Sciences Financières et Comptabilitè
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Item دور البنوك في تمويل المشاريع الاستثمارية دراسة بنك الفلاحة والتنمية الريفية(University of Ain Temouchent, 2025) عشير, رجاء; حسناوي, مريم; دحمان, وفاء"This study aimed to highlight the role played by banks in financing investment projects, which are consirdered one of the most important drivers of economic and social development in any country. The research focuses on how banks contribute to providing the necessary financial resources for investment projects through various loans and financing options, such as the Rafik and Tahadiloans,The study also emphasizes the importance of bank financing in supporting investment projects and its role in achieving sustainable economic development. The thesis concluded that commercial banks are essential partners in the success of investment projects, as they provide appropiate financing according to precise criteria that ensure the protection of both the banks and the investors rights, thereby contributing to accelerating economic growth and achieving financial balance"Item تكنولوجيا المعلومات والاتصال و دورها في تحسين مستوى الخدمات الصحية تطبيق(University of Ain Temouchent, 2025) بوحجلة, أسامة عبد الإله; شريقن, يوسف; غربي, صباحThis report constitutes the final document of the master's graduation project and focuses on the development of the ""OrdoTech"" application — an intelligent and innovative platform in the field of digital health, aiming to facilitate patients' access to medication in Algeria in a fast and secure manner. The application relies on modern technologies, including artificial intelligence, to address issues such as medicine shortages and access difficulties through various features like medication search, encrypted prescription submission, and communication between pharmacies for stock and information exchange. The application also offers advanced services such as prescription reading, therapeutic alternative suggestions, medication intake reminders, notifications about the availability of rare drugs, pharmacy ratings, and side-effect tracking. ""OrdoTech"" includes a dedicated space for medical and pharmaceutical representatives and doctors to facilitate professional communication and provide accurate information on available medications and their alternatives. The project aims to enhance healthcare quality, modernize distribution chains, and strengthen coordination among various stakeholders in the pharmaceutical sector in Algeria.Item تقييم الأداء المالي للمؤسسة الإقتصادية بإستخدام ادوات التحليل المالي"دراسة ميدانية لمؤسسة حمود بوعلام(University of Ain Temouchent, 2025) بلخراج, محمد جعفر الصادق; بطيوي, نسرين"This study aims to highlight the effectiveness of financial analysis tools in evaluating the financial performance of economic institutions in Algeria. To achieve the objective of the study, the descriptive-analytical method was adopted by preparing a questionnaire and distributing it to a sample of 30 employees at the Hamoud Boualem company in the Wilaya of Aïn Témouchent. The sample included (a chartered accountant, an auditor, and employees from the finance and accounting department) during the month of April 2025. The study concluded that financial analysis tools provide a comprehensive and objective picture of financial performance and assist management in making effective strategic decisions. Moreover, the regular use of these tools enhances transparency, strengthens internal control, and improves the financial performance of Algerian economic institutions. "Item دور القطاع الخاص في تحسين النمو الإقتصادي بالجزائر دراسة تحليلية فترة 1990_2021(University of Ain Temouchent, 2025) عبد اللاوي, ميلود أيوب; طيبي, خديجةThis dissertation aims to study and analyze the role of the private sector in enhancing economic growth in Algeria, based on the importance of this actor in stimulating the dynamics of development, especially in light of the transformations witnessed by the national economy since the adoption of the market economy approach,This issue represents a central focus in current economic policies, as Algeria faces the challenge of transitioning from a rent-based economy reliant on hydrocarbons to a productive, diversified economy based on private initiative and investment, The study examined the theoretical framework of the relationship between the private sector and economic growth, then focused on the reality of policies, reforms, and structural obstacles facing the private sector in Algeria. It concluded that the private sector's contribution remains weak due to a poor business environment and financing difficulties, stressing the need to improve the investment climate and strengthen the partnership between the state and the private sector to achieve sustainable economic growth.Item Étude technico-économique d'un système de ventilation solaire photovoltaïque SIGA-VS(University of Ain Temouchent, 2025) ميموني, شيماء; مزيان الزعيبلي, روضة ياسمين; بن سعد, بوراسية"Solar ventilation represents an innovative and sustainable solution for improving thermal comfort and indoor air quality