مجلة اقتصاد المال و الأعمال

Finance and Business Economics Review

EISSN: 2588-2503
Périodicité: Trimestrielle
Taux d'acceptation: 76%
Temps moyen de réponse: 127 Jours
Temps moyen de publication après acceptation: 31 Jours

Année de création: 2016
Pays: Algérie
Institution: Centre Universitaire de Mila
Facteur d'impact ASJP: 0.7774

Description

Finance and Business Economies Review: A Specialized International scientific, double-blind peer-reviewed, free of charge, non-profit, open-access journal, quarterly (March, June, September, December). It is published by The Institute of Economics, Commerce and Management Science, University Center Abdelhafid Boussouf -Mila- Algeria. The journal publishes research papers in three languages (Arabic, English and French) and focuses on fields such as Economics, Finance; Econometrics, Management, Marketing, Business and International Management and Accounting. The aim of the journal is to facilitate scholarly work on recent theoretical and practical aspects in Economics and Management. The journal is published in both print and online versions. The online version is free to access and download.

Annonce

اعلان

السلام عليكم ... نعلن لمؤلفينا الأفاضل أن المجلة في هذه الفترة تستقبل فقط مقالات المؤلفين من خارج الجزائر، وكذلك المقالات باللغة الانجليزية

هيئة تحرير المجلة

مع خالص التحية والتقدير

11-03-2024

Volumes

Numéros

698

Articles

دور العقار الصناعي في الاستثمار في الجزائر في الفترة ما بين 2004-2021

شريط حسان, زواوي زكية,
2024-03-06

الملخص: يعد العقار الصناعي أحد العوامل الأساسية في تحقيق سياسة الدولة في جلب الإستثمار لذلك اهتم به المشرع في تطوير وترقية الإستثمار وتحقيق التنمية الإقتصادية المستدامة، تناسبا مع التطورات الحادثة على كل المستويات من خلال تلبية الحاجات العقارية لكل المتعاملين الإقتصاديين.

الكلمات المفتاحية: العقار الصناعي، الإستثمار، عقد التنازل، عقد الإمتياز

نحو فهم أعمق للمهارات الناعمة: دراسة ببليومترية للفترة 2000-2022

مزراق سولاف, قبايلي أمال,
2024-05-30

الملخص: تهدف هذه الدراسة لتعميق الفهم حول موضوع المهارات الناعمة بمراجعة أدبياته النظرية واستكشاف توجهاته البحثية الحديثة، وذلك من خلال التحليل الببليومتري لبيانات1161 مقال بحثي منشور في قاعدة بياناتScopus خلال الفترة الممتدة من 2000 إلى2022، باستخدام برنامجيVOSviewerو Microsoft Excelلتتبع اتجاه تطور المنشورات، وتحديد المؤلفين والدول والمؤسسات البحثية الأكثر انتاجا وتأثيرا، بالإضافة إلى تحليل مستوى التعاون والتواجد المشترك للكلمات المفتاحية. وقد خلصت الدراسة إلى أن منشورات المهارات الناعمة في تزايد مستمر خاصة في السنوات الأخيرة، أما من حيث التأثير، تبرز الولايات المتحدة ومؤسسة Pennsylvania state university والمؤلفين Heckman, Rao، Weber, Crawford باعتبارهم الأكثر مساهمة في هذا الموضوع، كما تم تحديد سبعة مجالات للبحث انطلاقا من المهارات الناعمة كموضوع أساسي، واستكشاف العديد من الفجوات التي تمثل مواضيع محتملة للبحث مستقبلا. الكلمات المفتاحية: المهارات الناعمة، التحليل الببليومتري، Scopus، برنامج VOSviewer. تصنيفJEL: O15 ،C55،C81. Abstract : The study aims to deepen the understanding of the subject of soft skills by providing a literature review and exploring recent research trends through bibliometric analysis. The analysis involves 1161 research articles published in the Scopus database from 2000 to 2022, utilizing VOSviewer and Microsoft Excel. The goal is to identify the publication's development trend and the most productive and influential authors countries, and research institutions. Additionally, the study examines the level of collaboration and co-existence of keywords. The study concludes that publications on soft skills are continually increasing, particularly in recent years. In terms of influence, the United States, Pennsylvania State University, and authors Rao, Weber, Crawford, and Heckman emerge as the most productive and influential contributors to this subject. Seven research areas were identified with soft skills as a central theme, and various gaps were explored, presenting potential topics for future research. Keywords: Soft skills, bibliometric analysis, Scopus, VOSviewer program. Jel Classification:O15,C55,C81

