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revue scientifique Avenir économique

Journal Papers (23) Details Call for Paper Manuscript submission Publication Ethics Contact Authors' Guide Line
1 L’entrepreneuriat social et questions de développement durable du territoire , EDDOU Mohammed   
Faced with the challenges raised by sustainable development, the state's disengagement from meeting unmet social needs is added to this. In this context, economic social actors are questioning their roles and want to undertake proactive social responsibility initiatives. However, they generally have few means to achieve their goals. The purpose of this paper is to show that social entrepreneurship, as a means of solving social problems, can provide a framework for analysis in order to respond to the major challenges posed by sustainable development.
2  ثر تطبيق ضريبة القيمة المضافة على الفعالية التنموية لاقتصاد المعرفة في ظل رؤية 2030 , سامى مراد كليات بريدة الأهلية – القصيم السعودية rofydasamy@hotmail.com Email
The aim of this study is to try to identify the impact of the application of Value Added Tax on the development effectiveness of the knowledge economy under the vision of 2030. The problem of the study lies in trying to answer the main question; What is the impact of applying Value Added Tax on the development effectiveness of the knowledge economy in Vision 2030? The study concluded that there is a reciprocal and complementary relationship between the imposition of value added tax and the development effectiveness of the knowledge economy. Value added tax has economic effects on both the business sector and tax administration and on government revenues. The researcher reached a proposed framework to activate the role of Value Added Tax on the development effectiveness of the economy Knowledge: This framework is based on five axes: to examine the reality of the application of value added tax, to study the chances of success, to know the challenges facing the application of value added tax, to determine the nature of the relationship between Value Added Tax and effective The development mechanism of the knowledge economy, to determine the requirements of the success of Value Added Tax to achieve its development goals, and adopted the researcher descriptive analytical approach in dealing with the subject of research.
3   دور التكامل الاقتصادي العربي في تحقيق الاقلاع الاقتصادي في الجزائر   , نبيل بن موسى جامعة محمد لمين دباغين سطيف 2 Email n.benmoussa@univ-setif2.dz    
The oil market has become in recent years more volatile risking the oil-exporting countries’ internal and external financial balances to serious imbalances, which in turn threaten their economic development process. To confront those challenges, those countries including Algeria have to find alternatives which enable them to diversify their economies and exit from the excessive oil dependency. The aim of this paper is to explore the potential alternatives that can enable Algeria to diversify its economy and achieve the desired take-off. Among those alternatives is to promote the benefit from the existing Arab economic integration institutions and bodies, in view of the advantages that the integration can offer to Arab countries to explore the human and natural resources and promote intra-trade and investment.  
4 مشاريع الاقتصاد الأخضر في الدول العربية كتمهيد للتكامل العربي Green economy projects in Arabic countries as a prelude to Arab integration , دروازي ياسمين سمار نبيلة
À la lumière des changements mondiaux et des nouveaux défis environnementaux, l'économie verte est apparue comme un nouveau paradigme pour apporter des solutions à ces crises. L'économie verte vise à réaliser le développement économique grâce à des projets respectueux de l'environnement et à l'utilisation de nouvelles technologies dans le domaine des énergies renouvelables et propres. Dans ce contexte, de nombreux pays cherchent à développer une vision de lancement d'une économie basée sur la stratégie de transition vers l'économie verte, et cette étude vise à révéler les projets d'économie verte dans les pays arabes et vise à clarifier le concept d'économie verte comme nouveau paradigme , et d'identifier les avantages économiques et sociaux de l'économie verte et de montrer les projets les plus importants dans ce domaine. Enfin, nous avons fait quelques propositions pour atteindre ces objectifs.
5 مناخ الدولة الريعية و تناقضات السياسة العامة في الجزائر The rentier state climate and the contradictions of public policy in Algeria , صديقي رفيق
La politique publique –dans tous les Etats- reflète un ensemble de caractères de l’environnement politique, social, économique, et culturel, ce qui il fait d’elle le fruit de son propre climat. Dans les Etats rentiers, la politique publique déterminé par la logique de la rente, comme elle reflète la relation entre le gouvernement politique avec les couches sociales, se caractérise par la distribution de la rente par les déférentes canalisations. L’Algérie considéré comme Etat rentier depuis les années soixante-dix, possède une économie qui repose sur l’exportation des hydrocarbures, est la source importante pour les dépenses publiques et le moteur du développement. Pratiquement la dépense publique soit dans la cadence intensive au moment où la rente pétrolière s’accumule dès les caisses de l’Etat, par contre elle prend la voie extensive lors de la baisse des prix du baril, par conséquent la politique publique en Algérie se caractérise par des contradictions socio-économiques.
