The University of Chlef Journals
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إعداد الميزانية الأولية للولاية باستعمال البرمجة الخطية:دراسة حالة ولاية عين الدفلى للسنة 2025: Preparing the initial state budget using linear programming: A case Wilaya of Ain DeflaWilaya for the year 2025
No full textيستهدف البحث معرفة مدى التحكم في تخصيص الأموال العمومية في إطار الميزانية الأولية لولاية عين الدفلى للسنة 2025، بإجراء دراسة تمهيدية لتحديد حجم الأموال المخصصة لهذه الخدمات أو المشاريع المدرجة وفق أبواب هذهالميزانية، بغية الحصول على أقصى قدر من الفعالية من إجمالي هذه التخصيصات.. تم التطرقإلىكيفيةاستخدامهيكلةنظامتبويب "موادها"ومعاملات كفائتهااستنادا إلى الأرقام المسجلة بالميزانيات الأولية للفترة 2020-2024، وهي تتناول مختلف الاشتراطات والعمليات التي تعين في استخدام تقنية البرمجة الخطية بغية ترشيد نفقات قسم التسيير من هذه الميزانية. ابتدأت الخطة برصيد أوليلضبطنفقات12"مادة"في نفقات الميزانية بمنهجية البرمجة الخطية بغية الحصول على الحل الأمثليوأقصى قدر من الفعالية.The The intervention aims to know the extent of control over the allocation of public funds within the framework of the primary budget of the Wilaya of Ain Defla for the year 2025, by conducting a preliminary study to determine the amount of funds allocated to these services or projects included in accordance with the sections of this budget, in order to obtain the maximum effectiveness from these total allocations.. Addressing how to use the structure of the “Materials” tabulation system and their efficiency coefficients based on the numbers recorded in the initial budgets for the period 2020-2024, it deals with the various requirements and processes that help in using the linear programming technique in order to rationalize the expenses of the management department from this budget. The plan began with an initial balance to control the expenditures of 12 “items” in the budget expenditures using a linear programming methodology in order to obtain the optimal solution and maximum effectiveness, and this was done
Sustainable tourism as a solution to mitigate the negative impacts of tourism: A case study of Dubai
Get PDFThis research paper aims to highlight the role of sustainable tourism in avoiding and mitigating the negative impacts of tourism. This sector, which is growing faster than all other economic sectors, has established significant importance for most countries around the world due to its positive effects, including improving the balance of payments, alleviating poverty, and reducing unemployment rates, especially in economies focusing on development.
However, on the other hand, many negative aspects have emerged that negatively affect the economies of tourist countries. This paper sheds light on the case of Dubai, where tourism is a major economic resource but has suffered from the effects of the COVID-19 pandemic and the country\u27s lockdown. Sustainable tourism, with its elements, is considered one of the most important solutions to alleviate these effects.
 
الفجوة الغذائية بين ندرة الموارد وغياب الحوكمة "الدول العربية نموذجا". : The Food Gap between Scarcity of Resources and Lack of Governance, “Arab countries as a model.”
No full textThis study partly addresses the food gap in the Arab countries as a complex security problem, with problematic consequences for food security, by threatening the sustainability of the food supply on the one hand, and obstructing food supply routes on the other hand, which prompted the necessity of researching the background of this problem. Is it Is it a result of scarcity of resources or poor management. The study concluded that the food gap in the Arab countries is mainly linked to the problems posed by the concept of food security, and to the structural, structural and functional causes that the Arab countries are experiencing. In order to overcome this deficit, the Arab countries must be rational in managing the available resources and adopting incentive policies to make the private sector a key partner in achieving sustainable Arab food security.
 
تبني بحوث التسويق في المؤسسات الصغيرة والمتوسطة والتحديات التي تواجه تطبيقه: دراسة عينة من المسؤولين في القطاع الصناعي الغذائي: Adopting marketing research in small and medium enterprises and the challenges facing its application: Study of a sample of officials in the food industrial sector
No full textThis study aimed to find out the reality of adopting marketing research in small and medium enterprises in the food industrial sector, and the obstacles that prevent it from being conducted and approved. In collecting primary data, the researchers resorted to inspecting the institutions and distributing questionnaire forms manually to individuals from a random sample consisting of marketing officials in these institutions. The questionnaires were subjected to analysis using the statistical program SPSS 20.
The study reached a set of results, including that the institutions under study do not practice marketing research activity, and that there are several limitations and restrictions that hinder the latter from exploiting this research.
 