الكلمات المفتاحية: المهارات الناعمة ; التحليل ; الببلي ; متري ; Scopus ; برنامجVOSviewer

أثر الافصاح المحاسبي عن مخاطر الائتمان والسيولة على ترشيد قرارات الاستثمار: دراسة تطبيقية

الخزرجي م. باسم رشيد علي,
2024-06-25

الملخص: هدف البحث الى محاولة التعرف على الاثر الذي يمكن ان يحدثه الافصاح المحاسبي عن مخاطر الائتمان والسيولة على ترشيد قرارات الاستثمار, ولتحقيق الهدف اعلاه تم اتباع الباحث المنهج الوصفي التحليلي وتم صياغة فرضية رئيسية ومن ثم تم جمع البيانات بإستمارة استبيان اعدها الباحث بعد ذلك تم تحليليها بالبرنامج الاحصائي (SPSS) للعلوم الاجتماعية, وقد توصل البحث الى مجموعة من النتائج أهمها؛ إن مخاطر الائتمان السيولة على أنهما من أهم المخاطر التي قد تواجه الشركات كما وأن الافصاح عنها يزيد من إدراك المستخدمين للمخاطر بشكل عام, توجد علاقة ارتباط معنوي ذات دلالة إحصائية ما بين الإفصاح المحاسبي عن مخاطر الائتمان والسيولة وترشيد قرارات الاستثمار, وأوصى البحث على ضرورة ان تقوم الشركات بالافصاح المحاسبي عن جميع المخاطر التي يمكن أن تتعرض لها حتى تكون القوائم والتقارير المالية شفافة وان المعلومات المحاسبية التي تتضمنها تتمتع بالخصائص النوعية للمعلومات المحاسبية.

الكلمات المفتاحية: الافصاح المحاسبي ; مخاطر الائتمان

مؤشرات القياس والرصد لتحقيق استدامة المواقع السياحية

قعيد لطيفة,
2024-05-20

الملخص: تهدف دراستنا الى معرفة أدوات القياس والرصد لتحقيق الاستدامة بالمواقع السياحية التي تدعمها الحكومات والمؤسسات للتنفيذ الفعال للإدارة السياحية وبرامج المحافظة على البيئة للنجاح في التصدي لمسألة الاستدامة، وتحقيق تحسن كبير في قطاع السياحة . تم التوصل إلى أنه يجب على صناع القرار في كل من القطاع الخاص والعام الاعتماد على العديد من الأدوات التي من شأنها أن تسهم في تحقيق استدامة المواقع السياحية وجعل السياحة عاملا محفزا للتغيير الإيجابي. Abstract: Our study aims to know the measurement and monitoring tools to achieve sustainability in tourist sites that are supported by governments and institutions for the effective implementation of tourism management and environmental conservation programs to successfully address the issue of sustainability and achieve significant improvement in the tourism sector It was concluded that decision makers in both the private and public sectors must rely on many tools, These tools would contribute to achieving the sustainability of tourist sites and making tourism a motivating factor for Positive change Keywords: Measurement and monitoring tools, sustainability,tourist sites.

الكلمات المفتاحية: أدوات القياس والرصد، الاستدامة، المواقع السياحية.

Technical Landfill Center’s contribution to the concretization of social and environmental challenges of circular economy: case of the TLC Bougeurgeur-Guelma

بونفلة أشواق, معبوط محمد زكرياء,
2024-09-03

Résumé: On the path of circular economy, Algeria has initiated several waste management plans. Technical landfill centers (TLCs) installation was one of the adopted solutions. In this context, the purpose of this study is the clarification of TLCs role on realization of social and environmental challenges of circular economy, by analyzing the TLC Bougeurgeur-Guelma Data, while adopting a qualitative approach. Results showed that this center achieves effective results on the social dimension and considerable results on the environmental one.

