MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer en-US azouz.makh@gmail.com (Makhloufi Azouz) Tue, 26 Oct 2021 00:00:00 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Trying to predict cryptocurrency prices using artificial neural network models Case study: (Bitcoin, Ethereum, Cardano) http://journals.lagh-univ.dz/index.php/cer/article/view/1625 <p>This study aims to predict the prices of encrypted digital currencies (Bitcoin, Ethereum, Cardano), which is one of the most attractive financial assets for investors as it has become of great importance in the economic field.</p> <p>Artificial neural networks models were used to find out their effectiveness in predicting the prices of cryptocurrencies. The result confirmed that the PNN-type networks models are strong models in predicting the prices of these currencies in the short term, as the predicted values are very close to the actual values.</p> Aissa Abdelhafidi Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1625 Mon, 03 Jan 2022 10:12:53 +0000 The impact of applying the quantitative easing policy on unemployment rates -an econometric study on the US economy using the VECM Model- http://journals.lagh-univ.dz/index.php/cer/article/view/1626 <p>This study aims to estimate the effect of applying the quantitative easing policy on unemployment rates in the US economy, as it recorded high unemployment rates after the mortgage crisis, by applying the vector error correction model to monthly data during the period (from 11-2008 to 12-2019).</p> <p>The results of the study showed the existence of a co-integration between the unemployment rate and the various variables representing the quantitative easing policy, There is a positive effect in the long term of the quantitative easing policy on unemployment rates, but it has weak effects compared to the effects of medium-term interest rates, and there is no relationship between the study variables in Short-term.</p> Zoubeyr BENAMEUR, Mohammed CHAIB Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1626 Mon, 03 Jan 2022 15:58:36 +0000 The reality of using the participatory management method among managers of professional sports companies http://journals.lagh-univ.dz/index.php/cer/article/view/1627 <p>The study aimed to identify the reality of the use of the participatory management &nbsp;method among managers of professional sports companies for football, and to know the statistically significant differences for the study sample about the reality of using the participatory management method due to the variable age, educational level, years of experience, and the questionnaire was applied to a sample of 120 marching. The most important findings: There are no statistically significant differences at the significance level of α ≥ 0.05 for the study sample about the reality of using the participatory management method due to the variable age, educational level, years of experience, and the most important thing recommended by the researchers is the necessity of subordinate participation in decision-making among club managers. professional sports in order to achieve the desired goals.</p> <p>&nbsp;</p> Issam Layadi, Samir ben sayah Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1627 Mon, 03 Jan 2022 16:27:09 +0000 Requirements for the application of Human Resources Accounting in Algerian environment (from the professionals' point of view) http://journals.lagh-univ.dz/index.php/cer/article/view/1628 <p>The study aimed to identify the requirements of applying human resource accounting in the Algerian environment, To achieve the goal, the researchers selected a sample that includes workers in the accounting departments and departments of the Human Resources Authority in the Algerian economic institutions selected as a field of study and their number 48, and (108) questionnaires were distributed, from which (88) were retrieved, the researchers reached to,</p> <p>-There is no accounting standard issued by the International Accounting Standards Board, which is considered a challenge to implement human resource accounting</p> Mohamed Said Saidani, Youcef Chraa, Aboubakeur Rezigat Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1628 Mon, 03 Jan 2022 16:40:38 +0000 The effect of government spending on the economic growth of a sample of developing countries during the period (2005-2019) using panel data http://journals.lagh-univ.dz/index.php/cer/article/view/1629 <p>The study aims to highlight the impact of government spending on the economic growth of a sample of 15 developing countries during the period (2005-2019) using panel data, where the differentiation tests indicated the need to rely on the fixed effects model according to the (robust) method, which showed a