Master theses

Permanent URI for this collectionhttps://dspace.univ-soukahras.dz/handle/123456789/80

Browse

Now showing 1 - 20 of 409

‫تقييم ‬‫كفاءة‬ ‫إدارة‬ ‫رأس‬ ‫المال‬ ‫العامل‬ ‫وتأثيره‬ ‫على‬ ‫القرارات‬ ‫المالية‬ ‫‪‬‬‫دراسة‬‫حالة‬ ‫مطاحن‬ ‫بلغيث‬ ‫الكبرى‬ ‫بمداوروش‬ ‫‪‬‬
(2017) منال ‫حمروني‬‫ ‬; ‫صالحي‬‫ يمينة‬
/
‫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.
‫اثر‬‫التمويل‬ ‫السندي‬ ‫على‬ ‫قيمة‬ ‫المؤسسة‬ ‫الإقتصادية‬ ‫دراسة ‬‫حالة‬ ‫مجمع‬ ‫سونلغاز‬ ‫(‬‫‪2011‬‬‫‪/‬‬‫‪2015‬‬‫)‬
(2017) ‫وفاء ‫سلاطنية‬ ‬; ‬ ‫ايمان ‫بشيحي‬
The 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.
‫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.
‫أثر‬‫الرفع‬ ‫المالي‬ ‫على القرار ‬ ‫الاستثماري ‬ ‫‫في‬ ‫مطاحن‬ ‫بلغيث‬ ‫الكبرى‬ ‫ ‬‫مداوروش‬ 2011-2015‫‪‬‬‫للفترة‬ ‫‬ ‬
(2017) ‬حياة بوروبة ‬; ياسمينة ماجرالو
The 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 decisions
‫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.
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.
‫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 ‫ﺑﺎرش‬
In 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.
‫دراسة‬‫ تحليلية‬ ‫لضريبة‬ ‫الدخل‬ ‫بين‬ ‫النظام‬ ‫المحاسبي‬ ‫الدولي ‫دراسة‬‫ ميدانية‬ ‫لعينة‬ ‫من‬ ‫المؤسسات‬ ‫الاقتصادية‬
(2017) ‬‫نسرين‫ جوابلية ‬; ‬‫خري‬ ‫الدين‬ ‫طشاش
Our 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.
‫الرقابة‬‫على‬ ‫تكاليف‬ ‫الجودة‬ ‫و‬ ‫دورها‬ في‬ تحسين ‫الأداء‬ المالي ‫للمؤسسة‬ ‫‪‬‬‫دراسة ‬‫حالة‬ ‫عينة‬ ‫من‬ ‫المؤسسات‬ في‬ ‫ولاية‬ ‫سوق‬ ‫أهراس‬ ‫‪
(2018) أميرة ورتاني‬
The success of the companies and their progress in our time depends on the delivery of high quality products and free of defects in order to meet the requirements of the customer, so the company must make a series of sacrifices and costs to achieve the desired level of quality, which is called the costs of quality, In order to achieve this, the institution must provide a good system of control over these costs because of the impact on improving financial performance, so this study aimed to identify the role of control over the cost of quality in improving the financial performance of enterprises during the period 2017-2018, In our study we have been exposed to an important type of cost, which is of great importance in raising performance, especially financial performance, which is the cost of the quality borne by the companyto prevent defects or to handle products of poor quality On the production systems and on many quality control programs and associated costs The main objective of the organization is to win and achieve customer satisfaction Therefore it works to improve quality by making a series of sacrifices to eliminate the poor quality, Customer satisfaction and increased profits in the organization and ultimately all these factors lead to improving the financial performance of the institution. In order to achieve the objectives of the study a case study was conducted The questionnaire was designed and distributed to a sample of a community consisting of three economic companies The preliminary results data were analyzed using (SPSS). The study concluded that there is a relatively strong positive relationship between the control of the cost of quality and the financial performance, which confirms the knowledge of the studied companies on the cost of quality and control and the impact on the improvement of financial performance. The study concluded with several recommendations, the most important of which is that the companies should monitor the cost of quality on an ongoing basis and try to reduce it, especially the costs of failure of both types (internal and external) because they have the most impact on the reputation of the company to the maximum extent possible, as well as the need to increase the studies in the field of quality and costs And how to control them, because of the lack of studies in this area because of their significant impact in improving the financial performance of the company.
