العدد_09
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Item Open Access Le Balanced Scorecard: Mesurer la performance « avantages et inconvénients »(Université de M'sila, 2013) Zair, WafiaLe Balanced Scorecard (BSC) est un système de management et de pilotage des objectifs stratégiques qui permet la mise en cohérence. Le BSC est destiné à la direction, les managers, leurs équipes et leurs responsables. Le BSC s’est développé car les objectifs financiers, comme seule mesure de performance, ne capturent pas la valeur des actifs immatériels (motivation et satisfaction des salariés) et donnent des indications sur les performances passées. Le BSC est la mise en place d’un nouveau système de management basé sur les principes de la communication de la stratégie, de l’alignement des actions aux buts.Item Open Access L’économie de la connaissance : l’apport des théories cognitives de la firme(Université de M'sila, 2013) MELBOUCI, Leila; SOUKI, HakimaDepuis les années 1990, on assiste à la formation de l’économie de la connaissance ayant pour objet l’étude des mécanismes régissant la production, la diffusion et l’appropriation de la connaissance. Cette sous discipline est en construction, son socle théorique n’est pas encore achevé. L’objectif de cet article est de mettre en exergue l’analyse apportée par les théories de la cognition de la firme pour expliquer les nouvelles armes concurrentielles ainsi que leurs contributions à la formation de l’économie de la connaissance.Item Open Access Human resources disclosure within corporation financial reports(Université de M'sila, 2013) عبد الرحيم محمد, عبد الرحيم قدوميThis paper aims at identifying the disclosure of human resources nature within the financial reports of industrial corpations listed at Kuwait Stock Exchange Market. It is to determine the disclosure quality of a related group of items. However, the related paper problem is the absence of human resources disclosure that may indicate some information about the financial status of the disclosed corporations. Its absence may deprive small investors who are in need to it because of their limited ability to utilize financial analysis. After reviewing and studing the financial reports of 20 randomly selected corporations for the years of 2010, 2011, and 2012, the data has been collected on 14 items which were recommended by the literature and adapred by this paper. After using tstatistical test. The results revealed that selected corporations were not interesting in disclosing on 13 out of 14 items. One disclosed item was the item number 13 of table 1which was the reward of good performance.Item Open Access العلاقة بين ثقافة المؤسسة والأداء البشري المتميز(Université de M'sila, 2013) سالم, إلياسThe subject of organizational culture is considered as one of the most important topics that received great attention in the business - especially in recent years - , owing to its importance through its influence on the success or failure of institutions which is determined mainly by how efficient is the behaviour and performance of human resources, which, in turn, is largely determined by - the conduct and performance - the prevailing organizational culture and mindset of individuals through their set of values and beliefs and ideas that affect their behavior and performance to achieve superior performance. The main result of the research is that human performance is the product of a set of behaviors conducted by the individual during his duty, and these behaviors are determined and oriented by the organization culture.Item Open Access انعكاسات الأزمة المالية العالمية على الاقتصاديات الدول ذات الانفتاحات المختلفة(Université de M'sila, 2013) رشام, كهينةL’économie mondiale a marqué ces derniers temps a de développements et des changements et étendus. Représenté notamment dans la libéralisation du commerce mondial dans tous les aspects de biens et services, les droits de propriété intellectuelle, en vue de lever tous les obstacles à la circulation des marchandises, des services, des capitaux et du travail. Toutefois, cette ouverture accrue des marchés internationaux multilatéraux ont conduit à une plus grande instabilité financière, et ce fut clairement dans la crise révélée par les dernières décennies, comme cela est devenu le monde d'aujourd'hui dépendent d'une série de crises financières qui sont encore affligent les économies de son malgré la mise à disposition d'un grand nombre des propositions dans les forums organisations régionales et internationales qui tentent d'atténuer les économies locales. Il était donc naturel que les pays arabes touchés par cette crise dans le cadre du système économique mondial en général, et en raison de leur subordination et l'exposition économique généralisée sur le marché mondial des capitaux en