good explanatory ability. The results of the estimation revealed a positive significant relationship of government spending towards economic growth, which is consistent with most of the previous studies and the Keynesian theory, which indicates that government spending represents one of the elements of effective aggregate demand, which is positively reflected on the gross domestic product</p> Amine Tammar Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1629 Mon, 03 Jan 2022 17:22:33 +0000 The impact of investment and political risks on economic growth in Algeria during the period 1984-2016 http://journals.lagh-univ.dz/index.php/cer/article/view/1630 <p>This study aims to discover the impact of private public and foreign direct investment on economic growth in Algeria, using variables to regulate the model represented in corruption, internal and external conflict, and this using annual data from 1984 to 2016, by applying the Auto-Regressive Distributed Lagmodel (ARDL).The study found that private investment, foreign direct investment and external conflict have a positive effect on economic growth in the long and short term and a negative impact of internal conflict on economic growth in the long term. The results also show there is room to return to the equilibrium situation, estimated at 16%.</p> Abdallah Hadjoudj, Faouzi Tchiko Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1630 Mon, 03 Jan 2022 17:41:06 +0000 Estimate the production limits and measure the technical efficiency of specialized hospitals in Algeria using the analysis of stochastic frontiers during the period http://journals.lagh-univ.dz/index.php/cer/article/view/1631 <p>The objective of this study is to estimate the production frontiers and to measure the technical efficiency concerning 59 Algerian specialized hospitals (EHS) during the period 2011-2015, using the parametric approach of the stochastic frontier method (SFA) according to the production function estimated in the likelihood method.</p> <p>&nbsp;The results of the estimations show that the inputs (labor and capital) of the Algerian specialized hospitals have an additional unused cost in favor of their productions, they suffer from an excess of inputs, that is to say from an excessive use. available physical, financial and human resources. The results also showed that there are variations in the degree of efficiency between different hospitals with a rate of 68.18%, these hospitals can improve their production by 31.82% using the same amount of inputs.</p> Imane Amer, Youcef Souar Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1631 Tue, 04 Jan 2022 15:22:02 +0000 The role of accounting disclosure in accordance with international accounting standards in the activation financial of the media content of the financial statements (A field study) http://journals.lagh-univ.dz/index.php/cer/article/view/1632 <p>Through this study, we seek to measure the role of accounting disclosure in accordance with international accounting standards in activating the media content of financial statements in the Algerian accounting environment. and professionals in the accounting field in Algeria ,The questionnaire tool was relied upon to collect data. Through its analysis, it was concluded that there is a statistically significant effect of accounting disclosure in accordance with international accounting standards on the effectiveness of the media content of the financial statements. Finally, the study recommended the need to continue applying international accounting standards when preparing financial statements because of their impact on improving the quality of accounting information.</p> lakhdar Rinouba, keltoum Houari Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1632 Tue, 04 Jan 2022 15:34:06 +0000 The accounting information system security in light of ISO 27005 An applied study on a number of Algerian companies http://journals.lagh-univ.dz/index.php/cer/article/view/1633 <p>This study aims to measure the degree of security in the accounting information system in Algerian companies in the light of ISO standards by focusing on the vulnerabilities.<br>The study concluded that there is an inverse correlation relationship with statistical significance between security of accounting information system and security vulnerabilities.</p> ABDELLATIF ZAABTA, MOHAMED ADJILA Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1633 Tue, 04 Jan 2022 15:42:26 +0000 Strengthening management accounting in light of cyber security challenges for the financial performance of the enterprise http://journals.lagh-univ.dz/index.php/cer/article/view/1634 <p>Management accounting has developed in light of the modern manufacturing environment through integrated electronic systems among them to design sophisticated administrative and production processes, which makes them vulnerable to cyber attacks, and modern methods of management accounting have become a source of concern after they were enhanced financial performance.