JOURNAL OF AL MAYADINE AL IKTISSADIA 2023-01-01T07:04:52+01:00 BENSAID Amine Open Journal Systems The Journal of AL-MAYADINE AL-IKTISSADIA (JMI) is a peer reviewed and international journal covers a wide range of issues related to Economics, Finance, Business Management and Accounting. The Journal is published by the Faculty of Economics, Commercial Sciences and Management Sciences, University of Algiers 3. It is interested in both theoretical and applied research of scientists and academics, as well as of Doctoral students. The Journal of AL-MAYADINE AL-IKTISSADIA (JMI) is an Open Access Journal that can be accessed and downloaded online for free. The JMI is published in both Arabic and English languages in one issue per year (December). The purpose of JMI is to give researchers a venue to impart their knowledge to one another, and contribute what they can to the design of improving knowledge. It is designed to publish original and high-quality research work that will cast light in contemporary issues and will pave the way for the application of new and different solutions. In this context, the JMI is bound to have a distinctive interdisciplinary profile, destined to cover a wide variety of topics spanning from Economics to Business Management, Finance, Accounting, Insurance, Risk Management, Auditing, Banking and International Economics. Training at the level of business incubators in higher education institutions is a new strategy to send national competencies and achieve economic take-off 2022-12-31T21:44:49+01:00 Samiya DOUMI Radia BOUCHAOUR <p>This scientific paper aims to define and define the strategy of business incubators at the level of higher education institutions accredited to the creation of national competencies to achieve economic takeoff through a field study that included six (06) business incubators from various universities in the country. The results of the study found that training in various fields, whether managerial or leadership training, motivational, organizational, or even media, as well as self-development at the incubator level, plays an important role in achieving excellence levels in the creation of competencies and economic takeoff.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The future of the Accounting Profession under Digital Transformation Techniques - Block chain technology model - 2022-12-31T22:03:40+01:00 Nourelhouda MERAH Mohamed TOUILEB <p>In this study, we tried to identify the most important digital transformation technique and their impact on the accounting profession, highlighting the technical Block Chain and the impact of their use in the accounting profession, and highlight what technology can offer the accounting profession.&nbsp;We concluded from this study that the use of Block Chain technology in the accounting profession helps to improve and develop the quality of the accountant’s performance and improve the efficiency of the accounting workflow by providing more data detailed in real time. It will also reduce the risk of fraud and improve the accuracy of financial reporting and the efficiency and effectiveness of accounting activities.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The industrial handing in Algeria and its development strategy 2022-12-31T22:12:10+01:00 Abderrahmen KHELIL Nacer BENADIR <p>The industrial outsourcing has a key role and an important strategic choice for enterprises even you can grow to ensure that you stay in a economy world competitive,&nbsp;The aim of this study is to provide the conceptual and analytical framework for industrial outsourcing, the most important strategies and bodies developed by the Algerian state for development this sector that has become one of the most important strategies on creating value added.The results of the study confirmed that Algeria has not yet reached the required level of development that allows the development of this activity</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The reality of promoting digital financial inclusion in the Arab Region the impact of corona pandemic 2022-12-31T22:29:37+01:00 Ghania BOURABIA <p>This paper aims to establish the theoretical parameters of digital financial inclusion, and research its reality through an in-depth analysis on a global scale, and then in the Arab region during the period (2011-2021), the study concluded that despite the efforts made, the levels of digital financial inclusion remain below the ambitions of the Arab region. Undoubtedly, they have made strides in digital financial services in the era of Corona, but they are still far from developed countries, although they are considered a fertile ground for such an industry due to the region’s demographics, recognizing the importance of technology by their governments. Digital financial inclusion in the Arab region faces multiple challenges, and old regulations are the primary obstacle. In addition to poor financial education and trust in digital financial services.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Investigating Relationship between Tourism, CO2 Emissions, and Economic Growth in Brazil: An Application of the Causality Toda &Yamamoto 2022-12-31T22:35:06+01:00 Wahiba SERRADJ Imane CHEKALIL Karima BRAHIMI <p>The study aimed to test the causal relationship between tourism, CO2 emissions and economic growth in Brazil during the period (1995-2018), using the Granger causality proposed by Toda and Yamamoto (1995).&nbsp;The study concluded that there is a long-term, unidirectional linear causality extending from carbon dioxide emissions to tourism, to economic growth, and the existence of a long-term, bidirectional linear causality between economic growth and tourism in Brazil.