while reducing building energy consumption. This thesis explores solar ventilation as an innovative solution to improve thermal comfort and indoor air quality while contributing to energy efficiency in buildings. It presents the basic principles of ventilation, its different types (natural, mechanical, and hybrid), before focusing on solar ventilation and its main components: fans, photovoltaic panels, batteries, charge controllers, etc A dimensioning methodology is developed through a concrete case study in a classroom in Algeria, allowing for the assessment of air flow requirements, fan power, and the design of an adapted photovoltaic installation. Finally, a market study and a business model are proposed for the creation of a startup specializing in the sale and installation of solar ventilation systems. The analysis shows that this technology is not only enviro"Item أثر خدمات المصرفية الإلكترونية على الأداء امالي للبنوك التجارية في الجزائر خلال الفترة 2004_2023 دراسة قياسية(University of Ain Temouchent, 2025) وشان, محمد; بلوادي, مصطفى لطفي; بطوي, نسرين"This study aims to highlight the impact of electronic banking services on the performance of commercial banks in Algeria during the period from 2004 to 2023. The study adopts a descriptive analytical approach to first examine the reality of electronic banking in Algeria. Secondly, an econometric analysis is conducted to clarify the nature of the relationship between electronic banking indicators and the financial performance of commercial banks in Algeria in both the short and long term using the ARDL model. The study concludes with the following key findings: there is a positive relationship between ATMs (ATM), the commercial bank branch index (BRN), and the granted loans index (CRD) with the financial performance index of banks (ROA). However, there is an inverse relationship with the non-performing loans index (RISK) in both the short and long term."Item سياسة منح القروض و تسيير مخاطر الائتمان دراسة حالة البنك الجزائري الخارجي(University of Ain Temouchent, 2025) دربال, سارة; جبوري, نسرين; بنونة, سامي محمدThis study focused on analyzing the loan granting policy as one of the fundamental pillars of banking activity. Loans are a key tool for stimulating investment and generating profits for the bank, while also aiming to reduce the risks associated with clients failing to meet their financial obligations. Loan approval relies on a comprehensive and precise analysis of the legal, financial, and economic data of the institutions requesting financing, as this forms the foundation upon which lending decisions are based. Keywords : Loans , Bank loans and their risks, Credit, Guarantees, Risk centralization 82Item دور عصرنة الإدارة الجبائية في رفع و تحسين مستويات التحصيل الضريبي دراسة ميدانية بمركز الضرائب _ عين توشنت(University of Ain Temouchent, 2025) حدو, رضا; بن مقران, مروان; عبد الباقي, حياةThis study aims to highlight the extent of the contribution of the modernization of tax administration and its role in increasing the levels of tax collection. To achieve these objectives, the descriptive approach was used to describe the phenomenon under study and the analytical approach to analyze the questionnaire phrases and statistical data at the level of the Ain Temouchent Tax Center. One of the most important results reached is that the commitment to applying modernization methods and the facilities they bring through the introduction of information technology to various departments leads to an increase in the levels of tax collection, whether through facilitating the declaration and payment processes or through activating electronic control in recovering evaded funds. The study recommends. simplifying administrative procedures related to tax collection by simplifying and clarifying the laws to make them easier for taxpayers to understand. It also recommends focusing on ongoing training for various employees to enable them to adapt to ongoing developments in the pursuit of modernizing tax administration.Item مدى إعتماد محافظي الحسابات على معايير التدقيق الجزائرية في عملية التدقيق(University of Ain Temouchent, 2025) بن يخلف, يمينة; قاضي, بشرى; بطيوي, نسرينThis study aims to highlight the extenet to which auditors rely on Algerian auditing standards in the auditing process ,to acheive this goal ,a questionnaire was distributed to a sample of 30 employées ( accountants, certified accountants , accounting experts and university professors specailizing in accounting and auditing ) in february 2025 . The descriptive anlytical approach and the spss statistical program were used to anlyze the study results . The study concluded that : Algerian auditing standards contribute significanty to improving the quality and credibility of financial reports , as Well as to developing the auditing profession , especially in keeping pace with technological developments . This has oblige auditors to rely on them extensively when performing their dutiesItem البلوك تشين كتوجه نحو الحوكمة الإلكترونية للحد من المحاسبة الإبداعية السلبية. دراسة التحليلية لحالة الإمارات العربية المتحدة في تطبيق البلوك تشين(University of