مجلة الدراسات التجارية والاقتصادية المعاصرة


Description

The journal of contemporary business and economic studies (JCBES) is a double blind international peer-reviewed, Bi-annual, free and Open-access journaL. JCBES published by Ksar-Chellala Annex – university of Ibn Khaldoun Tiaret, specialized in economics , busniss and management, the journal provides an academic platform for researchers to contribute in it with original, valuable and objective research. The journal includes an international editorial board that works according to international standards, applies confidentiality for evaluation procedures, requires and ensures that reviewers be external and not affiliated with authors. JCBES published in both print and electronic editions twice a year and its available for reading and downloading, it’s also published in English, Arabic and French. The journal aims to enrich scientific knowledge and contribute to its development through the publication of scientific papers, in addition to treating contemporary economics and commercial issues with a scientific method in order to follow up on recent trends in this field and build bridges of communication with relevant practical bodies and exchange publication. For more informations please see the authors guide

Annonce

Announcement

Announcement

Reception status: Articles are received exclusively in English and French for researchers from inside Algeria For researchers from outside Algeria, articles can be sent throughout the year

Researchers whose articles have been accepted must include references on the platform and then send a letter of undertaking

 

Editorial Board

 

19-07-2022


5

Volumes

13

Numéros

217

Articles


Seasonal Consumption Cycle of Sheepmeat in The Tiaret Region, Algeria

عزيزي هاجر,  بلخيري فاطنة,  أتشمدي كومي أبيدو, 
2022-07-21

Résumé: Our study focused on measuring the minor (infra-annual) cycle of consumption of sheepmeat to prevent household, or even producers’ constraints. In this respect, a survey was conducted in the municipalities of Tiaret and Hamadia with 340 households in 2020. The data were introduced into the Keynesian psychological function of consumption along a microeconomic approach of the consumer in relation to the inner functioning of the market. The calculations have led to average expenditures allocated to sheepmeat of 13,195 DZD/inhabitant/year for Hamadia, and 13,579 DZD/inhabitants/year for Tiaret. The average quantities consumed were 13.37 kg/inhabitants/year (Hamadia) and 13.43 kg/inhabitants/year (Tiaret). More interesting, two types of infra-seasonal minor consumption cycles have alike been measured, each variable in the length of the phases and the amplitude of the fluctuations for a specified income, and for a particular expenditure. The infra-seasonal preferences explained the festive minor consumption cycle, and non-festive minor consumption cycle. The establishment of the model of infra-seasonal sensitivity facts allows to admit a principle of causality between climate, consumptions, and previous productions in the market, but to predict also the same future economic phenomena based on weather forecasts.

Mots clés: Economic cycle ; Food demand system ; Endogenous functioning approach of market ; Algeria


Euro-Mediterranean Relations : the cooperation from conventional energy to renewable energy

سايل سعيد, 
2022-11-04

Résumé: The aim of this research is to discover the reality of Euro-Mediterranean cooperation in the field of fossil and renewable energies, and if the energy cooperation between the two parties in renewable energy has reached the same development and depth as cooperation in the field of fossil energy. To accomplish this study, we adopted a scientific methodology that focuses on the use of the descriptive and analytical approaches. we have reached the conclusion that, despite the Europe's awareness of the importance of the countries of the south and east of the Mediterranean in terms of the natural potential for the development of renewable energy, but cooperation in this field is still below the level of cooperation reached by the two parties in fossil energy

Mots clés: fossil and renewable energies ; cooperation ; Solar energy ; wind energy ; development


Currency substitution monetary model in Algeria -An empirical analysis-

ترقو محمد, 
2022-10-18

Résumé: The article attempts to investigate the estimation of Equilibrium exchange rate in Algeria during period (1995-2020), using the Currency substitution Monetary Model, by applied the Bounds Test of ARDL co-integration model, The Unit Root Testing (ADF) conceded the integration of the variables at (0) order and (1), We estimate the selected model an ARDL(1,0,1,3) and it long-run; short-term relationships, The results shows the long-run relationships with Exchange rate is adjusted towards the equilibrium within four (4) years. In short-term there are Current and Future effect of monetary supply difference gap, and no effect by GDP gap on the exchange rate, also; the result shows the superiority of the monetary effect against the reel effect on the equilibrium exchange rate in Algeria.

Mots clés: Currency substitution ; Monetary Models ; Equilibrium exchange rate ; ARDL method ; Algerian dinar


Adjustment to International financial reporting standards for tenant in order to alleviate the impact of Cov-19

قادري عبد القادر, 
2022-11-19

Résumé: Several tenants have enjoyed from leasehold privileges in context to Counter the covid-19 influence. This research will present an outline of the accounting treatments of International financial reporting criteria and the methods that entities can fully fulfil and keep Conformity with the criteria. This research further intends to learn how to account for those privileges was given to tenants, as such, an array of findings has been amounted, notably, the International Accounting criteria Board has made an alteration to International financial reporting criteria to facilitate it for tenants to account for Cov-19 related leasehold privileges. This research emphasizes only on the variations that will influence tenants as variations to be stemmed from International financial reporting criteria for landlords are insignificant.