6 الحوكمة المؤسسية ودورها في الحد من الأساليب السلبية للمحاسبة الاحتيالية –مقاربة نظرية تحليلية- Corporate Governance and its Role in Reducing Negative Methods of Fraudulent Accounting - An Analytical Theoretical Approach , مرداسي خلود جامعة أم البواقي الجزائر Loudloud84@gmail.com تقرارت يزيد جامعة أم البواقي الجزائر 1yazidtagraret400504@gmail.com بصري ريمة جامعة الجزائر
The aim of this paper is to clarify the role that corporate governance plays in reducing the negative practices of fraudulent accounting. The latter is one of the latest practices of accounting manipulation practiced using accounting flexibility, multiple alternatives, methods and accounting policies that affect the quality of accounting information by distorting and misleading Users of financial information without violating the laws and accounting standards as these negative accounting methods are adopted either for the purposes of tax evasion and tax reduction or for purposes of amplifying the result of the work to deceive lenders and shareholders to obtain Lader financing in order to beautify the image reflected by the numbers in these lists as a result of the institution's financial position. Hence, solutions to limit these practices to the lowest possible level and to demand the concept of corporate governance have been contemplated by activating their internal and external mechanisms to reduce the negative effects of fraudulent accounting.
7 لتنظيم الإداري للعناقيد الصناعية كمطلب تنموي وآلية لتعزيز القدرة التنافسية للمشروعات الصغيرة والمتوسطة في ظل رؤية المملكة 2030  Administrative regulation of industrial clusters as a development requirement and mechanism to enhance the competitiveness of small and medium enterprises under the vision of the Kingdom 2030 , شرين سلام  جامعة عين شمس sherrinsallam@gmail.com
The aim of the study is to know the effect of administrative organization on raising the efficiency of the performance of industrial clusters for small and medium enterprises in Saudi Arabia,The problem of the study is to try to answer the main question of research. How can the role of small and medium enterprises in Saudi Arabia be promoted to achieve sustainable economic development by relying on the management strategy of industrial clusters? This study is based on the analytical descriptive approach to the subject of the study, in addition to the inductive approach to predict the ability of the Kingdom's economies to benefit from the industrial clusters in achieving the competitiveness of small and medium enterprises and achieving the added value of the Saudi economy. The study concluded that the choice of industrial clusters as an alternative strategic solution to achieving sustainable economic development and a mechanism to enhance the competitiveness of small and medium enterprises,Industrial clusters have received great attention in all countries of the world, including Saudi Arabia because of their ability to activate the interdependence and economic interdependence of countries and reduce the risks of globalization and competition with imported products, and is a way to integrate industry in the global economy through increased competition.
8 أساليب المحاسبة الإبداعية المستخدمة للتلاعب بعناصر القوائم المالية و سبل الحد منها . Creative accounting methods used to manipulate the elements of financial statements, and ways to reduce them , أونيس عبد المجيد جامعة أمحمد بوقرة بومرداس am_ounis@yahoo.fr زرقواد وسام 1 جامعة أمحمد بوقرة بومرداس
This paper aims to present the various creative accounting methods used in manipulating the financial statements, in addition to addres companies motives to resort to such practices wich lead to affect the credibility of the financial statements, thus misleading related parties. This paper suggests some solutions to reduce the negative effects and control them.
9 مزايا وضمانات الاستثمار الأجنبي المباشر في الجزائر Advantages and Guarantees of Foreign Direct Investment in Algeria , أحمد دبيش مروة بوقدوم
This research paper sheds light on various advantages and warranties which were approved by the Algerian legislation which organizes investment, and especially, foreign direct investments for the benefit of investors. Beginning in the early nineties of the twentieth century and since its issuance, the legislative decree N° 93-12 has been considered an explicit declaration of the Algerian openness on the foreign direct investments. The latter came after a period of closure which had lasted for three decades in the history of the independent Algeria.
10 آليات تفعيل المسؤولية الاجتماعية في المؤسسة الاقتصادية Mechanisms for activating social responsibility in the economic institution , أحمد عبد الحفيظي 1 a.abdelhafidi@univ-boumerdes.dz
The aim of this study is to learn about the mechanisms that boost social responsibility in the economic firm. The adoption of the social responsibility has become imperative as a result of the economic and social developments that have made it become an essential source of excellence, staying and continuity, through the commitment to the basic principles of community and consumer service. In this study, we found that there are many parties that facilitate the adoption of social responsibility by the firm: the state through issuing laws, contributes to the establishment of social responsibility funds for institutions, and stimulates the institution, consumer protection associations through awareness and rationalization. The mechanisms for boosting social responsibility consist to create legal entities for it, establishment of its funds, community development, and dissemination of cultural practices of social responsibility in the business sector, responsible technological innovation, governance.
