Journals of Kasdi Merbah Ouargla University
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Sports Boycott and its Role in Protecting Human Rights - Legal Obligations and Moral Responsibility in the Palestinian Case
Get PDFIt has occupied the principles of human rights and protection, equality and non-discrimination among people a privileged place within the values of sport. Based on the responsibility of all components of the sports community in its commitments to combat Violations affecting human rights, and in the face of documented humanitarian crimes committed by The Israeli occupation entity against the Palestinian people over several wars, And the successive condemnations from the Human Rights Council of the United Nations and the reports of human rights organizations Human beings and decisions of international courts, it is the duty of international sports bodies respond to ongoing calls based on facts on the ground and legal grounds for sanctions sports on this entity similar to the boycott that I approved on Russia and the apartheid regime in Former South Africa, and dealing with these calls with all seriousness and moral responsibility away from selectivity and double standards that harm the reputation of these bodies and undermine their credibility
The effect of dividends policy on the market value of firms
Get PDFThe aim of this study is to examine the impact of dividend payments on the value of firms listedon the Qatar Stock Exchange As well as we tried Define which forms of dividends policy are mostinfluential on the firms value, Therefore It relied on a sample of 26 enterprises listed in Qatar stockexchange set in several sectors with the exception of the financial sector within the period lastingbetween 2013-2016, through the multiple and simple linear regression for the making of the tests,The findings show a relationship between dividend policy and the value of firms, its show also thatthe cash dividend considered as one of the most common forms having impact on the company’s market value. This supports the theory of the appropriateness of dividends
L'impact de la pensée innovante sur la création de la micro-entreprise innovante- Une étude empirique sur un échantillon de porteurs de projets Pépinières: Ouargla, Ghardaïa, Biskra
Get PDFLe but de cette étude est analyse l'impact de la pensée innovatrice dans la création demini-entreprise innovante, ainsi que pour identifier le niveau de la pensée créatrice.L'étude a été menée sur un échantillon composé de 31 porteur de projet dans les pépinièresdes (Ouargla, Ghardaïa, Biskra) et le questionnaire a été utilisé comme un outil pour recueillir desdonnées, et un ensemble de méthodes statistiques et logiciels Spss version22 pour le traitement ettester des hypothèses de l'étude, nous avons trouvé un groupe de les résultats les plus importants: laprésence d'un niveau élevé de la pensée créatrice parmi les porteurs de projets, les projets soumispar les porteurs de projets au niveau des pépinières ne représentent pas un mini-entreprisesinnovantes, l'absence d'effet de la pensée innovatrice dans la création de mini-entreprise innovant
Representation of women on the board of directors within the framework of socially equitable corporate governance Pioneering Arab experiences
Get PDFThe past years witnessed a wide discussion about granting quotas to women in the formation ofboards of directors at the global level within the framework of socially equitable governance. Where theresearchers review in this study the results of the extrapolation of many applied studies at theinternational and local levels in knowing the reality of women’s representation in the formation of theboards of directors of joint stock companies, in terms of the variation of diversity in the formation ofadministrative boards and the positive relationship between diversity of men and women in the formationof boards of directors with financial performance, and knowledge of Advantages of women's membershipin the formation of the board of directors of joint stock companies. The study concluded that thepercentage of women representation on the boards of directors of joint stock companies varies from onecountry to another in the Arab countries (Lebanon, Egypt, United Arab Emirates) and the positive impacton the financial performance of companies when women join the board of directors, but it is consideredvery weak compared to developed countries
The Impacts of Artificial Intelligence on Economic Development in Developed and Developing Countries