أثر الهندسة النفسية والبرمجة اللغوية العصبية (NLP) على جودة التدقيق الداخلي (دراسة استطلاعية): The impact of psychological engineering and neuro-linguistic programming (NLP) on the quality of internal audit
No full textThe research aims to identify the concepts, foundations and objectives of psychoengineering and neuro-linguistic programming (NLP), analyze the impact of psychoengineering and neuro-linguistic programming (NLP) on the quality of internal auditing, upgrade the performance of internal auditors, and reach results that help us build a set of recommendations for decision makers. The importance of research in investing the psychoengineering system to improve the quality of internal auditing was highlighted, and the analytical descriptive curriculum was followed. The research sought to test the extent to which the visual, sensory and auditory pattern had an impact on the quality of internal auditing, as well as to demonstrate the impact of psychoengineering and neurolinguistic programming (NLP) on the quality of internal auditing. We have come to the conclusion that neuro-linguistic programming plays a role in enhancing the quality of internal auditing by activating its assumptions among internal auditors, which will change results and bring them to outstanding performance.
 
The impact of information and communication technology on human capital in Algerian companies
Get PDFThe aim of this study is to investigate the impact of information and communicationtechnology (ICT) in Algerian Companies\u27 human capital (HC). The data was collected from 120employees by means of a questionnaire. Statistical techniques such as descriptive statistics ,ANOVA test, correlation and multiple regressions were employed. To confirm the suitability of datacollection instrument Cronbach’s Alpha was used. The present study found that the use of ICT willhelp the company to increase their human capital’s performance . So the topic area of informationand communications technology (ICT) has now become a regular feature in enhancing the role ofhuman capital in the company
مخاطر السيولة وأثرها على مردودية المصارف الإسلامية الكويتية: (دراسة قياسية بإستخدام بيانات السلاسل الزمنية المقطعية (2019- للفترة 2012 (Panel Data: Liquidity risks and its impact on the profitability of Kuwaiti Islamic banks: (econometrics study by using Panel Data Models during the period 2012-2019)
No full textThis study aims to examine the effect of liquidity risk on the profitability of Kuwaiti Islamicbanks during the period 2012-2019, using Panel data. The results resulted in a positive significanteffect between the net liquidity gap and the profitability of Kuwaiti Islamic banks, and the presenceof a negative significant effect between the rapid liquidity ratio and the profitability on these banks,in contrast, no effect was found between the bank’s ability to withstand liquidity shocks and theprofitability of banks for the sample of the study
Obstacles of applying human resources accounting in North African countries: A comparative study between Algeria, Tunisia, and Morocco
Get PDFThis study aims at shedding light on the concept of human resources accounting HRA, its horizons, and obstacles in the economic institutions due to the special costs that give it an accounting particularity in processing the assets. In this frame, we shall focus on the obstacles of the application of HRA in North African countries through a field study conducted on a group of companies working in North Africa. To reach the study objectives, we relied on the analytical descriptive method and a questionnaire for data collection. The study sample included 90 members. We used SPSS for data analysis with reliance on arithmetic means and the other statistical styles. Findings show that: there is no consensus about the accounting processing of HR under study. Moreover, there are obstacles that face the application of HRA in North Africa.In the end, the study recommends a deep focus on the obstacles of the application of HRA in the under study companies in particular in order to reach high efficiency and effectiveness in HRA in the North African companies in general
تحديات قطاع التأمين الفلاحي في الجزائر: Challenges of the agricultural insurance sector in Algeria
No full textThe agricultural sector in Algeria is considered one of the most vital sectors that the state relieson to increase economic growth and raise exports outside the hydrocarbon sector, as it is thesector that achieves food security for the community. This study came to reveal the growth of theagricultural insurance sector in Algeria during the period 2010-2021, and to identify the objectiveproblems that affect its growth, in order to propose solutions that return the agricultural insurancesector to the right direction for which it was found. The study concluded that the agriculturalinsurance sector records fluctuating growth from year to year, rising in one period and decliningin later periods, which indicates that the sector is in dire need to change the factors controlling it,including the provision of new insurance services
Colonial Development and Welfare in Nigeria (1940-1945): Agricultural Policy
No full textThe outbreak of the Second World War in 1939 drove the British Government to mobilize economic resources. The task was not easy because in order to meet the War effort, the economic life of both Britain and her colonies had to be reorganized. Indeed, the War did not prevent British officials from taking into consideration the economic development and welfare of the colonized people by adopting a new development policy. However, such a policy was met with many difficulties due to the great need of both the fund and the personnel to promote the War effort and compelled the Colonial Government to undertake urgent measures and plan for future relations. The objective of this research paper is to examine Colonial Development and Welfare in Nigeria during the Second World War focussing on the agricultural policy