Ain Temouchent, 2025) شينون, أيوب مروان; بوبصلة, إلياس; غربي, صباحItem التمويل البنكي للمؤسسات الصغيرة والمتوسطة(University of Ain Temouchent, 2025) بولفراد, محمد عبد الجليل; حلموتي, سمير; ملوح, محمدThe small and medium-sized enterprises (SMEs) sector is one of the fundamental pillars of support for the national economy, because of its vital role in achieving economic and social development. However, this sector continues to face many challenges and difficulties that hinder its activity and threaten its sustainability. The problem of financing is one of the main obstacles, constituting a major obstacle to the growth and development of these companies. In order to overcome this challenge, the owners of these companies turned to banks, because of their central role in financing SMEs through the granting of loans. This subject was highlighted in the practical study based on the data available from the National Agency for the Support and Development of Entrepreneurship in Ain témouchent.Item حتمية تنمية الصادرات خارج المحروقات وأثرها على النمو الإقتصادي في الجزائر(University of Ain Temouchent, 2025) بعيليش, خيرة سارة; مولكرالوة, وفاء; طيبي, خديجةThis study aims to achieve export development outside the hydrocarbon sector and its impact on economic growth in Algeria. To shed light on this, we raised the following question: To what extent can the Algerian economy overcome its dependence on hydrocarbons by diversifying its exports during the period 2000-2022? This is considered an essential strategic option to achieve economic growth in Algeria, especially in light of the national economy's heavy dependence on hydrocarbon revenues, which makes it vulnerable to sharp fluctuations in global markets. The study addresses the reality of Algerian foreign trade, highlighting the weak contribution of non-oil sectors such as industry, agriculture, and tourism to export development. It also highlights the need to adopt effective policies and clear mechanisms aimed at supporting these sectors and diversifying sources of income by stimulating local production, improving the competitiveness of Algerian products, and enhancing openness to foreign markets. The study confirms that diversifying exports outside of hydrocarbons constitutes a fundamental pillar for achieving comprehensive economic development by increasing job opportunities, reducing the trade deficit, and achieving a more stable economic balance in the long termItem الأزمات المالية وأثرها علي النمو الإقتصادي للجزائر(University of Ain Temouchent, 2025) قمرة, إكرام; بوكراع, محمد أيمن; طيبي, خديجة"This study aims to determine the extent of the impact of financial crises on some economic variables in Algeria during the period from 1990 to 2022. The study showed a relationship between financial crises and economic growth, inflation, and the trade balance. It also demonstrated that crises have .a negative effect on Algeria’s economic growth"Item دور جودة المعلومات المالية في تحسسين الاداء المالي للمؤسسة الاقتصادية دراسة حالة شركة التامينات الجزائرية(University of Ain Temouchent, 2025) بلخضر مامية, بشرى; بلحسين, جوهر; بنونة, محمد سامي"This memorandum aims to study the impact of financial information quality on the evaluation of financial performance in economic institutions, with a focus on a case study of the Algerian Insurance Company (CAAT), Aïn Témouchent branch. The study is divided into two parts: theoretical and practical. In the theoretical part, the study addresses the foundations and concepts related to financial information and its quality, as well as approaches to financial performance evaluation and measurement methods, emphasizing the role of accounting information as a strategic tool to support financial decision-making. In the practical part, the financial data of CAAT for the period 2019–2022 was analyzed using financial performance indicators to assess management efficiency. The findings show that improving the quality of financial information significantly contributes to providing an accurate and objective evaluation of financial performance, and enhances the organization's ability to plan and make effective decisions."Item دور التكنولوجيا المالية في تعزيز الشمول المالي في البنوك التجارية(University of Ain Temouchent, 2025) العابد, محمد وليد; مرني صنديد, جواد; بنونة, محمد ساميThis study aims to analyze the role of financial technology (Fintech) in enhancing financial inclusion within commercial banks by facilitating access to financial services and improving efficiency. The study adopted a descriptive-analytical approach by reviewing relevant literature and analyzing digital indicators related to Fintech adoption. Results showed a clear improvement in financial accessibility due to digital solutions such as e-wallets and mobile applications. There was also a noticeable expansion in the use of digital banking products like cards and point-of-sale terminals, contributed to broadening the base of beneficiaries. However, identified regulatory and bureaucratic barriers hindering wider expansion, along with weak digital infrastructure in some areas. Furthermore, the lack of financial and digital