</p> <p>&nbsp;The study aims to determine the extent of the negative impact of cyber attacks on the achievement of modern tools for management accounting, to find that the negative impact on financial performance is much greater than what is achieved, so that cyber security becomes an urgent necessity in entreprese to support the application and development of management accounting methods by securing all operations approved for Artificial intelligence. in management and production</p> Miloud ben khira, brahim brahmia Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1634 Tue, 04 Jan 2022 15:52:37 +0000 Internal audit as a mechanism to reduce the financial and administrative corruption in local communities, wilaya of Laghouat is a model http://journals.lagh-univ.dz/index.php/cer/article/view/1635 <p>This study aims to know the application of the internal audit as a mechanism to reduce corruption in Algerian local communities, where the researchers presented a questionnaire consisting of 15 phrases and a random sample of workers of financial interests at in Laghouat wilaya and its municipalities, which amounted to 120 individuals, and the descriptive approach was adopted to describe the phenomenon under study, and the case study method using SPSS23 program to present and analyze the results; The study concluded that there are no significant differences between the opinions of the investigated group among them between the role of internal audit and the reduction of corruption in the administrations local, and based on the findings the researchers recommend the need for serious thinking in establishing internal audit departments in various local communities, and work to inform the media about the risks of corruption.</p> chahrzed Bouderbala, Mohamed zergoun Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1635 Tue, 04 Jan 2022 16:05:04 +0000 The role of accounting disclosure in reinforcement of the quality of financial statements - A field study- http://journals.lagh-univ.dz/index.php/cer/article/view/1638 <p>In this paper, we focused on the accounting disclosure requirements in the elements of the financial statements in light of the International Accounting Standards, with the aim of highlighting the importance of the disclosure process and showing its contribution to giving a clear picture about the entity’s performance and its financial position and cash flow adding to capital changes by providing credible and expressive information about the entity’s position.</p> <p>The study found that the financial accounting system came with several directives related to the requirements of disclosure, which would give reliable and comparable financial information that helps in decision making. Witch is expressed by a positive, statistically significant relationship between the degree of accounting disclosure and the quality of the financial statements, and therefore the accounting disclosure should be adapted to be more compatible with IAS.</p> Mohammed Ben saddik Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1638 Tue, 04 Jan 2022 18:08:50 +0000 Liberalization of the services sector as a mechanism for economic diversification in Algeria http://journals.lagh-univ.dz/index.php/cer/article/view/1639 <p>The aim of this study is to highlight the reality of the services sector in economic diversification, to publicize the general concepts of services and the activities in which they fall and the role they play in economic diversification. The analytical descriptive approach has been adopted by addressing the importance of the services sector and analysing the status of the service sector in the national economy through its contribution to GDP and its share of investment projects.<br>The study concluded that the contribution of services to the Algerian economy remains far away, especially since Algeria enjoys a lot of human and material capabilities and only lacks more efforts and exploits these capabilities in order to advance its development and make room for the contribution of the private sector, including foreign investors. Therefore, it is imperative to work on Diagnose the underlying causes.</p> Soufiane Ghaoues, Slimane Kaouane Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1639 Tue, 04 Jan 2022 19:10:35 +0000 Adopting e-marketing applications to support the hotel industry in Algeria http://journals.lagh-univ.dz/index.php/cer/article/view/1640 <p>هدفْنا في هذه الورقة إلى تحليل أهمية استعمال تطبيقات التسويق الإلكتروني في الفنادق، وسبل تطوير هذا التوجه التسويقي في ظل الواقع الذي تعيشه المؤسسات الفندقية في الجزائر.