‫إدارة‬‫مخاطر‬ ‫الصرف‬ ‫وانعكاساتها‬ ‫على‬ ‫الأداء‬ ‫المالي‬ ‫دراسة‬‫مقارنة‬ ‫بين‬ ‫وكالة‬ ‫البنك‬ ‫الخارجي‬ ‫الجزائري‬ ‫و‬ ‫وكالة‬‫بنك‬ ‫الخليج‬ ‫الجزائري‬
(2018) ‫ــنوال‬ ‫زوي‬‫ـ‫ــتة‬; خول‫ــة ‫راف‬‫ــع‬ ‫‬
Banks face exchange rate risk, which is considered one of the most common risks. more dangerous in banks, so we tried through this study in order to determine the bank's ability to manage this type of risk by following a set of different strategies to hedge currency risk, which also reflects on the financial performance of banks and thus achieve the objectives of the rule. To achieve this, a field study was carried out in the foreign bank of Algeria and the bank of the Gulf of Algeria, we relied on the descriptive approach in the theoretical part, and the comparative approach in the practical part is through a questionnaire sent to both banks, then the data was analyzed using SPSS program. Finally, the study concluded that good management of foreign exchange risks is reflects positively on the financial performance of banks. ........................................................ تواجه البنوك مخاطر أسعار الصرف، والتي تعتبر من أكثر المخاطر شيوعا. أكثر خطورة في البنوك، لذلك حاولنا من خلال هذه الدراسة أن وتحديد قدرة البنك على إدارة هذا النوع من المخاطر من خلال اتباع أ مجموعة من الاستراتيجيات المختلفة للتحوط من مخاطر العملة، وهو ما يعكس أيضًا على الأداء المالي للمصارف وبالتالي تحقيق أهداف القاعدة. ولتحقيق ذلك تم إجراء دراسة ميدانية في بنك الجزائر الخارجي وبنك الجزائر على ضفة خليج الجزائر اعتمدنا على المنهج الوصفي في البحث الجزء النظري، أما المنهج المقارن في الجزء العملي فهو من خلال أ تم إرسال الاستبيان إلى كلا البنكين، ومن ثم تم تحليل البيانات باستخدام برنامج SPSS . وأخيرا، خلصت الدراسة إلى أن الإدارة الجيدة لمخاطر الصرف الأجنبي هي وينعكس إيجاباً على الأداء المالي للبنوك.
‫إدارة‬‫التدفقات‬ ‫النقدية‬ ‫من‬ ‫خلال‬ ‫أدوات‬ ‫السوق‬ ‫النقدية‬ ‫دراسة‬‫حالة‬ ‫مطاحن‬ ‫بلغيث‬ ‫الكبرى‬ ‫سوق ‬‫أهراس‬ ‫‪-‬‬
(2018) ‬‫يسمينة‫ غنام ‬; حكيمة ‫بلاوي‬‫ ‬
The aim of this study is to examine the problem of the management of the cash flows through the monetary market tools in economic institutions, our sélection was made at the major mills of « Belghith » during the period (2012-2016) , based on the financial statements of( the financial budget, table of results accounts, cash flow table by the direct method, estimated cash budget). The main findings of the study are that there are a set of difficulties related to the management of the cash flows, the most important of which is the absence of effective follow-up of the treasury budget, the failure to observe the accuracy of forecasting cash inflows and outflows, the usefulness of cash flow schedule is only to monitor the various cash inflows and outflows at the treasury level, and can not be used to manage liquidity and make financial decisions related to financing of the dificit and use of surplus, while the other part is linked to the inefficiency of the algerian monetary market through limited tools and financial products available as a result of laws that govern them,however the institution manages cash flows through the tools offered by the monetary market, highlights the important role played by this latter through its effective