literacy among target groups, especially in remote regions, limits the full benefits of Fintech."Item مساهمة الافصاح المحاسبي في تحسين الامتثال الضريبي(University of Ain Temouchent, 2025) شزيف, هيبة جيهان مرال; بوزيد, زينب رميساء; بوغازي, إسماعيلThis study aims to analyze the relationship between accounting disclosure and tax compliance in Algerian economic institutions. To achieve this objective, we conducted a field study on a sample of 30 economic institutions. The study adopted a descriptive and analytical approach, using a questionnaire as the primary tool for data collection. After analyzing and interpreting the questionnaire results, we reached several conclusions, the most important of which is: that improving the quality of accounting disclosure significantly and directly contributes to raising the level of tax compliance. Moreover, economic institutions implement the financial accounting system and disclosure in accordance with its requirements, and they continuously strive to adhere to updates related to taxation."Item المصارف الإسلامية و جدلية التنمية المستدامة(University of Ain Temouchent, 2025) عقبي, مروى; نڨادي, آية; طيبي, خديجة"This study aims to explore how Islamic banks contribute to achieving sustainable development, with a particular focus on Al Baraka Banking Group using annual data for the period from 2012 to 2022, and the Jordan Islamic Bank from 2012 to 2021, The results show that both financial institutions actively contribute to enhancing social responsibility, which complements the path toward sustainable growth and helps achieve its objectives. This is done through their engagement in economic, social, and even environmental activities by financing and supporting vital sectors and working on their development. These efforts also reflect the commitment of Islamic banks to the principles of Islamic Sharia, which encourage social justice and achieving balance, making them a key player in reaching the three dimensions of sustainable development."Item الجباية العقارية في الجزائر دراسة حالة(University of Ain Temouchent, 2025) بوتليليس, خديجة; عبد الباقي, حياةThis study aims to analyze the current state of property taxation in Algeria by identifying structural and functional deficiencies within the system, assessing its financial performance, and exploring prospects for reform in light of ongoing developmental challenges. The research adopts a descriptive-analytical methodology, complemented by a practical component that allowed for the diagnosis of major dysfunctions, particularly the lack of coordination among stakeholders, the absence of an accurate and updated property database, and a complex legal framework coupled with insufficient taxpayer awareness. Findings reveal that property taxation remains a weak source of revenue for the state treasurydespite the country’s significant real estate potential. This underscores the gap between the available fiscal base and actual revenue collection. The study further demonstrates that implementing modern tax collection mechanisms and streamlining the legal framework can significantly improve the efficiency and performance of the property tax system.Item دور الطرق الكمية في تسيير السيولة في البنك(University of Ain Temouchent, 2025) بن شعايب, يوسف سيف الاسلام; عده خير, الدين سليمLiquidity is a fundamental element to ensure a bank،s ability to meet its financial obligations and maintain financial stability. This study aims to assess the effectiveness of quantitative methods in enhancing bank liquidity، using the case of the Bank of Agriculture and Rural Development (BADR). The analysis is based on monthly data from January 1، 2022، to December 31، 2025، sourced from Bloomberg. To achieve the study،s objectives، an experimental approach was adopted by applying the Box & Jenkins model through the statistical software EViews 13 to forecast liquidity demand. The findings reveal that quantitative models offer greater accuracy in prediction compared to traditional approaches، with the Box-Jenkins model proving to be the most suitable for short-term liquidity forecasting.Item تواجه الاستراتيجي لمنظمات العمال نحو تطبيق ذكاء لاعمال لتحقيق براعة تنظيمية(University of Ain Temouchent, 2025) بن شيخ, يحي; بدرالدين, محمد أيمن; غربي, صباح"This study aims to explore the role of business intelligence, represented by its dimensions: data warehouse, real-time analytical processing, and competitive intelligence, and its impact on achieving organizational excellence at the Beni Saf Cement Plant in Ain Temouchent. To achieve this goal, a descriptive and analytical approach was adopted, using a questionnaire as a tool to collect data from a sample of 31 employees. The data were analyzed using the SPSS statistical program (version 26). The study reached a set of theoretical and applied results, the most prominent of which is the statistical significance of the business intelligence dimensions on organizational agility. One of the most important recommendations of the study is the need to expand the scope of use of business intelligence systems within the organization to help build organizational agility