Mots clés: privileges; premiums; tenant; criteria; Cov-19


The Problem of Evaluating the Performance of Human Resources and Training in Algerian Institutions – A Field Study in the Forest Governorate of Djelfa Governorate-

حصباية رحمة مجدة, 
2022-12-01

Résumé: The study aimed to research the problem of evaluating human resources performance and training in Algerian institutions-a field study in the forest governorate in the state of Djelfa-and the study was adopted by the descriptive analytical approach, where corresponding questions were used as a tool to collect data on a sample of 29 employees belonging to the institution under study and they were interviewed from The researchers accepted and asked the questions that study the variables of the study on them, and the study reached many results, including: The performance evaluation system must stem from the institution's conviction and needs in order to be more effective in achieving the goals of the institution and providing services at the level required for society and building training programs on the basis The results of the evaluation of human resources performance and the involvement of all employees in building the training program plans and making its standards clear to all and giving everyone an opportunity to form.

Mots clés: Human resource ; performance evaluation ; training needs ; training program


Areas of Benefiting From The Electronic Cloud in Accounting Information Systems / A Study in Some Selected Iraqi Companies

السقا زياد هاشم, 
2022-10-22

الملخص: Abstract Electronic cloud (according all its concepts used by researchers) represents an important development in the environment of information technologies that must be taken care of by researchers in field of accounting information systems (AISs) due to its direct effects on accounting work and in what may lead to increasing efficiency and effectiveness of AISs that operate in IT environment. This research discussed some concepts related to use of the electronic cloud in the work of AISs with a focus on concept of cloud accounting that dealt with the nature of accounting work in light of use of the electronic cloud and the expected effects resulting from that, and then identifying most important requirements for use of the electronic cloud in work of AISs. The field study was carried out in a number of Iraqi companies to find out the extent of benefiting from the electronic cloud in the work of accounting information systems through the study sample, which included a group of employees in accounting work and information technologies. It was concluded that there are several areas through which cloud storage and computing are used. Cloud down to cloud accounting applications. Keywords- Cloud accounting, Accounting software, Cloud computing, Cloud storage. الملخص تمثل السحابة الإلكترونية (حسب جميع مفاهيمها المستخدمة من قبل الباحثين) تطوراً هاماً في بيئة تقنيات المعلومات التي يجب أن يعتني بها الباحثون في مجال نظم المعلومات المحاسبية (AISs) لما لها من تأثير مباشر على العمل المحاسبي وفي ما يمكن أن يحدث. يؤدي إلى زيادة كفاءة وفعالية أنظمة معلومات الطيران التي تعمل في بيئة تكنولوجيا المعلومات. ناقش هذا البحث بعض المفاهيم المتعلقة باستخدام السحابة الإلكترونية في عمل أنظمة AIS مع التركيز على مفهوم المحاسبة السحابية التي تناولت طبيعة العمل المحاسبي في ضوء استخدام السحابة الإلكترونية والتأثيرات المتوقعة الناتجة عن ذلك ، و ثم تحديد أهم متطلبات استخدام السحابة الإلكترونية في عمل أنظمة AIS. أجريت الدراسة الميدانية في عدد من الشركات العراقية للوقوف على مدى الاستفادة من السحابة الإلكترونية في عمل نظم المعلومات المحاسبية من خلال عينة الدراسة التي ضمت مجموعة من العاملين في الأعمال المحاسبية وتقنيات المعلومات. تم التوصل إلى أن هناك العديد من المجالات التي يتم من خلالها استخدام التخزين السحابي والحوسبة. سحابة وصولا إلى تطبيقات المحاسبة السحابية. الكلمات المفتاحية - المحاسبة السحابية ، برامج المحاسبة ، الحوسبة السحابية ، التخزين السحابي

الكلمات المفتاحية: Keywords- Cloud accounting, Accounting software, Cloud computing, Cloud storage


COMPARATIVE ANALYSIS OF THE ECONOMIC PROFITABILITY OF THE EXPORT OF FRESH PINEAPPLE AND ITS JUICE PRODUCED IN BENIN REPUBLIC

Biaou Félix,  Yai Dimon Emmanuel,  Mama Vincent, 
2022-10-22

Résumé: In recent years, the rapid increase in pineapple production and its juice has been accompanied by an increase in its exports to various sub-regions. To assess the profitability of these exchanges, surveys were conducted among producers, processors and exporters of this commodity. In this study, the methodological approach includes the use and analysis through the Cost-Financial and Economic Benefit ratios nominal and effective protection coefficients and the ratio of comparative advantage. The results show that the export of fresh pineapple to hinterland countries is on the one hand, more profitable than that of pineapple juice because of the proliferation of sugar-sweetened beverages in the sub-region. On the other hand, it is more profitable than its export to Europe.

Mots clés: Fresh pineapple ; financial and economic ; cost-benefit ratios ; domestic resource costs ; tradable and non-tradable factors


Analyse du degré de transformation digitale des processus RH en période de COVID. Cas des Organizations Françaises

زواوي /راشدي عقبلة, 
2022-11-29

Résumé: Cette recherche vise à montrer que la transformation digitale (TD) est plus que jamais d’actualité et fait objet de réflexions, dans les récents travaux académiques. De nouveaux procédés et processus sont venus bousculer le quotidien des entreprises qui font aujourd’hui face à une toute nouvelle révolution appelée, la « quatrième révolution industrielle ». L’objectif de ce papier est de faire un état des lieux du degré de transformation digitale des processus RH au sein des Organizations Françaises durant la période du COVID. Nous avons choisi une méthodologie d’investigation reposant essentiellement sur un recueil de données quantitatives sur la base du rapport d’une enquête réalisée par le cabinet (DELOITE, 10 mars 2021). Un traitement statistique par Excel des données a été réalisé. Les résultats de la recherche montrent que le COVID a entrainé une accélération forcée de la digitalisation des process RH au sein des organisations enquêtées.

Mots clés: Digitalisation ; transformation digitale processus RH ; plateforme de dématérialisation ; solution Open Bee ; Deloitte