in managing liquidity and maximizing returns, which led us to propose diversification in the use of monetary market instruments by the institution to finance its deficit and the use of surpluses, which may be of benefit to them in raising their financial revenues and efficient management of their cash flows. ............................................................... تهدف هذه الدراسة إلى دراسة مشكلة إدارة التدفقات النقدية من خلال أدوات السوق النقدية في المؤسسات الاقتصادية، تم اختيارنا في كبرى مصانع «بلغيث» خلال الفترة الفترة (2012-2016) بناءً على البيانات المالية لكل من (الموازنة المالية، جدول حسابات النتائج، التدفق النقدي الجدول بالطريقة المباشرة، الميزانية النقدية المقدرة). ومن أهم النتائج التي توصلت إليها الدراسة وجود مجموعة من الصعوبات المتعلقة بإدارة النقد التدفقات، وأهمها غياب المتابعة الفعالة لموازنة الخزينة، وعدم مراعاة دقة التنبؤ بالتدفقات النقدية الداخلة والخارجة، وفائدة جدول التدفقات النقدية هي فقط لمراقبة التدفقات النقدية الداخلة والخارجة المختلفة على مستوى الخزينة، ولا يمكن استخدامها لإدارة السيولة وتحقيق المعاملات المالية القرارات المتعلقة بتمويل العجز واستخدام الفائض، في حين يرتبط الجزء الآخر بعدم كفاءة السوق النقدية الجزائرية من خلال الأدوات والمنتجات المالية المحدودة المتاحة نتيجة للقوانين الحاكمة منها، ومع ذلك تقوم المؤسسة بإدارة التدفقات النقدية من خلال الأدوات التي يوفرها السوق النقدي، مما يسلط الضوء على الدور المهم الذي تلعبه هذه الأخيرة من خلال فعاليتها في إدارة السيولة وتعظيم العوائد، وهو ما قادنا اقتراح التنويع في استخدام أدوات السوق النقدية من قبل المؤسسة لتمويل عجزها وعجزها استخدام الفوائض مما قد يعود بالنفع عليهم في رفع إيراداتهم المالية وإدارتها بكفاءة تدفقاتهم النقدية.
مراجعة الجباية كمدخل لتفعيك التسيير الجبائي في المؤسسة الاقتصادية دراسة حالة بالمؤسسة الوطنية للدهن سوق اهراس
(2018) سهام، عباد; وداد معاوة
This 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.
إطار مقترح لمحاسبة الموارد البشرية في المؤسسات الجامعية دراسة حالة محمد الشريف مساعدية
(2018) فاتح قرقاح; يسرى بوخاري
Human 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.
‫التسيير‬‫المالي‬ ‫في‬ ‫مؤسسات‬ ‫التعليم‬ ‫العالي‬ ‫بين‬ ‫محدودية‬ ‫الإ‫عتمادات‬ ‫المفوضة‬‫ومطلب‬ ‫الجودة‬ ‫في‬ ‫التكوين‬ ‫‪‫دراسة‬‫حالة‬ ‫مؤسسة‬ ‫محمد‬ ‫شريف‬ ‫مساعديه‪،‬‬‫سوق‬ ‫أهراس‬ ‫‪-‬‬
(2018) ‬ ‫أبوبكر‬ ‫الصديق‫ مهناوي ‬
This research concerns a sensitive subject, which has recently emerged like the theme of time, you can include because it deals with the financial management of higher education establishments different basic stages and those responsible for these operations, as well as general concepts about the quality of teaching superior in all its elements, without neglecting the scientific research and the extent of its importance in communities, then the level of Algeria in this area compared to countries around the world... this research shows the severity of the impact of a phenomenon which calls for the effect of limited public spending on quality in higher education and research scientist in Algeria… and as a conclusion, the expenses public services cover the main needs of the activity of higher education establishments, but still far from reaching a world quality, moreover, the latest crisis within the government reports that this phenomenon is constantly getting worse...
