https://dspace.univ-ouargla.dz/jspui/handle/123456789/23548 2026-04-12T20:17:23Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/24749 Titre: Determinants of Inflation in Algeria: Analysis with a Vector Error Correction Model from 2001 to 2016 Auteur(s): Assia Atil; Mourad Saouli Résumé: This study aims to identify the determinants of inflation, highlighting the case of Algeria from 2001 to 2016. For better results, we have adopted the descriptive approach besides econometric methods on quadrennial data, by estimating a Vector Error Correction Model (VECM). The empirical results showed that there is a positive causal relationship, starting from the broad money supply and public expenditure to inflation, whether in the short or the long term. The same is for oil rents while going through an inverse relationship in the short term. Another negative relationship was also found from the unemployment rate to inflation, and this only in the long term Description: Algerian review of economic development 2020-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/24747 Titre: The importance of cleaner production in the cement industry Auteur(s): Louafi Ala Eddine; Boutora Fadila Résumé: This study aims to find out the effective role of cleaner production in the industry Cement, the study showed that cleaner production plays an important role in the industry due to its positive effects in reducing pollution and preserving resources and preventing waste, as well as reducing emissions and generating waste, the study found that cement material is a vital and necessary material where it helps in construction work, Cleaner production is a systematically structured approach to production activities, with positive effects on the environment, including minimizing the use of resources, improving ecological efficiency and reducing the risks to living organisms, as well as cleaner production playing a role. Important in industry by reducing pollution, preserving resources, preventing waste, and reducing emissions and generating waste... And others, In the end, the study recommended the need to review the policies of industrial enterprises to reduce pollution, rationalize energy use, rationalize the consumption of natural resources and seek renewable alternatives, avoid the use of toxic and hazardous substances in production and manufacturing processes, as well as reduce emissions and residues in Various stages of manufacturing, production and use through recycling and recycling of waste, with the need to modify the techniques used in manufacturing and production processes and use modern environmentally friendly technologies such as cleaner production Description: Algerian review of economic development 2020-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/24745 Titre: The effect of the regulation of the statutory audit profession on the financial audit quality “A field study on a sample of professionals and academics Auteur(s): Lakhdari Mohammed Tahar; Zouzi Mohammed Résumé: In line with the global changes and the action for international standardization, the financial audit profession in the Algerian business environment knows significant regulatory changes in the last decade.Which encourages the research to find out the effect of the regulation of the profession on the financial audit quality in the Algerian business environment, by analysing the opinions of a sample consisting of (68) respondents, among practitioners of the statutory audit profession, and academic researchers specialized in accounting and auditing in each of the Wilayats of Ouargla and Ghardaia. After collecting data during the year 2019, they are analysed with the descriptive statistics, also the (Mann-Whitney U) test is used to detect expected differences between the opinions of the tow study samples. The study concluded that the regulation of the profession provides incentives that help improving quality if they are activated, but also includes deficiencies that may limit quality if they are not remedied. The results also indicated that there is consensus among professionals and academics regarding the effect of regulation on quality, with greater support from academics, reflecting the expectation gap between professionals and academics in terms of perceiving factors influencing financial audit quality. Originality/value:This study extends the auditing literature on the relationship between the regulation and quality (in two opposite directions) by examining the effect the incentives and deficiencies offered by the regulation on the financial audit quality in Algeria. Practical implications: The contribution of this study consists in the recommendations it submits to the regulating bodies of the profession in Algeria in order to make regulatory adjustments able to activate the incentives offered by the regulation to help in improving the quality, and on the other hand, work to remedy the deficiencies involved in the regulation and amend them to remove the barriers that limit quality. Research limitations: The sample is limited to two (02) Wilayats from the total of the Wilayats of Algeria,and the study does not cover all factors affecting the financial audit quality related to the regulation of the profession in Algeria. Description: Algerian review of economic development 2020-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/24744 Titre: The causal relationship between public expenditures and tax revenues in Algeria during theperiod 1980-2018 : Econometric study using cointegration methodologyand Error Correction Model(ECM) Auteur(s): Bourennane Mustapha; Ouledlaid Saad Résumé: This research paper aims to study the expected relationship between public expenditures and fiscal revenues in Algeria during the period 1980-2018, by using one of the most important econometric methods of common integration methodology and error correction model, the estimation was made according to the statistical analysis program (Eviews.09). The study concluded that there is a long-term cointegration relationship between public expenditures and fiscal revenues, especially oil taxation, and that the direction of the relationship is from the second to the first, that is, oil collection is the one that causes public expenditures in a stark contrast to economic theory, and this confirms the specificity of the Algerian economy as a rentier economy Oil by excellence) Description: Algerian review of economic development 2020-12-31T00:00:00Z