Mots clés: circular economy ; social challenges ; environmental challenges ; TLC Bougeurgeur

The effect of Extensible Business Reporting language adoption, continuous auditing on auditors' attention to Fraud cues (A field study)

بخاوة محمد الأمين, طيبي حمزة,
2024-09-03

Résumé: This study aims to examine the effect of continuous auditing, XBRL language adoption on auditors’ attention to fraud cues. we designed a quantitative model based on an online survey conducted among 96 external auditors to provide evidence in the Algerian context. The data were analyzed using SPSS version 26. The findings indicate that continuous auditing, XBRL language adoption have a significant influence on auditors’ attention to fraud cues. The results also indicate that the implementation of continuous auditing based on XBRL language adoption have a significant influence on auditors’ attention to fraud cues. we confirm that the digitalization of the audit process is extremely important, especially in the integration of continuous auditing and XBRL language to combat the growing prevalence of fraudulent behaviors

Mots clés: continuous auditing ; XBRL language adoption ; auditor attention ; fraud cues

Exploring the Viability of Invoice Factoring within Islamic Finance Frameworks

بوطمين لبنى,
2024-09-21

الملخص: This study investigates the feasibility and viability of integrating invoice factoring into Islamic finance frameworks. With Islamic finance principles emphasizing ethical and Sharia-compliant practices, the study aims to assess whether invoice factoring, a widely utilized financial tool in conventional finance can be adapted to align with Islamic financial principles This process provides the business with immediate cash flow instead of waiting for customers to pay their invoices with the intermediation of the factor. Through the study, we found that there is a Disagreement between Islamic Sharia scholars regarding the use of invoice financing, and this is what made a group of countries refrain from dealing with it, and another group has adapted it according to Sharia law to benefit from the advantages of this financial technique. The key words: invoice factoring, Islamic finance, Sharia-compliant. JEL code: G32, G23 . ملخص تبحث هذه الدراسة في جدوى دمج عملية تحصيل الفواتير في أطر التمويل الإسلامي. ومع تركيز مبادئ التمويل الإسلامي على الممارسات الأخلاقية والمتوافقة مع الشريعة الإسلامية، تهدف الدراسة إلى تقييم ما إذا كان من الممكن تكييف تحويل الفواتير، وهي أداة مالية تستخدم على نطاق واسع في التمويل التقليدي، لتتماشى مع مبادئ التمويل الإسلامي. توفر هذه العملية للشركة تدفقًا نقديًا فوريًا بدلاً من انتظار العملاء لدفع فواتيرهم بوساطة العامل. ومن خلال الدراسة وجدنا أن هناك اختلافاً بين علماء الشريعة الإسلامية فيما يتعلق باستخدام تمويل الفاتورة، وهذا ما جعل مجموعة من الدول تمتنع عن التعامل به، ومجموعة أخرى قامت بتكييفه وفق الشريعة للاستفادة من مزايا هذه التقنية المالية. الكلمات المفتاحية: تحويل الفواتير، التمويل الاسلامي، الامتثال الشرعي رمزJEL G32, G23:

الكلمات المفتاحية: invoice factoring ; islamic finance ; sharia-compliant

The impact of the content marketing via social media on Algerian women’s purchasing intention for cosmetics with attitudes as an intervening variable

فاري لبنى سحر,
2024-09-03

Résumé: This study aims to measuring the impact of content marketing via social media on women’s purchasing intention towards cosmetics with attitudes as intervening variable; the study focus on Algerian women who use cosmetics. Data was gathered via a questionnaire from 345 participants and analyzed using the Smart PLS statistical program. Finding indicate a significant influence of content marketing dimensions (emotion, credibility, interaction, share) on women’s attitudes and purchasing intentions regarding cosmetics, except for value and relevance dimensions, which show no effect. Additionally, women’s attitudes significantly impact their purchasing intentions. Therefore, companies in the cosmetics industry should meticulously craft a content marketing strategy based on specific dimensions and consistently assess its efficacy.