<br>توصلنا إلى أن التسويق الإلكتروني حتمي للعمل التسويقي في الفنادق، مسايرة للتغيرات التكنولوجية العالمية كأساس للتطور والتنمية بشكل عام، والتنمية السياحية والفندقية بشكل خاص، وبالرغم مما بذلته الجزائر للرفع من طاقة استيعاب الفنادق من جهة، وتطوير البنية التقنية من جهة أخرى، دعما للوظائف التسويقية للقطاع السياحي والفندقي، إلا أنها تبقى غير كافية، ولم تُمكّن القطاع الفندقي من بلوغ المستوى المطلوب في تسهيل عمل المؤسسات الفندقية والرفع من جودة خدماتها، فالأمر يتطلب المزيد لتطوير البنية التحتية لتكنولوجيا المعلومات والاتصال، وتطوير إطار قانوني محكم للتجارة الإلكترونية وتفعيل وسائل الدفع الإلكتروني. </p> Hayat Boulaouinat Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1640 Tue, 04 Jan 2022 19:20:19 +0000 The role of financial technology in promoting financial inclusion in the Arab world- Bahrain's experience - http://journals.lagh-univ.dz/index.php/cer/article/view/1641 <p><strong>&nbsp; </strong>&nbsp;&nbsp;&nbsp;&nbsp;This study aimed to clarify the role of financial technology in promoting financial inclusion in the Arab world, so it followed the descriptive analytical approach and used the experience of the Kingdom of Bahrain, and the study concluded in this context that the Kingdom of Bahrain has achieved a financial and economic precedent in promoting the financial inclusion strategy through information and communication technology and technology. Bahrain ranked second in the Arab world in the Financial Inclusion Index issued by the World Bank, with a financial inclusion rate of 82%</p> Sonia Djouani, Adila Merimet Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1641 Tue, 04 Jan 2022 19:37:29 +0000 Consumer's emotional attitudes towards advertising controversial products and their impact on purchasing behavior An analytical study of a sample of consumers in Algiers http://journals.lagh-univ.dz/index.php/cer/article/view/1643 <p>this research aime to study the nature of emotional attitude of&nbsp; the algerian consumer towards advertising controversial products, and then determine the impect of this attitude on the intention of purchsing. For this purpose, a survey was conducted for a random sample of 385 consumers in the city of Algiers.</p> <p>The results of the study revealed that there is a positive emotional tendency among Algerians towards advertising health and care products.&nbsp; in contrast their emotional attitude was negative towards the rest of the proposed products. Accordingly, we recommend the need to respect the cultural values ​​and customs of society when designing advertisements and choosing products.</p> HOUDA HAFSI Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1643 Wed, 05 Jan 2022 07:24:37 +0000 The impact of services e-marketing in achieving the customer perceived value A case study of Ooredoo Telecom Corporation in Algeria http://journals.lagh-univ.dz/index.php/cer/article/view/1644 <p>This study aimed to know the extent to which the services e-marketing contributes to create the customer perceived value in Ooredoo, The activities of organizations today are no longer focused on service offerings as much as they focus on value offers, this latter can be achieved through the electronic media on which e-marketing depends. The study focused on the approaches to the marketing mix, and highlighted its impact on creating perceived values for Ooredoo’s customers.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The study based on the descriptive analytical approach, And the use of the statistical analysis program SPSS 23 and its application on 112 forms, It concluded that there is a statistically significant effect of the e-marketing mix on the perceived value of Ooredoo customers, and the most important recommendations offered were the need for Ooredoo to establish interactive relationships with its</p> <p>customers to have a positive impact in the community about the values which offers them.</p> Malika Tolba, Houda Bouhnik Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1644 Wed, 05 Jan 2022 07:39:24 +0000 The effect of competencies developing in achieving of knowledge excellence http://journals.lagh-univ.dz/index.php/cer/article/view/1645 <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; تهدف هذه الدراسة إلى معرفة ما مدى مساهمة تطوير وتنمية الكفاءات في تحقيق التميز بالمعرفة، ومن أجل ذلك تم الاعتماد على الأسلوب الوصفي التحليلي وذلك بواسطة استعمال استبيان لجمع المعلومات، موزعة على 60 مؤسسة اقتصادية في ولاية سعيدة وتحليلها بواسطة برنامج spss، حيث تعتبر الكفاءات مجموعة المهارات والقدرات التي يكتسبها الفرد والتي تجعله يقوم بكل الأعمال بالشكل الصحيح.