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The Impact of Web2.0 on the E-Reputation Management of Enterprise Case Study of MOBILIS 2022-12-31T22:43:48+01:00 Hadjirasoumaya BOUZID <p>The emergence of social media and the interaction of Internet users in Web 2.0 generates the concept of e-reputation management and his tools, which that are used on the one hand to manage the content about the enterprise on the Internet and to avoid or confront crises and bad buzz around it on the other. Through this research, we sought to examine how social media affects the e-reputation management, also to identify the various tools that it offers, and to evaluate MOBILIS's use of these tools, through which it hopes to build a good reputation and improve its existing reputation.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Rational governance as a way to reduce financial and administrative corruption in Algeria - Empirical study from a sample of communication sector compagnies in Tipaza 2022-12-31T22:53:20+01:00 Assema AMOURI Athmane LAKHLEF <p>Corruption is a common phenomenon between developed and developing countries. From this standpoint, it was necessary to draw up policies to combat this phenomenon. Perhaps the most prominent of these trends is the adoption of standards of good governance.&nbsp;Accordingly, the study aimed to show the importance of the standards of good governance in the institutions under study to reduce the manifestations of financial and administrative corruption. The study concluded that the adoption of good governance standards contributes to reducing financial and administrative corruption, especially with regard to the standard of disclosure, transparency and law enforcement.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Improving the environmental sustainability of the entreprise in light of the application the requirements of total quality environmental management in Ain Al Kabira Cément Enterprise -Sétif 2022-12-31T23:04:00+01:00 Sana HAMMAAID <p>This study aims to analyze the relationship between the total environmental quality management and environmental sustainability at Ain Al Kabira Cement enterprise in Setif, where a questionnaire was prepared to achieve the objectives of the study, after applying statistical tests using the SPSS program on the data collected from the study sample, many results were reached. The most important of them: the total environmental quality management in its various dimensions contributes to explane of 62.6% of the changes that occur in the environnemental sustainability. There is also a strong correlation between various dimensions and variables of the study at the level of significance α = 0.05.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The efforts of the Algerian state to transform into a digital economy - great ‎ambitions and modest achievements 2022-12-31T23:09:17+01:00 Sofiane KHERROUBI <p>This study reveals the reality of the digital orientation in Algeria through the efforts made to achieve a sound ‎transition, and based on a conceptual problem, through which we try to theoretically root the concept of the digital ‎economy and the challenges it faces, which resulted in the Algerian state making the efforts entrusted to it and what It must ‎be achieved, and accordingly we aim to know the extent to which importance is given to the digital orientation in the visions ‎of the Algerian government. Long-term strategies and updating the necessary laws while strengthening its infrastructure.‎</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Digital transformation, financial inclusion and economic growth in Algeria for 1990-2020 2022-12-31T23:14:58+01:00 Ahmed BOUCHAMI Mohamed HADDAD <p>This research aims to estimate the relation between digital transformation and financial inclusion (as two independent variables) and economic growth (as a dependent variable) in Algeria, during the period 1990-2020, based on general concepts of financial inclusion and digital transformation with their relation to economic growth, to derive these relations in the form of economic models to measure and attempt to project them on Algerian reality. &nbsp;The results confirm a statistically significant correlation between digital transformation and financial inclusion in total deposits and economic growth.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The Application of Financial Technology in Islamic banks a case study of Boubyan Islamic Bank 2022-12-31T23:20:38+01:00 Sabrina BOUGHAR Medjoui Hocine TRARI <p>Financial technology (Fintech) is one of the mechanisms that can contribute to the development of the Islamic banking industry, as it enables the provision of faster and more efficient financial and banking services. It also greatly contributes to reducing the costs of banks, in particular those linked to the opening of new branches. Boubyan Islamic Bank is considered one of the successful models in the application of fintech. He proved that the adoption of some modern technologies such as electronic banking and financial services through ATMs, POS, smart devices and applications of artificial intelligence in the field of Islamic banking does not hinder the work of the Islamic bank.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Orientation towards Performance-Based Results budgeting to improve performance 2022-12-31T23:29:45+01:00 Mohamed MECHID Rabah ZORGANI <p>We discussed in during this paper the weakness of the regime currently implemented in Algeria by presenting the definition of this system and improvised improvements by adopting Algeria to conduct depends on the results of the State's general budget 2023. We find that changing the system does not mean overcoming problems, as the executive authority is expected to control its expenses in case of good application for rising performance-based results, and there are also good amendments to the activation of regulatory systems in Algeria.