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Item الخطر الإقتصادي وتأثريه على مردودية المؤسسة الاقتصادية دراسةحالة المؤسسة المينائية لسكيكدة (2017) خدجية زعلاني; شيماء لطرش This study aims to identify the economic risk and its impact on port institution friendly Skikda through the analysis and study of the financial statements of the institution. Based on the descriptive and analytical approach based on a case study, we have found that the institution recorded positive results during the study period. These results indicate a strong effect between the independent variable which is economic risk and the dependent variable which is profitability, when the economic institution to cope with the operational risk, financial risk and bankruptcy risk and address them that go beyond of the various obstacles posed by these risks which make the institution to achieve the high favorable financial and economic due to thoughtful consideration thanks to good repositioning financial, and in light of what we say that there is a direct relationship between risk economic and profitability. This is what was addressed in the study applied to treat users in the tools financial analysis economic institution.Item تقييم كفاءة إدارة رأس المال العامل وتأثيره على القرارات المالية دراسةحالة مطاحن بلغيث الكبرى بمداوروش (2017) منال حمروني ; صالحي يمينة/Item أﺛﺮﺗﻜﻠﻔﺔ اﻷﻣﻮال ﻋﻠﻰ ﺗﺴﻌﻴﺮ اﻟﻘﺮض اﻻﺳﺘﻬﻼﻛﻲ ﻓﻲ اﻟﺒﻨﻚ اﻟﻮﻃﻨﻲ اﻟﺠﺰاﺋﺮي(2017) أﺣﻼم ﻏﻠﻮﺳﻲ The bank credits are used by new banks for commercial use. This will teach us how to find a new credit card or a new bank account. Algerians, this is the consummation credit, and also to determine the global share of their memories and The resources used in the finance process and their impact on the cost of the project The consumption is limited to the definition, the condition and its effects on the national economy and on Individually, as soon as the cloth is covered for its amenities, and the cloth is covered with rain and prêts. And to donate to this city a more realistic and logical definition, given the bank situation. Algerians commercialize our homes as an example of the National Bank of Algeria BNA.Item اﺛﺮإدارة اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ ﻋﻠﻰ اﻟﻘﺮار اﻟﺘﻤﻮﻳﻠﻲ ﻓﻲ اﻟﻤﺆﺳﺴﺔ اﻟﻌﻤﻮﻣﻴﺔ ﻷﺷﻐﺎل اﻟﻄﺮﻗﺎت ﻟﻮﻻﻳﺔ ﺳﻮق أﻫﺮاس(2017) ﺳﻬﺎم دراجي ; رﻧﺪة ﺣﻤﺎﻣﺪة The study aimed to investigate the effect of cash flow management on the financing decision in the Public institution for roads (ETRS) in Souk Ahras, which was taken as a sample during the period 2009-2016. In order to arrive at the objective of the study, we use the statistical program Eviews8 by analyzing selected data from the cash flow management And the financing decision. The study concluded that there isn’t statistically effect between the cash flow management indicators on both the permanent financing and the private financing in the (ETRS). So this study recommended expanding the study sample on the listed institutions and taking more attention to cash flow management and Consider the cash flow statement when making the financing decision.Item اثرالتمويل السندي على قيمة المؤسسة الإقتصادية دراسة حالة مجمع سونلغاز (2011/2015)(2017) وفاء سلاطنية ; ايمان بشيحيThe economic institution has many sources of funding, which gives it the opportunity to diversify and choose. This is to find the optimal financing mix that balances the return and the risk. Most institutions resort to the financial market as an external source that provides them with two financing alternatives: property rights and debt. This is appropriate for the trade-off between these two alternatives. Both funding cost and the financial leverage are instrumental factors that make up the financial structure of the company, They are different from the loan capital option, for they enable more profitability thanks to their low and steady costs, on the other hand, financing through debt, is more costly and riskier, whereby, The company is required to reimburse the loan along with interests according to the schedule agreed upon, regardless of its solvency. It also has a direct impact on the value of the institution and its financial position, which has always been the focus of debate among economic thinkers on how the financing structure affects the value of the institution it is necessary to study and measure the impact of this source on the value of the institution by studying a set of ratios of the structure of financing and profitability, in addition to knowing the impact and degree of financial leverage and calculating the value of the institution by following one of the entrances. The study is being carried out at the SONALGEZ complex in Algeria.Item إدارة اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ ﻓﻲ ﻇﻞ أﻧﻈﻤﺔ اﻟﺪﻓﻊ اﻟﺘﻘﻠﻴﺪﻳﺔ و اﻹﻟﻜﺘﺮوﻧﻴﺔ دراﺳﺔ ﻣﻴﺪاﻧﻴﺔ ﺑﻤﺆﺳﺴﺘﻲﺑﺮﻳﺪ اﻟﺠﺰاﺋﺮ و ﺗﻮزﻳﻊ اﻟﻜﻬﺮﺑﺎء و اﻟﻐﺎز ﻟﻠﺸﺮق ﺳﻮق اﻫﺮاس (2017) ﻣﺤﻤ ﺪاﻟﻴﻤﻴﻦ ﺑﻦ ﺛﻠﺠﻮن; ﻣﺤﻤﺪﻓﺮﻳﺪ ﺑﻦ ﺑﺎرشIn the light of recent technological developments, the Object of a real position of the updated payment methods has become necessary or even an obsession with the evolution of Algerian Companies which aspires to a market economy and institution competing to the Foreign countries in the light of the large neighborhoods realized by the institutions of the developed countries in this field, and we have tried through this study, which lasted nearly four months to deal with the subject of cash flow management in traditional and electronic payment systems, the purpose of which is to demonstrate how these tools can contribute to the efficiency of these institution in the management of cash flow management, and to this end we have allocated our research to two main axes: the theoretical part, where we have approached the different basic concepts on the subject, the descriptive approach in addition to the historical method in certain stages of the study, in the practical part ,we opted for a case study , concluding with a series of results, the most important being the absence of the Culture of electronic payment at Algerian dealers ,which prompts us to propose to you to encourage the management of the electronic means of payment and the consolidation of this culture among the members of the society by the implementation of the material and human means necessary this which would be beneficial for these companies , especially in the lifting of financial income and the efficiency of cash flow management.Item أثرالرفع المالي على القرار الاستثماري في مطاحن بلغيث الكبرى مداوروش 2011-2015للفترة (2017) حياة بوروبة ; ياسمينة ماجرالوThe existence of the institution is linked to the extent to which its investments are successful in achieving sufficient financial revenues that are afforded by sustainability, competition and survival The decision-making process on investment projects is one of the most difficult decisions facing the financial path in the institution, because of the huge amounts of money it requires and its dependence on future forecasts, which makes it a high risk. This requires the institution to balance the costs and revenues achieved through the investment through accreditation. On more rational criteria in the feasibility study of their investment projects In order to become familiar with this issue, which is considered important in light of the increase in competitiveness, this will be dropped on the major mills of Belghith, which recently benefited from financing loans with multiple funding sources in order to determine the result of the financial leverage on its financial decisionsItem المقارنةالمرجعية وتقييم الأداء المالي دراسة حالة مطاحن بلغيث الكبرى و مطاحن عمر بن عمر (2017) احلام دايري ; خديجة عساس This study aimed to investigate the contribution of referense comparison as a method of evaluating the Financial performance of Omar Ben Omar and Belghith Mills during the period (2012-2015) by the evaluating the Financial performance of both institutions then making a comparative comparison between them based on the various indicators adopted in the study. The study concluded that Omar Ben Omar Mills is the pioneer and the reference comparison method has an effective role in determining the leadership. Finally, The study recommended that the reference comparison be applied in the Algerian institutions in order to rationally exploitation of financial surpluses, which helps to bridge the gaps between them.Item دراسة تحليلية لضريبة الدخل بين النظام المحاسبي الدولي دراسة ميدانية لعينة من المؤسسات الاقتصادية(2017) نسرين جوابلية ; خري الدين طشاشOur study aims to determine treatment of income taxes between the financial accounting system (SCF) and the international accounting standard (IAS12), after the explanation of international accounting standards in particular (IAS12) “taxes of income” as well as the financial accounting system (FCS). The practical study was carried out through the distribution of questionnaires on companies economics of the wilaya of Souk-Ahras. we adopted the descriptive approach and analytical, in addition we used the statistical analysis software SPSS- for the analysis data and test hypotheses. our study achieved overall results, the most important of which are: harmonization in the accounting treatment between (SCF) and (IAS12), however the default appears in the Algerian tax system. The most important recommendations that we can propose based on our study are: pay greater attention to international accounting standards, precisely those that relate to income taxes, the need to regularize the tax law according to the content of the financial accounting system, the obligation to disseminate tax culture to all partes and them with the publication of the current instructions.Item المراجعة الخارجية كمدخل لتحسين جودة الملعلومة المالية دراسة ميدانية لعينة من