DSpace Collection:https://dspace.univ-ouargla.dz/jspui/handle/123456789/310822026-04-22T00:32:55Z2026-04-22T00:32:55ZThe effect of using the fair value on the rationalization of the decision to invest in securities Empiricalمريم بالاطرشمختار بونقابhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311482022-10-31T10:33:04Z2019-12-31T00:00:00ZTitre: The effect of using the fair value on the rationalization of the decision to invest in securities Empirical
Auteur(s): مريم بالاطرش; مختار بونقاب
Résumé: The purpose of this paper is to study the impact of the application of fair value on
rationalizing the decision to invest in securities, by comparing the information’s relevance of
accounting indicators a group which included in the for a sample of enterprises listed on the
Tunindex , between pre-fair value period (2000-2005) and the post-fair value (2006-2011). Using
models Panel Data.
This study finds out that the use of fair value has contributed to improve average earnings per share
for Tunisian enterprises, Through improvement in the information provided in accordance with
the use of fair value and that helps to rationalize the decision to invest in securities
Description: Algerian Studies of Accounting and Financial Review2019-12-31T00:00:00ZMeasuring the Impact of Financial Leverage on Financial Performanceمراد حجاجعبد اللطيف مصيطفىفاطمة الزهراء شايبhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311462022-10-31T10:31:02Z2019-12-31T00:00:00ZTitre: Measuring the Impact of Financial Leverage on Financial Performance
Auteur(s): مراد حجاج; عبد اللطيف مصيطفى; فاطمة الزهراء شايب
Résumé: This study aims to test the leverage impact of the financial on the financial performance
of a sample of Algerian cement companies, through the financial performance indicators of:
(ROA), (ROS), (DCA), (ROE), (RTA), where a sample selection made up of 12 companies for the
period (2010-2016), and to access the results of the study we adopted in our study on the method of
linear regression and simple matrix correlation using statistical programs 10 Eviews and SPSS20,
the study concluded there is a negative impact of the financial lifting on both (ROA relationship)
and ( ROS), and there is a relationship with a positive impact of the financial lifting on both (RTA)
and (DCA), while there is no effect on the financial lift (ROE) relationship, and to avoid
Altot Negative year leverage on the financial performance of the companies must Algerian cement
companies, working to achieve a balance between the sources of internal and external funding
under the use of loans to finance in order to increase profitability and avoid liquidity risk making
financial leverage positive impact on the financial performance of the companies
Description: Algerian Studies of Accounting and Financial Review2019-12-31T00:00:00ZThe Effect of Psychological Burning on the Performance Level of Accountants Working for the Palestinian Ministry of Finance in Gaza Stripعبد الرحمن محمد سليمان رشوا نhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311452022-10-31T10:28:12Z2019-12-31T00:00:00ZTitre: The Effect of Psychological Burning on the Performance Level of Accountants Working for the Palestinian Ministry of Finance in Gaza Strip
Auteur(s): عبد الرحمن محمد سليمان رشوا ن
Résumé: The objective of the research was to identify the nature of psychological combustion and
its effect on the level of performance of accountants employed by the Palestinian Ministry of
Finance in the Gaza Strip. The researcher relied on the analytical descriptive method. The
questionnaire was used as a tool for collecting information related to the problem of the
questionnaire. Evaluation and arbitration by a number of specialists, and then distributed to the
sample of the research that consisted of financial managers and heads of departments and
accountants working in the Palestinian Ministry of Finance in the Gaza Strip and the number of
(160) accountant and accounting.
The results of the research also showed that the value of salaries, incentives and bonuses received
by the accountants in the Palestinian Ministry of Finance is not appropriate with the volume of
work carried out, which is a reason for the increase in the state of psychological combustion, and
the feeling of accountants to increase the tasks and duties placed on them, and their frustration
because of the lack of appreciation of their efforts before Officials.
The study also recommended the need to increase the salaries of accountants employed by
the Palestinian Ministry of Finance because they are low and not commensurate with the living
conditions and the prevailing economic situation in the Gaza Strip, in order to reduce the
phenomenon of psychological combustion and raise the level of performance of accountants
Description: Algerian Studies of Accounting and Financial Review2019-12-31T00:00:00ZAnalytic Study of the impact of entrepreneurship on support innovation in Algerian entreprisesأحلام قزالعيسى بهديhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/311422022-11-02T09:50:29Z2019-12-31T00:00:00ZTitre: Analytic Study of the impact of entrepreneurship on support innovation in Algerian entreprises
Auteur(s): أحلام قزال; عيسى بهدي
Résumé: The present study is aiming at analysing the present situation of Enterprise and the
availability of innovation in the Algerian entreprise. As well as to measure to which extent it
contributes to enhance the innovation in the small and medium entreprises ,To investigate that , we
opted for random samples of contractors around all Algeria.
we have chosen 107 ones regardless their activity.
the results according to the present investigation show that contractors of ours sample enjoy the
enterpreneurial spirits and the entreprises they work for shows a good level of creativity.
Description: Algerian Studies of Accounting and Financial Review2019-12-31T00:00:00Z