The University of Chlef Journals
Not a member yet
925 research outputs found
Sort by
Analysis of Intra-Algeria-Tunisia Trade Performance Standard Study(2000-2021)
Get PDFThis study aimed to analyze the factors affecting the performance of intra-trade between Algeria and Tunisia, based on data from the World Bank for Algeria and Tunisia during the period (2000-2021). The impact of some macroeconomic indicators on the structure of exports and imports of Algeria and Tunisia was measured using the gravity model and the IVOZ program with the panel data analysis approach, where the data of these variables were collected after conducting various necessary tests. The exchange between Algeria and Tunisia negatively affects the exports and imports of the two countries, while the rest of the variables have a positive impact on exports and imports. This necessitates the need for Algeria and Tunisia to pay attention to addressing the problem of the structure of trade products and the mutual exchange rate index, and to reduce its negatives, in exchange for stimulating and encouraging various efforts
A Review of antecedents and effects of brand loyalty towards home appliances brands in Algeria
Get PDFThis study at hand aims at highlighting the most significant brands loyalty antecedents through the purchase of specific home appliances in Algeria by taking a 250 respondent’s survey to analyses and interpretation.The PLS method’s results manifested a clear and direct effect between satisfaction and trust, trust and attachment, attachment and commitment with the latter being linked to the costumer’s loyalty to the commercial brand. It has also determined a positive yet indirect impact amid satisfaction, attachment, commitment and loyalty on one hand, and trust with commitment plus attachment with loyalty on the other hand
مؤشرات القيم المضافة للتعليم المحاسبي الهجين ومتطلبات تحقيقيها في الجامعة الجزائرية: Indicators of the added values of hybrid accounting education and the requirements for its success at the Algerian University
No full textThis study aims to highlight the most important indicators of added values for accounting education by using the hybrid education style, which is the style that combines the traditional face-to-face learning system with education via the Internet, with various and advanced technological methods and applications. The effects of the hybrid education style have emerged, especially during and after the global health crisis in many countries. Through the study, the experience of hybrid accounting education in Algeria was evaluated, which relied on the Moodle platform, the pioneer in e-learning. However, the experience faced many challenges and obstacles, mainly represented in the weakness of the technological infrastructure, the lack of experience, practice and objective assessment of student achievement. The study also concluded that achieving the added values of hybrid accounting education at the level of Algerian universities depends on several factors and elements, the most important of which is the availability of material capabilities and the will for change and development on the part of all actors in the educational process
أثر التمويل المصرفي على القطاع الزراعي .2021 - دراسة تجربة المصرف الزراعي الليبي للفترة 1970: The impact of financing bank on agricultural sector An empirical study of Libyan Agriculture Bank during 1970- 2021
No full textThe study aimed to verify the effectiveness of loans granted by the Libyan Agricultural Bank increating a boom in the income of agricultural activity, this study relied on a time period extendingfrom 1970 to 2021, so it were used advanced econometric approaches. Thus, the study concludedthat a long-term bank credit variable had a positive impact on the income of agricultural activity,and in the short term there is a strong relationship between an agricultural credit the income ofagricultural activity variables, finally, the shock of the economic blockade is associated with aninverse relationship with the income of agricultural activity
تقييم مستوى تطبيق الوظائف الأساسية لنظام الحوكمة في إطار نظام الملاءة 2 الأوروبي في شركات التأمين الجزائرية: Evaluation of the level of application of the key functions of the governance system under the European solvency 2 in Algerian insurance companies
No full textThe study aims to evaluate the extent to which the key functions of the governance systemunder European Solvency 2 are implemented in Algerian insurance companies. This is based on thequestionnaire and its analysis using the Statistical Package for Social Sciences (SPSS.V26).The study shows that Algerian insurance companies do not adopt an effective riskmanagement function. The compliance function is not adopted as it is a new function. They alsoadopt an effective framework for the internal audit function, and an acceptable commitment to theactuarial function. The study recommends requiring insurers to adopt a risk managementfunction which put a system that is effective in terms of monitoring and managing risk, giving theactuarial function greater importance and independence. It also recommends the assigning of aresponsible in the internal audit function to monitor the insurance company’s compliance withinternal regulations and external legislation
