Sciences Financières et Comptabilitè
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Item دور تفاعل الإيرادات الجبائية غير النفطية و الانفاق الحكومي في تعزيز النمو الاقتصادي المستدام في الجزائر ( دراسة قياسية)(University of Ain Temouchent, 2026) حدو شيماء; شمنتل أصالة; مناد بولنوار إلياس زكرياءThis study aimed to analyze the impact of non-oil tax revenues and government expenditure on economic growth in Algeria during the period 2000-2024, with a particular focus on examining the interactive effect between the two fiscal policy variables. To achieve this objective, the Autoregressive Distributed Lag (ARDL) model was employed to investigate the relationship in both the short and long run. The findings revealed the existence of a long-run equilibrium relationship between nonoil tax revenues, government expenditure, and economic growth, as confirmed by the significance of the error correction term and the speed of adjustment toward equilibrium following economic shocks. The results also indicated that non-oil tax revenues exert a negative and statistically significant effect on economic growth when considered independently, both in the short and long run. In contrast, government expenditure demonstrated a positive and significant impact on economic growth in the long run, despite exhibiting a negative effect in the short run. Furthermore, the study showed that the interaction variable between non-oil tax revenues and government expenditure has a positive and statistically significant effect on economic growth in both the short and long term. This finding suggests that the effectiveness of tax revenues depends largely on the efficiency with which they are allocated toward productive public expenditure. The study concluded that achieving sustainable economic growth in Algeria depends not only on increasing non-oil tax revenues, but also on improving the efficiency of government expenditure and strengthening coordination between the two sides of fiscal policy. Such measures would contribute to diversifying revenue sources and reducing dependence on the hydrocarbon sector.Item دور التكنولوجيا المالية الاسلامية في تحقيق الشمول المالي(University of Ain Temouchent, 2026) الحوسين محمد; حدو منال; عمار درويشThis study aims to analyze the possibility of implementing Islamic Financial Technology (Islamic FinTech) to achieve financial inclusion in Algeria through a comparative study of the Saudi and Malaysian experiences. The study relied on the descriptive analytical method and the comparative method to highlight the role of Islamic FinTech in expanding access to financial services and enhancing financial inclusion. The study concluded that Islamic FinTech is an effective tool for achieving financial inclusion, especially with the rapid digital transformation in the financial sector. It also showed that the success of the Saudi and Malaysian experiences is linked to the availability of an appropriate regulatory framework, advanced digital infrastructure, and support for Islamic financial innovation. Regarding Algeria, the study found that the country has significant potential to develop Islamic FinTech; however, its success depends on improving the legal framework, strengthening digital infrastructure, and enhancing financial and digital literacy.Item تقييم اثر التمويل الاسلامي على مؤشرات الشمول المالي_دراسة قياسية لدول محلس التعاون الخليجي(University of Ain Temouchent, 2026) مقداد خديجة; اعمر بلبشير اسية; مسكيني انسThis study aims to demonstrate the impact of Islamic finance on expanding financial inclusion in the Gulf Cooperation Council (GCC) countries during the period from 2011 to 2022. It employs a panel model and the Fully Corrected Least Squares (FMOLS) method. The Islamic finance index, the government spending index, and the inflation rate were used as independent variables, while the dependent variable, financial inclusion, was measured by the number of bank depositors per 1,000 adults. The study concludes with several key findings, most notably that Islamic finance positively impacts financial inclusion in the GCC countries, which are considered leading nations in the field of Islamic finance.Item دور التدقيق الداخلي البنكي في التحكم بالمخاطر البنكية _دراسة ميدانية بنك الفلاحة والتنمية الريفية لعين تموشنت(University of Ain Temouchent, 2026) بن سعد رميساء; بن يطو سكسنة; مبسوط هواريةThis study aims to highlight the role of internal bank auditing in controlling banking risks by clarifying its contribution to strengthening internal control and reducing the risks faced by banks, as well as emphasizing its importance in improving banking performance and ensuring the integrity of financial and administrative operations within the bank. The study adopted the descriptive analytical method. The questionnaire was used as a data collection tool and was distributed to a sample consisting of 45 employees of the Agricultural and Rural Development Bank, in addition to 10 professors from the Department of Finance and Accounting. The collected data were statistically analyzed using SPSS software. The study concluded that internal bank auditing plays an effective role in controlling banking risks, as it contributes to detecting errors and deviations, enhancing the effectiveness of the internal control system, reducing potential risks, and improving efficiency and transparency, which positively reflects on banking performance and the achievement of the bank’s objectives.Item التحول نحو الطاقة النظيفة وأثره على استقرار أسواق النفط(University of Ain Temouchent, 2026) لعرج سارة; بن مقران شرف الدين; بن طوير نعيمةThis study aims to analyze the impact of the transition