No full textThis study aims to highlight the role of digital technology in the development of thegovernment accounting system within the framework of compliance with IPSAS standards) and toreach the results of the study, a field study was carried out in the wilaya of Tlemcen, using aquestionnaire tool directed to the employees of the Department of Finance and Accounting inpublic institutions, and the results concluded that the latter contributes significantly to improvingthe quality offinancial and administrative data., and the accuracy and transparency of financialreports, ease of preparation and auditing significantly, and the activation of economic control,which contributes to the formation of a strong and effective government accounting system with thelatest means, and facilitate compliance with standards.Finally, recommendations were made on how to overcome challenges by promoting investment indigital systems, developing staff capabilities, and enhancing digital infrastructure to support thetransition to international accounting standards.Using smart technology systems
The role of knowledge management processes in improving the performance of the organization using the balanced scorecard
Get PDFThis study aimed to identify the role of knowledge management processes in improving the performance of the enterprise using the balanced scorecard in Algeria Telecom. This study based on a descriptive analytical approach through the analysis of (60) questionnaires distributed to a group of workers and department heads. The data analysis and the hypothesis testing were performed by the SPSS.19 program.The study concluded that knowledge management processes had no significant role in improving the performance of the enterprise using the balanced scorecard. In addition, the study confirmed the importance of knowledge management processes to enhance the performance of the enterprise and to achieve the establishment of the goals in order to maintain the perinity of the enterprise
The long-term Impact of Tourism on Economic Growth in Algeria Econometric Study over the period 1995-2015
Get PDFThis paper examines the impact of tourism on economic growth and development inAlgeria by using the causality analysis among real gross domestic product, real international tourism earning, human capital and gross fixed capital formation. A multivariate autoregressive VAR model is applied for the examined period 1995-2015. The results of cointegration analysis suggested that there is one cointegrated vector among the four variables, Economic Growth (RGDP), Tourism Earning (RITR), Human Capital (SCH) and Gross Fixed Capital Formation (GCH). Granger causality testes based on error correction models (VECM), have indicated that there is a “one-way causality” relation between international tourism earnings and economicgrowt
The impact of Covid-19 crisis on the efficiency of the US stock market
Get PDFThis paper search the impact of COVID-19 on the efficiency of financial markets, Specifically, the impact of Covid -19 on the Standard and Poor’s 500 (S&P500) index, using three efficiency indicators: Run test, Ljung-Box test, and Bartels test, We used daily data for return (S&P500) index, from 2-10-2019 to 30-06-2020,Divided into two periods, the pre-crisis period from 2-10-2019 to 10-3-2020, and the crisis period from 11-3-2020 to 30-6-2020, the results suggest that the return appeared to be more volatile during the (COVID-19)crisis period and the U.S stock market(s&p500) was efficient in weak form during pre-crisis COVID-19, and not efficient during crisis COVID-19 After the world organization announced that theCoronavirus is a global epidemi
A Comparative Statistical Study of ARIMA and ANN Modelsto Forecast Global Copper Prices During (1990 -2018)
Get PDFThe research talk over the use Autoregressive Integrated Moving Average (ARIMA) and the artificial neural networks (ANN).based on the data of the monthly time series for Global copper from Jan 1990 until Dec 2018. Through comparing ARIMA Model with ANN Model using evaluation criteria (RMSE, MAE),This research conducts the model ANN it is the most appropriate model to forecast the prices of Global sugar because it has the lowest value of accuracy forecasting. Based on this model, The prices of Global copper were predicted until the end of Dec 2019. As a result, the predicted values were consistent with the real values of the series showing the efficiency of the mode
Trade-Off Between the Method of Discretionary Accruals and Method of Analysis Procedures to Detect Earnings Management Practices in the Algerian Business Environment
Get PDFThis study aimed, we will compare between two methods for measuring earnings management practices, the method of Discretionary Accruals and the Analytical Arocedures method, through testing and measuring the extent of the practice of earnings management by using the financial statements of Algeria Telecom company. We implement the stages for the first model. In the second we analyzed the movement the fixed Asset account as well as the movement of accumulated depreciation.
Where we concluded that the method of Analytical Procedures is better than the method of Discretionary Accruals due to its ease and somewhat accurate and its use of a large number of accounting information, thus increasing the reliability of its results, we considered it the most appropriate method for the Algerian business environmen