Mots clés: Content Marketing ; Social Media ; Purchasing Intention ; Attitudes ; Women’s Cosmetics

The Impact of Psychological Empowerment on Organizational Learning at The University of Laghouat

غفافلية أبوبكر الصديق, جوال محمد السعيد, رابحي مختار,
2024-09-03

الملخص: سنقوم في هذه الدراسة بإجراء دراسة نظرية وميدانية لقياس أثر التمكين النفسي وأبعاده على التعلم التنظيمي. لقد اخترنا الاستبيان كأداة لجمع البيانات وقمنا بتحليلها بواسطة برنامج Smartpls 4، حيث بلغت العينة المدروسة 35 موظفاً من أصل 45. وتبين لنا أن هناك أثراً إيجابياً للتمكين النفسي واثنين من ابعاده (المعنى وتقرير المصير) على التعلم التنظيمي لدى موظفي الإدارة والمالية والأنشطة الجامعية والمكتبة في معهد علوم وتقنيات النشاطات البدنية والرياضية بجامعة الأغواط. الكلمات المفتاحية: التمكين النفسي؛ التعلم التنظيمي؛ معهد علوم وتقنيات النشاطات البدنية والرياضية In this study, we will conduct a theoretical and then a field study to measure the impact of psychological empowerment and its dimensions on organizational learning. We chose the questionnaire as a tool for collecting data and then analyzing it in the Smartpls 4, where the sample studied reached 35 employees out of 45. We found that there is a positive impact of psychological empowerment and two of its dimensions (meaning and self-determination) on organizational learning among the employees of administration, finance, university activities and library at the Institute of Science and Techniques of Physical and Sports Activities of the University of Laghouat. Keywords: Psychological Empowerment; Organizational Learning; ISTPSAL. (JEL) Classification: M54, D83

الكلمات المفتاحية: Psychological Empowerment ; Organizational Learning ; ISTPSAL

The Role of Environmental Management in Improving the Environmental Performance of Industrial Institutions - A Case Study of SABIC Saudi Arabia

بن عطية حورية, حمريط رشيد,
2024-09-05

Résumé: This research paper aims to explore the role of environmental management in enhancing the environmental performance of economic institutions. It includes a presentation of the theoretical aspect of both variables. In the applied aspect, SABIC, the Saudi Basic Industries Corporation, was chosen as the case study institution because it belongs to one of the most economically influential sectors directly impacting the environment. The study also investigated the current state of environmental management in this institution, along with presenting and analyzing some of its environmental performance indicators during the period (2018-2022). This study concludes that environmental management plays a fundamental and significant role in improving environmental performance, as demonstrated by the case study of SABIC. The company possesses a distinguished and successful environmental management that continuously achieves improvement in environmental performance through effective management aligned with all environmental developments, especially concerning waste and gas emissions management.

Mots clés: Environmental Management, Environmental Performance, Environmental Performance Indicators, SABIC

Algerian E-Commerce Firms’ Collection and Usage of Customers’ Personal Data: An Exploratory Study

Assi Zahra Narimene, Khelladi Mohammed Amine Mehdi,
2024-09-10

Résumé: This study aims to identify the personal data collection and usage practices implemented by Algerian e-commerce companies. To achieve this, we adopt an exploratory approach based on a content analysis of the privacy policies available on the websites of 126 firms. The content is quantitatively assessed through coding and frequency counting, enabling a descriptive analysis. The results reveal a primary focus on the direct collection of identifying data, associated with a predominantly internal use for service provision.