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; وهذا ما يحتم على المؤسسة إيجاد الطرق السليمة لتطوير وتنمية كفاءاتها البشرية، من أجل تحقيق التميز، وذلك من خلال اكتساب مهارات جديدة تحقق لها ميزة تنافسية صعبة التقليد، إذ أن الكفاءات البشرية هي موارد تراكمية غير ملموسة يصعب تقليدها من قبل المنافسين، وقد تحصلنا في الأخير على أن هناك علاقة طردية بين المتغيرين، حيث تبلغ نسبة التغير في التميز بـ 20.3℅ ناتجة عن تطوير وتنمية الكفاءات.</p> khadidja Harig, latifa Abdelli Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1645 Wed, 05 Jan 2022 07:48:07 +0000 the institutional mechanisms to combat administration corruption in Algeria http://journals.lagh-univ.dz/index.php/cer/article/view/1646 <p>&nbsp;the study aims to capture the phenomenon of administrative corruption and its various causes, and economic and social impacts in Algeria, in addition to the various institutional structures established by the state to confront corruption in general and administrative corruption in particular, as the phenomenon has exacerbated in various sectors causing disastrous effects on the economy of any country from fluctuations in economic growth and investment rates, Algeria, like other countries, hastened to fight the phenomenon through a legislative, institutional and economic strategy, especially since Algeria’s ranking in the lowest ranks within the corruption perceptions indicators in the last decade warms of alarm, so the state established the National authority for the Prevention and Control of Corruption and the Central Bureau to suppress Corruption, as two bodies specialized in uncovering corruption and the corrupt, with powers and decisions that help them in this, and despite this there are still some obstacles that direct them that must be removed in order to succeed more in eliminating the phenomenon of administrative corruption or at least limiting its spread</p> Nawal Maiza, Madjid Chabani Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1646 Wed, 05 Jan 2022 08:20:42 +0000 Subsidy reform as a fiscal discipline measure http://journals.lagh-univ.dz/index.php/cer/article/view/1647 <p>This study aims to show the contribution of the government subsidy reform pursued by Algeria in fiscal discipline and thus reducing the structural deficit that the public budget, This is due to the importance of the subject which is considered a big problem in the Algerian economy and Doing so has become an&nbsp; necessity, especially since the budget suffers from a persistent structural deficit.</p> <p>It was concluded that the state allocates more than a fifth of its budget as explicit subsidies, and average of 2,906.83 mrd DA during the 2011-2014 period in as implicit subsidies, most of them expenses are still leading to burdening the state and deepening the budget deficit because its cost is unlimited and increasing, It is also a current expense that has no added value, Thus, the state's orientation towards reforming the subsidy system will help reduce expenditures and increase revenues in the short and long term.</p> Leyla Zeghouani , Karim Boudekhdekh Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1647 Wed, 05 Jan 2022 08:36:58 +0000 The role of intellectual capital as a requirement for a successful transition to e-governance- Case study of the regional agency for social development ADS - Annaba- http://journals.lagh-univ.dz/index.php/cer/article/view/1648 <p>The aim of the study was to highlight and clarify the role of intellectual capital as a strategic requirement for the application of e-governance in the social development agency (ADS). To achieve this goal, researchers used a questionnaire, which would be 23-paragraph in four areas). Human capital, structural capital, relationship capital, e-governance) For the purpose of data collection, after confirmation of veracity and data was distributed to the 53 community samples, and hypotheses were tested using the multiple linear regression method.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The study concluded that there was a positive effect and a positive relationship of components of intellectual capital)Human Capital, Relationship Capital (on the successful transformation of the enterprise towards e-governance, resulting in the excellence and excellence of enterprises in providing better and higher quality services, helping them to achieve their objectives and meet the needs and wishes of clients, while the intellectual capital component of structural capital has no bearing on the successful application of e-governance to the enterprise in question.