The University of Chlef Journals
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معاينة وإثبات الغش الجبائي: Previewing and Proving Fiscal Fraud
No full textFiscal Fraud is a dangerous economic crime that causes weak fraud collection and lack of revenues in exchange for the terrible increase in expenses, which ultimately leads to an imbalance in the public budget and consequently the inability to maintain political and social balancesespecially when petroleum revenues are no longer sufficient to cover expenditures. This requires concerted efforts to fight tax fraud in its various forms. Previewing and proving the facts of this crime can be the basic building block for the success of efforts aimed at fighting the multiple appearances of fiscal fraud. Preview and proof procedures in this type of crime are distinguished by their peculiarities, whether with regard to the persons qualified to carry out these procedures or in terms of means and legal authentic according to our personal opinion, to more development, especially with the increasing and complexity of fiscal fraud cases
Plaidoyer pour une émergence de l’économie fondée sur la connaissance (EFC) dans les Pays Africains: Advocacy for the emergence of the knowledge-based economy (KFE) in African countries
Get PDFThe wealth of nations is increasingly based on the knowledge and skills of their labor force. Theknowledge-based economy (KBE) is part of a long movement of transformation of worldeconomies. EFC is a lever of action that gives a country many competitive advantages. Also, thecentral objective of our paper is to highlight that: EFC is the Achilles heel for the emergence ofAfrican economies. Thus, all the means of sensitizing African societies must be mobilized withinthis framework. For an effective realization of the EFC certain fundamental levers must beimplemented.La richesse des nations se fonde de plus en plus sur le savoir et les qualifications de leur force detravail. L’économie fondée sur la connaissance (EFC) se situe dans un long mouvement detransformation des économies mondiales. L’EFC constitue un levier d’action qui confère à un paysbeaucoup d’avantages concurrentiels. Aussi, l’objectif central de notre papier est de mettre enexergue que : L’EFC constitue le talon d’Achille pour une émergence des économies africaines.Ainsi tous les moyens de sensibilisation des sociétés Africaines doivent être mobilisés dans cecadre. Pour une concrétisation effective de l’EFC certains leviers fondamentaux doivent être misen oeuvre.
Strategic Management Practices and their Relevance to Making Strategic Decisions: The Aspect of Small and Medium Enterprises in Yemen
Get PDFThe ability to understand modern management practices and techniques and apply them effectively is one of the keys to successful management, and knowledge about past and present models and theories is crucial for managers. This paper attempts to investigate strategic managerial practices with their relevance to making sound strategic decisions among manufacturing SMEs in Yemen. The study is a cross-sectional study that relied on primary data collected conveniently from 400 owners and managers of manufacturing SMEs in Yemen. The findings show low levels of adopting strategic management practices among manufacturing SMEs and a significant role of the scope of operation in differentiating the adoption of such practices. The study recommends increasing the attention towards supporting and encouraging managers and owners of SMEs to further embrace strategic practices while making decisions to march towards development and sustainability
الاقتصاد الأخضر والمواطنة البيئية في ظل معايير مبادرة الإبلاغ العالمية (GRI): Green Economy and Environmental Citizenship under the Global Reporting Initiative (GRI) Standards
No full textThis study aims to describe green jobs as a part of new international plan of action aimed to shift towards communities that are more aware about positive environmental effects, and the deployment of green economy with regard what is saved in new jobs that simulate the future with more quality environmental protection, within the scope of clean green energy which is available in diversity and efficiency, such as solar energy and wind energy, and creating a society based on green urban planning and remove the hazardous waste and carbon pollution and increase the sources of natural food.
The study concludes that green jobs are becoming the main engine of growth and sustainable development to combat unemployment in some countries; and the world of labour is influenced by changes taking places in the environment under climate impacts worldwide, where employees and employers as well as governments are confronting its gradual effects in an attempt to search for solutions to address them. The green jobs are considered to be one of these solutions
 
Government Spending asymmetric shocks in Algeria: Are the budget and current account deficits twins?