Mots clés: personal data ; privacy practices ; privacy policy ; data collection ; data usage

The role of artificial intelligence in waste sector management The British company Greyparrot & Saudi experience case study

تليلاني فاطمة الزهراء,
2024-08-31

Résumé: The topic study the most prominent challenges of sustainable development, represented by the environmental challenge, which requires new methods to reduce the negative effects of various environmental factors. The research paper aims to highlight how affect the most important applications of artificial intelligence the waste sector. For that, we choose the experience of the British company Greyparrot and the Saudi experience. It was found that both of them depend on smart applications and renewable energy systems, especially at the level of containers. The present study enhances the circular economy model (transformation, distribution and recovery), uncovering AI’s role in waste management. Finally, we inspire managers with algorithms used for data-driven decisions.

Mots clés: waste ; artificial intelligence ; the British company Greyparrot

The impact of the COVID-19 pandemic crisis on the real GDPs of the BRICS countries and Algeria

قاسمي عبد الكريم, تشيكو فوزي,
2024-09-25

Résumé: The COVID-19 pandemic has led to a recession in the global economy since its onset at the end of 2019. According to the International Monetary Fund's World Economic Outlook report issued in October 2021, the global real GDP growth rate for 2019 was 2.9, then declined and reached -3. The BRICS organisation is a major player in the global economy, and Algeria's application to join it was recently rejected, Therefore, this study aims to discuss the impact of the pandemic on the real GDP of these countries by examining the variables during the pandemic period and the relationship between them, as the study concluded that it had a negative impact as a consequence of the lockdown decision more than being affected by the percentage of deaths from Covid-19 by relying on annual real GDP data and the annual incidence and mortality rate per million population for the countries under study during the pandemic.

Mots clés: Covid-19 ; Real GDP ; Global economy ; Algeria ; BRICS countries

The Importance of Digitalization to Support and Improve Green Supply Chains

لطرش جمال,
2024-09-09

Résumé: Abstract: This study aims to shed light on the importance of technological and digital developments in improving supply chains with an environmental dimension, and the resulting opportunities through which the organization can sustain its competitive capabilities in international markets. This study dealt with a certain number of axes, in the forefront of which digitization and its importance in the activity of Algerian companies in general, and within the green sectors in particular. Modern digitization mechanisms were also discussed, especially with the emergence of the Corona pandemic

Mots clés: green supply chain; ; digitalization ; supply chain digitalization.

The role of tourism information systems in developing tourism activities - The case of the wilaya of Bordj Bou Arreridj - Algeria

براهم شاوش توفيق,
2024-09-28

Résumé: Through this research paper, we've tried to highlight the importance of the availability of information and data in tourism activities for the various related actors, including consumers, producers and public authorities, and then we’ve seen the most important uses of information and communication tools in tourism activities, especially those related to the Internet, which can be an effective tool for creativity, innovation, and creating new ways in designing tourism services and ways of presenting them to customers and consumers, and also in helping in managing and following up the tourism service . In the same context, we discussed tourism information systems and their various components, which are considered as an effective tool that allows collecting, storing, organizing, analyzing and displaying various information and data related to tourism activities at the level of a tourist destination or at the level of a specific tourist activity. Finally, we tried to design a digital website that can be a basic basis for building a tourist information system for the Algerian wilaya of Bordj Bou Arreridj, which could be a distinguished tourist destination compared to the tourism resources it possesses.

Mots clés: tourism information systems ; Electronic tourism ; Tourism development

The impact of imports on the balance of trade: A comparative study between Algeria and France

Ameur Aboubakr , Kourtel Nadjet ,

Received date: 19-03-2024 Publication date: 30-06-2024 pages 4-18.

Impact of Domestic Public Debt on Algeria’s Economic Growth during the period 1990-2022

Saifi Karima , Kenida Zlaikha ,

Received date: 29-02-2024 Publication date: 30-06-2024 pages 19-35.

The agricultural production impact on the Algerian economic diversification -An Econometric study during the period 2000-2020-

Ababsa Mostefa , Hamimes Ahmed ,

Received date: 07-03-2024 Publication date: 30-06-2024 pages 36-47.

The Relationship between Economic Policy Uncertainty and Inflation in Japan: Econometric Estimation For the Period (2000.1- 2024.1)

Bendjeddou Sami , Lefilef Abdelhak ,