncide avec un recul des recrutements opérés par les sociétés d’assurance. Aussi, la production globale du marché marque une baisse notamment dans les branches assurance automobile, et assistance

    The impact of corruption on foreign direct investment in the countries of the Middle East and North Africa: An Empirical Study Using Panel Data During the Period (2003-2019): أثر الفساد على الاستثمار الأجنبي المباشر في دول الشرق الأوسط وشمال إفريقيا: دراسة قياسية باستخدام بيانات بانل خلال الفترة (2003-2019)

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    تهدف هذه الدراسة إلى تقدير أثر الفساد على الاستثمار الأجنبي المباشر لعينة تشمل 06 دول من منطقة الشرق الأوسط وشمال إفريقيا خلال الفترة (2003-2019)، وقد تم استخدام نموذج بانل الساكن لتقدير نموذج الدراسة، وأشارت نتائج الدراسة إلى وجود أثر سلبي ومعنوي للفساد على الاستثمار الأجنبي المباشر في دول الشرق الأوسط وشمال إفريقيا، فعند زيادة مستوى الفساد بمقدار وحدة واحدة سيؤدي ذلك إلى انخفاض تدفقات الاستثمار الأجنبي المباشر بمقدار %0.12. This study aims to estimate the impact of corruption on foreign direct investment for a sample that includes 06 countries from the Middle East and North Africa region during the period (2003-2019). The static panel model was used to estimate the study model. The results of the study indicated that there is a negative and significant impact of corruption on foreign direct investment in the countries of the Middle East and North Africa. When the level of corruption increases by one unit, this will lead to a decrease in foreign direct investment flows by 0.12%

    Employing Tacit Knowledge in Activating Electronic Management From the Point of View of a Sample of Workers in Social Security Funds in Adrar Province, Algeria: توظيف المعرفة الضمنية في تفعـيل الإدارة الالكترونية من وجهة نظر عينة من العاملين في صناديق الضمـان الاجتماعي بولاية أدرار الجزائر

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    تـهدف هذه الدراسة إلى معرفة طبيعة العلاقة التي تربط المعرفة الضمنية بالإدارة الإلكترونية مع وظائف الإدارة الالكترونية في صناديق الضمان الاجتماعي بولاية أدرار من وجهة نظر العاملـين من أجل تحسين مردودية العمل والأداء وتقديم أفضل الخدمات، وقد تم التوصل إلى وجود علاقة ذات أثر ايجابي وتوجه من قبل العاملين إلى تفعيل أبعاد الإدارة الالكترونية، وتوصي الدراسة بضرورة سعى مديري المنظمة المبحوثة إلى تبسيط المهام وتقديم خدمات ذات جودة عالية. This study aims to know the nature of the relationship that binds the implicit knowledge of electronic management through the impact of the dimensions on the electronic management functions in the social security funds in the state of Adrar from the  workers' point of view in order to improve the efficiency of administrative work, raise the level of employee performance and provide better services, and for that, a questionnaire was developed.The most important results reached are the existence of a positive  impact relationship and directed by the employees to activate the dimensions of  electronic management, and the study recommends the need for managers of the studied organizations to seek to simplify tasks and provide high-quality services

    The Status of Algerian Exports, Excluding Hydrocarbons, for the Years (2020- 2022)

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    This study has analyzed Algerian non-hydrocarbon exports, revealing a promising trend in the past three years. It has explored Algeria's major trade partners and governmental efforts to boost exports, in addition to highlighting significant obstacles. Several potential solutions were proposed. However, despite government efforts, non-hydrocarbon exports have been adversely affected due to bureaucratic challenges, warranting further attention in enhancing their growth for the country's economic development

    Financial education programs as a mechanism to achieve financial Inclusion. The experience of the National Center for Financial Education NCFE (India)

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    This paper examines the role of the National Centre for Financial Education in promoting financial literacy and inclusion among low-income families in India. The study is based on a comprehensive review of existing literature and available statistics on Indian NCFE coders. The analysis reveals that these programmes have the potential to significantly improve financial culture and inclusion and that financial technology platforms have a role in promoting responsible financial behaviour

    Islamic stocks, conventional stock market, or cryptocurrencies? Looking for a Safe Haven during Covid-19

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      This paper investigates the safe haven potential of Islamic stocks within the context of the London stock market, alongside other prominent hedging assets, namely gold, Brent crude, and Bitcoin, using the M-DCC GARCH model. The study finds that Islamic finance no longer demonstrates robust safe haven characteristics but instead serves as a diversifier during periods of market stability. In contrast, gold exhibits notable hedging properties both prior to the COVID-19 pandemic and during market turmoil, outperforming all assets except Bitcoi

    The contribution of Small and Medium-sized Enterprises in Achieving Economic Diversification: An Analytical Study of the Algerian Economy During the Period (2010-2022)

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    This study aims to assess the development of small and medium-sized enterprises in Algeria from 2010 to 2022 and their contribution to economic diversification and reducing Algeria's reliance on oil revenues, using descriptive and analytical techniques plus the inductive approach to examine and analyze data collected, the study shows that Algeria's small and medium-sized enterprises are vulnerable and ineffective at contributing to the country's economic diversification, and their extensive orientation towards the services and construction sectors does not help create added value despite the significant growth in their count during the period of study

    The Influence of Knowledge Management on Employees' Quality of Work-Life: Literature Review

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    Maintaining essential skills is a challenge for organizations today. This study investigates the relationship between Knowledge Management (KM) and Quality of Work Life (QWL) to address the lack of exploration in this domain. Our goal is a comprehensive literature review to reveal the impact of KM practices on QWL. By employing a qualitative methodology, our study concludes that effective implementation of KM strategies is critical in influencing positive QWL outcomes. We propose essential strategies for optimal KM integration in the workplace

    The Effect of Knowledge Management on Banks Performance Using the Balanced Scorecard Perspectives at The Banking System in The Northern State of Sudan

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    The problem of the study focuses on weakness of indicators in (BSP) at the (BS) in the Northern State perform to decrease (BP) level, The study aims to measure the effect of (KM) on (BP) through the use of (BSP) at the (BS). One Main hypothesis were developed and a questionnaire was designed. After data collection and analysis from the respondents, the study reached up to a significant statistical effect of (KM) on (BP). The study recommended Banking System at the Northern State have to pay more attention to (KM) Practices by holding training courses in how to exploit the knowledge available within the branches banks

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