مجلة الدراسات الاقتصادية المعاصرة

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Open Access
تحديد تكلفة الخدمة الصحية بإستخدام نظام التكاليف على أساس الأنشطة (ABC) في المستشفيات(ABC) القطاع الصحي العمومي تصميم نظري لنموذج
(Université de M'sila, 2016) عريوة, محاد; سعدوني, فاتن
This study is aimed to shed a light on Activity Based Costing system (ABC) and its role in determining and measuring the cost of productive units and services precisely throughIn the public healthsectora fair distribution of Factory Overhead Costs. And the need for the sector to make decisions expected to behelpful in making successful management decisions, and because the irneed to make the right administrative decisions that provide the best use of the irresources along with preservingtheir social and service role.
Open Access
دور الموازنة بين العائد و المخاطرة في تصويب الاعتبارات الشخصية للمستثمرين عند إختيار السلوك المالي
(Université de M'sila, 2016) بن نوار, عمار; كاف, محمد رياض
The study aims to select a right financial behavior according to scientific bases and at the same time does not eliminate the psychological and behavior of the investor, Meaning the selection of financial decisions that have certain degree of the risks which are acceptable to the investor, Provided that the expected benefits of them would be suitable for the degree of risk that accept endure. Considering that making financial decision process is closely related to the psychological characteristics of the financial manager and nature of the investor, and the degree of satisfaction who wishes to achieve, whereas likely that the manager is characterized by one of the following attributes (Adventurous, Conservative, Optimization) ,It located under this influence that leading to especial opinions and perceptions towards certain behavioral financial phenomena . Study concluded that the relationship between return and risk is proportional, And the compensatory relationship between return and risk that obliges the financial decision maker determines the balanced combination between return and risk ,Through their appreciation of return is expected to get it and that creates has a satisfaction according to the degree of risk accepted by him, By Measurement Quantitative of these decisions using mathematical models that provided good explanations for the relationship between return and risk. Keywords:return, risk, financial behavior, the balance between return and risk, the behavioral aspects of financial decisions, choosing financing decision.
Open Access
إدراك المسؤولية الاجتماعية في المؤسسات الصغيرة و المتوسطة في الجزائر- مع الإشارة الى مجموعة من مؤسسات صناعة البلاط ببلدية مقرة (ولاية مسيلة)
(Université de M'sila, 2016) بوتيار, عنتر; واضح, فواز; شريط, حسين الأمين
This study aims to present the subject of corporate social responsibility for small and medium enterprises through the aspects of the theory, and then proceed to the application in the field of small and medium enterprises in Algeria through a sample of factories – MAGRA M'SILA-, so as to reflect the level of awareness of these institutions, departments of social responsibility for companies to those in charge through a questionnaire it has been prepared based on a range of previous studies in this area. The institutions under study are high recognizes its social responsibility in the four studied areas, where the area of interest comes consumer products such institutions domain, followed by interest in the community, then the attention workers and concern for the environment, with an overall average of these areas: 4.12, which is high and demonstrates an awareness of social responsibility for these companies by their administrations.
Open Access
Le capital Investissement: Une Voie de Financement Alternatif
(Université de M'sila, 2016) Abadi, Mohamed; Mairif, Asma
Le capital investissement apparu depuis les années 1940 sous forme d’innovation financière, dans un premier temps aux Etats Unis, puis en Europe. Défini comme une prise de participation en capital, dans des entreprises généralement non cotées, pour financer leur démarrage, leur croissance, leur transmission ou leur survie. Cette technique de financement a vu le jour en Algérie en 1991 par la création de la FINALEP. La pratique algérienne de plus de vingt ans a permis, malgré le retard, de mettre en place un cadre réglementaire et fiscal approprié et d’acquérir certains principes techniques du métier. L’analyse de l’activité du Capital Investissement, en Algérie, nous pousse à comprendre facilement que le métier est loin d’être consacré dans la culture économique et financière des agents économiques algériens qui demeurent, toujours, axés sur la finance traditionnelle comme moyen de financement et hostiles aux nouveautés.