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The Green Bonds as a Strategic Financial Option for Climate Change Mitigation in China 2022-12-31T23:36:02+01:00 Marwa GUERFI Lamia OUDAIFIA <p>This study aims to highlight green bonds, which are considred a strategic option for financing climate-related projects and mitigating the negative impacts of climate change. The study examined the most important concepts of climate change and green bonds. The study also touched on China's experience in issuing green bonds and their effectiveness in reducing CO2 emissions, drawing on the descriptive and analytical approach, where the study concluded during the period from 2000 to 2021, green bonds are an effective way to mitigate the long-term effects of climate change and reduce China's greenhouse emissions. This highlights the need to promote the use of green bonds in all countries of the world to mitigate the effects of climate change.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The economic components of social peace in Algeria: an analytical study during the period 2010/2020 2022-12-31T23:43:55+01:00 radia BAKHTACHE Omar HADJENE <p>The social ladder is centred usually on economic growth because it provides financial resources for the state to finance its social interventions target it. Developed countries have succeeded in making this growth more effective thanks to fewer differences in the distribution of the outputs of this growth. In Algeria, economic policies have always targeted growth. This inflationary oil growth has declined since 2014 and inflation has continued to sucks the incomes of Algerian families. Thus reducing their purchasing power without turning them into poor people (only 5.5% of the population). Thanks to the state’s social policy and its provision of basic public services, thus reducing multiple poverty Dimensions IPM with the increase in differences between regions and the concentration of poverty in the countryside, which threatens social peace with the continuation of the economic crisis.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The implications of voluntary accounting disclosure requirements on the efficiency of the stock market and information asymmetry 2023-01-01T05:34:45+01:00 Abdelkader HOUA <p>The quality accounting information and the degree of mandatory disclosure are considired the main factor of the stock market, but the voluntary disclosure may decrease the confidence factor in dealing with that market. This study aims at exploring the effect of the voluntary discloser, this is done through the explanation of the fact of the in his requirements, and also the effect of voluntary discloser in stock market efficient and his role for information asymmetry solution. The research adopted the historical method to review the previous studies, the deductive method analytical for identified factors Effected by the voluntary disclosure and his theories, and the relation between the voluntary disclose level for the stock market efficient and the information asymmetry. The researcher concluded that it is still two types of disclosures: the mandatory Disclosure and, and the voluntary disclosure level is determined based on data costs, users’ needs, and competitors 'benefits.&nbsp;In conclusion, the researcher asserts the necessity of developing for voluntary discloser measurement by enterprises to decrease risk, and in order to ensure acceptable returns for owners and stockholders and protect the stakeholders.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Sponsoring traditional sports between supporting the marketing objectives of companies and enhancing the cultural heritage of societies- Emirates Airlines horse racing sponsorship case 2023-01-01T05:44:51+01:00 Houda HAFSI Mouloud HOUAS <p>This study aims to identify the dual contribution of sports sponsorship in achieving the marketing objectives of the supporting companies and in promoting the preservation of the sustainability of traditional sports as a cultural heritage, Based on the fact that traditional sports are no longer just recreational social activities, but one of the activities affecting the local and global economic cycle. Accordingly, the descriptive approach was relied upon to describe the variables of the study, with an analysis of successful model of Emirates Airlines in sponsoring equestrian sports, which represents its commitment to this authentic sport, and as a strategic marketing orientation in its policies, will be presented.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Health crisis repercussions of the COVID19 pandemic on the tourism industry in the world 2023-01-01T05:52:46+01:00 Abdelaziz ARAB <p>After studying the international tourism market, we came to the conclusion that the health situation due to the outbreak of the COVID19 pandemic that international tourism has experienced since 2020, and the political events and fluctuations that the world has witnessed due to a situation marred by some turmoil due to geopolitical tensions in certain regions of the world, and social movements in most Countries of the world. led to a slowdown in the global economy. It made the largest tourism exporting countries think about the necessity of establishing internal (local) tourism, not affected much by health crises; nor economic crises; nor international crises; It does not lead to the closure of borders; You do not need a visa; nor to financial guarantees; Nor to insurances such as those imposed by some countries on foreign nationals, compared to foreign tourism.