11 واقع و آليات تفعيل بورصة الجزائر لتمويل الاقتصاد الجزائري The reality and mechanisms of activating the Algiers Stock Exchange to finance the Algerian economy , أمينة بودريوة  جامعة أمحمد بوقرة- بومرداس a.boudrioua@univ-boumerdes.dz
This study seeks to analyze the reality of the ASE and to define mechanisms for activating the Algerian economy using descriptive and analytical methods. The analysis showed weakness in the performance indicators of the Algerian stock exchange, especially trading indicators. The weakness of the performance of the Algiers Stock Exchange is due to the absence of the industrial and commercial system that allows the practice of the financial activity and the non-establishment of the stock exchange culture in the algerian investment mentality. This is why it is imperative for Algeria to spread and promote the stock exchange culture through the edia, the development of the private sector and the public sector and the development of partnership methods between them to prepare a commercial and industrial system ready for the activity of the stock market.
12 دور أخلاقيات العمل في تعزيز المسؤولية الاجتماعية The role of business ethics in promoting social responsibility , حوشين كمال ; رحيل أسية  
The question of ethics is among the most important questions that have been widely heard manly with last financial Scandal that occur in the last decades, because the ethics of work aims to determine the rules that govern and control the behavior of individuals and what they do, and all moral decisions based on individual values and values are principles of conduct such as honesty, loyalty, integrity..., and these values as the basis for achieving social responsibility, which becomes among the most biggest challenges that the firm confront in the under developed and developed countries. and which the organization can achieve excellence and excellence.
13 دور السياسة الجبائية في استقطاب الاستثمار الأجنبي المباشر مع الإشارة إلى حالة الجزائر The role of fiscal policy in attracting foreign direct investment with reference to the case of Algeria , موسى بوشنب; محمد بودالي
Foreign investment is an investment that takes place outside the borders of the state. This is in pursuit of a set of economic, political and financial objectives. We have tried through this paper to highlight the role of tax policy in attracting foreign direct investment to Algeria through fiscal stimulus and various tax benefits. We concluded that Algeria's efforts were substantial compared to the results of these efforts.
14 الشراكة الصناعية والتجمعات العنقودية ك م دخل لتعزيز تنافسية المؤسسات الصغيرة والمتوسطة Industrial partnership and clusters as an approach to enhance the competitiveness of SMEs , زبيري رمضان
This study discusses the proven hypothesis related to the correlation between the industrial partnership and the cluster, on the one hand, and the improvement of the competitiveness of SMEs on the other. Both the concepts of partnership and industrial clusters are closely related to the competitiveness of SMEs; The more participatory SMEs take, the stronger their market position and competitive advantage.
15 التمويل الإسلامي كبديل لتمويل العجز في الاقتصاد الجزائري : Islamic finance as an alternative to financing the deficit in the Algerian economy , أوضايفية حدة  ;  ضياف علية
This paper attempts to shed light on the reality of financing in the Algerian economy, especially with the decline in oil tax revenues as a result of low oil prices, which means the need to search for alternatives to finance economic development in Algeria and the forefront of activating the role of sources of Islamic finance. The study revealed that Algeria suffers from different financing gaps due to its inability to mobilize its financial resources, whether internal or external, on the one hand, in addition to the weak contribution of Islamic finance sources such as venture capital on the other hand, which imposes on the need to activate Islamic financing formats as long as the national economy There is a need for permanent and stable funding sources.
16 Tendances de l’offre d’emploi enregistrée au niveau de l’agence nationale de l’emploi : Un reflet des orientations économiques de l’Algérie période 2011-2017 Trends in the job offer registered at the level of the National Employment Agency: a reflection of Algeria's economic orientations period 2011-2017 , LAIB Fatma Zoh
Les grands projets d’infrastructures de base, structurants, mis en oeuvre depuis quelques années ont induit des créations importantes d’emploi. La commande et les investissements publics ont, à la fois, contribué, d’une manière substantielle, à la relance de l’emploi et mis les jalons et le climat nettement amélioré, en vue de relancer l’investissement économique, essentiellement privé. Cet essor doit, à terme, conduire à l’émergence d’un secteur industriel moderne.
17 Virtual cryptocurrencies: investments and potential investments of the new economy Cryptomonnaies virtuelles: investissements et investissements potentiels de la nouvelle économie , Nassima BOURI
Virtual currency, or digital currency, is a type of unregulated digital currency, issued and generally controlled by its developers, used and accepted by members of a specific virtual community. This crypto currency, like the bitcoin represents a potentially lucrative investment, and is a new investment, while participating in the new digital economy. The article aims to summarize its usefulness and benefits in the financial system. Algeria, however, represents a weak dynamic in the digital domain, which is mainly due to a significant lack of support and funding mechanisms, as well as a weak development of innovation activities.
