https://dspace.univ-ouargla.dz/jspui/handle/123456789/27049 2026-04-11T23:05:26Z 2026-04-11T23:05:26Z Moussa MARFOUA Moussa MARFOUA https://dspace.univ-ouargla.dz/jspui/handle/123456789/27100 2022-01-02T11:40:27Z 2021-12-31T00:00:00Z

Titre: The impact of traineeships on Corporate Social Responsibility: The mediating role of perceived corporate reputation (a case study of Sonelgaz laghouat, Algeria) Auteur(s): Moussa MARFOUA; Moussa MARFOUA Résumé: This study aims to investigate the impact of the traineeships (TSP) provided by companies on their Corporate Social Responsibility (CSR) through the mediation of corporate reputation (PCR). This study measures Algerian city of Laghouat citizens' perception regarding Traineeships, corporate reputation and Social Responsibility of Sonelgaz company. A path analysis of data collected from seventy citizens and analyzed using SMAT PLS3 indicates that (TSP) have an indirect impact on (CSR), the (PCR) has a full mediation role between (TSP) and (CSR). Findings show the importance of traineeships in enhancing the corporation's reputation, which improves its social responsibility from the community's perspective. The results indicate that Sonelgaz should emphasize greater attention to its public relations communication plan by including Traineeships. Description: Algerian Review of Economic Development ( ARED )

2021-12-31T00:00:00Z Amira BELGAT Kamel HAMANA https://dspace.univ-ouargla.dz/jspui/handle/123456789/27099 2022-01-02T11:37:54Z 2021-12-31T00:00:00Z

Titre: The Role of Transparency and Disclosure In The Adoption Of Social Responsibility Dimensions Auteur(s): Amira BELGAT; Kamel HAMANA Résumé: The purpose of this study is to examine the extent of the transparency and disclosure (T&D) and its role on adopting the corporate social responsibility (CSR) practices in the Algerian large companies represented in this study by Naftal, Annaba, this study is based on the random sample method, where 68 samples distributed to executives. The study founds: a strong impact of the (T&D) practices on adopting the dimensions of social responsibility in the Algerian large company Naftal Annaba in general, especially the economic and legal dimensions. Accordingly, the study recommends maximizing efforts to generalize and promote the adoption of the disclosure and transparency practices Given its strong impact on the CSR‟s adoption. Description: Algerian Review of Economic Development ( ARED )

2021-12-31T00:00:00Z Sara LEHIMEUR1, *, Abdelhamid BENCHEIKH https://dspace.univ-ouargla.dz/jspui/handle/123456789/27098 2022-01-02T11:35:14Z 2021-12-31T00:00:00Z

Titre: The Causality Relationship Between Current Account and Government Budget: Case of Algeria Auteur(s): Sara LEHIMEUR1, *,; Abdelhamid BENCHEIKH Résumé: The main purpose of this paper is to analyze the relationship between the current account deficit and the budget deficit in Algerian economy, we‟ve relied on the annual data for both of the budget and current balance credit over the period the period 1997-2017. The practical results of the co-integration test emphasiszes the absence of the long-run relationship between the two variables. This coincides with the absence of Granger‟s causal relation in both trends on a short-run, in the Algerian economy. Description: Algerian Review of Economic Development ( ARED )

2021-12-31T00:00:00Z Soufyane BENKEDIDAH https://dspace.univ-ouargla.dz/jspui/handle/123456789/27096 2025-01-19T08:45:03Z 2021-01-01T00:00:00Z

Titre: Leases Between Accounting Thought and the Islamic Economics and their Position in Contemporary Zakat Accounting Auteur(s): Soufyane BENKEDIDAH Résumé: This study focuses on leases as one of the most modern financing tools, issued by the International Accounting Standard (IAS 17) then subsequently the (IFRS 16), It, also, highlights the position of these contracts in the contemporary Zakat accounting and after adapting them so that they correspond to the requirements of the Islamic economics. The research concluded that the concept of leases is among the well-established concepts in Islamic thought. However, it has resulted in many practices, most notably leases, that are contrary to Islamic principles. Thus, the closed-end lease has appeared to deal with these illegal transactions, allowing the contemporary Zakat accounting to take its right of this contract Description: Algerian Review of Economic Development ( ARED )

2021-01-01T00:00:00Z