The University of Chlef Journals
Not a member yet
925 research outputs found
Sort by
أثر الاهتلاك بالمركبات على الأداء المالي لمؤسسة هيبروك: The impact of component depreciationon the financial performance of the Hiproc Corporation
No full textThis study aims to identify the effect of component depreciation on the financial performance of the Hyproc Corporation, with measuring this effect using the "T" test and simple linear regression. We have concluded that component depreciation had a negative impact on the results chart of the Hyproc Corporation, as the increase in component depreciation provisions reduced the operating result, the normal result before taxes and the net result, and raised the tax savings and the ability of self-financing. And by conducting a "T" test for two correlated samples of the averages of the financial ratios of component depreciation and previous depreciation at the significance level of 0.05, we find that the component depreciation reduced the financial, economic and commercial profitability, the operating result margin and the normal result margin before taxes, and the significance of these differences is statistically significant. By conducting a simple linear regression of the effect of component depreciation, which is expressed in the change in the depreciation allowances for vehicles compared to the previous depreciation on financial ratios and at the significance level of 0.05, we find a statistically significant inverse relationship of the impact of component depreciation on commercial and economic profitability, the margin of operating result, the margin of normal result before taxes,the financial structure of assets, and the relationship Inverse is not statistically significant on financial return
الزراعة الذكية ومتطلبات تطبيقها لتحقيق استدامة الأمن الغذائي في الدول العربية: Smart agriculture and the requirements for its application to achieve sustainable food security in the Arab countries
No full textSmart agriculture is an important solution to achieve food security and ensure itssustainability in light of the pressures experienced by the global food system. Many countrieshave adopted smart farming methods in order to achieve a comfortable food situation whilepreserving their resources.That smart agriculture is an agriculture that preserves the environment and resources, whichmakes it a means to reduce the negative effects of climate change , which makes it a suitablesolution for Arab countries that suffer from a large food deficit, and although there are someArab experiences in this field, they are not sufficient given the need for these smart methods inthe field of agriculture in order to reduce the problem of food security and preserve resources,Arab countries must take scientific and deliberate steps to adopt smart agriculture
متطلبات تحقيق الأمن المائي المستدام في الدول العربية: Requirements for achieving sustainable water security in Arab countries
No full textWater security is one of the most important goals of sustainable development and, as a result, various Arab countries are seeking to investigate how sustainable water security is achieved. This study aims to shed light on the requirements for achieving sustainable water security in Arab countries. The deductive method was chosen, with its tools of description and analysis.The study concluded that the problem of water security in Arab countries is due to climate change, high population density and dependence on neighbouring countries for water, in addition to irrational water exploitation. In order to meet the growing demand for water, Arab countries have adopted projects for seawater desalination and wastewater treatment for reuse in the agricultural sector
مساهمة برامج تنشيط المبيعات في التغيير من السلوك الإستهلاكي السلبي للمستهلك الجزائري بمستغانم-uno – دراسة ميدانية بمركز التسوق : The contribution of The Sales Promotion Program to change the Negative Consumer Behavior of the Algerian consumer -A Case study at the UNO Shopping Center in Mostaganem
No full textThe study aims to identify The contribution of The Sales Promotion Program to change the Negative Consumer Behavior of the Algerian consumer-A Case study at UNO Shopping Center in-Mostaganem. The sample of the study consisted of 120 individuals, chosen by Available Sample method.
The study found that there was a positively and significantly effect in( ∝ ≤ 0.05) of the dimensions of The Sales Promotion Program (the Contests, the coupons, the discounts, the free samples, the lottery tickets and raffles) on the Negative Consumer Behavior of the Algerian consumer A Case study at the UNO Shopping Center in-Mostaganem,The study also found that there were no statistically significant differences in the effect of the dimensions of sales Promotion due to the variables (sex, age, educational level, social status, income). while there were differences due to the variable (professional status).
The Study recommends the need to increase attention to improving the level of sales activation programs that depend on it in shopping centers in general and Uno Shopping Center in Mostaganem in particular
دور تحليل مؤشرات جودة السيولة وفق المعيار المحاسبي الدولي رقم 7 في تحسين الأداء المالي دراسة حالة مؤسسة سانياك عين الكبيرة سطيف : The role of analyzing liquidity quality indicators according to International Accounting Standard No 7 in improving financial performance, A case study of the saniak enterprise at Ain Kebira Setif.
No full textتهدف هذه الدراسة إلى تسليط الضوء على دور النسب المالية المشتقة من مؤشر جودة السيولة في تحسين الأداء المالي لمؤسسة سانياك، وذلك من خلال اعداد وتحليل جدول سيولة الخزينة وفق المعيار المحاسبي الدولي رقم 07.
