DSpace Collection:https://dspace.univ-ouargla.dz/jspui/handle/123456789/310842026-03-12T16:36:37Z2026-03-12T16:36:37ZThe economic reality of the practice of whistleblowing in Algerian institutionsالقايد يمينةhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312412022-11-03T08:53:19Z2020-12-31T00:00:00ZTitre: The economic reality of the practice of whistleblowing in Algerian institutions
Auteur(s): القايد يمينة
Résumé: Whistle blowing has been of great interest at the international level because of its
effectiveness in detecting fraud and errors in institutions and combating all kinds of corruption. We
take two approaches: the first is a mechanism of internal control mechanisms, the second is the
extension of the corporate governance system.
Our study aims at finding the economic dimensions of the policy of reporting this irregularity
on the one hand and finding out the extent to which it can be applied in the Algerian economic
environment to reach the conclusion that this policy is a new mechanism of governance that
works to cover the shortcomings of the governance system. On the one hand, and on the other, we
found that the Algerian economic environment is not capable of adopting this new economic
practice
Description: Algerian Studies of Accounting and Financial Review2020-12-31T00:00:00ZThe application of Islamic accounting standards in Islamic financial institutions in Algeriaمحمد براقهاجر بوهلةhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312402022-11-03T08:51:16Z2020-12-31T00:00:00ZTitre: The application of Islamic accounting standards in Islamic financial institutions in Algeria
Auteur(s): محمد براق; هاجر بوهلة
Résumé: This study aims to introduce the important role of the International Standards of Islamic
Accounting issued by the "Al-Youfi" organization on the international level, and the extent of the
response of the major Islamic financial institutions by adopting them as a means to address their
financial products. In addition to highlighting the reasons for the failure to adopt these standards by
Islamic financial institutions in Algeria, and the possibility of their adoption in the futur.
The study concluded that the most important impediment to Algeria in adopting Islamic
accounting standards is the lack of an integrated fabric of Islamic financial institutions
Description: Algerian Studies of Accounting and Financial Review2020-12-31T00:00:00ZThe role of the determinants university in development of innovative high-tech projectsرتيبة طيبيhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312372022-11-03T08:42:33Z2020-12-31T00:00:00ZTitre: The role of the determinants university in development of innovative high-tech projects
Auteur(s): رتيبة طيبي
Résumé: This study aims to identify the role of the university and the various determinants of
its policies in higher education, scientific research, as well as university formation, in the
establishment and development of high-tech innovative projects. In order to achieve the aims of the
study, a questionnaire was designed and distributed to a sample of researchers in the scientific
laboratories at the two universities (Ouargla, Laghouat). To analyze the data collected from this
questionnaire, we use SPSS22 program relaying on different statistical methods to display the
results and to test the hypotheses, including the Cronbach’s alpha coefficient. The main finding of
the study is that university determinants affect the establishment and development of high-tech
innovative projects at the Algerian University
Description: Algerian Studies of Accounting and Financial Review2020-12-31T00:00:00ZBusiness angels as a financing alternative for small and medium enterprises in Algeriaمحمد الاخضر قريشيhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312342022-11-03T08:55:48Z2020-12-31T00:00:00ZTitre: Business angels as a financing alternative for small and medium enterprises in Algeria
Auteur(s): محمد الاخضر قريشي
Résumé: This study aims to introduce more business angels, We also try, through statistical data
and publications, to assess whether it can be considered a worthwhile opportunity for financing
small and medium enterprises in Algeria. After reviewing the contributions of this alternative in
financing small and medium enterprises in the world and the problems they face. And what can be
done to promote positive outcomes given their potential cooperation.
The study showed that the Corporation’s activities and the finances it provided give the perception
that it is a leasing company in the first place and not a venture capital company; Consequently,
only the funds from family or friends will remain the mother of the newly established institutions,
Which we can ask about its sufficiency and its ability to cope with and meet the needs of the
growing small and medium enterprises in Algeria
Description: Algerian Studies of Accounting and Financial Review2020-12-31T00:00:00Z