Master theses
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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.