Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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Experience of Malaysia\u27s economic reform and lessons learned
No full textEnter The study examined the experience of Malaysia in the field of economic reform by selecting a groupof the most important activities (manufacturing, services, foreign direct investment, human development).The reflection of these reforms was expressed by analyzing a range of economic indicators (including percapita GDP, Competitiveness, ease of doing business, human development index, etc.) that highlightMalaysia\u27s performance by each activity from 1990 to 2017. The study found that human capital played akey role in the success of reforms in Malaysia, Human and transform it To energy and competitiveadvantage directed to effective investments is the result of the belief that the secret of its growth and growthlies in the minds of their children and their sleeves, which reflected positively on all indicators of economicand social activities in the countr
Tax Havens and their Role in International Tax Evasion Case of the Google’s Double Irish, Dutch sandwich
No full textModern international tax evasion mechanisms rely on using tax havens, thus companies and prominentpeople develop new ways to use these places to their advantage. This paper aims to address the issue of taxevasion through tax paradises which is a, important phenomenon that causes a lot of damage to manycountries and economies nowadays. In order to highlight the possible aspects of this phenomenon we reliedon a case study of the Google company complex that uses a method known as double Irish and Dutchsandwich to reduce the tax burden and evade payment of its obligation
Role of management control to steering the performance of the economic business
Get PDFThis article aims to present the methodology for developing provisional budgets and the people involved in their preparation, and how they are implemented by the members of the organization and what are the actions to be taken in case of deviation from the Goals. We found through this study that the provisional budgets contribute to steering the performance of the organization through the translation of strategic objectives into annual objectives and by preparing action plans to achieve them. Also, budgetary control helps correct any deviations that may arise from the objectives
Ownership structure and dividend policy in Jordan
No full textThis study aims to examine the effect of ownership structure on dividend policy ofJordanian manufacturing companies listed in Amman stock exchange. More specifically, the studyexamine several hypotheses regarding the relationship between ownership structure (namely:concentration, foreign, institutional, and managerial) and dividend policy. To achieve studyobjective, this study uses a combination of time-series and cross-section data. Five year (2014-2018) panel data of 61 companies are examined. In order to test the study hypotheses, the studyconduct F-test, Lagrange Multiplier test (LM- test), and the Hausman test to determine the beststatistical method (ordinary least squares method (OLS), fixed effects or random effects models).The empirical findings of this study show that all the ownership variables (ownershipconcentration, institutional ownership, and managerial ownership are insignificant in affecting thedividend policy, and the direction of the relationship is positive except a negative relationshipbetween foreign ownership and dividend policy. Also, the empirical finding showed that thecompany size and return on assets (ROA) were found to have a significant positive effect ondividend policy, where as leverage was found to have a significant negative effect on dividendpolicy
Evaluating the Investment Climate in Algeria from an Institutional Point of View & its Impact on Attracting Foreign Direct Investment - in Comparison with Some Arab Countries –
No full textThe study aims to demonstrate the importance of the quality of institutions in attracting foreign direct investment, by assessing the institutional investment climate in Algeria and comparing it with some Arab countries (Morocco, Saudi Arabia, the UAE), by relying on some international indicators that measure institutional investment climate. So that the study finds that the quality of institutions in Algeria It is still weak compared to the countries selected for comparison, and that countries that were characterized by better institutional quality attracted more direct foreign investment
The effect of applying fair accounting on the quality of financial reports from the auditors\u27 point of view (A field study for Saudi Telecom Company)
No full textThe study aimed to measure the effect of applying fair accounting on the quality offinancial reports from the auditors \u27point of view through knowing the impact of interest in them,and showing the impact of accounting disclosure according to the basis of fair value on thequality of financial reporting from the auditors\u27 point of view. The study examined the reality ofcompletion by applying fair accounting in the Saudi business environment. And themeasurement of the impact of accounting disclosure in accordance with the fair value on thequality of financial reports
Factors Affecting Online Hotel Reservations Intention among Customers in Algeria- Empirical Study
No full textThe revolution use of information technology and the Internet has contributed significantly to increase the popularity of online shopping as a form of e-commerce. The aim of this research is to determine important factors that are associated with online hotel reservation intention among customers.The questionnaires were used to collect the primary data, and 74 respondents are selected by convenience sample. The research concluded that are ten factors were significantly associated with online hotel reservation intention, among them are: (1) reliability of information published; (2) reduced perceived risk; (3) satisfaction with past experience; (4) the credibility of travel and tourism agencies; (5) low prices: and (6) easy access to hotel information. Finally, we suggest some recommendations for hotel managers to help them increase online hotel reservations. Online; Reservations; Purchasing Intention; Customer; Hotels
Company merger in Algeria: A reading of Legal and Aaccounting Rules
No full textThe purpose of this article is to study the legal and accounting rules of corporate merger stipulated by Algerian legislature, since the legal aspect of merger is the legal procedure of accounting, by determining the legal consequences of the merger, such as the disappearance of the legal personality of company, and making contribution of its assets to existing companies (capital increase) or participate in the constitution of a new company. The study reached a number of conclusions, the most important was the lack of a definition of the concept of corporate merger in Algerian legislation and recommended that these gaps be filled by the legislator
Electronic Word of Mouth & its Impact on Brand Associations of Algerian Consumer towards Aroma Coffee Product - Analytical Field Study –
No full textThe purpose of this research is to determine the effect of the electronic word of Mouth on building the Associations Brand connection of the Algerian consumer towards the Aroma coffee product. To achieve the goal of the study, the researcher gathered the necessary information through a questionnaire developed for this purpose after being subjected to a stability test. The study was conducted on a soft sample that was selected from the study population, and they are consumers of the Aroma coffee product at the national level. The sample size for which the study was conducted reached 881 individuals out of 1500 individuals. In order to reach the target results, a set of statistical methods were used, the most important of which are: ANOVA One-Way, correlation coefficients, and multiple simple regression through the forward gradient method and the hierarchical method. The study found a set of results:
The study shows statistical significance no differences of in the volume of electronic word of Mouth activity on the Brand associations of the Aroma brand due to their demographic characteristics;
There are statistically significant differences in the degree of Brand associations for the brand Aroma on the part of the Algerian consumer, due to its demographic characteristics;
The presence of a somewhat weak moral Impact for the entirety of the electronic word of Mouth elements towards the Brand associations of the Brand study by the Algerian consumer
Evaluation of the funding of the National Agency for Youth Employment Support in the Establishment and Accompanying of Small and Medium Enterprises - Case Study of the National Employment Support Agency for the State of Tebessa -
No full textThe aim of the research is to evaluate the performance of the National Agency for Youth EmploymentSupport through its tasks of establishing and strengthening small and medium enterprises through analyzingthe various procedures and stages of the construction process which require a process to accompany theestablishment based on a friendly relationship between the institution and the accompanying body. Theperformance of the National Employment Support Agency for the State of Tebessa was assessed through theuse of case-study tools to observe and analyze the various documents available to the Agency.The research found that the National Agency for Youth Employment Support of Tabessa Province achieveslocal development of the state through the increase in the percentage of beneficiaries of loans and theopening of employment positions for young people