‫جودة‬‫المعلومة‬ ‫المحاسبية‬ ‫و‬ ‫أثرها‬ ‫على‬ ‫اتخاذ‬ ‫القرارات‬ ‫في‬ ‫البيئة‬ ‫المحاسبية‬ ‫الجزائرية‬ ‫دراسة‬‫حالة‬ ‫مركب‬ ‫الحجار‬ ‫سيدار‬ ‫تي‬ ‫أس‬ ‫أس‬‫عنابة‬ ‫‪‫الجزائر‬
(2018) فاطمة‬ ‫الزهرة‫ مرزوقي‬‫ ‬
The subject of information systems of the most important topics that researchers interest increased them, that the subject complies with the requirements modern, where there has become the growing need for data and collection information and processing, and actually using it is the basic requirement for the success of organizations in various forms in the current era which characterized by ongoing and complex environmental changes, which has become mandatory for companies to use information systems to take advantage of it in decisions related to administrative functions. Thanks to the above, we will try in this study evaluating the use of the information system in institutions and the knowledge of its role in decision-making has reached existing information systems in the Cedar Hadjar compound in Algeria Annaba are of great importance to reach the right decisions in terms that provide decision makers with the good indicators And at the lowest cost to continue working well and achieve established objectives. Key words: Information system, decision making, data, information, accounting information. ......................................................... موضوع نظم المعلومات من أهم المواضيع التي وزاد اهتمام الباحثين بها، بأن الموضوع مطابق للمتطلبات الحديثة، حيث أصبحت هناك حاجة متزايدة للبيانات وجمعها المعلومات ومعالجتها، واستخدامها فعليًا هو المطلب الأساسي لنجاح المنظمات بمختلف أشكالها في العصر الحالي تتميز بالتغيرات البيئية المستمرة والمعقدة، والتي أصبح إلزاميا على الشركات استخدام نظم المعلومات للاستفادة منه في القرارات المتعلقة بالوظائف الإدارية. وبفضل ما سبق، سنحاول في هذه الدراسة تقييمها استخدام نظام المعلومات في المؤسسات ومعرفته وقد وصل دورها في اتخاذ القرار إلى أنظمة المعلومات الموجودة في مجمع سيدار حجار بالجزائر عنابة لها أهمية كبيرة للوصول إلى القرارات الصحيحة حيث توفر لصانعي القرار الحل مؤشرات جيدة وبأقل التكاليف لمواصلة العمل بشكل جيد و تحقيق الأهداف المقررة.
‬‬‫‬‬ ‫‫ﻣﻜﺎﻧﺔ‬‫ﺗﺴﻴﻴﺮ‬ ‫اﻟﻤﻮارد‬ ‫اﻟﺒﺸﺮﻳﺔ‬ ‫ﺿﻤﻦ‬ ‫ﻣﻌﺎﻳﻴﺮ‬ ‫اﻹﻳﺰو‬ ‫واﻟﺠﻮدة‬ ‫اﻟﺸﺎﻣﻠﺔ‬ ‫–‬‫دراﺳﺔ‬ ‫ﻣﻴﺪاﻧﻴﺔ‬ ‫ﻟﻤﻄﺎﺣﻦ‬ ‫ﺑﻠﻐﻴﺚ‬ ‫اﻟﻜﺒﺮى‬‬ﻣﺪاوروش‪/ ‫‬‬‫ سوق اهراس
(2018) ‬‫أﺣﻼم ‫ﺳﻌﺎﻳﺪﻳﺔ‬; ليلى ‫ﺑﻮﻣﻨﺠﻞ ‬
The changes That the administration has experienced at various levels have had a significant impact on organizations as the mainstay of any organization. The organizations have found themselves faced with a strong competition to prove their existence, of course through the improvement and exploitation of human resources to face the risks, because it is the element capable of making a difference between Organizations, through the management and control of human resources, and exploitation to achieve the total quality and obtain ISO certificates, all this to satisfy the customer, so this study aimed to identify the status of human resources management within the standards of ISO and the total quality of the Great Belghith mills in Madurouch Souk Ahras, The study was conducted in a sample of the employees of the middle and senior departments of the institution, We selected a sample of 30 individuals that were interviewed, We relied on the statistical program SPSS in data extraction and analysis, In this study we were able to know the status of human resource management Within the framework of the ISO standards and the total quality of the study, we reached a number of results through this study, the most important of which are: The management of human resources has an important place within the total quality, unlike its position within the ISO standards which are less important, The other functions in the organization under study. ‬.............................................................. إن التغيرات التي شهدتها الإدارة على مختلف المستويات كان لها الأثر الكبير على المنظمات باعتبارها الدعامة