Get PDFThis paper provides new evidence of the existence of the “twin deficits” in Algeria. We apply the Nonlinear Autoregressive Distributed-Lag approach to investigate the asymmetries in government spending shocks that can be occur the twin deficits, using time series data over the period 1990 to 2020. The results suggest that the budget and current account deficits appear to be twins in our analysis, in sense the government spending shocks that raise the budget deficit lead to persistent current account deficits for long-term. However, the real exchange rate shocks lead to a current account deficit in the short-term, While, the twin deficits hypothesis remains insufficiently ambiguous
القانون في عالم الاقتصاد: أهميته ودو ره في ضبط السوق والنشاط الاقتصادي: Law in the world of economics: its importance and role in controlling the market and economic activity
No full textThe preparation of a legal system that controls and activates economic practices in all itsdimensions and that protects economic operators from the abuses of the authority or attempts todeviate from its natural course, such as the protection of property rights, respect for contracts,charters, competition laws, the formation of prices according to market mechanisms (supply anddemand) and the protection of the producer and the consumer, was and still represents thecornerstone. The functioning and effectiveness of markets in the light of the market economy, whichis considered a priority by the state as a market regulator after its withdrawal from economicactivity.Accordingly, we try, through this research paper, to shed light on the importance and role of law incontrolling the market and economic activity, and to highlight the trend towards institutionalthought for the effectiveness of markets
أثر إرساء البعدين الأخلاقي والإنساني لتفعيل الأداء الاجتماعي للمؤسسات دراسة ميدانية بمجمع صيدال : The impact of establishing the moral and human dimensions for activating the institutions social performance -- A field study at Saidal Complex –
No full textThis study aimed to define and evaluate the impact of the institutions to the ethical andhuman dimensions on social performance, and then to know this effect in practice byconducting a case study in Saidal Complex, according to a descriptive analytical approachand after analyzing Data using statistical tools and the SPSS.V25 program. It was seen thepresence of the ethical and humanitarian dimensions on activating the social performanceof Saidal Complex.Improving social performance is achieved by integrating ethical responsibility into theorganization’s strategy, as it helps it improve its reputation and achieve an added value toit, and directs employees’ behavior in accordance with work ethics and enhances theirefficiency and effectiveness. as Institution of Citizenship
دراسة ميدانية على شركة الخطوط الجوية الجزائرية :covid-: Factorial structure of the leadership practices during the crisis of Covid-19 pandemic Case study Air Algerie company
No full textThis study aimed to explore the factorial structure of Leadership practices during COVID-19pandemic scale at the Air Algerie Company, on a sample of 150 individuals who responded to thestudy’s objectives, working in four regional agencies affiliated to the company. The validity andreliability of the scale were confirmed on a sample of 50 individuals, while the answers of theremaining sample (100 individuals) were subjected to exploratory factor analysis using theprincipal components method (PCA) and orthogonal rotation by varimax, resulted in extracting 3factors, explained a percentage of 74.13% of the total variance, and were named as follows:The first factor “Organizational flexibility and demonstrating empathy with the human tragedy”,the second factor “Maintain transparency collaborate and Communicating effectively withstakeholder” , the third factor is “Empowerment, calmness, bounded optimism and ability tomaking decisions amid uncertainty”
الاقتصاد الأزرق: قراءة مفاهيمية مع عرض تجارب دولية وعربية ناجحة: The Blue Economy: A conceptual reading with a presentation of successful international and Arab experiences
No full textThis research aims to define the concept of the blue economy and its various fields and economic activities associated with it, in addition to its relationship to sustainable development and the challenges facing it because it is newly emerging. In addition to highlighting some international and Arab experiences that have achieved great success in many fields related to it. Therefore, the research problem was as follows: What is the blue economy? How did countries benefit from it in developing their economies? To address the problem, the research was divided into the following axes: The first axis: The conceptual framework of the blue economy. The second axis: The blue economy: a major growth engine - presenting successful international and Arab experiences -.Among the most important results that have been reached is that the concept of the blue economy is still relatively new in use, and it includes a new vision for the economic exploitation of ocean resources, lakes, rivers and other water bodies, and it also constitutes a real opportunity for countries of the world to protect their biodiversity and maintain their security. food and climate, and the diversity of its sources of incom
Analysis Of The Socio-Economic Approximation Of Developmental Reforms, Strengthening Governance And Controlling Corruption In Mena -Panel Models – 1996-2022
Get PDFThe launch of sustainable development and welfare reforms requires the detection of obstacles, they have proven useless as a result of bureaucracy and corruption, despite the various natural, human and financial capitals of the South and the Third World that qualify them to confront poverty and unemployment, support local and international competitiveness, What necessitates reforming them by governing the performance, which indicated the importance of social indicators that refer to the characteristics of social construction; The network of relationships, values, trust, exchange, participation, communication and information, collected by the Social Progress Index (SCI) in this study, that aim to testing its impact on achieving well-being, in parallel with the governance index, through the application Panel models, on a sample of 21 countries in MENA region, during the period 1996-2022;The result study indicated the strength of the positive effect and the existence of a long-term relationship between them