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Impact of IT investment on financial performance in Saudi banks
No full text The research aims to analyze the impact of investment in Technology information on financial performance, and the investment in information technology consists of three components: investing in the number of ATMs, investing in software and technological systems, investing in technological banking devices, By applying to a sample of banks listed on the Saudi Market, the data were collected from the annual reports and published by these banks and statistics of the Central Bank of Saudi Arabia during the period 2016-2020, and based on time series data, and adopted a study mainly on the use of Program (E-views), the research found an impact of investment in Technology information on financial performance, where there is a weak inverse relationship between both software investment and technology systems with return on assets, , and there is a strong correlation between both investment in ATMs and return on assets
واقع وﺁفاق الاقتصاد العالمي الجديد في ظل تداعيات الحرب الروسية والأوكرانية – دراسة تحليلية خلال الفترة 2020 – 2024: The reality and prospects of the new global economy in light of the repercussions of the Russian and Ukrainian war - an analytical study during the period 2020-2024
No full textيهدف البحث إلى دراسة تداعيات الحرب الروسية والأوكرانية على الاقتصاد العالمي الجديد وذلك بعرض واقع وآفاق الاقتصاد في ظل التغيرات الراهنة، والتطرق إلى مكانة الاقتصاد الروسي والأوكراني ومكانتها عالميا، حيث إنه من أخطر تداعيات هذه الأزمة المُستجدة، أنها ستعوّق وتضر بوتيرة النمو وتطور العجلة الاقتصادية العالمية، وستزيد نسبة التضخم وآثارها السلبية على أداء الاقتصاد العالمي، وفقاً للطرح الآتي: ما هو واقع وآفاق الاقتصاد العالمي في ظل تداعيات الحرب الروسية والأوكرانية؟ ولقد اعتمد الدراسة على المنهج الوصفي و التحليلي من خلال الجانب النظري المتعلق بواقع الاقتصاد العالمي و حرب روسيا أوكرانيا ، و الجانب التطبيقي من خلال دراسة تحليلية ، حيث توصلت الدراسة في النهاية أن نتائج الصراع انتقلت إلى باقي العالم وتعدى التأثير ليشمل تغير في هيكلة التحالفات الدولية والقوى السياسية وتغير في خارطة التجارة الدولية ، ولعل التأثير الإيجابي هو في تفعيل التواصل بشكل متكامل عن طريق الاتصال المرئي (الاتصال الافتراضي) ، التجارة عن طريق البريد الالكتروني والتسليم الشخصي.The research focus of the Russian and Ukrainian war on the world economy by presenting realities and prospects in the current changes. After addressing Russia and Ukraine\u27s economic status and that of the world, as one of the most serious repercussions of this new crisis, it will hinder and damage the growth and development of the global economic wheel, and increase the inflation rate that some European countries have begun to experience.
This poses problems to the world economy which will identified.
The study relies on the descriptive and analytical approach through the theoretical aspect of the world economy and the Russia-Ukraine War.
Besides, the applied aspect through an analytical study, where the study ultimately found that the conflict’s results were passed on to the rest of the world.
The impact has gone beyond to include a change in international alliances and political forces and a change in the map of international trade.
Perhaps the positive impact is in activating communication in an integrated manner through visual communication (virtual communication), trade via e-mail and personal delivery
أداء المؤشرات التربوية لتحقيق الهدف الرابع للتنمية المستدامة بالمنطقة العربية: The Performance of The Educational Indicators to Achieve the Fourth Goal of The Sustainable Developmentin The Arabic Region
No full textWe aim through this study to determine the performance of the educational indicators whose adopted to achieve the fourth goal of the sustainable development. It represents in education quality through the comparison between Arab Gulf States which are the leader in Arab ranking in education quality with the North African States which occupy the intermediate and last positions in this quality, the study concluded that the gap in this ranking sometimes lies in the indicators adoptee’s type, whereas Gulf States focus on the indicators used in the international competitions in addition to the ones that the UNESCO focus on in achieving the education quality in Arabic region as early care of the education and so the private education, while North African States focus in their assessment of their quality on the final competition results in the three phases, or between the education in countryside and city, which reflected negativity on their international ranking and so their contribution to achieving the fourth goal of the sustainable development in the region despite what it owns from human capital
دور الإطار التشريعي في إرساء معالم المالية الإسلامية في الجزائر: The role of the legislative framework in establishing the features of Islamic finance in Algeria
No full textيهدف هذا المقال إلى تبيان التشريعات التي تطرقت إلى المالية الإسلامية من خلال الأوقاف والتأمين التكافلي والمصارف الإسلامية في الجزائر على ضوء انفتاح السلطات عليها مع السنوات الأخيرة، والتي وردت في القانون المدني والتجاري وقانون الأوقاف والمرسوم التنفيذي حول التأمين التكافلي وأنظمة وتعليمات بنك الجزائر، وهي تهدف أساسا إلى التفعيل المالية الإسلامية وإعطائها المزيد من التسهيلات.
وقد خلصت الدراسة إلى أن المالية الإسلامية في الجزائر تواجه عقبات كثيرة في المجال التنظيمي وفهم المصطلحات، و المجال الصياغي الفني لهذه العمليات المالية، والقوانين تحتاج إلى إثراء، وتوصي الدراسة السلطات في الجزائر بأن تستفيد من هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية –أيوفي- وكذلك مجلس الخدمات المالية الإسلامية في صياغة مختلف التشريعات.
The aim of this article is to clarify the legislations that have tackled Islamic finance in Algeria, focusing on awqaf, cooperative insurance, and Islamic banking. This exploration takes into account the recent willingness of authorities to embrace these financial approaches, as seen in civil and commercial laws, awqaf regulations, executive decrees related to cooperative insurance, and the guidelines set by the Algerian Central Bank. Hence, to promote Islamic finance and streamline its implementation.
Findings show that Islamic finance in Algeria encounters several challenges related to regulatory framework, terminology comprehension, and the formulation and technical aspect of these financial operations. It suggests that the existing laws require enrichment and recommends that Algerian authorities draw upon the expertise of organizations such as the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the Islamic Financial Services Board (IFSB) to further refine these legislations.
 
