DSpace Collection:https://dspace.univ-ouargla.dz/jspui/handle/123456789/275972024-03-29T09:34:06Z2024-03-29T09:34:06ZThe Influence of Fiscal Policy on Economic Growth. The Cases of Algeria and MoroccoBrahim REFAFAhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/295362022-06-09T09:42:34Z2022-06-01T00:00:00ZTitre: The Influence of Fiscal Policy on Economic Growth. The Cases of Algeria and Morocco
Auteur(s): Brahim REFAFA
Résumé: Because budgetary policy is considered as an important tool for influencing global macroeconomic variables, particularly the rate of economic growth. In this paper, our objective is to assess the contribution of financial policy on economic growth in Algeria and Morocco using recent econometric techniques during the period 1970 to 2018 (for Algeria) and 1990 to 2017 (for Morocco). Doing so, we specified and estimated a model that explains the impact of financial policy on economic growth (dependent variable), using tax revenues and government expenditure as explanatory variables. Our results indicate the existence of a significant effect of financial policy on economic growth in both countries.
Description: Algerian Review of Economic Development2022-06-01T00:00:00ZThe Role of Intellectual Capital in building a Learning Organization: Inferential ReadingSiham DERBALIhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/295342022-06-09T09:40:02Z2022-06-01T00:00:00ZTitre: The Role of Intellectual Capital in building a Learning Organization: Inferential Reading
Auteur(s): Siham DERBALI
Résumé: This research paper aimed to demonstrate the role of intellectual capital in building the learning organization, and the inferential approach was adopted to achieve that goal. The research began with the theoretical review of both concepts and foundations of their meanings and characteristics as well as the importance of each one, and through this review the role of intellectual capital with its three components - human capital, structural capital, relational capital - in building and shifting towards the model of the learning organization was devised. The research concluded that the organizations need to become learning and to achieve this they should possess intellectual capital that facilitates, accelerates, enhances and ensures continuity in learning.
Description: Algerian Review of Economic Development2022-06-01T00:00:00ZEvaluation of public-private partnership (PPP) projects in the Algerian context: An overview of seven Joint Ventures active in particular sectorsNour El-houda BOUHEROURMohamed Abderraouf ZEBOUCHIhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/295322022-06-09T09:35:34Z2022-06-01T00:00:00ZTitre: Evaluation of public-private partnership (PPP) projects in the Algerian context: An overview of seven Joint Ventures active in particular sectors
Auteur(s): Nour El-houda BOUHEROUR; Mohamed Abderraouf ZEBOUCHI
Résumé: In the last two decades, the Algerian government has shown a remarkable interest for public-private partnership (PPP) projects. This paper aims to highlight Joint Venture (JV) arrangements in the context of PPP mechanism operating in the mechanical industry, urban transport, pharmaceutical and gas production sectors. Face-to-face semi structured interviews with practitioners from the public sector were conducted. The results show that despite the instability of the political, financial, regulatory and market situation, most of the JV has recorded positive results regarding technology and know-how transfer or even the ability to penetrate the international markets through exports. Because of the different perception of PPP arrangements in the view of public and private practitioners, more research should be conducted to further investigate the point of view of the private actors. It should be noted also that through this article we intend to conduct qualitative approach, in depth quantitative study evaluating the critical success factors of more Joint Ventures might be subject of a separate article.
Description: Algerian Review of Economic Development2022-06-01T00:00:00ZThe Objectives and Users of financial statements are the missing link in the Algerian conceptual framework (A critical analysis study)Hadjira GAGhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/295312022-06-09T09:30:59Z2022-06-01T00:00:00ZTitre: The Objectives and Users of financial statements are the missing link in the Algerian conceptual framework (A critical analysis study)
Auteur(s): Hadjira GAG
Résumé: This study aims to shed light on the users and objectives of the financial statements and highlight their role in building conceptual frameworks. This research paper deals with the main concepts of the objectives of financial reporting which are: "stewardship" and " decision usefulness", and the controversy surrounding them internationally. In addition to that, the study also focuses on the level of the conceptual framework of the financial accounting system. The latter adopted the Anglo-Saxon reference, and analyzed the suitability of these objectives to the Algerian business environment using the analytical and comparative method.
This study concluded that the difference in the culture of management practices at the global level constitutes obstacles to accepting these concepts. It also concluded that Algeria implicitly adopted the objectives and users of the financial statements in its conceptual framework.
Description: Algerian Review of Economic Development2022-06-01T00:00:00Z