https://dspace.univ-ouargla.dz/jspui/handle/123456789/8216 2026-04-29T16:44:42Z 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 ) https://dspace.univ-ouargla.dz/jspui/handle/123456789/8280 Titre: The role of marketing information systems in the production of knowledge institutions in the collective transport companies Auteur(s): سامية لـحـول; صليحة مقاوسي; زكرياء عقاري Résumé: This research aims to highlight the contribution of marketing information systems in the production of knowledge institutions of mass transit. This is done based on the sub-systems in the field of transport, namely: sources for obtaining information (such as systems global positioning GPS, systems Site Automatic vehicle AVL, traffic control and parking vehicles Smart APC Smart Cards CAP) and decision support systems marketing (such as systems planning timeline and GIS SIG), in addition to marketing research and passenger information systems.And confirmed the findings of the research contribution marketing information systems in the production of knowledge institutions mass transport through the interaction of subsystems her, where the system starts to extract the information produced from databases daily operations (APC, AVL, GPS, CAP) and Data Acquisition Systems marketing (records and reports internal marketing research, marketing intelligence). And then transferred the information recorded to the management centers extract, transform and load (ETL) data through wireless communication or downloaded periodically recordings on organizational databases. And use the information stored in databases interactively as a data warehouse in the institutions of collective transport with GIS SIG and time planning systems. These interactions take place by the marketing decision support systems with a data warehouse using data analysis techniques (treatment Inquiry, immediate and analytical processing on data mining). The series is produced by using a drilling technique knowledge on marketing data related to the performance and operation of fleet vehicles institutions and improve mass transit service and client relationship. This knowledge is in: real-time information to users of mass transit, bus priority at traffic signals, demand management, wait times in attitudes, predict arrival times, create a route, the behavior of users of mass transit, adhere to the timetable planned. Description: Algerian Review of Economic Development ( ARED ) https://dspace.univ-ouargla.dz/jspui/handle/123456789/8289 Titre: Islamic Waqf and its role in achieving sustainable development - The Algerian experience in the management of Awqaf Auteur(s): صالح صالحي; نوال بن عمارة Résumé: The aim of this paper is to clarify the concepts related to each of the Islamic Waqf and sustainable development, as well as to highlight effective role carried out by institutions of Awqaf to achieve overall development of the countries, and identify the impact of Waqf on the economy and the Algerian society by viewing experience Algeria in the conduct of Awqaf. The research found that it can Waqf that offers a lot especially with regard to the adoption of qualified specialist, and this is to ensure the seriousness and effectiveness in the management of Awqaf Algerian which has for a long time conducting a manner mildly as ineffective. and work to develop their performance continuously, and to modify the laws and regulations that contribute to the promotion of Waqf from hand, and optimum utilization of Awqaf funds on the other hand and working for convening specialized seminars across country, and expand the meaning of the Waqf of community members, and standing on the history of the Waqf in Algeria. Description: Algerian Review of Economic Development ( ARED ) https://dspace.univ-ouargla.dz/jspui/handle/123456789/8284 Titre: Obstacles of applying financial accounting system In Algerian joint stock companies Case study: the province of Biskra Auteur(s): عمار بن عيشي Résumé: This study aims to Obstacles to the application of knowledge of financial accounting system in the Algerian joint stock companies, Was chosen as joint-stock companies with the mandate of Biskra as a case study,In order to achieve that, the researchers The selection of members of the study of accountants (Certified Public Accountant, an accounting expert, the governor of accounts),And in order to reach the objectives of the study The researchers use descriptive analytical method for the theoretical side of the subject Besides case study method in the field study, In order to ensure the validity of hypotheses applying the method of a comprehensive survey of the members of the study and 66's accountant Depending on the statistical program spss for data analysis and interpretation, The study found The existence of obstacles limit the application of financial accounting system in the Algerian joint stock companies Description: Algerian Review of Economic Development ( ARED )