Algerian Business Performance Review

دور الصكــوك الوقفية في تمويـــل التنمية المستدامــــــة

بخالد عائشة, بن زيد ربيعة — Sun, 18 Nov 2012 00:00:00 +0000

The aim of this study to clarify the role of Awqaf Sukuk as part of the sukuk of social in achieving social solidarity in society and social and economic development of Islamic countries, through bridged basic needs and that tax budgets Muslim countries at the present time, in addition to multiple sectors and areas of development that affect them, such as social fieldand economic, and general sustainable development.

تدقيق التحكم المؤسسي( حوكمة الشركات) في ظل معايير التدقيق المتعارف عليها "إطار مقترح"

عمر اقبال, توفيق المشهداني — Sun, 18 Nov 2012 00:00:00 +0000

Growing interest in the concept of corporate governance in many developed economies, in the wake of economic collapse, and financial crises the world has seen, starting from the Asian crisis that occurred in a number of East Asian countries, then the crisis in Latin America, and Russia in the nineties of the twentieth century, as well aswitnessed the U.S. economy from the repercussions of financial collapses of a number of poles U.S. economy began to collapse company Arnon Energy in 2001 and the end of the global financial crisis in 2008, so study aimed to highlight the role of corporate governance, through the identification of various principles and rules of good corporate governance, with a statement of recent trends auditing and particularly with regard to the development of standards for auditing corporate governance based on the generally accepted auditing standards, the study finds that governance now occupies a great importance in the world, in a world facing today and shifts as companies play a major role and influential.

مقاييس الأداء المبنية على القيمة من وجهة نظر المساهم بين النظرية والتطبيق

هشام بحري — Sun, 18 Nov 2012 00:00:00 +0000

Le concept de la valeur actionnariale occupe une place centrale dans la gestion contemporaine des entreprises. Selon la théorie financière la maximisation de la valeur actionnariale est l’objectif principal de l’entreprise .La plupart des dirigeants comprennent aujourd’hui que la nécessité de créer la valeur pour l’actionnaire est primordiale et les équipes de gestion répondent à la pression de créer la valeur en embrassent de nouveaux modèles pour mesurer et gérer leurs entreprises.La plupart des équipes de gestion répondent aujourd’hui à la pression de créer de la valeur en embrassant de nouveaux modèles pour mesurer et gérer leurs entreprises. Face à la diversité de ces mesures, beaucoup de questions qui se posent concernant le choix d’une mesure appropriée pour leurs entreprises, et la façon dont ces mesures sont ils perçu et mise en application dans la pratique.

أهمية التكامل بين أدوات مراقبة التسيير في تقييم أداء المنظمات وزيادة فعاليتها أهمية التكامل بين أدوات مراقبة التسيير في تقييم أداء المنظمات وزيادة فعاليتها (دراسة حالة: ملبنة الأوراس)

السعيد بريش, نعيمة يحياوي — Sun, 18 Nov 2012 00:00:00 +0000

Cette étude vise à souligner l'importance de l'intégration entre les outils de contrôle de gestion traditionnel et moderne à la lumière des changements importants qui ont lieu dans 'environnement des entreprises, caractérisé par l'accélération des événements, fait tout avantage concurrentiel est éphémère.
Les résultats les plus importants de la recherche sont : pour évaluer la performance en utilisant le tableau de bord équilibré, bien que caractérisé par une remarquable capacité à atteindre un équilibre entre l'environnement externe des organisations et de l'environnement interne, mais l'efficacité cette évaluation reste limitée si elle n’est pas renforcer par les outils traditionnelle ; Cela souligne l'importance de l'intégration entre les différents outils de contrôle de gestion dans l'évaluation de la performance organisationnelle.

العلاقة التكاملية لمتطلبات إدارة الجودة الشاملة البيئية ومتطلبات إدارة سلسلة التجهيز في تعزيز التنمية المستدامة

أحمد عوني, أحمد حسن, عمر آغا — Sun, 18 Nov 2012 00:00:00 +0000

the current research Deals with (GSCMR) - (TQEMR) as an input an interview to promote (SD) and a tool to reduce all types of pollution caused by production processes. Based on field visits conducted by the researcher of the company examined, touching a number of problems related to increasing the volume of pollution and the high level of damages during production, so that the research came to lay the foundations of theory and field help the company surveyed in the adoption of the research variables and to achieve the adopted approaches. the descriptive and analytical in defining the research problem and presentation of data, the conclusions depending reached by the research provided a number of proposals consistent with these conclusions. Key words: GSCMR - TQEMR - S

أثر التحديات البيئية على الأداء التسويقي في المؤسسات الصناعية

إلهام يحياوي, عبد الصمد نجوى — Sun, 18 Nov 2012 00:00:00 +0000

The aim of this research is to study the environmental challenges and their effect on marketing performance in enterprises, relying on a case study curried out in the Algerian cement company of Batna (scimat). The study came up with many results, the most important of them, is the existence of several environmental challenges that have great effects on marketing performance which are considered as pressures on enterprises and must be reduced.

