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اثر المؤشرات المالية على أداء أسهم الشركات المدرجة في السوق المالي السعودي
(University of Ain Temouchent, 2026) يوسفي وفاء صبرينة; جلطي وفاء; بلغزلي جهاد
LA CAAR أثر تطبيق القواعد الاحترازية على النتائج في شركات التأمين : دراسة تحليلية للفترة 2015-2024 على مستوى شركة
(University of Ain Temouchent, 2026) كحلي سماعين; بن ساولة لينة شيراز; بوغازي إسماعيل
The study aims to highlight the positive impact of applying precautionary rules and
optimal employment of relevant financial assets on the results of insurance companies in light
of a market full of risks, local and international challenges, and fierce and sometimes unfair
competition that reflects negatively on the turnover of insurance companies. In addition to the
fact that the application of these rules is considered a legal necessity in the first place and its
role in enhancing the financial solidity of the companyit has another impact that appears
through the significant contribution in shaping the final result of the company by creating
provisions for those technical obligations distributed over many years, as well as maximizing
the financial results generated by various Financial investments, and to achieve the objectives
of the study, a field study was conducted at the level of La caar Company which includes in
its central administration the department of finance and asset management and the department
of management control, the first concerned with the management of assets and the second
with the technical management of liabilities, so the field study method was followed by
collecting various information and annual reports, then carrying out an analytical study of the
development of indicators of precautionary rules, as well as a standard study to demonstrate
the positive impact of the application of those rules on results at la caar, The study proved the
hypothesis that applying these rules contributes to the company’s net result, and in particular
the management of the company’s financial assets has become a financial leverage that
contributes effectively to raising the company’s net result and enhancing the solvency margin.
Le role de la numération dans le développement et la simplification des transactions comptables
(University of Ain Temouchent, 2026) معمر امينة; مكيد مريم; حمد سامي بن نونة
The first part of this study examines the digital transformation in the field of accounting. It demonstrates
that this evolution extends far beyond a simple modernization of tools, deeply redefining the core
practices of the accounting profession. The integration of advanced technologies—such as Enterprise
Resource Planning (ERP) systems, specialized software, Robotic Process Automation (RPA), Artificial
Intelligence (AI), and cloud computing—automates repetitive tasks, drastically reduces errors, and
accelerates processing times. Consequently, it repositions accountants as strategic analysts and
advisors, generating measurable gains in the reliability, speed, and overall quality of financial information.
The second part focuses on the Algerian legal and regulatory framework governing employers and
self-employed workers. It provides a detailed overview of the compliance requirements related to the
CNAS for salaried employees, the CASNOS for non-salaried professionals, and the tax administration
under the Single Flat-Rate Tax (IFU) scheme. These three frameworks mandate precise periodic
declarations, regulated contribution rates, and strict deadlines; failure to comply results in significant
financial penalties and legal sanctions.
Overall, this synthesis establishes a clear diagnosis: the real administrative and fiscal complexity faced by
businesses is effectively countered by concrete digital solutions, thereby fully justifying the strategic value
of an innovative startup in this environment.
مساهمة التكنولوجيا المالية في تعزيز الشمول المالي
(University of Ain Temouchent, 2026) فارسي لبنى; حولية يحي
This study explores the role of Financial Technology (FinTech) in enhancing financial inclusion, focusing on the "National Savings and Reserve Fund" (CNEP-Bank) experience. The theoretical framework examines FinTech concepts, financial inclusion fundamentals, and how modern technologies bridge the gap in banking access globally and specifically in Algeria. It also reviews previous literature in Arabic, French, and English to provide a comprehensive academic context. The empirical part centers on CNEP-Bank through a field study at the Ain Temouchent branch. This section assesses the adoption of digital solutions and their impact on expanding the customer base and improving service quality. The study concludes that digital transformation is the primary driver for achieving sustainable financial inclusion within the Algerian banking sector.
رقمنة الإدارة الجبائية وأثرها على التحصيل الضريبي دراسة حالة مركز الضرائب عين تموشنت
(University of Ain Temouchent, 2026) عمامرة إيمان; بومدين بشرى أسماء; عبد الباقي حياة
This study aimed to highlight the impact of tax administration digitalization on tax collection through a field study conducted at the Tax Center of Ain Temouchent. This study emerged in light of the rapid digital transformations witnessed worldwide, which prompted tax administrations to adopt modern digital systems in order to improve the quality of tax services, simplify procedures, enhance transparency, and increase the efficiency of tax collection.
The study adopted both the descriptive and analytical approaches. The theoretical part addressed the concepts related to tax administration digitalization and tax collection, while the practical part relied on distributing a questionnaire to the employees of the Tax Center of Ain Temouchent. Data were analyzed using IBM SPSS Statistics software in order to measure the impact of digitalization on tax collection and to test the study hypotheses.
The study findings revealed the existence of a statistically significant relationship between tax administration digitalization and tax collection. The results also confirmed a positive impact of digitalization on improving the tax collection process through simplifying procedures, accelerating file processing, improving service quality, strengthening tax control, and reducing tax evasion. In addition, the findings showed that the success of digitalization depends on the availability of digital infrastructure, the training of human resources, and the comprehensive implementation of digital systems across various tax departments