العدد 02
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Item 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, فاتنThis 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.Item 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 الأمينThis 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.Item 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 رياضThe 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.