العدد 02
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Item Open Access l’impact de l’introduction en bourse sur la politique de distribution des dividendes(Université de M'sila, 2016) Aissani, Elaarem; Bou Ciki, HalimaAu cours de notre élaboration de cette étude, nous avons devisé cette dernière on trois axes principaux , d’abord au premier axe de l’étude on a identifié les nécessaires objectifs et facteurs qui influencent la politique de distribution des dividendes et les différentes politiques adaptées pour distribuer les dividendes, ensuit nous sommes passés au deuxième axe pour traiter les grands traits du débat sur l’introduction en bourse, et en fin dans le troisième et dernier axe on a représenté un cas pratique pour savoir l’impact de l’introduction en bourse sur la politique de distribution des dividendes d’ALLIANCE ASSURANCE. L’étude a arrivée au résultat que l’introduction en bourse d’Alliance assurance n’a pas d’effet sur sa politique de distribution des dividendes.Item Open Access متطلبات نجاح مكافحة الفساد و الفقر في الجزائر في ظل الحوكمة(Université de M'sila, 2016) مهديد, فطيمة; حاجي, فطيمةThe corruption and poverty of the biggest challenges facing the world today, especially in light of the growing taking the principles of governance, and Algeria did not pay much attention to the fight against corruption and poverty in the beginning of economic reforms, but with the escalation of their unit and the emergence of negative on society, has become a concern to fight corruption and poverty is constantly increasing, so she a series of reforms since the nineties, and with the third millennium solutions adopted Algeria several policies to eliminate these phenomena, and have these reforms have contributed to the reduction of these phenomena but did not eliminate them entirely because of the range of challenges that still face the fight against corruption and poverty.Item Open Access المؤسسة الوقفية كنظام من الانظمة المالية في تمويل التنمية الغقتصادية(Université de M'sila, 2016) بدار, عاشور; خطابات, أمينةAnyone who has followed the status of the Algerian economy finds behave dangerously grants heading towards marked deterioration, and among the most prominent reasons why the Algerian economy is moving in this direction is the absolute dependence of oil primarily as a supplier of Treasury resources, after sounding the alarm by many authorities became aware of the parties involved the need to move towards other resources of the national Treasury for the purpose of bridging the growing expenses, and perhaps the most prominent of these funded treasury resources we find the moratorium, which is a source of important can contribute to cover a lot of expenses and contribute to the development of its various aspects and the most important of which the economic side of developmentItem 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 متطلبات حوكمة المؤسسات كالية للحد من ممارسات إدارة الأرباح - دراسة تحليلية-(Université de M'sila, 2016) قمان, عمر; نوارة, محمدThis study focuses on the distribution of profits and highlight their importance as one of the strategic decisions in the organization's policy, where there are several factors and considerations that governed and determined to be taken into account, such as the agency cost, taxes, the availability of liquidity at the enterprise level to cover the dividend ... etc all these and other factors have created a great dialectic between researchers and theorists, where many of the theories that attempted to explain the behavior of managers towards dividend policy emerged. The study attempts to show the impact of governance on the dividend policy, as a decisive arbiter in winning the discrepancy between the interests of shareholders and management, which reflect the governance of the group supervisory mechanisms on the foundation that will serve all actors in the organization, whether internal or external.Item Open Access صيغ التمويل الإسلامي كتوجه حديث للسياسة المالية للمؤسسة في الجزائر (عرض نموذج تطبيقي لتمويل مشروع وطني عن طريق الصكوك الإسلامية)(Université de M'sila, 2016) بدروني, عيسى; بادة, فاروقThe global financial system never was well, so how it can today provides solutions to the crises that it was the cause of them. how many countries that were resort to borrowing to finance their various projects, and at the same time it was suffering from a severe deficit in the public budget, forgetting that the most important risk management strategy is to distribute the risk to a wide range of investors. So perhaps the most important way to reach that is shares or sovereign instruments. The debt is payable (substance), meaning that the state bears all the risk, however to finance through Islamic financing formulas is the best and the finest who can solve the problems which the world-flops.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.Item Open Access أثر اختلال التمويل على نشاط المؤسسات العمومية في الجزائر (المؤسسات الصناعية و التجارية / الاقتصادية -نموذجا)(Université de M'sila, 2016) بوجلطي, عز الدين; عجابي, عمادConsidered the financial operations carried out by public authorities in Algeria from the collection of resources and the exchange of expenses utility that check by which economic and social policy, and included in the core document the state budget called, and besides this document, certain considerations, there are other financial documents such as ancillary budgets and special accounts for the Treasury restrict where some of the financial operations carried out by the state. It is noted that the economic costs vary significance depending on the political ideology of each country and economic conditions, and take these expenses a forms: final expenses (represented in subsidies submitted by the State for the benefit of economic institutions, as is the investment operations carried out by the state directly) and the expenses of temporary (containing on the loans granted by the state to the owners of economic projects to strengthen or expand productive activity)Item Open Access المؤسسة الجزائرية و الاستثمار المسؤول اجتماعيا بين الخيار و الحتمية - دراسة ميدانية لمجموعة من المؤسسات الخاصة-(Université de M'sila, 2016) بهلولي, سارة; قرفي, شافيةLa performance financiére ne suffit plus comme indicateur de mesurer le succés de l’entreprise. Mais y a d’autres normes de mesure globale de la performance parmis eux la performance sociale qu’est l’une des normes la plus importants d’ évaluer les entreprises est leur succés, car est une mesure du degré de l’engagement des entreprises dans la responsabilité social. Grace a cette recherche nous visons pour etudier l’engagement des entreprises algeriennes a leur responsabilite social vers les parties prenantes, a travers une étude empirique d’un groupe d’entreprises privées actives au lsecteur de l’electronique dans le wilaya de setif et bordj bou arreridj.Item Open Access الإشكالية الدولية لمواجهة أزمات النظام المالي الدولي "دراسة تطبيقية على التدابير الدولية"(Université de M'sila, 2016) نصر, محمدThe repercussions of the financial crisis on the international level, and regional impacts are increasing and what caused the recession in the global markets, reflected in the increasing number of bankruptcies of many big companies, it has been much debate about the causes of that crisis erupted Some have retained or invoiced to lax corporate governance mechanisms, in particular in the financial institutions, as well as the predominance of material values in financial transactions on the economic criteria established and the associated side of morality, which has been reflected in the expansion is exaggerated in the lending and borrowing on the grounds that it is the main manifestation of the credit crunch credit crisis and the mortgage crisis mortgage crisis, others may go back the occurrence of the global crisis to expand the use of fair value in the financial statements are prepared in an exaggerated manner and to reflect the excessive use of the rule of Me, along with what already has spread cases of manipulation and financial corruption and popping factors and manifestations of fraud were not exist before (Nagy and Cenker, 2007 )