toward clean energy on the stability of global oil markets by examining the dynamic relationship between alternative energy indicators and crude oil price volatility during the period from 25/02/2022 to 06/04/2026 using daily data. The study relied on a set of financial variables, including the Brent crude oil index (Brent), the S&P Clean Energy Index, the U.S. Dollar Index (DXY), the Volatility Index (VIX), and the S&P 500 index. To measure volatility dynamics, the EGARCH model was employed due to its ability to capture asymmetric shocks and the leverage effect. The findings revealed that oil markets are characterized by high volatility persistence, with positive shocks exerting a stronger effect than negative shocks, confirming the existence of a limited leverage effect. The study also showed that the transition toward clean energy imposes structural pressures on oil markets by influencing global demand expectations, without leading to a complete replacement of oil in the short run. Therefore, the study highlights the importance of adopting economic diversification policies and integrating climate risks into financial governance frameworks.Item دور تكنولوجيا المعلومات والإتصال في تحسين جودة المؤسسات الإقتصادية(University of Ain Temouchent, 2026) محمد عمراني; سي محمد فايزةThis study aimed to identify the role of Information and Communication Technology (ICT) in improving the quality of economic institutions, whether industrial, commercial, or service-oriented. To achieve this objective, the study relied on the following dimensions: databases, software, communication networks, and human resources, as they represent the key outputs of ICT. The study adopted the descriptive-analytical approach and used a questionnaire as the main research tool. The questionnaire was distributed to a sample of 55 employees to collect the necessary data and information. The findings revealed a positive and statistically significant effect of ICT on improving the quality of economic institutions. Accordingly, it has become essential for these institutions to adopt technology and keep pace with modernization and its ongoing developments.Item دور سياسة الأجور في تحديد وعاء الضريبة على الأجور(University of Ain Temouchent, 2026) جبار بغداد; عبد الرحيم ناديةThis sud aims to highlight the role of wage policy in determining the taxable base of the personal income tax on salaries and wages within Algerian economic enterprises. It focuses on explaining the relationship between the different components of payroll taxes. The study examines the calculation of payroll taxes. The study examines the theoretical framework of wage policy, including its concept, objectives, components, and legal regulations, as well as the payroll tax system, its calculation mechanisms, and the taxable and non-taxable income elements. The research adopts a case study approach through an empirical application in a wholesale pharmaceutical products company. The analysis focused on the wage system implemented by the company and the impact of basic salaries, bonuses, and allowances on the determination of the taxable income base. The findings reveal a direct relationship between wage policy and the taxable income base, as wage components and compliance with tax regulations contribute to ensuring tax compliance and avoiding financial penalties and tax-related errorsItem التكنولوجيا المالية في القطاع البنكي الجزائري:التحديات و الفرص(University of Ain Temouchent, 2026) كلاش اية; محياوي اية; زايدي اسامة شهابThe current study aims to examine the challenges and opportunities facing Algerian banks in implementing financial technology. A qaulitative study was conducted using interviews with employees of the Banque Extérieure d’Algérie (BEA). Ain Temouchent branch Data analysis was preformed using the « MAXQDA V 24 » software. Key findings include: weak infrastructure, limited digital literacy and inadequate training among some employees, the need to adopt modern technologies, improved operaction efficiency, and cost reduction.Item اثر التحول الرقمي على ربحية الينوك التجارية في الجزائر خلال الفترة 2004-2024 _دراسة قياسية(University of Ain Temouchent, 2026) شيخ ميلود شهيناز; حاج عاشور فتيحة فيروز; بطيوي نسرينThis study aims to clarify the impact of digital transformation on the profitability of commercial banks in Algeria during the period 2004_2024 using the ARDL model in the short and long term, as the descriptive analytical approach was relied upon to clarify the reality of digital transformation and profitability in Algerian commercial banks. Accordingly, the study concluded the following most important results: There is an acceptable statistically significant direct relationship between automated teller machines (ATM), electronic payments (ATCI), instant electronic payment system (ARTS), commercial bank branches (BRN), and loans granted by banks (CRD) with return on Therefore, we conclude that there is interest in providing electronic banking services by banks and that they are efficient, which is why they have contributed to increasing the profitability and performance of commercial banks in AlgeriaItem العلاقة بين العائد والمخاطرة وفقا لنموذج تسعير الأصول الرأسمالية -دراسة تطبيقية على عينة من الشركات المدرجة في بورصة السعودية(University of Ain Temouchent, 2026) خلافي فريال سناء; مسكيني انسThis study aims to examine the accuracy of the Capital Asset Pricing Model (CAPM) in assessing the risk-return relationship in the Saudi financial market, through an applied analysis of four banks listed on the Saudi Stock Exchange during the period 2022–2025: Al Rajhi Bank, Riyad Bank, Al Ahli Saudi Bank, and