Open Access
تقييم سياسة تمويل المستثمرات الفلاحية المنتجة للحبوب في الجزائر خلال الفترة 1987-2015
(Université de M'sila, 2016) قريد, مصطفى; فرحات, عباس
La gouvernance d'entreprisesprend de l’importanceen ce qui concerne la finance et les entreprises au moment les plus cruciaux,ces derniers tempsl'importance de la gouvernance a démontrée sont intérêt pour soutenir la prestation des banque, des entreprises et de la communauté dans son ensemble lorsque la crise financière mondiale a renversé l’économie d'un grand nombre de pays développés ou en développement, si bien que le sujet de la gouvernance a défrayé la chronique de partout. Et l’Algérie, ne faisant pas exception a la règle, pour favoriserson intégration économique mondiale, imitant les autres pays en développement, a fait des efforts pour crée un cadre institutionnel pour la gouvernance d'entreprises, où elle a travaillé sur l'amélioration de l’environnementdes entreprises et ainsidévelopper son économie. Néanmoins, le concept de gouvernance resteplus au moins confus dans de nombreux segments de la société.
Open Access
صيغ التمويل الإسلامي كتوجه حديث للسياسة المالية للمؤسسة في الجزائر (عرض نموذج تطبيقي لتمويل مشروع وطني عن طريق الصكوك الإسلامية)
(Université de M'sila, 2016) بدروني, عيسى; بادة, فاروق
The global financial system never was well, so how it can today provides solutions to the crises that it was the cause of them. how many countries that were resort to borrowing to finance their various projects, and at the same time it was suffering from a severe deficit in the public budget, forgetting that the most important risk management strategy is to distribute the risk to a wide range of investors. So perhaps the most important way to reach that is shares or sovereign instruments. The debt is payable (substance), meaning that the state bears all the risk, however to finance through Islamic financing formulas is the best and the finest who can solve the problems which the world-flops.
Open Access
أساليب تمويل مشاريع القطاع الصناعي بالإعتماد على محفظة التمويل البنكية الإسلامية
(Université de M'sila, 2016) برحومة, عبد الحميد; عزوز, منير
The multiplicity and complexity of the activities of industrial enterprises with the emergence of the need for new financing formulas accompany this evolution with the emergence the so-called Islamic financing formulas, Which formed a diverse funding portfolio, It concerned with providing all production processes requirements And transactions associated with it. Which include those related to the cycle of exploitation (short-term) or related to investments (longterm) Under the terms of that is balanced in achieving the goals between the parties to the financing process within the provisions of the Islamic Sharia. But this type of funding is still facing many challenges, which must reduce the risks to gain the confidence of investors and this can be achieved only through the sensitization of financial institutions and industrial customers of the importance of this funding and the positive results arising from its use.
Open Access
فعالية التدقيق المحاسبي للأغراض الضريبية في ظل تبني النظام المحاسبي المالي دراسة حالة مديرية الضرائب لولاية المسيلة خلال الفترة (2007-2015)
(Université de M'sila, 2016) ولهي, بوعلام; بن عثمان, عائشة
Cette étude vise à déterminer l'efficacité d'un audit à des fins fiscales à la lumière de l'adoption du système de comptabilité financière, à travers l'analyse de la vérification comptable de la Direction des résultats de l'impôt liquéfiés de l'Etat au cours de la période 2007 à 2015 ) . Où il a touché l'étude de fournir un cadre conceptuel de l’audit fiscal à travers le concept de l’audit fiscal, ses objectifs et d'audit à des fins fiscales, comme indiqué dans la dernière pour activer les exigences d'audit fiscal à travers la présentation d'inhiber les facteurs examen et propositions activation.
Open Access
متطلبات نجاح مكافحة الفساد و الفقر في الجزائر في ظل الحوكمة
(Université de M'sila, 2016) مهديد, فطيمة; حاجي, فطيمة
The corruption and poverty of the biggest challenges facing the world today, especially in light of the growing taking the principles of governance, and Algeria did not pay much attention to the fight against corruption and poverty in the beginning of economic reforms, but with the escalation of their unit and the emergence of negative on society, has become a concern to fight corruption and poverty is constantly increasing, so she a series of reforms since the nineties, and with the third millennium solutions adopted Algeria several policies to eliminate these phenomena, and have these reforms have contributed to the reduction of these phenomena but did not eliminate them entirely because of the range of challenges that still face the fight against corruption and poverty.
Open Access
نماذج دولية ناجحة في الاستثمار المسؤول اجتماعيا (عرض تجارب شركات دولية)
(Université de M'sila, 2016) بن عبد العزيز, سفيان; يوسفاوي, سعاد
This study aimed to identify the extent of attention corporate governance for consideration of economic, legal, and contractual that governing the decision of the distribution dividends to stockholder. To achieve the objectives of the study questionnaire was develop and distributed to (24) companies, where the (144) questionnaires distributed randomly to Administrations of the Jordanian industrial companies (Chairman of the Board, and members of the board of directors, managers, Financial Managers) . The total number of response questionnaires from that fit the study was (110). Descriptive statistics and T-Test had been used to analyze the data and test for the hypotheses of this study. The study found that the governing body in industrial companies gave a high level of importance for Consideration for Economic, Legal, and contractual that governing the decision of the distribution Dividends to Stockholder. Based on these findings, relevant recommendations are put forth.