</p> Malika Abedghers, Hamza Baali Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1648 Wed, 05 Jan 2022 09:43:13 +0000 Means to qualify Algerian small and medium enterprises to invest outside the hydrocarbon sector http://journals.lagh-univ.dz/index.php/cer/article/view/1649 <p>هدفت هذه الدراسة إلى الإشارة إلى دور المؤسسات الصغيرة والمتوسطة في ترقية مستوى الاقتصاد الجزائري، وإمكانية جعلها بديلا عن مداخيل قطاع المحروقات. هذا ما أدى إلى اهتمام السلطات، بسن العديد من القوانين والتشريعات وإطلاق حزمة من برامج التأهيل لتطوير هذا النوع من المؤسسات. وتوصلنا من خلال هذه الدراسة إلى جملة من النتائج أهمها؛ أن الجزائر ورغم الجهود المبذولة، إلاّ أنها لم تصل إلى الهدف المنشود بعد ، رغم اهمية هذا النوع من المؤسسات من ناحية العدد، إلى جانب تركزها في نوع المؤسسات المصغرة في قطاع الخدمات. هذا ما جعل اللاتوازن يغلُب على طبيعة الاقتصاد الجزائري، سواء جغرافياً أو من ناحية التكامل بين النشاطات.</p> Sarah BESSAS , Mohamed BENDJABALLAH Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1649 Wed, 05 Jan 2022 10:11:49 +0000 The development of the pillars of the Basel Agreement, starting from Basel 1, passing through Basel 2 and ending with Basel 3 - Evaluation of the application of the new precautionary rules to Algerian banks http://journals.lagh-univ.dz/index.php/cer/article/view/1657 <p>The aim of this paper is to try to follow up the development of precautionary legislation for&nbsp; the Algerian banks in accordance with the requirements of the Basel Committee from Convention I&nbsp; to Convention III, attempting to evaluate the application of these precautionary legislation by the&nbsp; Algerian banks.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp; We have found that the level of application is highly acceptable in the Basel III capital adequacy pillar. However, there are many shortcomings in the supervisory control pillar (the internal control system) and the rule of disclosure (as information systems) as stipulated in Basel II.</p> Mustapha BOURENNANE Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1657 Wed, 05 Jan 2022 16:52:41 +0000 The role of organic farming and recycling of farm waste on the development of green economy, providing green jobs in the Arabic world. http://journals.lagh-univ.dz/index.php/cer/article/view/1658 <p>Organic farming has witnessed significant development globally, followed by growth and expansion in markets dedicated for organic agricultural products as a result of an increased demand for these products. Organic farming, agricultural system that uses ecologically based pest controls and biological <a href="https://www.britannica.com/topic/fertilizer">fertilizers</a> derived largely from animal and plant wastes.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On the other hand, the recycling of agricultural and animal residues contributes to the production of organic fertilizers (Compost), in which it is used in land reclamation instead of chemicals fertilizers and pesticides.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Our research paper aims to highlight the role of organic farming (biological) and the recycle of agricultural in activating the green economy. To answer the problem, we have adopted a descriptive and analytical approach to analyzing the current state of organic farming in the Arab world.</p> keltoume Bouhanna, lamine Hani Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1658 Wed, 05 Jan 2022 17:03:24 +0000 The Impact of Information and Communications Technology on Innovative Teaching - Teachers’ Perspective http://journals.lagh-univ.dz/index.php/cer/article/view/1659 <p>Since the turn of the millennium, individuals have become ceaselessly dependent on new technologies. In both teachers’ and learners’ lives, the use of Information and Communications technology has become decisive; teachers endeavour to enhance their way of teaching through the adoption of novel ways of teaching and the introduction of a large amount of fun, such aspects are present in the virtual world of technology. In fact, this study aims to investigate the impact of ICTs on innovative teaching. This is to say that making use of ICTs in the academic setting would certainly accentuate teachers’ performance, and thus a positive students’ response. The research was designed at Teachers’ Higher College-ENS Laghouat, among thirty teachers of Arabic, French and English language, involving a questionnaire of twenty-five questions. The study revealed a significant impact of Information and Communications technology on innovative teaching.