DSpace Communauté:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/8216
2024-03-29T01:19:26ZThe Earnings Management Practices in Algerian Telecommunications Sector Applied Study during the period (2009-2016)
https://dspace.univ-ouargla.dz/jspui/handle/123456789/20059
Titre: The Earnings Management Practices in Algerian Telecommunications Sector Applied Study during the period (2009-2016)
Auteur(s): عبد الغني بن عمارة; مسعود كسكس; محمد زرقون
Résumé: This study aimed to reveal and measure the earnings management practices in the Algerian environment, and this by tried to measuring earnings management practices in the four biggest firms of the telecommunications sector in Algeria (Algérie Télécom، Mobilis، Orascom Telecom Djeezy، ooredoo Algeria) between 2009 and 2016. To realise this objective we have adopted a model of measurement of earnings management practices (Kothari، Leone & Wasley2005). We have adopted this model in our study as one of the best models of accruals to measure earnings management practices، trying to detect this phenomenon in a dynamic sector where these ، practices have never been measured in this sector، under the financial accounting system، where the study found that the sample firms do not exercise earnings management، especially after applying the financial accounting system, there is also no motivation for managers to exercise earnings management in the Algerian economic environment.
Description: Algerian Review of Economic Development ( ARED )Governance and human development: Clarify the concepts and a comparative study between three countries of the Arab Maghreb Union (Algeria-Morocco - Tunisia)
https://dspace.univ-ouargla.dz/jspui/handle/123456789/8292
Titre: Governance and human development: Clarify the concepts and a comparative study between three countries of the Arab Maghreb Union (Algeria-Morocco - Tunisia)
Auteur(s): Radia BOUCHOUR; Ahmed TOUIL
Résumé: Human development is the increased liberties and capabilities that enable people to lead a life they deem satisfactory rightly so. It is based on expanding the range of choices available. The challenge of governance for its part is to make the socially responsible investment operational, establish reference frameworks and facilitate the use of sovereign wealth funds in investments with a significantly favorable impact on human development indicators (education, health, housing, employment rate ...) in the three countries of the Arab Maghreb (Algeria-Morocco Tunisia).
Description: Algerian Review of Economic Development ( ARED )The strategy of rural development in Algeria in the framework of renewal and participatory approach
https://dspace.univ-ouargla.dz/jspui/handle/123456789/8294
Titre: The strategy of rural development in Algeria in the framework of renewal and participatory approach
Auteur(s): Baghdad CHAIB; Naima BAROUDI
Résumé: Since 2006 , Algeria has engaged a policy of rural revival, whose objective is to set up a dynamics of promotion and rural development which adapts to a local and national development,
In This we will try to explain the bases and contents of this policy, at the time where the questions of proximity, approaches participative, territorial approaches, dynamics of the territories, and others, represent the watchwords of the sustainable rural development.
We will try an analysis of the principal characteristics of this policy in Algeria and to define contours of them, by taking into account perennially of this one in the international context (regional, Mediterranean, and others).
Description: Algerian Review of Economic Development ( ARED )The human resources contribution to improve the competitiveness of the service companies Case study: CNEP Bank –Algeria
https://dspace.univ-ouargla.dz/jspui/handle/123456789/8291
Titre: The human resources contribution to improve the competitiveness of the service companies Case study: CNEP Bank –Algeria
Auteur(s): حكيم بن جروة; سامي بن خيرة
Résumé: The human element recently the most important resource of the enterprise resources, and the administration and management of human resources has become a mission and responsibility is very difficult, this is because the achievement of the organization to its goals, especially the increase productivity and improve their performance is linked to significantly raise productivity and improve the performance of individual employees.
Toachieve this end requires management organization working to develop the capabilities and skills and talents of individuals as well as creating the climate and atmosphere suitable for human creativity, this is what calls to the change in their characteristics, abilities, skills, cultures, and strengthen this process by providing a range of factors including: the right incentives, administrative policies good, effective administrative leadership, healthy relationships and communication in both directions
Description: Algerian Review of Economic Development ( ARED )