https://dspace.univ-ouargla.dz/jspui/handle/123456789/31078 2026-04-22T01:51:31Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31215 Titre: Assess the reality of compliance practices and Conduct in banks active in the Algerian business environment Auteur(s): حجة الله شاوش Résumé: This study aims at assessing compliance practices and behaviours at active banks in the Algerian business, following increased attention to the risks of breaking the rules and regulations, as a result of banks’ criminal acts that are practiced illegally (Laundering of tax evasion, money laundering and terrorism financing), or legal but immoral (tax optimisation, and screen companies); in a highly structured institutions within a business model of internationallisation. According to many interviews with compliance department’s employees in active banks in Algeria and the internal controller of Algeria’s bank, we have found that compliance practices in active banks in the Algerian business environment follow the same stream as in the international banking business model, which does not provide protection for national interests. Thus, because of the increasing gap between the regulations and practices in the Algerian business environment; especially in terms of internal compliance and, even, to act for procedures’ commitments has not been achieved or compiled. Description: Algerian Studies of Accounting and Financial Review 2017-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31213 Titre: The impact of foreign trade policy changes on the trade exchange of Algeria Auteur(s): سمية بونوة; منير نوري Résumé: Through this study, we will provide a quantitative impact of changes in trade policy on Algeria's trade exchange through standard modeling, and depending on results can determine the extent of dependency or independence of Algeria for groups of client countries with them, which would have an impact on its political decision, it shows us the degree of integration and sharing of economic benefits between Algeria and the countries that deal with them in trade Description: Algerian Studies of Accounting and Financial Review 2017-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31211 Titre: Reading in the contents of the Algerian financial laws and their impact on the fiscal situation for period (2015-2016) Auteur(s): نور الدين بعيليش; عمر الفاروق زرقون; مراد حجاج Résumé: This study examines the fiscal situation of Alegria, and that byshowing statistics on tax revenues and the goals have been achieved since the changes in finance act in 2015 and 2016. Accordingly, this study reviews financial laws and regulations stated since 2015 till 2017, also this study highlights the important changes in these regulations. Regarding the aims of public authorities to ease and facilitate taxation, especially the single fixed tax and also recheck the foundations and ratios of taxes and dues. Therefore, due to government policies to overcome negative impacts of oil price depreciation, the author provides this assessment and analytical study. This study denotes some statistics starting from tax-pressure and also compare achievements in the year of 2015 and 2016. This study found that tax system reform did not play any significant role to higher normal tax revenues, and also did not affect the structure of normal tax, which is explicitly dominated by indirect taxes. Therefore, tax incentives that incorporated in financial acts to stimulate investments did not provide any additional tax base (taxable income), this is because of the absence of regulation stability. Description: Algerian Studies of Accounting and Financial Review 2017-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31210 Titre: The impact of financial liberalization policy on economic growth Auteur(s): محمد خربوش; أحمد زغودي; فتحي بن لدغم Résumé: The existence of a strong and well-developed financial system is an essential condition for achieving economic development in any country, through our study of the impact of financial liberalization policy on economic growth in Algeria during the period of 1990-2014 using the method of cointegration and VECM model. Johansen test results showed the presence of two cointegration relationships and this means that there is a long-run equilibrium relationship between financial liberalization and economic growth in Algeria. By estimating the relationship model in the long run using the FM-OLS method we reached a positive and long-term relationship between financial liberalization and economic growth in Algeria Description: Algerian Studies of Accounting and Financial Review 2017-12-31T00:00:00Z