Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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تعدد بدائل القیاس المحاسبي وفقا لمعاییر المحاسبة وأثرها على الأزمة المالیة العالمیة )(2008-200
No full textThe aim of this study is to identify the causes and consequences of the globalfinancial crisis (2007-2008) from an accounting perspective. In view of the complexity ofthe causes of the global financial crisis and the tendency of many opinions to bechallenged and accused of accounting standards, especially those relating to accountingmeasurement, especially fair value, the researchers discussed the presentation ofmeasurement alternatives and accounting valuation in accordance with InternationalAccounting Standards (IAS / IFRS). The analysis of accounting measurement risk and itsrole in the global financial crisis. The most important measures taken before theInternational Accounting Standards Board (IASB) and the US Financial AccountingStandards Board (FASB) during and after the global financial crisis. The researchersfound that the expansion of high-risk mortgages is one of the main causes of the globalfinancial crisis. There are many negative effects of this crisis on the economies ofdeveloped and developing countries. There is an exaggeration in criticism of fair valuestandards. Accounting Legislation (IASB) and the US Financial Accounting StandardsBoard (FASB) have not had precedent by taking several measures, measures and steps.IASB issued several amendments and improvements and issued several standards, suchas the amendment of IFRS 7 to improve fair value disclosure techniques for financialinstruments, and IFRS 9 Financial Instruments issued in 2009. IFRS 13, Measurement offair value
Status of human resource in the philosophy of Total Quality Management.
No full textEdward Deming called for a new philosophy of action based on valuing the human resource. Thisphilosophy is a Total Quality Management, that depends on the success of the human resource toaccept them.The aim of this research is to demonstrate the status of human resources in the philosophy of TotalQuality Management, Based on the definition of its concept and theories, And to the importance ofhuman resources to make it successfu
التوجه بخصائص التحلیل الاقتصادي للرعایة الصحیة في التسویق الاجتماعي للخدمة الصحیة
No full textThis study focus on trying to formulate a framework for the social marketing practicesdeveloped in the health care sector, according to the characteristics of the variables of the healthmarketing environment in this sector, and within the characteristics of economic analysis inhealthcareIn the context of this study, we showed that when the health sector is primarily related to thehuman aspect, it is natural to believe in ideas that positively reflect on the public interest byadopting comprehensive values to improve the health of the community as a whole rather thanjust clinical needs. By adapting marketing methods to use in public health campaigns to promotehealth awareness, and to seek to eliminate gaps between patients and the health establishment.The management of waiting lines that prevent the treatment of patients with quantitative entry,the responsibility to suppress the wishes of the patient, the need to change and rationalize healthbehavior; This extends to include pharmaceutical companies that must adopt the principles ofsocial responsibility in their marketing practices to avoid monopoly, and research on the problemof neglected diseases. Although this sector has the low level of attractivenes
أثر الاحتراق الوظیفي على أداء العاملین في شركات السیاحة المصریة
No full textThe study aimed to identify the impact of job burnout on the performance level ofemployees in Egyptian travel agencies. To achieve the objective of the study, theresearcher designed a questionnaire and distributed it to a random sample of employeesin the Egyptian travel agencies category (A) in Greater Cairo. A total of 390questionnaires were distributed, and 364 valid were analyzed. Spss v.25 was used toanalyze the study data. The study found that the low level of job burnout leads to animprovement in the performance of employees in the Egyptian travel agencies by43.1%.
