https://dspace.univ-ouargla.dz/jspui/handle/123456789/20914 2026-05-15T15:55:16Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/20929 Titre: Analyse de quelques réformes économiques apportées au système financier algérien Analysis of some economic reforms to the Algerian financial system Auteur(s): Nadia AFROUNE Résumé: L’objectif de cet article est d’analyser les réformes apportées par la loi sur la monnaie et le crédit (LMC) et d’apprécier à quel point ces réformes sont mises en pratique. Pour ce faire, on a analysé les réformes apportées à la banque centrale, au taux d’intérêt, au système bancaire et au marché monétaire.Ce qui est constaté c’est que, la plupart des réformes n’ont pas été mises en place et d’autres ont été ont été reformulées de manière à laisser l’économie algérienne administrée et un système contraint dépendant des hydrocarbures,et à retarder la transition vers l’économie de marché. Pour ceci, ces réformes devront être revues rapidement et d’une manière structurelle et concrète, parce que l’Algérie possède un potentiel dans plusieurs secteurs, il faudrait l’exploiter afin de la diversifier et réaliser un développement économique qui devient une nécessité notamment avec la situation actuelle. Description: Algerian Review of Economic Development ( ARED ) 2019-06-20T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/20928 Titre: The Impact of Adopting the (XBRL) Extensible Business Reporting Language On International Accounting Disclosure Auteur(s): يوسف خروبي; خالد مقدم; عمر الفاروق زرقون Résumé: This study aims to shed light on one of the most important developments of disclosure over the international level which related whit (Extensible Business Reporting Language) XBRL; which is increasingly accepted by various private and government organizations at the international level due to the value added to the users of financial information. To reach the objectives of this study, we discussed The concepts associated with this language In addition to the presentation of some international experiences, we concluded the similarity between countries in the strategy of adoption, which was in stages and within the cooperation with the XBRL International and specialized institutions in this area. Description: Algerian Review of Economic Development ( ARED ) 2019-06-20T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/20927 Titre: Evaluation of the financial performance of the Sonatrach complex in comparison to the modern and traditional evaluation methods A standard study for the period 2012-2015 Auteur(s): أمينة بوتواتة Résumé: This study aims to measure the economic contribution of value-added index (EVA) in evaluation of financial performance of the company (SONATRACH) compared with the traditional indicators are represented in: (ROA, ROE, ROS, ROI), which was measured financial performance for this company using various indicators these circumstances, as was estimated range of models to measure the correlation between them and the market value added (MVA). This study concluded that the company (SONATRACH) achieved a positive economic values ​​added during the study period (2012-2015), which indicates that it has a good economic performance, and also with the company achieved a market value-added is positive, and this shows the administration's success in raising the value Market Foundation in addition to helping achieve returns on invested capital increase. Description: Algerian Review of Economic Development ( ARED ) 2019-06-20T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/20926 Titre: The Evaluation of commercial banks performance A case study of a sample of the working banks in algeria (2006-2012) Auteur(s): شريفة جعدي; محمد الخطيب نمر Résumé: This study aims at evaluating the performance of a sample of commercial banks through using a group of cues. We have tackled the concept of performance and the models of its evaluation and then we have made clear the state of the Algerian banking curriculum in the present time, so as to know the state of competition in the Algerian banking market. Also, we tried to answer the stated problematic via evaluating the performance of the commercial banks on the two sids: revenue and risk. We concluded in this study, that the trust bank-algeria is the best bank at performance in that it can realize the best of productivity at the lower risk. Also, Baraka bank-algeria could realise a good performance on the side of winning. In addition, the gulf bank is considered the utter best one for its ability to control its costs. Description: Algerian Review of Economic Development ( ARED ) 2019-06-20T00:00:00Z