وتم التوصل إلى أن نسبة التغطية النقدية جيدة في المؤسسة، بينما نسبة تغطية التدفقات النقدية ونسبة تغطية فوائد الديون ضعيفة، لذا يجب على المؤسسة اتخاذ اجراءات مناسبة لمعالجة هذه الاختلالات، مما يسمح لها بتحسين أدائها المالي مستقبلا.
This study aims to shed light on the role of financial ratios derived from the liquidity quality index, in improving the financial performance of the institution, through preparing and analyzing the treasury liquidity table in accordance with Accounting Standard No 07.
It was found that the cash coverage ratio is good in the institution, which means that the internal cash flow from operating activities covers cash flows for investment, the necessary cash flow coverage ratio are considered weak, so the institution must take appropriate measures to address These imbalances allow for the aim of improving its financial performance in the future.
Keywords: International Accounting Standard No 7, liquidity quality index, cash coverage ratio, necessary cash flow coverage ratio, financial performance
واقع التنمية المستدامة وانعكاساتها على التنمية السياحية دراسة حالة – محافظة أريحا في الضفة الغربية- فلسطين: The Reality of Sustainable Development and Its Implications on Tourism Development (A Case Study – Jericho Governorate in the West Bank - Palestine)
No full textAbstract
The study aimed to identify the reality of sustainable development in the governorate of Jericho, and their impact on tourism development in the province, where is the city of Jericho, the oldest city in the world, famous for tourism, historical (archaeological) is also considered and history of the city’s famous tourism season means that its tourism specializes in the winter because to moderate temperatures, from here study aimed to identify the foundations that give to the province as having or characterized by these criteria, and identify the strengths and weaknesses, which prevent the conflict between development and sustainable tourism development without affecting the surrounding environment pollution and others, Use the researchers descriptive analytical method through the use of major roads in the collection of data sources important in the analysis, a questionnaire, and discharged through the packet statistical spss and interviews free with some of the citizens and through websites, books and references, see the researchers as they live put the province. After the analysis was reached on a set of results, including: that the volume of maintaining a small if they want to focus on sustainable development without conflicting with other areas of development, and lack of coordination among stakeholders to support the areas of diversified development, as it is currently focused on construction of urban development , and the results showed that development is focused on building urban manufacturing, and that the expense of development and sustainable tourism development in the province, in addition to being at the expense of development, environmental, agricultural, building on the results has been developing recommendations, including: an end to the risk that you get to this province by what is happening of the deliberate murder of wealth tourism and agriculture, and developing systems and strict laws limiting the construction of urban creeping at the expense of fertile agricultural land, and not to grant building permits urban in the fertile agricultural regions, especially those containing water wells, and not to grant building permits urban close to agricultural areas and residential and tourism and who work on the pollution of the environment, and specifically such as building factories and workshops, and others
ملخص
هدفت الدراسة التعّرف إلى واقع التنمية المستدامة في محافظة أريحا، وانعكاساتها على التنمية السياحية في المحافظة، حيث تعتبر مدينة أريحا أقدم مدينة في العالم، إذ اشتهرت بالسياحة التاريخية (الأثرية) كما تعتبر، وعبر التاريخ من المدن المشهورة بالسياحة الموسمية أي أن سياحتها تختص بفصل الشتاء نظراً لاعتدال درجات الحرارة فيها، من هنا هدفت الدراسة إلى التعّرف إلى الأسس التي تمنح لمحافظة على أنها تمتلك أو تتميز بهذه المعايير، وتحديد نقاط القوة والضّعف، التي تحول دون التعارض بين التنمية المستدامة والتنمية السياحية دون أن تتأثر البيئة المحيطة بالتلوث وغيره.