الأساسية لأي منظمة. لقد وجدت المنظمات نفسها أمام منافسة قوية لإثبات وجودها، وذلك بالطبع من خلال تحسين واستغلال الموارد البشرية لمواجهة المخاطر، لأنها العنصر القادر على إحداث الفارق بين المنظمات، من خلال إدارة ومراقبة الموارد البشرية. الموارد واستغلالها لتحقيق الجودة الشاملة والحصول على شهادات الأيزو، كل ذلك لإرضاء العميل، لذا هدفت هذه الدراسة إلى التعرف على وضع إدارة الموارد البشرية ضمن معايير الأيزو والجودة الشاملة لمطاحن بلغيث الكبرى بسوق مدروش أهراس، أجريت الدراسة على عينة من موظفي الإدارات الوسطى والعليا بالمؤسسة، وتم اختيار عينة مكونة من 30 فرداً تمت مقابلتهم، واعتمدنا على البرنامج الإحصائي SPSS في استخلاص البيانات وتحليلها، وقد قمنا في هذه الدراسة تمكنوا من معرفة وضع إدارة الموارد البشرية داخل في إطار معايير الأيزو والجودة الشاملة للدراسة، توصلنا من خلال هذه الدراسة إلى عدد من النتائج أهمها: تتمتع إدارة الموارد البشرية بمكانة مهمة ضمن الجودة الشاملة بخلاف موقعها ضمن الأيزو. المعايير التي هي أقل المهم الوظائف الأخرى في المنظمة محل الدراسة. ‫‬
دور إدارة المعرفة في الرفع من القدرات الابداعية للمورد البشري دراسة حالة بمؤسسة اتصالات الجزائر
(2018) شادية حركاتي; يسرى العايبي
The basis for the organization's survival, excellence and excellence for its impact on creativity. This study aimed at identifying the role of knowledge management in the development and upgrading of creative capabilities. We took a sample of 60 workers by distributing questionnaire prepared for this purpose with limited interviews at the Algerian Telecom Corporation in the period from the beginning of February to the middle of May 2018, where the study reached, there is a strong correlation between knowledge management and creativity management, the impact of knowledge management processes on innovation management, Thus it can be said that the management of creativity is the nerve of the cognitive process.
‫الخيارات ‬‫التمويلية‬ ‫و‬ ‫إنعاكساتها‬ ‫على‬ ‫قيمة‬ ‫المؤسسة‬ ‫المسعرة‬ ‫في‬ ‫البورصة‬ ‫دراسة‬‫حالة‬ ‫مؤسسة‬ ‬‬‫nca)الرويبة2011-2014
(2018) ‬‫رحمة‫ قواسمية ‬; عبلة ‫شبوط‬‫ ‬
The main objective of all economic society is to create or to maximize its value by optimizing sources of financing available within acceptable cost and yield limits. Therefore, this study aims to know the impact of the options of financing on the value of the listed establishment, and for achieve the aim of this study and answer all these questions, we have carry out a descriptive approach to the latter, but from the side practice we chose a national company (NCA) Rouiba, and we applied this approach for the period (2011-2014), which allowed us to estimate the value of this company before and after its get into the mix and know the effect of financing constraints on the latter, and this by using financing indicators of the company during this period. In conclusion, this study allowed us to demonstrate that rouiba was unable to hedge its bond exchanges after entering the stock exchange and that the treasurer remained in deficit, and also the drop in ratios financial, which forces this Rouiba company to diversify sources of financing to cover expenses and increase its value. .................................................. الهدف الرئيسي لأي مجتمع اقتصادي هو إنشاء أو لتعظيم قيمتها من خلال تحسين مصادر التمويل متاحة ضمن حدود التكلفة والعائد المقبولة. ولذلك تهدف هذه الدراسة إلى معرفة أثر خيارات التمويل بقيمة المنشأة المدرجة و تحقيق هدف هذه الدراسة والإجابة على كل هذه الأسئلة لدينا تنفيذ نهج وصفي لهذا الأخير، ولكن من الجانب الممارسة اخترنا الشركة الوطنية (NCA) الرويبة، و وقد طبقنا هذا المنهج للفترة (2011-2014) والذي سمح لنا بتقدير قيمة هذه الشركة قبل وبعد تأسيسها ادخل إلى هذا المزيج واعرف تأثير قيود التمويل عليه الأخير، وذلك باستخدام مؤشرات التمويل الشركة خلال هذه الفترة. في الختام، أتاحت لنا هذه الدراسة إثبات أن الرويبة لم تكن قادرة على التحوط في بورصات السندات بعد دخول البورصة و أن أمين الصندوق بقي في العجز، وكذلك انخفاض النسب المالية، الأمر الذي يجبر شركة الرويبة على تنويع مصادرها التمويل لتغطية النفقات وزيادة قيمتها.
