Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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Analytical study of the provisions of Executive Decree 20-254 establishing a national commission to award the mark of an emerging institution, an innovative project and a business incubator
No full textThe Algerian State has endeavoured to diversify economic projects by using a variety of tools and methods. This has made it possible to establish the necessary regulatory legal frameworks. By promulgating Executive Decree No. 20-254, the provisions of which include special measures in favour of emerging enterprises and innovation in order to promote and support such enterprises. The problem of financing is one of the most important problems facing emerging enterprises, since their activities are limited and their own resources insufficient to meet the requirements of establishment, incorporation or ongoing operations. This makes this type of institution resort to alternative and diversified financing policies in accordance with the provisions of the above-mentioned decree
The Role of Quality of Work Life Indicators in Developingthe Performance of Human Resources: A Case Study of Cable Industry Company - General Cable Branch – Biskra
No full textThis study aimed to identify the role of the quality of work life indicators in developing the performance of human resources in Cable Industry Company - General Cable Branch– Biskra. To achieve the goal, the analytical descriptive approach was adopted; a questionnaire for the purpose of data collection, distributed to an intentional sample of (57) frameworks (employee, framework, manager, technician).
The study concluded that there is a direct correlation and effect between the indicators of the quality of functional life (comfort at work, justice at work, physical conditions) &developing the performance of human resources
Measuring Financial Reporting Quality in Private Banks: A Comparative Study Between Banks Adopted International Accounting Standards and Banks Adopted Local Accounting Standards
Full text linkThis research examines financial reporting quality in the banking sector of developing countries. through testing whether managers manipulate estimated components of Loan Loss Provision (LLP). And since accounting estimation process depends on professional judgment and flexibility granted by accounting standards. This research hypothesizes that the adoption of international accounting standards improves financial reporting quality in developing countries by limiting earnings management behavior. However, theresults showed that financial reports based on local accounting standards are better than financial reports based on international accounting standards. The findings were discussed. Some recommendations and suggestions were provided 
Corporate Social Responsibility in Light of the Corona Pandemic: Experiences of leading international companies according to the Corporate Social Responsibility Magazine for the year 2021
Full text linkThe purpose of this research is to identify the fact of the social responsibility of 6 companies, listed among the top 30 leading global companies according to the ranking of the Journal of Corporate Social Responsibility (CSR) 2021, through their various activities, which contributed to the service of individuals and communities, and the reduction of environmental impacts and epidemics, such as the new Coronavirus pandemic (COCVID-19). One of the most important results from this study is the tendency of global companies to adopt social responsibility as an effective measure in the face of the negative effects of the Corona pandemic, although its deep consequences on these companies, governments, and societies all over the world. Based on that, this study recommended a set of suggestions, one of the most of them, is the requirement for national and Arab companies to focus on the priority of applying the dimensions of social responsibility because of its significant positive impact in overcoming the impact of the Corona pandemic; and developing businesses, economies, and societies. 
The role of marketing in achieving change within Public business organizations
No full textThis article aims to highlight the role of marketing in bringing aboutchange to improve the work of business organizations, especially publicorganizations in algeria, for a long time these organizations have been aburden on the state, rather than achieving the desired economic objective ofcreating added value for itself and those around it, where should this situationbe changed by the treatment and significantly the marketing function, which suffers great shortcomings in it, mainly due to philosophical andadministrative backlogs and political backgrounds, which may achieve a comprehensive change of her policies and objectives and her marketand social status, a situation that has been identified in a sample of public organizations and has proved the correctness of the change required.
 
The crime of non-invoicing and the fighting mechanisms thereof in the Algerian legislation
No full textprinciples, mainly the principle of integrity and the principle of transparency, whereat the commitment of the economic agents to the invoice represents one of the manifestations of the principle of transparency of commercial practices, seeing that dealing with the invoice stands for a guarantee of the rights of the consumer and the economic agents, on the one hand; and the State’s economic interests, on the other hand.
Nevertheless, the growth of the phenomenon of commercial transactions beyond the scope of the law alongside the spread of illegal markets had been a sign one of the most important reasons for the confinement of the dealing circle with invoices in the commercial medium, the fact of which pushed the Algerian legislator to intervene for a certain regulation of the commercial practices, ensure that their transparency shall not be compromised, together with determining penalties for violators of the obligation to adopt the invoicing system, in pursuance with the provisions of the Law No.04-02 pertaining to the rules applicable to commercial practices, as amended and supplemented by the Law No.10-06 enacted on 2010
Media freedom in Liberal thought: between theoretical visions and media practice
No full text Research into the concept of media freedom in terms of its scope, indicators and means of achieving it is still among the issues and problems that attract the interest of researchers and professionals alike, as the latter remains a relative meaning that varies according to historical development, and the accompanying intellectual, philosophical, social and political contexts, and according to the different ideologies and doctrine, Liberal thought has been interested in defining the concept of freedom and the justifications for its existence embodied in both the liberal theory and the social responsibility theory in the media, In this context, the current article will try to trace the development stages of this concept and the justifications for its existence, by referring to the historical contexts accompanying it, in addition to taking a critical approach to the reality of actual practice as the main test to judge the existence of this freedom or not. It was finally concluded that media freedom remained limited at the application level in liberal thought in light of the gap that theoretical ideas knew about media practice, despite the fundamental detailed transformation that media freedom has known from being an objective under liberal theory to being a means under the theory of social responsibility.  
The threshold and the ideological dimension in the contemporary Algerian novel
Full text linkتعتبر عتبة العنوان المحور المركزي الذي يدور حوله العمل الإبداعي، وهذا ما جعل المبدع يبني عليه دلالات النص السطحية والعميقة، وعليه يجب على الباحث استنطاق عتبة العنوان قبل الغوص في أعماق المتن الأدبي.
وتأسيسا على ما سبق تأتي هذه الورقة البحثية لتبحث في عتبة العنوان في الرواية الجزائرية المعاصرة.
The title threshold is considered the central axis around which the creative work revolves, and this is what made the creator build upon it the superficial and deep connotations of the text, and accordingly the researcher must interrogate the title threshold before diving into the depths of the literary body.
Based on the above, this paper comes to examine the threshold of the title in the contemporary Algerian nove
انعكاسات الالت ا زم البيئي على الأداء الاقتصادي للمؤسسات الصناعية - مؤسسة فرتيال نموذجا-
No full textThe integration of the environmental dimension in the management of industrial companies resulting from the end of the twentieth century through the implementation of environmental management systems (EMS). ISO 14001 is the reference model best known in this area. Under this standard, the implementation of an EMS is to improve the environmental performance of the company. This article attempts to clarify the point about the role of ISO 14001 in improving the overall performance of the Algerian industrial companies, through an exploratory study conducted among the industrial business unit Fertial-Annaba
Impact of the Public-Private Partnership on the Socio-Economic Development: The Case of BMT (Bejaia Mediterranean Terminal)
No full textThe aim of this research is to analyze the impact of a Public-Private Partnership (PPP) on socio-economic development, which combines the skills and resources of both sectors, thus sharing risks and responsibilities. We studied the case of the BMT (Bejaia Mediterranean Terminal) joint venture, a partnership between the Algerian public company PCB (Port Company of Bejaia) and the private Singaporean group Portek, which started in 2006. This partnership has allowed the improvement of the port activity and the implantation of an efficient system of container processing that meets international standards, through a transfer of knowledge and skills as well as an undeniable socio-economic impact on the region of Bejaia and on the national economy