https://dspace.univ-ouargla.dz/jspui/handle/123456789/8429 Mon, 13 Apr 2026 16:25:12 GMT 2026-04-13T16:25:12Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/8992 Titre: Entrepreneurial support policies in Algeria –An analytical study Auteur(s): محمد قوجيل; يوسف قريشي Résumé: Twenty (20) years since Algeria has adopted policies and programs, that support Entrepreneurship and small enterprises’ creation, and considered all the efforts made by the State in this field, the results expected from this direction are still below the required level. Almost 98% of the Algerian economy still depends on fuel, while the role of private sector in the development and operation is very limited. Thus, it became a necessity to make a comprehensive assessment to determine the effectiveness of the adopted policyin order to correct the shortcomings and rethink about the role of support andaccompaniment bodies, and to activate all the contributing factors to support entrepreneurship. Description: Algerian business performance review Tue, 01 Dec 2015 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/8992 2015-12-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/8994 Titre: Éthique des affaires et responsabilité sociale des entreprises : cas de l’Algérie Business ethics and corporate social responsibility: The case of Algeria Auteur(s): Abdeslam BENDIABDELLAH; Menel Ibtissem MANKOURI Résumé: Company is an interesting actor of society having often a negative impact on the environment. It has attracted the attention of many parts that have reported different ethical problems. Because of this, from 1970, many reflections on business ethics, good governance and Corporate Social Responsibility (CSR) have been developed in the United States. This article aims at highlighting the theoretical and historical aspects of business ethics and CSR, also the obstacles that impede their application in Algeria Description: Algerian business performance review Tue, 01 Dec 2015 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/8994 2015-12-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/8993 Titre: The evaluation of end-of-service grant incarnation reality according to the financial accounting system in the National Company of wells Services Auteur(s): بلخير بكاري; الطيب مداني Résumé: In view of the end-of-service allowance importance given by the national oilfield companies, we desired to study one of these companies in order to recognize the actual application of the financial accounting system, which stipulates the obligation of earmarking an amount to cover this allowance. Therefore, we have attained that the company case study applies the financial accounting system in term of modality of allowance (hoard) assessment or accounting treatment that must be done. In addition, we suggest doing a study about all the oilfield companies to generalize the rule of the financial accounting system application on the subject of the end-of-service allowance. Description: Algerian business performance review Tue, 01 Dec 2015 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/8993 2015-12-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/8987 Titre: The impact of corporate social responsibility on financial performance A study of a sample of Algerian economic firms during the period 2009- 2013 Auteur(s): إلياس بن ساسي; إيمان بن عزوز Résumé: This research aims to measure the impact of corporate social responsibility on the financial performance of 51 Algerians firms during the period from 2009 until 2013. Corporate Social Responsibility has been measuring through the four basic elements are : preservation of the environment, attention to employees, interaction with the community and finally consumer protection, while the return on assets as indicator of financial performance. To achieve the goal of this study was to use approach blends time-series data with cross-sections (Panel) by the application of three models of data are: a pooled regression model, fixed effects model and random effects model. The main results have shown that there is a negative relationship between the preservation of the environment and the return on assets, while there were no statistically significant relationship between the three elements of the social responsibility (attention to employees, interaction with the community and consumer protection) and return on assets, this depending on the choice of random effects model. Description: Algerian business performance review Tue, 01 Dec 2015 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/8987 2015-12-01T00:00:00Z