آليات الاخضاع الضريبي لأنشطة التجارة الالكترونية ونتائج تطبيق الأنظمة المنفردة - عرض لتجارب دولية: Mechanisms of taxation of electronic commerce activities and the results of applying individual systems - Presentation of international experiences
No full textThis research aims to study the mechanisms of taxation of ecommerce adopted by a group ofcountries and its development from one stage to another, in addition to showing its impact on thelocal and international levels. To achieve this research’s objectives and to answer the problem, weinitially studied a set of experiences in ecommerce taxation for leading countries in this field andothers for developing countries.The study reached a set of results, most notably that the development of ecommerce activities invarious parts of the world led to the necessity of thinking and rapid intervention to impose taxes onit in the same way as traditional activities, if we look at the huge profits achieved from theseactivities, especially by multinational companies, in order to protect tax bases from erosion, ensuretax revenues for the public treasury, and achieve tax justice. The international consensus is alsoindispensable
(2022- انعكاسات الرقمنة على التحصيل الضريبي في الجزائر ( 2006: The implications of the digitization on tax collection in Algeria(2006-2022)
No full textKeeping abreast of developments in the Algerian administration, the tax authorities haveintroduced digitization as a method for dealing with taxpayers in terms of declaration and payment.This study aimed to analyze the impact of digitization on tax collection in Algeria ,We have adoptedthe descriptive analytical method, from which we reached the importance of digitization inincreasing tax revenues, especially after the year 2008, the beginning of the application of taxidentification for taxpayers
الفنادق الخضراء في الجنوب الجزائري بين المعايير التراثية والاستدامة البيئية: Green hotels in southern Algeria between traditional standards and environmental sustainability
No full textThis study aimed to shed light on the green practices of desert hotels in southern Algeria, and toshow whether these practices actually reflect the green orientation of the hotel, and the extent oftheir contribution to sustainable tourism development, as 04 green hotels were selected in the southof Algeria (Ajdag Tour Bourgla Hotel, Dar Maa Hotel Roses in Manea, Aghlan Pradias Hotel inGhardaia, and Teneri Hotel in Djanet), and at the level of each hotel, open interviews andobservations were used to ascertain the actual practice of green practices and the extent of theircontribution to sustainable tourism development. The Roses in Ghardaia, Aghlan Pradias inGhardaia and the Ajdag Tour Hotel in Bouargla are characterized by high green practices, butunevenly, and they contribute significantly to sustainable tourism development
An empirical approach to economic growth and financial development: Case of Algeria
No full textIn our study, we focus on short-term and long-term relationship between economic growth and financial development. We use a multi-step methodology, namely the Autoregressive Distributed Lag (ARDL) approach and the Vector Error Correction Model (VECM) approach to evaluate this relationship in Algeria from 1980 to 2020. Our results show that there is a bidirectional causal relationship, long-term and short-term, of the type: validated but degenerate cointegration relationship, between the GDP per capita and the financial development index in Algeria. Our study is different in that it investigates the nature of the long-term relationship between economic growth and the financial development index over a 40-year perio
The reality of remote insurance in Algeria between public and private insurance companies -A sample of insurance agencies in the Wilaya of Blida
No full textThis study aims to identify the reality of the implementation of e-insurance tools for public and private insurance companies that are active in the Algerian market, and whether there are differences between them.The study showed that active insurance companies in the Algerian market seek to adapt technological developments through their application of the insurance mechanism at a distance with the help of several tools, the most important of which is the broader use of information and communication technology, electronic payment and the employment of qualified human resources. The study also proved that there is a difference in the level of application of these tools between public insurance companies and private insurance companies