Open Access
المسؤولية الاجتماعية للمؤسسات المصرفية الاسلامية -دراسة حالة مجموعة البركة المصرفية
(Université de M'sila, 2016) قاسمي, كمال; سعود, وسيلة
L'adoption de la responsabilité sociale par les entreprises est devenue une nécessité au sein de la compétition, ce qui a incité le groupe bancaire EL BARAKA, comme la première banque islamique, à mettre et élaborer un programme de responsabilité sociale dont les principes sont compatibles avec les principes généraux du Groupe qui considèrent la satisfaction de la communauté et les parties qui ont intérêts un de ses priorités.
Open Access
متطلبات حوكمة المؤسسات كالية للحد من ممارسات إدارة الأرباح - دراسة تحليلية-
(Université de M'sila, 2016) قمان, عمر; نوارة, محمد
This study focuses on the distribution of profits and highlight their importance as one of the strategic decisions in the organization's policy, where there are several factors and considerations that governed and determined to be taken into account, such as the agency cost, taxes, the availability of liquidity at the enterprise level to cover the dividend ... etc all these and other factors have created a great dialectic between researchers and theorists, where many of the theories that attempted to explain the behavior of managers towards dividend policy emerged. The study attempts to show the impact of governance on the dividend policy, as a decisive arbiter in winning the discrepancy between the interests of shareholders and management, which reflect the governance of the group supervisory mechanisms on the foundation that will serve all actors in the organization, whether internal or external.
Open Access
الإشكالية الدولية لمواجهة أزمات النظام المالي الدولي "دراسة تطبيقية على التدابير الدولية"
(Université de M'sila, 2016) نصر, محمد
The repercussions of the financial crisis on the international level, and regional impacts are increasing and what caused the recession in the global markets, reflected in the increasing number of bankruptcies of many big companies, it has been much debate about the causes of that crisis erupted Some have retained or invoiced to lax corporate governance mechanisms, in particular in the financial institutions, as well as the predominance of material values in financial transactions on the economic criteria established and the associated side of morality, which has been reflected in the expansion is exaggerated in the lending and borrowing on the grounds that it is the main manifestation of the credit crunch credit crisis and the mortgage crisis mortgage crisis, others may go back the occurrence of the global crisis to expand the use of fair value in the financial statements are prepared in an exaggerated manner and to reflect the excessive use of the rule of Me, along with what already has spread cases of manipulation and financial corruption and popping factors and manifestations of fraud were not exist before (Nagy and Cenker, 2007 )
Open Access
دور حوكمة الشركات في ترشيد قرارات توزيع الارباح في المؤسسات الاقتصادية الجزائرية -دراسة استظلاعية لعينة من اطارات مجمع صيدال (فرع صوميدال)
(Université de M'sila, 2016) جديدي, ادم; غريبي يسين, سي لاخضر
We seek through this study to determine the role of governance in Algerian economic institutions as an approach to rationalization of profit allocation decisions, using the questionnaire as a tool for scientific research through a sample survey of frames in Algerian economic institutions, we determined that the application of the principles of corporate governance of economic institutions that will strengthen the efficiency of economic institutions and rationalization of investing and financing decisions by working to balance current and future profit distributions which result in maximizing the stock price, and eventually we came up with a set of Recommendations the most important Algerian institutions obliged to apply or adopt corporate governance standards.
