Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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Auditing in Public Sector Bodies and Their Role in Combating Financial Corruption: Reading on Some International Experiences
No full textThis research paper aims to show the role of auditing in combating financial corruption in public sector bodies in the light of international experiences.
The study concluded that the audit has a major role in combating corruption in public sector bodies, as it is an effective monitoring tool, where international experiences prove this, through the advanced ranks achieved by these countries in the Corruption Perceptions Index issued by Transparency International, and to eliminate the ambiguity of legality and appropriateness known by the financial control in Algeria we need to adopt the audit in the public sector to combat financial corruption through the review of performance, efficiency and effectivenes
The Dimensions of Strategic Intelligence in the Economic Company: A Perspective Study of a Sample of Executives at IRIS Company in Sétif.
No full textThe study aims to measuring the dimensions of strategic intelligence among the Electronic Iris Corporation executives, based on the model (Michael Macooby), it includes five dimensions of strategic intelligence which are: foresight, systems thinking, visioning, Motivating, and Partnering. A questionnaire was designed for this purpose and distributed to a sample of the organization\u27s executives.
The study confirmed the availability of strategic intelligence in the institution under study at different levels. Whereas, the level of availability of the four dimensions (foreseeing, systems thinking, future vision, motivation) was higher than the level of availability of the partnership dimension, which the respondents considered averag
The Impact of Corporate Governance of Banks on Stock Market Performance during COVID-19 Pandemic: Evidence from Johannesburg Stock Exchange Using PLS-SEM Approach
No full textThe paper aims to analyse empirically the impact of internal mechanisms of corporate governance of banks on stock market performance, employing six corporate governance mechanisms to examine their impact on five market performance measures. The statistical sample of the study included the eight listed banks on the Johannesburg Stock Exchange for the selected period of 2019-2022. To this end, a PLS-SEM approach was employed using SmartPLS v.4 software package. Our empirical results indicate that mechanisms of corporate governance of banks had a significant positive impact on JSE performance during the Covid-19 crisis, suggesting that corporate governance may have moderated the adverse effect of the financial crisis on the stock market performance. These striking results can be attributed to and validate the argument that effective internal corporate governance practices could improve stock market performance during pandemics and crises
National Economy Growth between the Budget Deficit Problem and the Need for Sources of financing
No full textThis study aims to analyze the development of the public treasury\u27s ability to create financial sustainability. In circumstances where non-hydrocarbon revenues were growing slowly. Likewise, the continued decline in the average price of a barrel of oil, starting in 2018, which led to a significant decrease in petroleum taxation, and therefore in total revenues.
Whereas, due to the strong rise in total expenditures, related to current expenditures and capital expenditures, the budget deficit did not shrink, which resulted in a sharp decline in public saving, which made the government borrow from the banking system, especially after consuming the resources of the Revenue regulation fund (RRF). As public saving during the period 2014-2020 was unable to finance public investment, which resulted in an increased demand for financing sources
Requirements to Enhance Financial Inclusion as a Tributary to Support the Stability of the Algerian Financial System for the Period (2010-2021)
No full text This research document aims to show the role of financial inclusion in supporting the stability of the Algerian financial system, and it is by examining and analyzing both the indicators of financial inclusion and financial stability in Algeria, and to determine the most important orientations of the Bank of Algeria to support the stability of the financial system by improving financial inclusion.
The study concluded that the Bank of Algeria should take effective measures to improve financial services and their access to all members of society, which would contribute to activating the role of financial intermediation and access to services. financial institutions and strengthen competition between financial institutions, which promotes the stability of the Algerian financial syste
Legendary\u27sManifestation in the Poetry of Badr Shaker ASSAYAB
No full textThe legend had occupied the mind of the researchers until it was made a means of expressing the positions of the contemporary human being and its national and political issues.That\u27swhatmade it occupy a prominent place in the field of humanities. The legend was deemed as a source of inspiration, particularly for contemporary poets. Moreover, it became the centre of their literary imagination; they employ it in their poetry to express the prevailing personal, political and social aspects. Therefore, we attempt to trace the hallmarks of monitoring the mechanisms of its function in the poetry of Badr Shaker ASSAYAB because of his pioneering use of myths in a creative artistic way. Iin addition, his ability to make it contain semantic contents related to national, patriotic and humanitarian issues.
 
الاندماج في اقتصاد المعرفة: بین المتطلبات ومؤش ا رت القیاس
No full textthe technical and scientific development has contributed to the intensive use ofinformation and communication technology at the global level in the emergence of a neweconomic pattern, which is known as the knowledge economy, which depends on theproductive structure of the non-material dimension of capital represented mainly inknowledge, which has become an important part in the creation of value added and thegeneration of wealth in the economy, and the accumulation is the motive of the mainengine of economic growth.The shift toward knowledge economy requires a knowledge environment in which theproduction, acquisition, deployment, and employing knowledge efficiently in alleconomic activities, where information and communication technology occupies acentral place, in addition to the interest in qualitative rather than quantitative learning,support for research and development, and the promotion of creativity and innovation,which constitute the basic ingredients for integration in the knowledge economy
Exponential stabilization of an Euler-Bernoulli beam under boundary control
Full text linkWe study the free vibration of an Euler-Bernoulli beam without internal damping. By applying suitable control at the free boundary, we can exponentially dampen these vibrations. The exponential stability was proven using the Lyapunov method, and the results were confirmed through numerical simulation
Evaluation of customs facilitations implemented by Algerian customs
Full text linkThis article present the essential role of the customs administration in the implementation of diverse politics of the government, particularly those related to the promotion and at the development of the national production. This role is reflected in the customs facilitation implemented by the customs administration for the benefit of enterprises, namely the simplification of customs clearance procedures, customs procedures with economic impact, and the device of the Authorized Economic Operator. These facilitations aim at the improvement of the competitiveness of companies and its support on the international market and promotion of exportation. Thus, our work aimed at evaluating the existing facilities 
Effect of Board Diversity on Firm Performance: Evidence from Malaysian non-Financial Listed Companies
No full textThe purpose of this paper is to investigate the impact of board diversity on firms\u27 performance for non-financial companies.
The paper statistically calculates the relationship between board diversity and performance for the period 2017-2020 using the perspectives of different theories and data collected on board composition in the 100 largest non-financial companies listed on Bursa Malaysia.
The results showed that gender diversity was significantly and positively associated with Tobins\u27Q and ROA. BD_QUAL also had a strong negative correlation with Tobins\u27Q and ROA. The results also showed that AGE_CEO was significantly and positively associated with Tobins\u27Q and was not significantly associated with ROA.