particulier. Cela a contribué à la récente crise financière à supporter les institutions financières les plus importantes et les entreprises américaines et européennes entraînant des pertes énormes à la faillite, la nationalisation, les fusions et acquisitions beaucoup d'entre eux. Cela n'a pas livré les pays arabes de l'effet de transition de l'infection à leurs économies, en particulier pour les pays du conseille de coordination des pays du golf en raison de l'ouverture des grands marchés mondiaux, il doit être mis sur les pays arabes à mettre en oeuvre des politiques qui rendent l'abri de telles crises, ou au moins atténués.Item Open Access تقييم أداء البنوك العمومية الجزائرية باستخدام النسب المالية(Université de M'sila, 2013) سعيدي, يحي; غفصي, توفيقAlgeria, like other developing countries, where banks are the dominant economic entity on the financial activity. According to that, The development and advancement of the banking sector as one of the requirements of economic development, requires attention to performance assessment in banks through the use of scientific methods, aiming to identify distortions and imbalances, and assist in the appropriate decision making, in order to increase the level of efficiency and effectiveness, and approaching the status of resources optimization, Which would achieve the goals of both the Bank management and external related parties.Item Open Access ترشيد الاستعمال لموارد المؤسسة المتاحة باستعمال اسلوب البرمجة الخطية - دراسة حالة مطاحن الحضنة بالمسيلة -(Université de M'sila, 2013) بوقرة, رابح; مخوخ, رزيقةThe most important problems facing the economic enterprises are the issue of improving the use and allocation of resources available to alternative uses, and we cannot resolve this issue by relying on intuition and guesswork based on the basis of self-decision maker, this should be required by the use of mathematical methods to make the best decision. The aim of this study is to highlight the role and importance of applying the technique of linear programming to improve the use of resources availability of the enterprise, and that will lead to the improvement of the performance of economic institutions.Item Open Access الاستثمار الأجنبي المباشر والنمو الاقتصادي في ظل التكامل الاقتصادي الخليجي(Université de M'sila, 2013) بن يوب, لطيفة; عوار, عائشةThe purpose of this paper, on the one hand, is to analyze and measure the impact of economic integration on foreign direct investment, and on the other hand, the impact of foreign direct investment on economic growth in GCC countries during the period 1981-2011 using co-integration method. Results show that economic variables are stationary in first differences; besides, the existence of long term relationship between these variables and a causality relationship among foreign direct investment and economic growth.Item Open Access مقومات المدن الجزائرية لتطبيق تسويق المدينة: نحو تنمية مقاصد سياحية ناجحة (التحديات والفرص)(Université de M'sila, 2013) مقري, زكيةThe present paper aims to shed light on one of the most modern marketing patterns, the territorial marketing especially cities marketing, which integrates the contents of governance and sustainable development concepts. It also aims to provide an integrated approach of managing the Algerian cities. In its practical aspect, the research works on the identification and definition of Algerian city Attractiveness through valuing the city territorial attractiveness (economic, natural and cultural) based on a strategic and promotional marketing Scheme. The study results show that the Algerian cities in general are experiencing a weak in many areas, but in the same time they possess the components to be in the ranks of the global cities, thus they need to concretize the will of the official authorities and support the stakeholders in implementing the director project of the city laying out.Item Open Access بناء الميزات التنافسية: المداخل والاستراتيجيات التنافسية(Université de M'sila, 2013) غزي, محمد العربيL’objectif de cet article est double. Il s’agit en premier lieu de procéder à une lecture minutieuse des fondements théoriques de chacune des approches stratégiques : l’approche proposée dans les années quatre-vingt par M. Porter, issue de l’analyse de l’économie industrielle dénommé aussi « approche marché » ; et l’approche fondée sur les ressources (Resources Based View), développée comme une théorie alternative, en défendant un postulat selon lequel les deux approches sont complémentaires. En second lieu, nous discutons la possibilité de combinaison des deux stratégies de base : coûts réduits et différenciation, la question est de savoir comment cette combinaison peut-elle être viable ? En essayant de répondre à cette question, nous proposons aussi de montrer que le débat autour des stratégies