‫التنبؤ ‬‫بالتعثّر‬ ‫المالي‬ ‫بإستخدام‬ ‫أسلوب‬ ‫التحليل‬ ‫التمييزي‬ ‫وأسلوب‬ ‫التحليل‬ ‫اللوجيستي ‬‫دراسة‬ ‫مقارنة‬ ‫‪‫دراسة‬‫حالة‬ ‫عيّ‫نة‬‫من‬ ‫المؤسسات‬ ‫اإلقتصادية‬ ‬‬
(2018) ‬‫نجاة ‫حساينية ‬; ‬‫عايدة‫ لياس‬
The future of any company and its continuity based on its financial position and profits, in addition to its ability to face the events, the liquidity available at the company and its capacity to settle its debts. It is very important to focus on this subject of company distressed. This study attempted to answer the problem of the extent to which financial analysis tools of a statistical nature contribute to predicting financial distress of economic companies, by relying on the descriptive approach on the theoretical side to provide some concepts related to the research subject such as financial distress, financial Insolvency, financial failure, bankruptcy and financial analysis. And the case studies approach on the applied side by applying to a group of companies representing the field of study by analyzing their financial statements and deriving a set of financial ratios that will contribute to building the model, with the use of Discriminant Analysis or Logistic Analysis, as well as the comparative approach to highlight the similarities and differences between these two methods, as well as the strengths and weaknesses of each to determine which is best in predicting the financial distress of economic companies. The major result of the study is: the high ability of Logistic Analysis to predict financial distress compared with the method of Discriminant Analysis. ..................................................... مستقبل أي شركة واستمراريتها يعتمد على مركزها المالي و الأرباح، بالإضافة إلى قدرته على مواجهة الأحداث، والسيولة المتوفرة لدى الشركة وقدرتها على سداد ديونها. من المهم جدًا التركيز على هذا الموضوع الخاص بالشركة بالأسى. حاولت هذه الدراسة الإجابة على مشكلة مدى أهمية التحليل المالي أدوات ذات طبيعة إحصائية تساهم في التنبؤ بالضائقة الاقتصادية الشركات، وذلك من خلال الاعتماد على المنهج الوصفي في الجانب النظري لتقديم بعض منها المفاهيم المتعلقة بموضوع البحث مثل الضائقة المالية، الإعسار المالي، الفشل المالي والإفلاس والتحليل المالي. ونهج دراسات الحالة على الجانب التطبيقي من خلال التقديم على مجموعة من الشركات التي تمثل مجال الدراسة بها وتحليل بياناتها المالية واستخلاص مجموعة من النسب المالية التي من شأنها المساهمة في بناء النموذج باستخدام التحليل التمييزي أو التحليل اللوجستي، وكذلك المنهج المقارن لتسليط الضوء على أوجه التشابه والاختلاف بين هاتين الطريقتين، بالإضافة إلى نقاط القوة والضعف لكل منهما لتحديد أي منهما الأفضل في التنبؤ بالضائقة المالية للشركات الاقتصادية. وأهم نتائج الدراسة هي: القدرة العالية للتحليل اللوجستي على التنبؤ الضائقة المالية مقارنة بأسلوب التحليل التمييزي.