محافظي الحسابات و الخبراء المحاسبين لولايت سوق أهراس و عنابة (2018) كوثر قوامسيةing the quality of financial information through the standards and principles that govern them through following a set of steps to do it, Since the financial information is the solid base in an institution and the different decisions are build upon, it was necessary to have external auditing as it highly helps on guaranteeing the production of an authentic neutral and independent financial information, Therefore there has been questionnaire to analyze this topic, this questionnaire has been distributed among a sample of thirty (30) person in order to test the views of some employees (book keepers and accounting experts), After collecting and analyzing information using the program SPSS, the results of the questionnaire find that the external auditing helps in achieving a set of standards and provisions which achieve the quality of the financial information, Moreover it finds that book keepers and accounting experts have a role in proving the legitimacy of accountings and financial lists and make them reflect the real status of the institution and enhance the trust for its users, This study concluded that the external auditing has an effective role in improving the quality of financial information.Item المخاطر المالية و اثرها على قيمة المؤسسة الاقتصادية دراسة حالة بعض المؤسسات المسعرة ببورصة الكويت للفترة الممتدة من 2011-2020(2021) فؤاد عثامنية; ياسين بن جاب الله/Item اثرالمحاسبة البيئية في تحقيق الإنتاج النظيف في المؤسسة الإقتصادية دراسةميدانية في المؤسسة الوطنية للدهن لوالية سوق أهراس (2021) الهام ماضي ; شيما ء بلبهلول The study aims to know the impact of environmental accounting in achieving cleaner production, considering that environmental accounting is a means through which it is possible to judge the extent of the institutions’ commitment to preserving the environment with the available information on the environmental costs incurred by the institution in this field. Clear environmental accounting and the benefits that institutions derive from its use and the possibility of describing it as a useful element in achieving cleaner production technology. In this study, the descriptive analytical method was adopted, and the field study method was adopted by using a questionnaire, which was taken as a main tool for collecting the necessary and necessary information for this study, which resulted in a set of results, the most important of which is that the adoption of a cleaner production strategy contributes to creating environmental value by reducing Costs and thus achieving additional profits, as well as developing environmental performance, and that the application of environmental accounting contributes to rationalizing decisions in a way that supports and achieves cleaner production. The study concluded that the use of environmental accounting affects the achievement of the cleaner approach, so the study recommends the need to increase attention to environmental accounting and that decision makers should benefit from it in making decisions.Item تقييم الأصول الثابتة وفق معايير المحاسبة الدولية والنظام المحاسبي المالي "دراسة مقارنة "(2021) هنية بلخير ; عبد العزيز ملايكيةThe study aims to make a comparison between the valuation of fixed assets in accordance with international accounting standards and the financial accounting system, in knowing the points of compatibility and the differences between the two systems due to their great importance in the budget of the establishment, and this study was supported by a study of land at the Public Economic Enterprise of Road Works of Souk-Ahras which have a study and evaluation of some of its fixed assets has been carried out, we conclude that despite a great lack of mastery of the application of the financial accounting system, or lack of knowledge of some of its concepts and rules due to the habituation of institutions Algerians to the application of the old accounting system, the financial accounting system is highly compatible with international accounting standards for the valuation of fixed assets.Item المراجعة الخارجية كمدخل لتحسين جودة الملعلومة المالية دراسة ميدانية لعينة من محافظي الحسابات و الخبراء المحلسبين لولاية سوق أهراس و عنابة(2018) كوثر قواسميةThis dissertation aims at revealing the role of external auditing as a controlling tool in improving the quality of financial information through the standards and principles that govern them through following a set of steps to do it, Since the financial information is the solid base in an institution and the different decisions are build upon, it was necessary to have external auditing as it highly helps on guaranteeing the production of an authentic neutral and independent financial information, Therefore there has been questionnaire to analyze this topic, this questionnaire has been distributed among a sample of thirty (30) person in order to test the views of some employees (book keepers and accounting experts), After collecting and analyzing information using the program SPSS, the results of the questionnaire find that the external auditing helps in achieving a set of standards and provisions which achieve the quality of the financial information, Moreover it finds that book keepers and accounting experts have a role in proving the legitimacy of accountings and financial lists and make them reflect the real status of the institution and enhance the trust for its users, This study concluded that the external auditing has an effective role in improving the quality of financial information.Item مساهمة المراجعة الداخلية في تقييم نظام المعلومات المحاسبي دراسة ميدانية بمؤسسة الدهن لولاية سوق أهراس (2018) كوثر بومعزة ; حنان نصايبيةThis study came to the following address the problem how to evaluate the internal control system for accounting information with a view to achieving the organizational objectives contribute? To achieve this goal, we must provide a theoretical framework for the subject of the study and the second field or application represented in the conduct field studies cable industry of the institution… branch and this for see the reality of the accounting information system of the institution under study and the role of internal audit to improve the system based on the approach to the case study which can include the depth and various aspects of the question and revealed its dimensions through field visits to the institution under study as well as observation and interviews with the study and analysis of different documents and data and actual data.Item أهمية قياس و تحليل تكاليف الجودة في تحسين أداء المؤسسة الاقتصادية دراسة حالة ـ المؤسسة الوطنية للدهن وحدة سوق أهراس(2018) أمال ذهبان ; صربينة مصوبرThis study aims to determine the contribution of measurement and analysis of the cost of quality in improving the performance of the National Institute of Lubricants and the market of Ahras, by dropping the theoretical gains which focused on the production of high quality products at low costs in order to achieve customer satisfaction on the field study. Quality and cost effectiveness. However, following the proper approach and efficient methods, these costs have been grouped and highlighted in: improving quality and productivity, reducing costs, achieving customer satisfaction, and using the latter to achieve a major goal. Hysterical Continuous performance in order to excellence in it. ........................................................ تهدف هذه الدراسة إلى تحديد مساهمة قياس وتحليل تكلفة الجودة في تحسين أداء المعهد الوطني للبحوث زيوت التشحيم وسوق أهراس بإسقاط المكاسب النظرية التي تركز على إنتاج منتجات عالية الجودة بتكاليف منخفضة من أجل تحقيق رضا العملاء عن الدراسة الميدانية. الجودة وفعالية التكلفة. ومع ذلك، باتباع النهج الصحيح والأساليب الفعالة، فقد حدثت هذه التكاليف تم تجميعها وتسليط الضوء عليها في: تحسين الجودة والإنتاجية، والحد التكاليف، وتحقيق رضا العملاء، واستخدام الأخير لتحقيق هدف رئيسي. - الأداء الهستيري المستمر من أجل التفوق فيه.Item التنظيم المهني للمراجعة الخارجية في الجزائر وأثره على تطو رها دراسةميدانية(2018) شعلان سوميـة; إينـاس بلكيـراد The study dealt with the impact of the professional organization of the external audit in Algeria on its development. The external audit was discussed through presentation of its concept and its significance, objectives, hypotheses and various practical steps to achieve them, as well as recognition of international auditing standards, and give a picture and stand on the professional reality of auditing in Algeria. . The analytical descriptive method was used to conduct the study by collecting data from secondary and primary sources obtained through the distribution of questionnaire lists to a sample of the study's 46 population, which included accountants, certified accountants, auditors, and university professors, and then we have compiled and compiled data and unloaded and analyzed using the program spss. This study found that the current organization of the auditing profession in Algeria does not have many characteristics and requirements to develop the profession. ........................................................ تناولت الدراسة أثر التنظيم المهني للمراجعة الخارجية في الجزائر في تطورها. تمت مناقشة التدقيق الخارجي من خلال العرض التقديمي له المفهوم وأهميته وأهدافه وفروضه والخطوات العملية المختلفة لتحقيقه لهم، فضلا عن الاعتراف بمعايير التدقيق الدولية، وإعطاء الصورة والموقف الواقع المهني لمراجعة الحسابات في الجزائر. . وتم استخدام المنهج الوصفي التحليلي لإجراء الدراسة من خلال جمع البيانات من المصادر الثانوية والأولية التي تم الحصول عليها من خلال توزيع قوائم الاستبيان على أ عينة من مجتمع الدراسة البالغ عددها 46 مجتمعاً، والتي شملت المحاسبين والمحاسبين القانونيين، المراجعين، وأساتذة الجامعات، ومن ثم قمنا بتجميع وتجميع البيانات و وتفريغها وتحليلها باستخدام برنامج spss. وقد توصلت هذه الدراسة إلى أن التنظيم الحالي لمهنة مراجعة الحسابات في الجزائر ليس كذلك لها العديد من الخصائص والمتطلبات لتطوير المهنة.Item إطار مقترح لمحاسبة الموارد البشرية في المؤسسات الجامعية دراسة حالة محمد الشريف مساعدية(2018) فاتح قرقاح; يسرى بوخاريHuman resources accounting is a new approach, a method of innovative accounting, and its implementation on the ground requires the institution to make major efforts not to lose the opportunity to benefit from specific and efficient assets. We have passed human resources representative at different stages, and were at each step of moving towards the fact that the human element of the assets of the institution, which has reached its own characteristics of the concept and benefit concern without other types of accounting and therefore assumes great importance and has contributed to the various objectives of the institution, which has increased It is driven by interest in many institutions because they have the right hypotheses. We note that the human resource can be included as an asset of the assets of the institution in order to comply with the various standards relating to assets and responsiveness to accounting principles thereby realizing various benefits accruing to the institution when applied to the accounting of human resources it is also interesting to note that the effects of application on the institution and its surroundings, and to complete the accounting process it was put model To reduce human resources and record their own accounting, and there is different ways of measuring the value of human resources, and because current accounting depends on information systems, was designed information system for accounting of human ressources. .......................................................... محاسبة الموارد البشرية هي نهج جديد، طريقة المحاسبة المبتكرة، وتطبيقها على أرض الواقع يتطلب من المؤسسة أن تتخصص فيها الجهود المبذولة حتى لا تفقد فرصة الاستفادة من أصول محددة وفعالة. لقد مررنا بممثل الموارد البشرية في مراحل مختلفة، وكنا في كل خطوة تتجه نحو كون العنصر البشري من أصول المؤسسة الذي وصل إليها خصائص المفهوم والمنفعة الخاصة به دون الأنواع الأخرى من المحاسبة و ولذلك يكتسب أهمية كبيرة وقد ساهم في تحقيق الأهداف المختلفة للمؤسسة، حيث قام وزاد الأمر مدفوعا باهتمام العديد من المؤسسات لأن لها الحق فرضيات. ونلاحظ أنه يمكن إدراج المورد البشري كأصل من أصول المؤسسة من أجل الالتزام بالمعايير المختلفة المتعلقة بالأصول والاستجابة لها المبادئ المحاسبية تحقق الفوائد المختلفة التي تعود على المؤسسة عند تطبيقها بالنسبة لمحاسبة الموارد البشرية، فمن المثير للاهتمام أيضًا أن نلاحظ أن تأثيرات تم تطبيق التطبيق على المؤسسة ومحيطها، ولاستكمال العملية المحاسبية نموذج لتقليل الموارد البشرية وتسجيل المحاسبة الخاصة بهم، وهناك طرق مختلفة لقياس قيمة الموارد البشرية، وذلك بسبب المحاسبة الجارية يعتمد على نظم المعلومات، وتم تصميم نظام معلومات محاسبي الموارد البشرية.Item مراجعة الجباية كمدخل لتفعيك التسيير الجبائي في المؤسسة الاقتصادية دراسة حالة بالمؤسسة الوطنية للدهن سوق اهراس(2018) سهام، عباد; وداد معاوةThis study aims to highlight the role of tax audit which is one of the mechanisms that can improve the exercise of tax management, given their major importance in the organization, In addition, the tax audit allows an assessment of tax risks and to identify the strengths and weaknesses. weak points, in order to make the necessary decisions to avoid institutional penalties and fines incurred, putting the company in a favorable situation before the administration tax. This study concluded both in theory and in practice with the following results: • The review of taxation contributes to the improvement of tax management in institutions economical, providing flexibility in how to deal with tax laws characterized by continuous changes; • Requires the establishment of a management system within economic institutions that depends the management of a successful criminal and the need to train the human element, in particular people related to the field of accounting, auditing and collection. Keywords: tax audit, tax management, tax auditor, tax risk. ............................................................... تهدف هذه الدراسة إلى تسليط الضوء على دور التدقيق الضريبي الذي يعد أحد الآليات التي يمكن من خلالها تحقيق ذلك تحسين ممارسة إدارة الضرائب، نظرا لأهميتها الكبرى في المنظمة، بالإضافة إلى ذلك، يسمح التدقيق الضريبي بتقييم المخاطر الضريبية وتحديد نقاط القوة والضعف. نقاط الضعف، من أجل اتخاذ القرارات اللازمة لتجنب العقوبات المؤسسية و الغرامات المتكبدة، مما يضع الشركة في وضع مناسب أمام الإدارة ضريبة. وخلصت هذه الدراسة نظرياً وعملياً إلى النتائج التالية: • مراجعة الضرائب تساهم في تحسين إدارة الضرائب في المؤسسات اقتصادية، مما يوفر المرونة في كيفية التعامل مع القوانين الضريبية تتميز بالتغيرات المستمرة. • يتطلب إنشاء نظام إداري داخل المؤسسات الاقتصادية التي تعتمد عليها إدارة المجرم الناجح وضرورة تدريب العنصر البشري وخاصة الأشخاص المرتبطين بمجال المحاسبة والمراجعة والتحصيل.