</p> Maria Bey Boumezrag , Abdelalim Taouti Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1659 Wed, 05 Jan 2022 17:16:48 +0000 A standard study of the possibility of applying green human resources management at the Algerian University using the program SPSS http://journals.lagh-univ.dz/index.php/cer/article/view/1661 <p>The study aims at the possibility of applying green human resources&nbsp; management to the Algerian university. The study concluded that indicated the largest percentage does not agree with the practices of green human resources management, due to the university's adoption of traditional methods of attracting, employing training and green compensation, however, with the outbreak of the Corona virus, Covid 19, and the application of the distance education policy, it has suggested the possibility of applying green human resources practices and there is a link between green employment analysis and green human resources management., there is a correlation between green polarization and the management of green human resources, there is a correlation between green training and the management of green human resources, and There is a correlation between green compensation and green human resources management.</p> Hamid Hakem, Mohamed Kameli Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1661 Wed, 05 Jan 2022 17:24:15 +0000 FACTS ABOUT THE IMPLEMENTATION OF THE PROFESSIONAL CODE OF ETHICS CASE STUDY ON THE MAINTENANCE DIRECTORATE - LAGHOUAT- SONATRACH http://journals.lagh-univ.dz/index.php/cer/article/view/1662 <p><strong>Objective : </strong>the purpose of this study was to investigate the facts about the implementation of the Code of Ethics in the Maintenance Directorate –Laghouat (D.M.L), and the extent to which its employees are committed to it.</p> <p><strong>Design</strong>, the study sample (15) included some heads of departments. Descriptive Statistics (Variance and Standard Deviation) were used to test the hypothesis of the research.</p> <p><strong>Findings</strong>: The study yielded a number of results, the most important of which are: full awareness of the Sonatrach legacy, high valuation of competencies, and a lack of privileges.</p> <p>The study presented some <strong>recommendations</strong> based on the results obtained, the most important of which are: trying to bring the administration closer to its employees and gain their trust by applying the concepts of justice, providing organizational and social support and achieving social integration.</p> Widad CHAIB Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1662 Wed, 05 Jan 2022 17:34:46 +0000 The impact of the internal control system on planning of audit procedures http://journals.lagh-univ.dz/index.php/cer/article/view/1663 <p>The purpose of this research is to demonstrate the impact of the efficiency and effectiveness of the internal control system on the planning of audit procedures, We followed the descriptive approach in the theoretical study by presenting the general framework of the internal control system as well as planning the audit procedures through the role of the external auditor in the planning process, On the practical side, in order to achieve the objectives of the study and test its hypotheses, we designed a questionnaire, which was directed to the study sample of auditors and academics with specialization.</p> <p>Our study concluded that the auditor's audit of the organization's internal control system affects the planning of the audit procedures, and the risk assessment by the institution in the financial statements affects the planning process and the implementation of the audit procedures, In addition to the impact of both the size of the institution and considerations of relative importance, and the experience of the previous auditor in the institution and planning audit procedures</p> lakhdar Larous, lakhdar louglaithi Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1663 Wed, 05 Jan 2022 00:00:00 +0000 Perceptions des étudiants du pôle universitaire de koléa sur l’usage d’internet. Perceptions of students at the koléa university center on internet use. http://journals.lagh-univ.dz/index.php/cer/article/view/1664 <p>Dans un contexte où les établissements d’enseignement supérieur commencent à s’engager dans des politiques d’implantation des TIC, cet article s’intéresse aux perceptions des étudiants algériens sur l’usage d’internet. Le but est de déterminer les opinions des étudiants sur les bénéfices apportés par internet dans leur vie universitaire. Nous avons mené pour cela une enquête par questionnaire auprès de 450 étudiants. Les questions posées ont porté sur leurs opinions par rapport aux intérêts procurés par l’utilisation d’internet dans la recherche documentaire, la communication et l’enseignement. Les résultats de l’enquête mettent en exergue qu’internet est considérée comme une source importante pour la recherche documentaire. Les réponses obtenues permettent également de constater qu’alors même qu’internet est vu comme un moyen de communication entre les étudiants, elle ne permet selon les interviewés aux étudiants de communiquer aves leurs enseignants.L’enquête met également en évidence que les étudiants ne