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Waste Recycling is an Entry Point to Energies the Green Economy and Achieve Sustainable Development 2023-01-01T06:01:24+01:00 Leila BAOUNI <p>The study aims to highlight the extent to which waste recycling contributes to revitalizing the green economy and achieving sustainable development, as the acceleration of building global economies has led to the depletion of natural resources and a large accumulation of waste in its various forms (solid, liquid and gaz). The operation of waste disposal is considered as the biggest trouble that burdens states, so the most optimal solution is to recycle and make use of them. Through recycle principle, wastes are transformed to raw materials exploited in order to confront limited resources and to provide jobs and reduce pollution levels</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Testing the effect of a day of the week in the Emirates Stock Exchange an econometric study 2023-01-01T06:08:45+01:00 Abdelkader BAGHEFFAR CHEIKH Saous <p>Abstract: The effect of the day in the week is one of the calendar anomalies observed in the financial markets, and it is one of the irregularities of the weak formula of an efficient market hypothesis. Historically, the negative returns of the first trading day of the week have been the most common outcome in line with the improvement in market efficiency and the emergence of behavioral finance. This paper aims to test the impact of a day of the week in the Emirates stock market, during the period from 02/02/2020 to 30/06/2022, using descriptive statistics and ARCH models. The study was based on daily data from FTFADGI and DFMGI indexes. The results demonstrate the presence of an effect for a day of the week in the Emirates stock market, which provide evidence of the inefficiency of this market at the weak level.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Food security in Algeria between the country's bets and global developments 2023-01-01T06:23:32+01:00 Mohamed amine MAZOUN <p>This study aims to shed light on the current global developments of health, security and climate crises and to show their impact on food security. For this purpose, the crises of the last decade were analyzed. The study concluded that Changes in the climate and the outbreak of Covid-19, and after them the Russian-Ukrainian conflict, are all factors that have affected the supply and demand of food and its prices, which led to a deterioration in the state of global food security. However, Algeria's positive interaction with these developments had a direct impact on maintaining its food security.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Reducing the Audit Expectation Gap in Yemen 2023-01-01T06:28:02+01:00 Abdullah MASOOD Elfadl ELTAYEB <p>This study examines the most effective methods to reduce the gap in the context of Yemen. The questionnaire survey was used in this study: the study shows that the establishment of accounting and auditing standards is perceived as the most effective method to narrow the audit expectation gap, in comparison to the expanded form of audit report and users ‘education. This study implies that in order to narrow the expectation gap, and to enhance the accounting/auditing profession in Yemen, the authorities may have to consider adopting or adapting accounting and auditing standards that are suitable to the country‘s business environment. These standards will provide guidance and rules for all related parties that have an interest in and concern for the accounting or auditing profession. Additionally, it is suggested that accounting education in Yemen should be developed in such a way to address the issues of the profession in the country.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Econometric modeling of the effect of financial derivatives usage on banks’ accounting risks 2023-01-01T06:34:00+01:00 Djamel ZEDDOUN Nesrine BENDIMA <p>Through the financial liberalization process and policies, the banking sector has been affected considerably and thereby the risk that banks faced is increasing. As a result, banks especially from emerging markets were obliged to enter to new profitable markets such as those of derivatives. This paper has the aim to investigate whether the use of financial derivatives by banks from GCC countries affect their accounting risk. Using a sample of 25 banks during the period 2006-2020, the major result shows that the use of financial derivatives reduces banks’ accounting risks. Hence, the main finding is that banks are not at risk by using financial derivatives.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors The Impact of National Energy Policies in the Rationalisation of Fuel Consumption 2023-01-01T06:39:10+01:00 Mohamed Nassim GUERGOUR Mohamed Karim MILOUDI <p>In Algeria, fuel consumption of has been growing steadily for many years. This upward trend correlated mainly to a booming national economic situation will inevitably lead to additional energy resource needs, the objective of this article is to highlight the instruments of the national energy policy for the rationalization of fuel consumption. We will measure the impact of these measures on fuel consumption.</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors Forecasting the threat of Covid-19 and Ukraine war on energy security: An empirical study using ‎GARCH-TGARCH 2023-01-01T07:04:52+01:00 Naima BENTOUIR <p>Recent developments in the oil and oil-related industries have made energy security a ‎top ‎priority. Concerns about immediate threats to economic growth as well as long-term ‎energy ‎security are sparked by high costs. To maintain the life quality for everyone in ‎the world, there ‎is a significant shared interest in ensuring that the globe can produce ‎and use energy in a ‎sustainable manner. The primary aim of the present paper is to measure ‎the impact of the dual ‎shock of the Covid-19 pandemic and Russia’s military action in ‎Ukraine on oil and oil-related ‎products sus as Brent Crude oil, WTI crude oil, Heating ‎oil, Natural Gas, UK natural gas and ‎Gasoline. To realize our investigation daily data ‎used for the period of 1st January 2020 to 7th ‎October 2022, the selected period ‎covered both of Covid-19 pandemic and Ukraine war ‎complications. The main findings ‎of the T-GARCH model state that there is a positive shock affect ‎on energy prices, particularly ‎oil prices that highly increased, followed by a notable augmentation in ‎the rest of ‎energy products during the Russia-Ukraine conflict. This situation can positively affect ‎the ‎hydrocarbon revenues for oil-exporting countries, in the counterpart the importing-‎countries ‎are most suffering from the high cost. ‎</p> 2022-12-31T00:00:00+01:00 Copyright (c) 2022 authors