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https://dspace.univ-ouargla.dz/jspui/handle/123456789/10312
2024-03-29T00:06:05ZExecutives Monitoring in the Agency Theory Situation of economic public enterprises in Algerian legislation
https://dspace.univ-ouargla.dz/jspui/handle/123456789/10320
Titre: Executives Monitoring in the Agency Theory Situation of economic public enterprises in Algerian legislation
Auteur(s): مهدي شرقي
Résumé: Agency theory is defined as a contract where by a person or several people, is the
president or the principal resort of the services of another person is helping or entrusted to the their
name function or a specific job ; includes authorization rights declarative or transfer of specialized
knowledge . This relationship creates agency costs, such as lack of asymmetry informational and
moral hazard the anti- choice.
Agency Theory provides a different look to the Board of Directors as an internal control
function minimization of agency costs resulting from the divergence of interests between the
presidents and officers (especially between shareholders and executives) and do the required
discretion (unrestricted) for agents ; ensure effective control over the executives.
It will be addressed to the public economic companies in Algeria; to explain the imbalance in her
management and the reasons for the failure to control some of its opportunist executives
successfully.
Description: Algerian Studies of Accounting and Financial Review2015-01-01T00:00:00ZAn international comparison for Entrepreneurship, Unemployment and Economic Growth for MENA region
https://dspace.univ-ouargla.dz/jspui/handle/123456789/10321
Titre: An international comparison for Entrepreneurship, Unemployment and Economic Growth for MENA region
Auteur(s): SIAGH Ahmed Ramzi; BENZAID Younes; BENGRINA Mohammed Hamza
Résumé: Crossways this article, we develop an ambitious research that addresses of emergent
global phenomena and raises new questions in entrepreneurship and investigate entrepreneurship
in different outlook and other economic context. In order to perceive if and how entrepreneurs
matter for economic region characterized over the same link on implemented effect between
entrepreneurship, GNI, GDP and unemployment rate. The paper studies the impact of
entrepreneurship on economic growth and unemployment. By using a comparison of the level of
these measures, the study considers different nations of MENA region for the period 2005-2011 .
The main intention is to formally evaluate the impact of entrepreneurship on both unemployment
rate and economic growth levels. Different econometric specifications and estimation methods will
be considered to fully demonstrate by comparables measures how entrepreneurship affects
economic growth and unemployment on MENA countries. We therefore try to append the lowlevel
researches focused specially to MENA region with the aim of increasing its quality,
coherence, scope, and impact. Such understanding is particularly relevant in countries undergoing
challenges transformation to a market economy system
Description: Algerian Studies of Accounting and Financial Review2015-01-01T00:00:00ZAnalysis of the Success of the Malaysian Experience in the Development of the Islamic Financial Industry Factors
https://dspace.univ-ouargla.dz/jspui/handle/123456789/10317
Titre: Analysis of the Success of the Malaysian Experience in the Development of the Islamic Financial Industry Factors
Auteur(s): لشهب الصادق; بوريش أحمد
Résumé: Islamic finance industry has grown rapidly over the last three decades. Its activities of
competition and effects on financial markets are getting more and more recognition worldwide and
also importantly for its impact on economic development. The Islamic finance industry banking
segment has become systemically important. It’s projected to continue to expand in response to
economic growth in a dozen countries in a wide range of regions.
The purpose of this paper is to discuss the Practices and the prospects of Islamic finance in
Malaysia. The paper is going to examine the funding mechanisms and demand in the light of
Islamic guidelines principles issued by the Central Bank of Malaysia. The advantages and values of
this system make it importance choice to achieve specific investment benefits and meet the
requirements.
Description: Algerian Studies of Accounting and Financial Review2015-01-01T00:00:00ZCreative Accounting between Reliability and Manipulation Proposing an Islamic Module for Controls of Practices of Creative Accounting
https://dspace.univ-ouargla.dz/jspui/handle/123456789/10314
Titre: Creative Accounting between Reliability and Manipulation Proposing an Islamic Module for Controls of Practices of Creative Accounting
Auteur(s): خالد جمال الجعارات; دينا سليمان أبو خليفة
Résumé: The researchers discussed concept of creative accounting, and considering it as a form of
wriggle and deceit, they clarify that the different accounting practices that had two faces, face
represents positive side of creative accounting, that result in generating reliable and correct
information, the other face is the negative face that could be resulted in manipulation, deceit, and
wriggle.
The researchers propose a module to controls of practices of creative accounting derived
from Islamic religion, include three types of controls , first is the faith controls include believe in
Allah, control of intention include fourteen rules, believe in last day, and piety of Allah, Morals
controls include justice, truth, just , solid, and entrust, and lastly documentary controls include
writing, witness, knowledge, dictation.
The proposed module for control practices of creative accounting is the most important
conclusion for this research, also ensuring the double faces of creative accounting: reliability and
manipulation, and rules for directing intention and controlling it, the researchers recommend
adopting this module to accounting practices especially those related to creative accounting, and
adopting of fourteen rules of intention.
Description: Algerian Studies of Accounting and Financial Review2015-01-01T00:00:00Z