برنامج الإنتاج الأنظف كآلية لزيادة فعالية ممارسة الإدارة البيئيةو دعم الأداء البيئي للمؤسسة

فاتح مجاهدي, شراف براهيمي — Sun, 18 Nov 2012 00:00:00 +0000

In order to improve its environmental performance as responsiveness tool, to maximize the economic returns and minimize the negative impacts on the environment to reach sustainable development based on efficient performance. The companies nowadays use the cleaner production programs as integrated strategy to reduce costs and improve environmental situation. Thus this study highlight the contribution of theses programs to realise effective environmental management performance to support the environmental side focusing on an Algerian company case.

مقاربة التسيير العمومي الجديد كآلية لتدعيم وتعزيز تنافسية وكفاءة المنظمات الحكومية

طــارق عشــور — Sun, 18 Nov 2012 00:00:00 +0000

This article aims to introduce the type of New Public Management (NPM) as one of the modern concepts within the field of what is now called "Government Business Management" – according to a speech of an expert in public administration Dr. Ahmed Rachid – and review its application in the global context. This concept refers to a set of ideas such as; how government could re-defines its roles and improves the delivery of public services, which depending on the idea of introducing market mechanisms, privatization contracting out, and Flexibility in management by decentralization, emphasizing more on competition, quality of services and to be responsive to customers…

Crafty Credit The Strategic Use of Trade Credit

Salima Yassia, Rebecca Rebecca, Cherif Guermat — Sun, 18 Nov 2012 00:00:00 +0000

This paper explores the contribution that trade credit can and does make as a competitive device that can add value to companies when used strategically. By reference to the literature, we argue that trade credit is not merely a short-term collection issue, and that, used proactively, it can be a source of competitive advantage. We then develop an empirical model to test the relationship between trade credit and sales/profitability to determine whether, and the extent to which, trade credit constitutes a strategic tool. We find, inter alia, evidence that, when used strategically to enhance competitive advantage, firms have a discernible optimal level of trade credit. Despite data limitations, we conclude that our model demonstrates a viable methodology that could be applied usefully to an extended data set.

New trends in measuring financial performance Economic Value – Added (EVA)

Zahia KHIARI, DJAOUAHDOU Reda — Sun, 18 Nov 2012 00:00:00 +0000

Traditional measures of corporate performance are many in numbers. But it is argued that, in general, these measures fail to identify the true surplus. Economic Value Added (EVA) is advocated as a new measure of corporate performance that focuses on clear surplus in contrast to the traditionally used profit based indicators. Economic Value Added represents a powerful business tool which, if used correctly, promises to improve firm performance and produce greater returns to shareholders.

EVA is not just another performance measure, but can be the main part of an integrated financial management system, leading to decentralized decision making. Thus, the adoption of EVA should indirectly bring changes in management, which in turn can enhance firm value.

Information Systems Innovations Adoption among SMEs in Algeria

Laala Atik, Boumediene Ramdani — Sun, 18 Nov 2012 00:00:00 +0000

Scholars in the field of Information Systems (IS) innovations’ adoption and diffusion have recently expressed their concerns of the dominance that some theories attained, which has caused a high degree of enforcement, conformity, and lack of innovation that have not served the research community well. Having reviewed the IS innovations adoption and diffusion literature, this paper aims to develop a conceptual framework that can be used as a theoretical basis for studying SMEs’ adoption of Enterprise Systems (ES). This will be achieved by firstly reviewing the dominant paradigm of IS innovations’ adoption and its revised depiction. Secondly, TOE (Technology-Organization-Environment) framework introduced by Tornatzky and Fleischer (1990) will be adopted. Thirdly, theoretical and empirical studies of the factors that can be included within the theoretical framework will be highlighted. Besides, explanatory variables and the developed hypotheses will be outlined.

التنمية السياحية المستدامة دراسة مقارنة: (الجزائر، تونس)

علير حال, عامر عيساني — Sun, 18 Nov 2012 00:00:00 +0000

يمثل النمو القوي و المستدام الذي شهده النشاط السياحي أحد ابرز الظواهر الاقتصادية و الاجتماعية الجديرة بالاهتمام، حيث ارتفع عدد السياح ونمت العائدات السياحية بمعدلات فاقت معدل النمو في باقي مكونات الاقتصاد العالمي، لذا أصبحت السياحة تحظى باهتمام كبير في استراتيجيات التنمية لدى الكثير من البلدان النامية.

في هذا المقال سنعمل على دراسة وتقييم أداء قطاع السياحة في كل من الجزائر و تونس من خلال فحص مكونات الإستراتيجية التنموية للسياحة في البلدين مع التحليل و المقارنة.