Arab National Bank. The study further seeks to demonstrate the role of the beta coefficient in measuring systematic risk and determining required stock returns within the specific context of the Saudi market. The study reached the following findings: A significant divergence was found between CAPM-predicted returns and actual realized returns. Riyad Bank and Arab National Bank fell considerably short of model expectations, Al Ahli Bank recorded a negative actual return despite positive forecasts, while Al Rajhi Bank demonstrated relative resilience against the model's sharply negative predictions. Beta analysis classified Al Rajhi Bank as an aggressive stock (β = 1.198), whereas the other three banks exhibited defensive characteristics with negative beta values. The study concludes that the risk-free rate of return in Saudi Arabia frequently exceeds expected equity returns, which may explain a rational investor preference toward safer and more viable alternative investment instruments.Item The role of Artificial Intelligence in Improving The Quality of Financial Statements(University of Ain Temouchent, 2026) بن مقران سعاد; طيبي مريم; بن صابر سليمان أسماءThis study aimed to analyze the role of AI in improving the quality of financial statements. We present the implication of AI in the Accounting field through the various technologies used. To test this impact, We used a questionnaire in the applied section to ascertain the views of a group of professionals and academics regarding the extent to which AI technologies affect the quality of financial statements through both positive and negative impacts. The study's findings concluded that the use of AI improves the quality of financial statements by detecting errors and manipulations in a timely manner, While also helping to increase accuracy and transparency and expedite the process of Accounting treatment and financial statements preparation.conversely, the study also revealed some drawbacks, such as weak technological infrastructure and a lack of personnel qualified to handle advanced technologies.Item أجهزة الدعم والمرافقة ودورها في تفعيل الفكر المقاولاتي في الجزائر : دراسة حالة الوكالة الوطنية لدعم وتنمية المقاولاتية لولاية وهران(University of Ain Temouchent, 2026) العابدي محمد حسين; خلادي سيد علي; بلحية يمينةThis study aims to analyze the role of support and accompaniment mechanisms in promoting entrepreneurial thinking in Algeria, through a case study of the National Agency for the Support and Development of Entrepreneurship (NESDA) in the Wilaya of Oran. To achieve this objective, the descriptive-analytical method was adopted, based on field data related to the agency's operational mechanisms, particularly those concerning project financing stages and the scoring system used for evaluation. In this context, the empirical study consisted of tracking an investment project within the agency, from the registration and training phase to evaluation, financing, and follow-up. The project's economic feasibility was also assessed using financial indicators, in addition to applying the scoring system to determine its eligibility for funding. The study concluded that NESDA plays an effective role in supporting and financing economically viable projects through precise evaluation mechanisms that help select projects with high chances of success. The results also showed that enhancing the effectiveness of these mechanisms requires improving the business environment, simplifying administrative procedures, and strengthening continuous support for project holders.Item أثر القطاع الزراعي على الأمن الغذائي (دراسة قياسية) بدول شمال افريقيا خلال الفترة 2000 الى غاية 2023(University of Ain Temouchent, 2026) ماحي لبنى; بن حدو آمنةThis study to analyze the nature o the relationship between the agricultural sector and food security in North African countries (Algeria, Morocco, Tunisia, Egypt, and Libya) over the period 2000-2023, The agricultural sector is considered a fundamental pillar for achieving food security, as it represents the main source of domestic food production, contributes to reducing dependence on food imports, and supports economic and social stability. The study adopts a descriptive and econometric analytical approach, using a set of economic indicators to measure the phenomenon under investigation, through the estimation of a PANEL CS-ARDL model. The findings highlight the necessity of developing the agricultural sector and strengthening local production as an effective strategy to reduce reliance on food imports and enhance food security in the region.Item النمذجة القياسية لأثر الاستثمار الأجنبي المباشر على التنويع الاقتصادي في الجزائر خلال الفترة (1996-2024)(University of Ain Temouchent, 2026) أحمد كريم; بلحية يمينةThis study aims to analyze the impact of foreign direct investment (FDI) on economic diversification in Algeria over the period 1996-2024, using the Autoregressive Distributed Lag (ARDL) approach. The analysis examines both short-run and long-run relationships between the Herfindahl-Hirschman Index (HHI) as the dependent variable, and foreign direct investment (FDI), domestic credit to the private sector (DC), GDP per capita (GDPP), and trade openness (TO) as independent variables. The findings reveal the existence of a long-run equilibrium relationship among the variables. Results indicate that FDI has a significant negative effect on economic diversification, whereas domestic credit and trade openness have positive and significant impacts. In contrast, GDP per capita shows a negative effect, reflecting the rentier nature of the Algerian economy. Short-run results also show mixed