سيناريو سوء النية بالالزام بتطبيق المعايير الدولية لإعداد التقارير المالية في الشركات المدرجة: The Scenario of Bad Faith by Obligating the Application of IFRS in the Listed Companies
No full textThe study aimed to investigate the scenario of bad faith by obligating the application of IFRS in listed companies to lost real value and transferring wealth to the legal personality ownership by giving management the authority to act. The study followed a descriptive inductive approach, depending on previous studies and comparison with the jurisprudence of Islamic financial transactions. The results showed that the adopting IFRS is to follow the aimed of international legal consistency based on traditional accounting theories to conseder a court evidence for financial rights and to achieve an international level for countries economic and credit competitive ratings because of the relationship between global financial services institutions and the drafters of the IFRS. Inspite of IFRS adopting is not solve crises. The importance of the scenario appears by explaining the impact of IFRS adopting to increase foreign investment negatively by exploiting gap of injustice and deception levels to get lquidit from financial markets with a high value before the information is available, beside gap of separation between management and owners to control the local companies by their managing. And there is losing of evidence to prove the real value in objection case
L’état des lieux de l’intelligence économique en France, exploration par la méthode « color insight ». (Étude jusqu’à 2018): The state of economic intelligence in France, exploration by the “color insight” method. (Study until 2018)
No full textIn the face of economic war and the current international context, economic intelligence is the right tool to survive. It enables various actors – states, territories and companies – to collect information, and use them to act, to protect themselves against internal and external attacks and to make influence in order to direct any decisions in their favor.
The first report on economic intelligence in France took place in 1994, the Martre report (Martre, 1994), which remains highly regarded in this field.
A quarter of a century has passed since the publication of the Martre report. We found very useful to study the evolution of economic intelligence at the national level in France by conducting field research and cross-referencing the data collected with other studies to support our research results.
Face à la guerre économique et au contexte international actuel, l’intelligence économique représente l’outil adéquat pour survivre. Elle permet à divers acteurs –Etats, territoires et entreprises- de collecter les informations, de les exploiter pour agir, de se protéger face aux attaques internes et externes et de faire de l’influence afin d’orienter les décisions en leur faveur.
Le premier rapport fait sur l’intelligence économique en France a eu lieu en 1994, il s’agit du rapport Martre (Martre, 1994) qui reste très réputé dans le domaine.
Un quart de siècle est déjà passé depuis la parution du rapport Martre. Ainsi, nous avons trouvé très utile d’étudier l’état des lieux ainsi que l’évolution de l’intelligence économique au niveau national en France par le biais d’une recherche sur le terrain et en faisant un croisement entre les données empiriques avec d’autres études pour appuyer nos résultats de recherche.
 