استخدم الباحثان المنهج الوصفي التحليلي من خلال استخدام طرق رئيسية في جمع البيانات كمصادر مهمة في التحليل، وهي الاستبانة، وتفريغها من خلال برنامج الرزم الإحصائية spss والمقابلات الحرة مع بعض المواطنين ومن خلال المواقع الالكترونية، والكتب والمراجع، ورؤية الباحثين حيث أنهما يعيشا وضع المحافظة. وبعد التحليل تم التوّصل إلى مجموعة من النتائج أهمها: أن حجم المحافظة صغير إذا ما أرادت أن تركز على التنمية المستدامة دون التعارض مع مجالات التنمية الأخرى، وعدم وجود تنسيق بين الجهات المعنية في دعم مجالات التنمية المتنوعة، حيث أنها حالياً ترّكز على البناء العمراني في التنمية، وتبين من النتائج أن التنمية ركزت على البناء العمراني والتصنيع، وأنه على حساب التنمية المستدامة والتنمية السياحية في المحافظة، بالإضافة إلى أنه على حساب التنمية البيئية، والزراعية، وبناءً على النتائج تم وضع التوصيات ومنها: وضع حد للمخاطر التي تحصل لهذه المحافظة جرّاء ما يحصل من قتل متعمد للثروة السياحية والزراعية، ووضع أنظمة وقوانين صارمة تحد من عملية البناء العمراني الزاحف على حساب الأراضي الزراعية الخصبة، وعدم منح تراخيص بناء عمراني في المناطق الزراعية الخصبة، وخاصة التي تحتوي على آبار مياه، وعدم منح تراخيص بناء عمراني قريب من المناطق الزراعية والسكنية والسياحية والذي لعمل على تلوث البيئة، وبالتحديد مثل بناء المصانع والورش وغيرها
0202 باستخدام السلاسل الزمنية - دراسة تحليلية للنشاط السياحي في العراق للمدة 0222: An analytical study of tourism activity in Iraq for the period 2000-2018
No full textAbstract:An analytical study of tourism activity in Iraq for the period 2000-2018Tourism activity contributes to diversifying sources of income and revitalizing the rest of theother economic sectors in any country that possesses the components of tourism activity, andIraq and its various natural and abnormal components on the basis of which tourism projects ofvarious kinds have been established and over the past years, suffers from unstable political and security conditions which affected the tourism indicators during these years.Accordingly, a title for my research was chosen to study the reality of the state of tourismactivity in Iraq during the studied period and the extent of the influence of time factor and itscircumstances on this activity.In collecting data, the researcher relied on a set of tools, including data from the Ministry ofPlanning / Central Statistical Organization and it reached a set of conclusions, the most importantof which are (Iraq\u27s political conditions have a great impact on tourism activity in Iraq), and thestudy concluded with a set of appropriate recommendations that can benefit the relevantauthorities in this field, including the need to develop existing tourism projects and work ondeveloping a plan to exploit the tourism potentials and components. The other ones that did notreceive the required attention from the concerned authorities in the field of tourism activity, andwork to issue laws and legislation that encourage investment in the tourism sector to achievetourism development in accordance with international standards, all this besides providing theappropriate security condition for it.
 
0202 SDAT السياحة الحموية في الجزائر في ظل المخطط التوجيهي للتهيئة السياحية: Thermic Tourism in algeria Under The Create of Master Plan For Tourism Prospects In 2030
No full textAbstract:Thermic Tourism in algeria Under The Create of Master Plan For Tourism Prospects In 2030this research aimed to highlight tourism in Algeria, with a particular focus on Thermic tourismand its characteristics in Algeria, The subject has been addressed through two main axes: generalconcepts of tourism, and Thermic Tourism in algeria Under The Create of Master Plan For TourismProspects In 2030.The research has produced a series of results: Thermic tourism is one of Algeria\u27s most active areasof tourism, but there is a significant weakness in the base structures accompanying the tourismsector, causing the sector to lag behind
التأثيرات الاجتماعية والثقافية الايجابية المحتملة للسياحة على المجتمع الليبي "معوقات التأثير": The potential positive social and cultural impacts of tourism on Libyan society "Impact Obtacles"
No full textAbstract:The paper discusses the most important positive social and cultural tourism impacts on theLibyan society, with a review of the various obstacles that hinders these mentioned effects. Theimportance of the paper lies in the fact that it is one of the few studies that diagnoses the Libyanreality in terms of the weakness of the tourism sector, especially the negative impact of somepolitical aspects, while clarifying the various social and cultural benefits that accrue from theinflux of international tourism movement to a country rich in its tourism capabilities . Thepaper adapts the descriptive analytical method to cover and analyze the various concepts of thestudy and concludes in its most important results that the tourism industry has an effective rolein establishing social and cultural development in the Libyan society, but with the presence ofmany diverse obstacles, which the recommendations explain how to deal with and pave theway for activating the role of these different social and cultural influences
الإبداع العلمي العربي في الميكانيكا
No full textأبدع العرب في علوم شتى بما في ذلك علم الحيل أو الميكانيكا، وقد نتج عن ذلك تطبيقات تقنية ظهرت في شكل وسائل وأجهزة استخدمت في الحياة اليومية، وهو ما ترجم في آلات الإسطرلاب لدراسة حركة الأفلاك، آلات ضح المياه التي تعتمد على الطاقة الهيدروليكية، الساعات لقياس الوقت، وغيرها من الفروع العلمية التي كانت تنطوي تحت علم الحيل، وقد صاحب هذه المعرفة التقنية معرفة نظرية بقوانين الرياضيات والفيزياء، فتميزت الحضارة العلمية في الإسلام بظاهرة الجمع بين العلم النظري والتطبيقي، والدمج بين العلوم وتوظيف نتائجها لخدمة علوم أخرى.وأمام هذه الوضعية نتساءل ما هي الدروس التي يمكن استنتاجها من دراستنا لعلم الحيل عند العرب، وما هي العوامل التي ساعدت على إبداع علمائه قديما وركوده حاليا