effects. Accordingly, the study recommends redirecting foreign investment toward productive non-hydrocarbon sectors and strengthening private sector financing to support economic diversification in Algeria.Item الادارة الالكترونية و دورها في تحسين جودة خدمات الرعاية الصحية(University of Ain Temouchent, 2026) تورابي زهرة احلام; زقرار وفاء; حولية يحيىElectronic management has brought about a quantum leap and a real revolution in the traditional management functions, thus contributing to upgrading the management method and the services provided for the better. This study aimed to diagnose the role of electronic management in quality of Healthcare Services, because of as contribution to reducing the time for completing tasks as well as the cost of performance because it contributes to achieving financial savings for the institution. The field study was conducted at Berrebie Abdelkader Hospital in hammam bouhdjar in order to identify the employees' opinions about the electronic administration and its role in improving the service. The questionnaire was prepared and distributed to the employees of the institution to clarify the relationship between both electronic management and health services, using appropriate statistical methods and analyzing and testing hypotheses using the statistical program. (spss) Plusieurs conclusions importantes ont été tirées, notamment : La mise en place de l’administration électronique a entraîné une diminution des services traditionnels, auparavant limités à l’emplacement et aux horaires de l’établissement. Désormais, les citoyens ont accès aux services où qu’ils soient, en un temps record et 24 h/24. Il existe une corrélation statistiquement significative entre le rôle de l’administration électronique et l’amélioration de la qualité des services de santé. La mise en place de l’administration électronique a contribué à accroître l’efficience et l’efficacité de la gestion générale de l’hôpital en rationalisant les services aux patients, en réduisant les procédures et en accélérant la prestation des services.Item عين تموشنت BADR الشمول المالي في ضوء التحول الرقمي للقطاع البنكي دراسة حالة بنك الفلاحة و التنمية الريفية(University of Ain Temouchent, 2026) قوراري حنان; جلولي نورة; محمد بوطوبةThis thesis examined digital transformation and its role in enhancing financial inclusion, with an applied study on Bank of Agriculture and Rural Development, aiming to highlight the importance of digitalization in developing banking services and facilitating access to them. The first chapter focused on the theoretical framework by explaining the concepts of digital transformation and financial inclusion, as well as the relationship between them, while emphasizing the role of modern technology in improving banking services and increasing their efficiency. The second chapter was devoted to the applied study of the bank, presenting the main digital services it adopts and their role in facilitating banking transactions and improving the quality of services provided to customers. The study concluded that digital transformation plays a major role in strengthening financial inclusion and improving banking performance, despite some challenges related to infrastructure and digital awareness. It also recommended supporting digitalization and expanding the use of electronic banking services to achieve better economic development. I conducted the study using the descriptive analytical method and the questionnaire as the study tool. It was distributed to a sample consisting of 14 bank employees and 31 customers. All of them were processed using digital content, statistical transformation, frequency distribution, and percentages.Item العلاقة بين الجباية البترولية و النمو الاقتصادي في ظل الصدمات النفطية دراسة قياسية بالجزائر خلال الفترة (2000-2024)(University of Ain Temouchent, 2026) خلوفي رزان; معمر بشرى; بن حدو أمنةThe aim of this study was to measure the impact of petroleum taxation and oil shocks on economic growth in Algeria, relying on annual data for the period between 2000 and 2024. Using an ARDL model (Bounds Testing approach). The study found the presence of a long-term cointegration relationship among the variables under investigation, with a significant positive effect of petroleum taxation on economic growth. However, there was a negative effect of negative oil shocks on growth in both the long and short run, reflecting the dependence of the national economy on global energy market fluctuations.Item دور الجباية المحلية في تمويل الخزينة العمومية دراسة حالة الخزينة العمومية لولاية عين تموشنت(University of Ain Temouchent, 2026) صغير امنية جهيدة; زناسني فدوى نجاة; طيبي خديجةThis study aims to highlight the role of local taxation in financing the public treasury by analysing its contribution to covering public expenditures, given its importance as one of the state's most significant financial resources, The study employs a descriptive and analytical approach,The theoretical section addresses various concepts related to local taxation and the public treasury, highlighting their characteristics and significance This is done using annual data for the period between 2022 and 2024. The applied section analyses real-world data to assess the contribution of local tax revenues to financing the public treasury and to measure their evolution during the study period. The study concludes that local tax revenues play a vital and substantial role in financing the public treasury, contributing significantly to covering public expenditures, despite some challenges that may affect their effectiveness.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.