Contribution of remuneration and staff motivation to improving the performance of Algerian SME subcontractors
No full textThe ability of organizations to attract and retain competent personnel is linked to the incentive elements implemented. This quest for skills allows enterprises to have an important competitive position. In fact, remuneration and motivation are essential elements in attracting qualified and competent workers.
However, the essential aim of this article is to prove the degree of influence of these HRM practices on the ability of enterprises to acquire the right personnel for their needs., and to participate in performance on all scales. A qualitative empirical study was carried out with several Algerian SME subcontractors in order to examine the acceptability of the proposals presented, and to support the theoretical research previously carried out. The results prove that remuneration and motivation contribute greatly to the multiple performances of Algerian SME subcontractors.
 
تحليل تأثير القطاع الصناعي على الميزان التجاري مع تغير النظام الاقتصادي في الجزائر دراسة تحليلية قياسية للفترة 1970-2022: Analysis of the impact of the industrial sector on the trade balance with the change of the economic system in Algeria an analytical and econometric study for the period 1970-2022
No full text Our goal through this research is to review the stages that the industry has gone through, and analyze its impact on the trade balance, by tracking the development of Algerian foreign trade, and highlighting the structure of the Algerian trade balance for the industrial sector, to diagnose the imbalance in the structure of the Algerian trade balance and analyze the causes of the deficit in it while highlighting the contribution of the industrial sector in the volume of exports on the one hand and highlighting the burden of this sector through the volume of imports on the other hand, where the problem of the subject was about the extent of change in the impact of the industrial sector on the trade balance In light of the transition from one economic system to another, it was studied through two axes, in which we dealt with the emergence and development of the industrial sector, analyzing its impact on the trade balance, with an econometric study to this effect we reached conclusions that the industrial sector did not live up to the industrial sector to the role for which it was established as a locomotive of the national economy and that it is one of the most important causes of the deficit in the trade balance due to the huge difference between the value of imports and the value of exports. ...and the value of exports..
 
واقع ممارسة مهنة التدقيق الخارجي بالجزائر على ضوء المعايير الجزائرية للتدقيق NAA -دراسة حالة عينة من المهنيين باستخدام برنامج MAXQDA-: The reality of practicing the external auditing profession in Algeria in the light of the Algerian standards of auditing (NAA) -Case study of a sample of professionals using MAXQDA program -
No full textThis study aims to address the reality of external auditing practice in Algeria in the light of the Algerian standards for auditing (NAA), relying on a qualitative approach represented in conducting semi-directedinterviews with a sample of Algerian statutory auditors. The content of the interviews was analysed using the MAXQDA2022 program. The study dealt with three main axes: the nature of external auditing, Algeria\u27s experience in adopting international standards on auditing and finally the case study. The results of the study found a relative application of Algerian standards for auditing by the statutory auditors, as the reference was not fully issued until 2023.
 
Circular economy, motivations for its adoption, and the main challenges in its implementation “A presentation of the German experience (2017-2020)”
Get PDFThis study aims to delve into understanding the nature of the circular economy, and its underlying principles, explore the motivations for transitioning towards it, and highlight the advantages and challenges hindering the shift. Additionally, this is done through using the descriptive approach and a case study method.
The study concludes that the circular economy represents an alternative economic model to the linear economy, aiming to progress toward sustainability by maximizing product value, extending their lifespan, reducing waste and emissions, preserving the environment, and enhancing the efficiency of natural resource utilization.
Furthermore, the study emphasizes that the German experience stands out as a leading example in the field of the circular economy, having embraced it since 1996 through the introduction of laws on the circular economy, waste management, and various legal frameworks enacted until 2019. Among its notable waste management strategies is the implementation of the waste hierarchy principle, aiming to separate economic growth from resource use.