https://dspace.univ-ouargla.dz/jspui/handle/123456789/4016 2026-05-17T23:08:33Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/6782 Titre: New trends in measuring financial performance: Economic Value – Added (EVA), Auteur(s): KHIARI Zahia; DJAOUAHDOU Reda Résumé: Traditional measures of corporate performance are many in numbers. But it is argued that, in general, these measures fail to identify the true surplus. Economic Value Added (EVA) is advocated as a new measure of corporate performance that focuses on clear surplus in contrast to the traditionally used profit based indicators. Economic Value Added represents a powerful business tool which, if used correctly, promises to improve firm performance and produce greater returns to shareholders. EVA is not just another performance measure, but can be the main part of an integrated financial management system, leading to decentralized decision making. Thus, the adoption of EVA should indirectly bring changes in management, which in turn can enhance firm value Description: Algerian business performance review 2012-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/6797 Titre: Crafty Credit? The Strategic Use of Trade Credit Auteur(s): Cherif Guermat; Rebecca Boden; salima Yassia Résumé: This paper explores the contribution that trade credit can and does make as a competitive device that can add value to companies when used strategically. By reference to the literature, we argue that trade credit is not merely a short-term collection issue, and that, used proactively, it can be a source of competitive advantage. We then develop an empirical model to test the relationship between trade credit and sales/profitability to determine whether, and the extent to which, trade credit constitutes a strategic tool. We find, inter alia, evidence that, when used strategically to enhance competitive advantage, firms have a discernible optimal level of trade credit. Despite data limitations, we conclude that our model demonstrates a viable methodology that could be applied usefully to an extended data set. Description: Algerian business performance review 2012-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/6788 Titre: Information Systems Innovations Adoption among SMEs in Algeria: Conceptual Framework Development Auteur(s): Laala Atik; Boumediene Ramdani Résumé: Scholars in the field of Information Systems (IS) innovations’ adoption and diffusion have recently expressed their concerns of the dominance that some theories attained, which has caused a high degree of enforcement, conformity, and lack of innovation that have not served the research community well. Having reviewed the IS innovations adoption and diffusion literature, this paper aims to develop a conceptual framework that can be used as a theoretical basis for studying SMEs’ adoption of Enterprise Systems (ES). This will be achieved by firstly reviewing the dominant paradigm of IS innovations’ adoption and its revised depiction. Secondly, TOE (Technology-Organization-Environment) framework introduced by Tornatzky and Fleischer (1990) will be adopted. Thirdly, theoretical and empirical studies of the factors that can be included within the theoretical framework will be highlighted. Besides, explanatory variables and the developed hypotheses will be outlined. Description: Algerian business performance review 2012-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/6769 Titre: العلاقة التكاملية لمتطلبات إدارة الجودة الشاملة البيئية ومتطلبات إدارة سلسلة التجهيز الخضراء في تعزيز التنمية المستدامة - دراسة تحليلية لأراء القيادات الإدارية في الشركة العامة لصناعة الأدوية والمستلزمات الطبية في نينوى/ العراق- Auteur(s): أحمد حسن عمر أغا; أحمد عوني Résumé: the current research Deals with (GSCMR) - (TQEMR) as an input an interview to promote (SD) and a tool to reduce all types of pollution caused by production processes. Based on field visits conducted by the researcher of the company examined, touching a number of problems related to increasing the volume of pollution and the high level of damages during production, so that the research came to lay the foundations of theory and field help the company surveyed in the adoption of the research variables and to achieve the adopted approaches. the descriptive and analytical in defining the research problem and presentation of data, the conclusions depending reached by the research provided a number of proposals consistent with these conclusions Description: Algerian business performance review 2012-06-01T00:00:00Z