Open Access
أثر اختلال التمويل على نشاط المؤسسات العمومية في الجزائر (المؤسسات الصناعية و التجارية / الاقتصادية -نموذجا)
(Université de M'sila, 2016) بوجلطي, عز الدين; عجابي, عماد
Considered the financial operations carried out by public authorities in Algeria from the collection of resources and the exchange of expenses utility that check by which economic and social policy, and included in the core document the state budget called, and besides this document, certain considerations, there are other financial documents such as ancillary budgets and special accounts for the Treasury restrict where some of the financial operations carried out by the state. It is noted that the economic costs vary significance depending on the political ideology of each country and economic conditions, and take these expenses a forms: final expenses (represented in subsidies submitted by the State for the benefit of economic institutions, as is the investment operations carried out by the state directly) and the expenses of temporary (containing on the loans granted by the state to the owners of economic projects to strengthen or expand productive activity)
Open Access
l’impact de l’introduction en bourse sur la politique de distribution des dividendes
(Université de M'sila, 2016) Aissani, Elaarem; Bou Ciki, Halima
Au cours de notre élaboration de cette étude, nous avons devisé cette dernière on trois axes principaux , d’abord au premier axe de l’étude on a identifié les nécessaires objectifs et facteurs qui influencent la politique de distribution des dividendes et les différentes politiques adaptées pour distribuer les dividendes, ensuit nous sommes passés au deuxième axe pour traiter les grands traits du débat sur l’introduction en bourse, et en fin dans le troisième et dernier axe on a représenté un cas pratique pour savoir l’impact de l’introduction en bourse sur la politique de distribution des dividendes d’ALLIANCE ASSURANCE. L’étude a arrivée au résultat que l’introduction en bourse d’Alliance assurance n’a pas d’effet sur sa politique de distribution des dividendes.
Open Access
مدى اهتمام الحاكمية المؤسسية بالاعتبارات التي تحكم عملية توزيع الارباح:دراسة ميدانية على الشركات الصناعية المساهمة العامة
(Université de M'sila, 2016) المومني, محمد عبد الله
This study aimed to identify the extent of attention corporate governance for consideration of economic, legal, and contractual that governing the decision of the distribution dividends to stockholder. To achieve the objectives of the study questionnaire was develop and distributed to (24) companies, where the (144) questionnaires distributed randomly to Administrations of the Jordanian industrial companies (Chairman of the Board, and members of the board of directors, managers, Financial Managers) . The total number of response questionnaires from that fit the study was (110). Descriptive statistics and T-Test had been used to analyze the data and test for the hypotheses of this study. The study found that the governing body in industrial companies gave a high level of importance for Consideration for Economic, Legal, and contractual that governing the decision of the distribution Dividends to Stockholder. Based on these findings, relevant recommendations are put forth.
Open Access
استخدام النماذج الكمية في اتخاذ قرار التمويل برأس المال المخاطر
(Université de M'sila, 2016) بوقرة, رابح; بن النوي, احلام
This study aims to introduce capital technology risk financing technique developed in the United States mid-forties of the last century, specifically to finance innovative startups that do not qualify characteristics and specificities for conventional financing (banks, the stock market), and the risk of capital differs from these circumstances last in terms of his view of risk, the criteria adopted in the investment decision, the nature of the funding provided and the relationship that collects Balmpadr. In this study will be to address the financing of capital risk and reality in developed and developing countries, as we will discuss the importance of quantitative models in making funding decisions.
Open Access
المؤسسة الوقفية كنظام من الانظمة المالية في تمويل التنمية الغقتصادية
(Université de M'sila, 2016) بدار, عاشور; خطابات, أمينة
Anyone who has followed the status of the Algerian economy finds behave dangerously grants heading towards marked deterioration, and among the most prominent reasons why the Algerian economy is moving in this direction is the absolute dependence of oil primarily as a supplier of Treasury resources, after sounding the alarm by many authorities became aware of the parties involved the need to move towards other resources of the national Treasury for the purpose of bridging the growing expenses, and perhaps the most prominent of these funded treasury resources we find the moratorium, which is a source of important can contribute to cover a lot of expenses and contribute to the development of its various aspects and the most important of which the economic side of development
Open Access
أثر تطبيق حوكمة الشركات في أداء البنوك التجارية - دراسة حالة البنك الوطني الجزائري وكالة البليدة-
(Université de M'sila, 2016) شريط, صلاح الدين; لعروسي, قرين زهرة
La gouvernance d'entreprisesprend de l’importanceen ce qui concerne la finance et les entreprises au moment les plus cruciaux,ces derniers tempsl'importance de la gouvernance a démontrée sont intérêt pour soutenir la prestation des banque, des entreprises et de la communauté dans son ensemble lorsque la crise financière mondiale a renversé l’économie d'un grand nombre de pays développés ou en développement, si bien que le sujet de la gouvernance a défrayé la chronique de partout. Et l’Algérie, ne faisant pas exception a la règle, pour favoriserson intégration économique mondiale, imitant les autres pays en développement, a fait des efforts pour crée un cadre institutionnel pour la gouvernance d'entreprises, où elle a travaillé sur l'amélioration de l’environnementdes entreprises et ainsidévelopper son économie. Néanmoins, le concept de gouvernance resteplus au moins confus dans de nombreux segments de la société.