perçoivent aucun intérêt de l’apprentissage en ligne, d’où l’intérêt pour les universités d’encourager ce mode d’enseignement qui devient primordial dans le cadre de la conjoncture actuelle</p> Amina MANSOUR, Nesrine AMARA Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1664 Wed, 05 Jan 2022 18:29:22 +0000 Obligations comptables, fiscales et de contrôle applicables aux associations Cas de l’Algérie http://journals.lagh-univ.dz/index.php/cer/article/view/1665 <p>L’objectif de cet article est de mettre en exergue les obligations comptables et fiscales ainsi que l’obligation de contrôle par un auditeur&nbsp; qui sont à la charge de l’association du fait du rôle important que peuvent jouer les associations de&nbsp; la société civile dans la société.&nbsp; En Plus de son rôle de moteur incontournable pour canaliser le mécontentement populaire et une pièce clé pour éviter la violence. Les associations&nbsp; peuvent jouer aussi le rôle d’acteur impliqué et activant dans le développement économique du pays. Pour cela, le législateur Algérien a imposé aux associations de la société civile la tenue d’une comptabilité sommaire et a réservé aux associations poursuivant un but lucratif un système fiscal très particulier basé sur les exonérations. Celles-ci varient&nbsp; en fonction des opérations qu’elles réalisent.&nbsp;</p> Mohamed Doua, Yahia DJEKIDEL Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1665 Wed, 05 Jan 2022 19:44:12 +0000 Role of Structural Empowerment on Organizational Conflict Management -Case Study on the Directorate of Maintenance in Laghouat (DML)- http://journals.lagh-univ.dz/index.php/cer/article/view/1666 <p>The aim of this research is to highlight the role of structural empowerment and its dimensions on organizational conflict management and its styles from the point of view of the employees of the directorate of maintenance in Laghouat state (DML). Survey data was collected through distributing 100 questionnaires, 96 was recovered. 79 were fit for statistical analysis. Survey data was analysed using structural equation modelling using PLS methodology. After the statistical analysis using the programme (Smart PLS version 3.0), the results showed there is no role of structural empowerment on organizational conflict and its styles.</p> Ahmed El Amine Yousfi, Aboubakeur Boussalem Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1666 Wed, 05 Jan 2022 19:52:37 +0000 Les entreprises algériennes et la communication 2.0 : vers un marché connecté http://journals.lagh-univ.dz/index.php/cer/article/view/1667 <p>Pour stimuler la demande et l’engagement des clients, les entreprises font désormais recours à l’utilisation des réseaux sociaux numériques RSN, ces derniers sont devenus une partie intégrante dans leur stratégie de communication. Au travers ce papier, nous focaliserons notre attention sur l’appropriation des RSN par les entreprises en cherchant à analyser le rôle et l’importance accordée aux réseaux sociaux numériques comme des canaux de communication innovants. Pour ce faire, la présente étude adopte une approche quantitative en utilisant la technique du questionnaire comme outil de collecte des données, qui a été administré par voie électronique via la plateforme de Google Form. Au terme de ce travail, nous sommes parvenus aux résultats selon lesquels les réseaux sociaux numériques favorisent l’amélioration de l’image de l’entreprise ainsi que la conservation de sa réputation d’une part, et chamboulent les pratiques communicationnelles et informationnelles des entreprises d’autre part.</p> Rabah Noui, Katia Messahli , Hanane Madi Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1667 Wed, 05 Jan 2022 19:59:58 +0000 The invalid contract in Islamic jurisprudence and electronic commerce http://journals.lagh-univ.dz/index.php/cer/article/view/1668 <p>A void contract is what has lost its corner or its place, or what is not prescribed in its origin or description, or that the formula is incorrect, or the subject of the contract is not subject to the rule of the contract legally, or what is not a rightful money, this all applies to electronic commerce and what is found in Sharia The Islamic law also determines it, as it sees that invalidity is the penalty decided by the law when one of the pillars of the contract fails, whether by consent or the form in formal contracts, the place, the reason, or one of the conditions of validity. The contract is valid unless it gathers the elements of its convening of consent, place, reason and form in case the law stipulates or agrees on a specific form of the meeting</p> Abbas HAFSI Copyright (c) 2022 MO' assira Economic Research http://journals.lagh-univ.dz/index.php/cer/article/view/1668 Thu, 06 Jan 2022 07:58:42 +0000