18 Les progrès réalisés dans la mise en vigueur des objectifs du développement durable des Nations Unies 2030 : l’expérience canadienne comme un modèle   Progress made in implementing the goals of the sustainable development of the United Nations 2030: Canadian experience as a model , BENHACENE Hakim  ;  JANANE Ahmed  ;  BENFEDDA Ouissam
Le développement durable a fait l’objet de beaucoup d’attention depuis la fin des années 80, interpellant les différents acteurs de la société à des changements de comportements. Différentes actions institutionnelles et privées ont été initiées pour favoriser l’adoption du concept. C’est le cas au Gouvernement du Canada où il a mis en place la Stratégie Fédérale du Développement Durable « SFDD » 2016 – 2019, qui s’appuie sur les Objectifs du Développement Durable « ODD » du programme 2015 – 2030 des Nations Unies. En effet, le Programme de développement durable est un plan d’action pour l’humanité, la planète et la prospérité. Il vise aussi à renforcer la paix partout dans le monde dans le cadre d’une liberté plus grande, dont la contribution de toutes les parties prenantes est plus que cruciale pour mettre en oeuvre ce plan d’action. L’objectif de cette étude vise donc à exposer l’expérience canadienne à travers la présentation de la SFDD ainsi que les progrès réalisés dans sa mise en application, afin de mettre en évidence l’importance pour l’Algérie d’adopter et de contribuer au programme planétaire des Nations Unies. Les résultats obtenus ont montré que le Canada est dans la bonne voie dans la réalisation des objectifs de la stratégie où cette dernière a pu concrétiser la vision selon laquelle le Canada est l’un des pays les plus écologiques au monde et où la qualité de vie continue de s’améliorer.
19 واقع وآفاق السياحة الصحراوية في الجزائر دراسة حالة ولاية تندوف The reality and prospects of desert tourism in Algeria : Tindouf State Case Study , بجاوية سهام  ;  نسيلي جهيدة
Tourism in the desert of Algeria is an economic gain because of the natural characteristics that make it able to provide financial and economic resources to accelerate growth, which contribute significantly to reduce the problem of unemployment and amelioration the level of national output. The desert areas of our country, which have been listed according to the poles of tourism excellence (POT) to the south-east, south-west and the great south. Tindouf is classified as a tourist attraction because it contains stone plates carved with horses and camels in different parts of them. Through our research paper we aspire to draw attention to the mandate of Tindouf, as a tourist destination that requires attention and development of tourism and preserve the original values of its tourist sites.
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21 أهمية خريطة المخاطر كأداة تسيير للمخاطر التشغيلية في البنوك التجارية   The importance of the risk map as a management tool for operational risks in commercial banks , ايدروج جمال   جامعة الجزائر 3   Djamel.idroudj@yahoo.fr
The objective of this study is to identify the most important definitions of operational risks and the most important accidents causing them by identifying the risks associated with the process of banking operations to adopt effective methods and the operational practices of measurement methods and follow-up, especially the permanent control leading to minimal scaling. The operational risk map is one of the most important tools for dealing with this kind of bank risk, because it is important for the clarity and simplicity of its establishment and dealing with it by the employees on its daily efficient operation through the permanent reduction processes so that the bank can control the appropriate capital requirements to face Potential and unlikely losses.
22 صناعة الصكوك الإسلامية وتطوراتها في ظل المستجدات الاقتصاديةالدولية     The Islamic Sukuk industry and its developments in light of the international economic developments , بورزامة جيلالي ;  bourzama.djillali@yahoo.fr   بن عمر خالد  ; Khal_benamor@yahoo.fr
This study aims to understand the aspects of Islamic sukuk, learn about its general framework and identify the common denominators and the fundamental differences between them as an Islamic financing tool and traditional financial instruments. It also aims to reveal the reality of dealing with Islamic instruments in various world economies and highlight its developmental role with a view of the reality of dealing in them in Algeria and uncovering the field obstacles against its spread. The study concluded that the objectives of the Islamic Sukuk investment industry are not only to contribute to raising capital to start an investment project, but also includes acquiring the necessary liquidity and improving the creditworthiness of the issuing companies. This study also confirmed the success of the Islamic Sukuk industry on the ground by achieving expansionary trends around the world, but still faces in Algeria a number of field obstacles, namely, its absence from the Money and Credit Law, the refusal to list Sukuk on the Algiers Stock Exchange and the its deprivation of the status of equal value property rights in the country’s commercial law.
23 الدور الحوكمي لمهنة التدقيق   The governance role of the auditing profession , لطفي زعباط جامعة الجزائر 3  
The study aims to determine the importance of the role of the audit profession in corporate governance through the role of each of the external audit, internal audit, audit committees and to contribute to the application of corporate governance. To achieve the objectives of the study was to identify the concept, principles, goals and the importance of corporate governance, and then highlight the role of the audit in strengthening corporate governance through the role played by both external and internal audit, and audit committees. https://www.asjp.cerist.dz/en/article/80379