La RSE un outil de développement des territoires et de ces acteurs Cas de l’entreprise Cevital
No full textAujourd’hui, la contribution des entreprises au développement des territoires oùelles sont implantées est devenue une préoccupation majeure. L’entreprise ne doit plus sepréoccuper seulement des bénéfices financiers pour les actionnaires mais elle doit aussiêtre un des vecteurs de création de richesses et de redistribution des richesses dans leurterritoire de localisation. La RSE comme outil de développement du territoire et desacteurs va être approchée dans le cadre de ce papier sous deux angles complémentaires.D’un côté, nous allons analyser la mise en place de la RSE sous l’angle du modèle degouvernance qui renvoie selon la littérature économique à une logique de « contrôle ».De l’autre, nous allons également analyser la mise en place de la RSE sous l’angle dul’ensemble des parties prenantes du territoire afin d’aboutir à des compromis dans lecadre modèle de la négociation dans la mesure où la RSE devient un outil de négociationde l’entreprise avec transactionnel
خلق القیمة من منظور الموارد البشري
No full textThe objective of this study is to clarify the effective role of human resources in creating value,especially since humain capital is the most important investment of the institution at present. Itseeks to achieve the developement of human resources to it, especially the actors withcompetencies and abilities, or collective, in order to create value added through the reliance on itsemployees,which contribute to the achievement of excellence of the institition, and through thispaper we seek to clarify the most important contributions of human resources in terms of valuecreatio
247- الصفقات العمومیة في ظل المرسوم الرئاسي 15 المفهوم ،المبادئ و الأحكام التشریعیة الخاصة بها
No full textL\u27étude vise à déterminer l\u27impact de la stratégie de diversification sur laperformance des entreprises médiatiques algériennes et leur expansion sur de nouveauxmarchés et l\u27émergence de ce qu\u27on appelle des « les groupes de médias» grâce audéveloppement des nouvelles technologies de l\u27information et de la communication et lacroissance de l\u27industrie médiatiques.L\u27étude a été menée sur un échantillon de trois entreprises médiatiques: El Khabar,Elchorouk et El Bilad. L\u27étude a révélé que les entreprises médiatiques ont adopté unestratégie de diversification liée au secteur des médias correspond à un développementvers de nouvelles activités qui présentent des points communs avec les activitésexistantes, sans entrer dans un nouveau domaine d\u27activité très différent de l\u27ancien telsque l\u27hôtellerie et le tourisme (la diversification conglomérale), ce qui reflètenégativement sur leur performance
دور الحكامة في تحسین جودة وأداء مؤسسات التعلیم العالي د ا رسة مقارنة لنتائج التقییم الذاتي لمیدان الحكامة بین المركز الجامعي مرسلي عبد الله - تیبازة –
No full textAcademic governance is one of the most important modern strategies adopted byinternational universities and has achieved positive results in improving its performanceand guaranteeing its quality.The importance of the current study is to highlight the national reference to qualityassurance adopted in Algerian higher education, and to highlight the role andeffectiveness of the self-evaluation process in the field of governance in improving thequality and performance of institutions of higher education by analyzing and comparingthe results of the self-evaluation of two university centers for 2017
مكانة المحميات الطبيعية ضمن مقومات السياحة المستدامة مع الإشارة إلى حالة الجزائر
No full textThis study aims to clarify the role of Natural Reserves to achieve sustainable tourism. That latter protects the social and cultural environment and the rights of future generations, especially with the development of tourism activity and its negative effects on the environment and local culture. The study concluded that the establishment of natural reserves, which Algeria includes many of them, is one of the most important methods that contribute to the achievement of sustainable tourism through its contribution to preserve of environmental stability and make environment clean
دور الإقتصاديات المهيمنة على النظام المالي العالمي في ظل الأزمة المالية العالمية وأزمة الديون السيادية
No full textThe global financial crisis is one of the most prominent crises in the world economy. This crisis has moved from the American economy to the global economy, leaving great turmoil in different markets and economies. This crisis left behind another crisis that deepened the negative effects and extended the crisis further, as it moved to the European countries in the form of sovereign debt crisis and revealed the extent of the imbalances suffered by the global financial system and raised the idea of the role that should be played by the dominant regional and global economies to get out of crises. The study aimed to analyze the contribution of the dominant economies represented in the United States of America and Germany in light of the global financial crisis and the sovereign debt crisis, respectively, in the light of the approach of stability by dominance and its combination of ideas. This study came out with a major conclusion that the role played by the dominant economy varies according to the political elites\u27 vision of the role it should play in the global econom