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جامعة عمّار ثليجي – الأغواط
Université Amar Telidji de Laghouat
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Item type:Item, دور تطبيق معايير المراجعة الدولية في تضييق فجوة التوقعات في المراجعة القانونية في الجزائر(Bibliothèque Centrale-Université Amar Thlidji -Laghouat, 2016) رشيدة خالدي; ا.د عبد الرزاق خليل مقرراThis study, focuses to clarify the role of the application of international auditing standards. To narrow the expectations gap in the legal audit environment in Algeria. And find the relationship between the reforms that touched the audit profession in Algeria and the international auditing standards. On this basis, the problem of this study lies in the lack of a local auditing standards in Algeria. Also the absence of a clear definition of the features of the expectations gap in Algeria, and the extent of the contribution of international auditing standards in the reduction of the gap. This study has gained its importance from the need of users of financial statements, to educate them more knowledgeable responsibilities of auditors, as well as a statement of the professional organizations efforts in the quest for increased attention to meeting the financial statement users' expectations. After identifying all the literature on our study variables, and display the field side which manifested in the analysis of the views of auditors and users of financial statements in Algeria. The study concluded that the actual existence of the phenomenon of the expectations gap in the legal auditing profession in Algeria, as well as the validity of Algeria environment for the adoption of international auditing standards, with adapt the reality of professional practice, and educate the auditors. The study also concluded that the importance of eleven (11) standard of international auditing standards that have the direct and indirect role by narrowing the gap expectations which centered on expanding the responsibilities of auditors and improve communication processes with users of financial statements and management of the institution. In light of the findings from this study, the researcher recommended the need to address the financial culture, which contribute to the awareness of users of financial statements, are the responsibilities of the auditor. As well as the need to formulate local standards to be the formulation base of international auditing standards. Key words: International Auditing Standards, Expectations gap, Legal Auditing in Algeria.Item type:Item, أثر تطبيق النظام المحاسبي المالي على التقييم المالي للمؤسسة الاقتصادية الجزائرية – دراسة(Bibliothèque Centrale-Université Amar Thlidji -Laghouat, 2019) قرادي عبد القادر; ا.د بورنان براهيم مقرراEn adoptant les normes comptables internationales (IAS/IFRS),Le système comptable financier Algérien vise essentiellement à rapprocher la pratique comptable Algérienne de la pratique universelle afin de produire une information financière et comptable comparable, transparente et de haute qualité et présentant ainsi les caractéristiques qualitatives de l’information financière énoncées par l’organisme IASB, pouvant répondre à tous les besoins informationnels de ses utilisateurs et en particulier, les investisseur en les aidant à prendre leurs décisions économiques utiles et adéquate. Dans de contexte, cette thèse traite le processus d'évaluation et d'inclusion des éléments des états financiers conformément aux dispositions du système comptable financier et la manière de sa divulgation ainsi que l’incidence des règles d’évaluation et de comptabilisation des élément des états financiers sur l’opération d'évaluation financière de l’entreprise économique conformément aux approches d'évaluation qui reposent sur la valeur patrimoniale ou sur les flux de trésorerie disponibles pour déterminer la valeur de l'entreprise à des fins différentes telles que : Fusion, Liquidation ou pour son introduction en bourse. Mots clés : le système comptable financier, évaluation, Valeur d’entreprise, flux de trésorerie, les normes comptables internationales.Item type:Item, عمليات ماقبل توظيف الموارد البشرية وانعكاساتها على المردودية(Bibliothèque Centrale-Université Amar Thlidji -Laghouat, 2013) عراوة عبد العزيز; ا.د فرحي محمد مقرراإن سیر الإجراءات المتعلقة بعملیات ما قبل توظیف الموارد البشریة في المؤسسات التربویة یبدأ بتخطیط الموارد البشریة في المؤسسات التربویة وھذا التخطیط لا یعتمد حتى تتم المصادقة علیھ من قبل مدیریة التربیة، وتوصلنا إلى أن تحلیل الوظائف وتقییمھا ھي عملیة مركزیة تتم على مستوى وزارة التربیة الوطنیة ولا تعني المؤسسات التربویة. كما أن قیاس مردودیة المؤسسات التربویة والتي تتمثل في النتائج المدرسیة المحققة من قبلItem type:Item, أثر قرار التمویل في المؤسسة الإقتصادیة على العائد و المخاطرة دراسة(Bibliothèque Centrale-Université Amar Thlidji -Laghouat, 2013) بن نوار عمار; ا.د بورنان ابراهيم مقرراThe importance of the funding-decision selection lies on the impact of owners’ income and the financial risk, so the enterprise’s financial management needs to set a balance between the available funding-decisions to reach the perfect financial structure, which at that point the cost of funds and the degree of risk will be reduced to the lowest level, the result will be positive on the owners’ income and the market value of the share. In the case of the enterprise overuse a funding source “a funding leverage " for example, the leverage funding will drag the average cost of the financial structure to a high level in the long term despite the low level in the near term, and taking higher financial risks, this is what puts the enterprise in a financial deficit situation and the difficulty to depend on external funding resources, so the enterprise should not be over-depending on the concept of the financial leverage impact, if it can raise the profitability of the ownership funds compared with the economic viability, it can have the opposite effect if the economic viability decreased compared with the debt cost, which leads the financial leverage to obtain a deficit and charged on The Owners Funds. The overfinancing of the enterprise’s investments by the owners’ funds, which is considered a highly-cost may reduce the owners’ income as a result of the large number of shareholders, and lack of administration attention to the use of these resourcesItem type:Item, المواطنة التنظيمية ودورهافي التخفيف من ضغوط العمل في المؤسسات العمومية والخاصة(Bibliothèque Centrale-Université Amar Thlidji -Laghouat, 2020) عمام ريم; ا.د شتاتحة عائشة مقرراPurpose- The aim of this study was to compare the role of organizational citizenship in reducing work stress in public enterprise Antibiotical Saidal branch and private enterprise Pharmalliance. Design / methodology - The study is comparative in nature as two Stratified random sampling were extracted from public enterprise (153 cadre) and private enterprise (153 cadre), the questionnaire was used with the Likert scale of 5 points, and the analysis using the SPSS program. Results - The study found that there are statistically significant differences in the behavior of organizational citizenship between the public enterprise Antibiotical Saidal branch and private enterprise Pharmalliance. This study also revealed varying trends cadre for work stress public enterprise Antibiotical Saidal branch and private enterprise Pharmalliance. In addition, the study found that there is no difference between the attitudes of cadre in public enterprise (Saidal) and the private enterprise (Pharmalliance) according to their demographic variables (gender, age, educational level, years of service, family status, Pay) towards the elements of work stress in these enterprises.Recommendations - Human resource professionals should provide social and psychological support for cadre, which is guidance advise and strengthen the relationship between colleagues and vision clearly , develop and enrich the professional career, as well as develop skills and prepare a methodology to reduce the work stress for continuous improvement of performance. Keywords: Organizational citizenship, work stress, job satisfaction, System of benefits and social services, Public Enterprise Antibiotical Saidal branch, Private Enterprise Pharmalliance.