concurrentielles peut être dépassé, notamment à travers l’idée de polyvalence stratégique. Nous finirons par une proposition d’un modèle consensuel dit « double domination ».Item Open Access أثر جودة الخدمات المصرفية في اكتساب الميزة التنافسية للبنوك - دراسة حالة بنك الفلاحة والتنمية الريفية(Université de M'sila, 2013) عبد الرحيم, ليلىAt the beginning of this century the banking industry experienced rapid shifts which have affected the different banking systems in the world, necessitating it to get adapted to this new economic environment, and the adoption of effective strategies to cope with increasing competitive challenges. Thus, the development of banking services and attention to service quality and meeting the customer needs has become one of the main approaches to increase and develop the banks competitiveness.Item Open Access وسائل الدفع الالكتروني -دراسة قياسية لبنك القرض الشعبي الوطني-(Université de M'sila, 2013) طويطي, مصطفىThe banking activity is no Longer limited to playing the role of intermediary between the people and organizations that are in surplus and deficit of funds, but the need to develop means to link them by taking advantage of developments affecting communications where rapid exchange of data processing in order to get trust and satisfaction of customers. Thus, providing means characterized by speed and accuracy in performing financial transactions (withdrawal, payment, transfer, etc.). And as a result has been the development of electronic methods based on electronic processing of financial data. Among these we find the credit card issued by one of the specialized institutions for financial or banking institution. Making it available to its customers in a way that reflects the cash account balance in the form of digital data to enable it to pay its dues, or paying an obligation through electronic check which is intangible by nature.Item Open Access أثر تطبيق حوكمة الشركات على جودة المعلومات المحاسبية(Université de M'sila, 2013) عقاري, مصطفى; بوسلمة, حكيمةNowadays, there is a growing concern about corporate governance due to many reasons, the most important among them, administrative and financial corruption that characterized several big firms; as well as financial crises that affect major economic sectors around the world and which their repercussions are still ongoing up to now. There is, also, some skepticism about a lot of companies seeking to mergers and acquisitions. Several studies and researches have shown that the management of many companies such as (Enron, World Com, ...) used some of the accounting and financial practices in order to hide the facts from stakeholders. Those companies colluded with major audit firms to hide and distort the information associated with the operational performance, funding and investment, causing damage to investors, financial markets and the economies of nations. Therefore, this study aims to clarify the impact of corporate governance on the quality of the accounting information contained in the financial reports. In order to achieve this, we will discuss the concept of corporate governance and its goals, as well as the principles on which it is based. Finally, we will try to highlight how corporate governance can improve the quality of accounting information. This study concluded that the primary motivation for the application of corporate governance is to restore confidence in the accounting information, and that this can only be achieved by: - Ensuring the application of the accounting and auditing standards, - Enhancing the role of the externalItem Open Access استثمار مزايا التجمعات العربية الإقليمية لدعم وتطوير مسار التكامل الاقتصادي العربي في إطار منطقة التجارة الحرة العربية الكبرى(Université de M'sila, 2013) تواتي بن علي, فاطمةThe rapid international economic developments have contributed in serious reflection and increased the keenness of the Arab countries on the establishment of an Arab economic bloc, through which they can deal positively with these developments, and take advantage of opportunities, whether in trade or investment.Item Open Access الجباية والنمو الاقتصادي في الجزائر: دراسة قياسية(Université de M'sila, 2013) بلمقدم, مصطفى; بن عاتق, حنانإزداد النقاش ح دة بخصوص موضوع تدخل الدولة في الحياة الاقتصادية. بحيث يت م التمييز بين ع دة أنواع من تدخلات الحكومة في الاقتصاد، فهناك التدخل المباشر من خلال أنشطة الحكومة الإنتاجية والاستهلاكية، وهناك التدخل غير المباشر من خلال أدوات السياسة النقدية والمالية ضمن إطار السياسة الاقتصادية الكلية. وتهدف إلى تحقيق مجموعة من الأهداف عبر عنها الاقتصادي كالدور ضمن المربع السحري، في مقدمتها النمو الاقتصادي وذلك عبر أدوات من بينها السياسة الجبائية، ومن هنا استخلاص الدور الذي تلعبه الجباية، فهي تع د ورقة ها مة في يد الدولة تم ّ كنها من التأثير على المتغيرات الاقتصادية الكلية و استهداف مع دل النمو الاقتصادي.