DSpace Collection:https://dspace.univ-ouargla.dz/jspui/handle/123456789/310782026-04-22T07:00:09Z2026-04-22T07:00:09ZAssess the reality of compliance practices and Conduct in banks active in the Algerian business environmentحجة الله شاوشhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312152022-11-02T09:34:23Z2017-12-31T00:00:00ZTitre: Assess the reality of compliance practices and Conduct in banks active in the Algerian business environment
Auteur(s): حجة الله شاوش
Résumé: This study aims at assessing compliance practices and behaviours at active banks in the
Algerian business, following increased attention to the risks of breaking the rules and regulations,
as a result of banks’ criminal acts that are practiced illegally (Laundering of tax evasion, money
laundering and terrorism financing), or legal but immoral (tax optimisation, and screen companies);
in a highly structured institutions within a business model of internationallisation.
According to many interviews with compliance department’s employees in active banks in
Algeria and the internal controller of Algeria’s bank, we have found that compliance practices in
active banks in the Algerian business environment follow the same stream as in the international
banking business model, which does not provide protection for national interests. Thus, because of
the increasing gap between the regulations and practices in the Algerian business environment;
especially in terms of internal compliance and, even, to act for procedures’ commitments has not
been achieved or compiled.
Description: Algerian Studies of Accounting and Financial Review2017-12-31T00:00:00ZThe impact of foreign trade policy changes on the trade exchange of Algeriaسمية بونوةمنير نوريhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312132022-11-02T09:30:37Z2017-12-31T00:00:00ZTitre: The impact of foreign trade policy changes on the trade exchange of Algeria
Auteur(s): سمية بونوة; منير نوري
Résumé: Through this study, we will provide a quantitative impact of changes in trade policy on
Algeria's trade exchange through standard modeling, and depending on results can determine the
extent of dependency or independence of Algeria for groups of client countries with them, which
would have an impact on its political decision, it shows us the degree of integration and sharing of
economic benefits between Algeria and the countries that deal with them in trade
Description: Algerian Studies of Accounting and Financial Review2017-12-31T00:00:00ZReading in the contents of the Algerian financial laws and their impact on the fiscal situation for period (2015-2016)نور الدين بعيليشعمر الفاروق زرقونمراد حجاجhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312112022-11-02T09:26:49Z2017-12-31T00:00:00ZTitre: Reading in the contents of the Algerian financial laws and their impact on the fiscal situation for period (2015-2016)
Auteur(s): نور الدين بعيليش; عمر الفاروق زرقون; مراد حجاج
Résumé: This study examines the fiscal situation of Alegria, and that byshowing statistics on tax revenues
and the goals have been achieved since the changes in finance act in 2015 and 2016. Accordingly, this study
reviews financial laws and regulations stated since 2015 till 2017, also this study highlights the important
changes in these regulations. Regarding the aims of public authorities to ease and facilitate taxation,
especially the single fixed tax and also recheck the foundations and ratios of taxes and dues. Therefore, due
to government policies to overcome negative impacts of oil price depreciation, the author provides this
assessment and analytical study. This study denotes some statistics starting from tax-pressure and also
compare achievements in the year of 2015 and 2016. This study found that tax system reform did not play
any significant role to higher normal tax revenues, and also did not affect the structure of normal tax, which
is explicitly dominated by indirect taxes. Therefore, tax incentives that incorporated in financial acts to
stimulate investments did not provide any additional tax base (taxable income), this is because of the
absence of regulation stability.
Description: Algerian Studies of Accounting and Financial Review2017-12-31T00:00:00ZThe impact of financial liberalization policy on economic growthمحمد خربوشأحمد زغوديفتحي بن لدغمhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312102022-11-02T09:19:55Z2017-12-31T00:00:00ZTitre: The impact of financial liberalization policy on economic growth
Auteur(s): محمد خربوش; أحمد زغودي; فتحي بن لدغم
Résumé: The existence of a strong and well-developed financial system is an essential condition for
achieving economic development in any country, through our study of the impact of financial liberalization
policy on economic growth in Algeria during the period of 1990-2014 using the method of cointegration and
VECM model. Johansen test results showed the presence of two cointegration relationships and this means
that there is a long-run equilibrium relationship between financial liberalization and economic growth in
Algeria. By estimating the relationship model in the long run using the FM-OLS method we reached a
positive and long-term relationship between financial liberalization and economic growth in Algeria
Description: Algerian Studies of Accounting and Financial Review2017-12-31T00:00:00Z