Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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The Role of Islamic SuKuks (Bonds) in Supporting Shareholding Companies : Damac Case Study (2014-2018)
No full textIslamic Sukuk (bonds) are one of the most important and innovative financial instruments, that have occupied an important position on the stock markets with its various types and forms. As it contributed to covering the financing needs that are necessary to support the joint stock companies listed on the financial markets.
The purpose of this study is to reveal the characteristics of Islamic Sukuk, in addition to the mechanisms of issuance, trading and using it as a financing source. The study also aims to identify and highlight the role of Sukuk in financing the joint stock companies as a case of study listed on Dubai financial market. The study concluded that Islamic Sukuk play a growing role in financing the joint stock companie as a case of study listed on Dubai financial market during the period 2014-2018. There was an increasing use of Sukuk as a funding source during 2014-2018 by DAMAC
Strategies to Develop Agricultural Insurance in Algeria Les stratégies de développement de l’assurance agricole en Algerie
No full textThe State ever pays close attention to agricultural development. Regardless,the level of agricultural insurance development over recent years can’t meet therequirements of agricultural basic status and fails to compensate the losses of agriculturecaused by natural calamities.But agricultural insurance which functions as both booster and stabilizer plays asignificant role in enhancing the ability of risk resistence and the development level ofsocial insurance.In view of current problems existing in agricultural insurance, the article put forwardseven proposals to develop agricultural insurance
The impact of IFRS adoption on quality of accounting information - With reference to some countries-
No full textThis study aims to clarify the impact of the adoption of IFRS on the quality of accounting information withreference to some foreign and Arab countries, and has reached several results, including:- The impact of IFRS is evident in the listed companies;- Globally, Germany took the lead in adopting the IFRS, As for the Arabs, Jordan was the first to do so
Study the Altman model for predicting the financial failure of companies by applying to ASE listed companies Une étude du modèle Altman pour prédire la défaillance financière des entreprises en les appliquant aux sociétés anonymes cotées à la bourse d\u27Amm
No full textThis study aimed to measure the effectiveness of the credit model ((z-score) forpredicting financial failure on the companies listed on the Amman Stock Exchange, andthis model has been applied to 15 failed companies that were referred to liquidation orsuspended companies and 15 continuous companies not referred to liquidation (sound).The study concluded that the Altman model was inclined to predict financial failure, andthat it can be relied upon to judge the financial position of companies, but not by a largepercentage
The role of Islamic banks in Qatar in financing the industrial sector between 2013-2018
No full textThe Qatari industrial sector has witnessed a significant development during the past years, and it has been able to meet the market needs of goods and products. The Islamic banking sector in Qatar has also witnessed a significant development in assets, deposits and financing, and financing has grown in the years 2013-2018 at a CAGR of 9.2%. Islamic banks in their turn to finance the industrial sector using several forms. This study attempts to monitor this role to represent a qualitative addition by focusing on a practical case study, and identifying the reality of industrial sector financing, the challenges it faces, and ways to overcome it. To achieve this goal, the researcher followed the descriptive approach and the analytical approach, in addition to the qualitative approaches adopted in the analysis of interviews that This study was conducted with a number of finance officials in Islamic banks and experts in financing. This study concluded the positive role that Islamic finance contributes to the industrial sector. The study recommended a number of recommendations to develop the role of Islamic banks in Qatar and overcome challenges and obstacles in financing the industrial sector in Qatar
The strategy of industrial clusters and its role in enhancing the competitiveness of small and medium enterprises
No full textProviding a favorable and encouraging investment environment for the development of small and mediumenterprises helps to create industrial clusters in the form of an industrial cluster linked to a geographical areain the form of a chain, in order to support them and increase their competitiveness at the level of the sector.The importance of these clusters was embodied in reducing costs, reducing competition in the supply ofraw materials, as well as organizing the marketing process and exchanging information and expertise thatmust be provided to increase the competitiveness of institutions, to provide goods and services on the onehand, and to improve export opportunities on the other hand
The Reality of Public Relations in the Nonprofit Organizations at Gaza Strip and its Role in Fundraising
No full textThis study aimed to know the reality of Public Relations (PR) in Non-Profit Organizations (NPOs) in theGaza Strip and its role in fundraising. To conclude this study, the researchers used the descriptive analyticalapproach. The study population consisted of all fundraisers and employees working in fundraising in NPOs. Theresearchers designed a questionnaire as a study tool to achieve objectives of the study. They also used acomprehensive inventory method, where (295) questionnaires were distributed to all elements of study population,from which (230) were retrieved with a respondent rate (77.9%), and the data were statistically analyzed by (SPSS)program to reach the findings.The findings of study indicated that NPOs practice public relations and fundraising activities with amoderate degree, and there is a correlation coefficient between public relations and fundraising reached (0.745),which indicates the existence of a statistically significant positive correlation between public relations and fundraising. Also, it was found that there is a statistically significant effect of the overall degree of public relations in fundraising with a rate of (55%), and the variables affecting fundraising are (characteristics of PR employees),and (reputation of the organization), while it was found a weak effect of other variables (PR activities and programs, the existence of a network of relationships, the means of communication used). Based on these findings, the study presented a set of recommendations, the most important of which was that NPOs should enhance public relations activities and programs that would clearly demonstrate the mission and objectives of the organization and to enhance fundraising.
Strategic vigilance for corporate social responsibility within response systems to The Korean company Seegene in the face of the pandemic - manage epidemic risks Coronavirus Covid-19
No full textThis study aimed to try to uncover the role of strategic vigilance for corporate social responsibility infacing the risks of epidemics, by applying the study to Seegene Korean. The study found that companiesoperate today in a very complex business environment in which they need strategic vigilance at theeconomic and social level imposed by exceptional circumstances such as the risks of epidemics,This requires speed in social response and meeting the exceptional aspirations of society before, during andafter the occurrence of risks.Finally, the study recommended that companies should adopt a flexible strategy that integratesexpected and unexpected economic and social elements such as epidemic risks, which require companies torespond quickly to mitigate damage and even seize opportunities that appear suddenly
Reducing production costs using the Activity-based Cost Accounting System (ABC) Case Study of The Great Mills Corporation for the South in Biskra
Get PDFthe aims of our study is to present the activities-based cost accounting system (ABC), which isone of the most important modern methods used in enterprises with the aim of minimizing the cost ofproduction and this is done by allocating indirect expenses for each activity that contributes to theconstruction of the product on Reverse traditional methods that rely on the principle of relying on a fixedrate in the allocation of indirect expenses.Therefore, in this study, we will try to project the theoretical aspect of the field reality of the Great MillsFoundation of the South with a precision unit and a free for fiscal year 2018
The role of Islamic financing formulas in financing the real estate sector in the United Arab Emirates
Get PDFwe aim through this research to determine the role of Islamic financing formulas in financing the realestate sector, To determine this role we selected a sample of Islamic banks in the United Arab EmiratesIslamic Bank, Dubai Islamic Bank, Abu Dhabi Islamic Bank and Sharjah Islamic Bank, Based on the annualfinancial reports for the period 2012-2016 to analyze the evolution of mortgage finance in these banks andtheir contribution to the financing of the real estate sector in the UAE.The results showed that there is an important role for the Islamic financing formulas in financing the realestate sector as a result of the increase in the contribution of the Islamic financing formulas in financing thereal estate sector in the UAE, which is estimated at an average percentage10.67 % of 2012-2016, This is aSmall but important percentage considering the nombre of institutions and Banks That are active in the sèmeField in the UAE