Browsing by Author "Arkoub, Ouali"

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    Etude quantitative sur les valeurs des dirigeants: Cas des entreprises de presse écrite = Quantitative Study on the Values of Managers: Case of Newspaper Companies
    (Université M'Hamed Bougara Boumerdes, 2021) Batache, Abderrahman; Bouzar, Chabha; Arkoub, Ouali
    Cette recherche a pour but de contribuer à une meilleure compréhension des valeurs des dirigeants des entreprises. Ainsi, une enquête de type quantitative, via un questionnaire, a été menée sur un échantillon de dirigeants des entreprises du secteur de la presse écrite en Algérie visant à vérifier l’hypothèse de l’influence des caractéristiques des dirigeants sur leurs valeurs personnelles, et celle de l’homogénéité des équipes dirigeantes sur le plan des valeurs. L’article est structuré en trois axes abordant, successivement, le cadre théorique de la recherche, la méthodologie de l’étude et, enfin, l’analyse statistique des données et la discussion des résultats. Les résultats obtenus permettent d’enrichir la littérature sur le sujet des valeurs des dirigeants et de proposer quelques pistes de recherche.
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    La Formation universitaire comme mécanisme d'incitation à L'entrepreneuriat étude de cas : université de Boumerdes = University training as incentive mechanism for entrepreneurship, practical study : University of Boumerdes
    (2020) Lounes, Houda; Arkoub, Ouali
    The entrepreneurial act is determined by many factors related to entrepreneur’s characteristics, needs and behavior. There are also external factors that can push individuals to create a company. University training, through its content, is recognized today as a way to encourage students to start their businesses. This article aimed to estimate how university training can be a condition and incentive mechanism for business creation, through an exploratory study on a sample of students from the University of Boumerdes
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    La Prise De Décision Dans Les Entreprises De Presse écrite. Une Lecture Par Le Modèle De L'anarchie Organisée
    (Université M'Hamed Bougara Boumerdes, 2021) Batache, Abderrahmane; Bouzar, Chabha; Arkoub, Ouali
    L’objectif de cette contribution consiste dans l’application du modèle de l’anarchie organisée sur le cas des entreprises de presse écrite. Il s’agit de vérifier, à l’aide d’une démarche qualitative et à travers les techniques de recherche de guide d’entretien semi-directif et l’étude documentaire, l’hypothèse selon laquelle les conditions d’une anarchie organisée telles que définies par Cohen, March et Olsen (1972), sont réunies lors de la prise de décision au sein de l’entreprise de presse écrite algérienne.
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    The role of Human ResourceAccounting (HRA) in the Development of Human resources in Algerian enterprises : Case Study : Air Algérie = دور محاسبة الموارد البشرية في تنمية الموارد البشرية في المؤسسات الجزائرية : دراسة حالة مؤسسة الخطوط الجوية الجزائرية
    (Université M'Hamed Bougara Boumerdes, 2016) Arkoub, Ouali
    In the past, the value of an enterprise was measured within traditional balance sheets, and it was viewed as a sufficient reflection of the organization’s assets. However, with the emergence of the “knowledge economy”, this traditional valuation has been called into questions due to the recognition that human capital is an increasingly dominant part of an organization’s total value, because all process of the organization are operated by human resources. Hence, the valuation of this resource is very necessary and all information about it should be given to investors, managers and other stakeholders through financial statements. Over the last two decades, the philosophy of Human Resources Accounting is gaining active consideration. So, HRA is not a new issue in economics, and economists consider human capital as a production factor, and they explore different ways of measuring its investments ineducation, health, training and other areas, also this tool play an effective role in the development of human resources in the enterprise. Human Resource Accounting is the process of assigning, budgeting, and reporting the cost of Human Resources incurred in an enterprise, including wages and salaries and training expenses. In another way, to measure the added value created by Human Resources and their contribution in the effectiveness of the enterprise, HRAcalculates the productive capacity of the workers, and we can definite it as the art of valuing, recording and presenting systematically the work of Human Resources in the books of accounts of an enterprise, what make it a necessity to improve the performance of human resources in Algerian enterprise.
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    Towards a new prudential framework solvency II, evaluation of the solvency system of insurance companies in Algeria for the period (2012-2021)
    (M'hamed Bougara-Boumerdes Universty: Faculty of Economics, Commercial and Management Science, 2023) Dahmani, Yacine mohamed; Arkoub, Ouali
    This work aims to present the solvency system currently in the insurance sector in Algeria, more precisely the Solvency I Directive. To identify the shortcomings and limitations of the prudential regulation and finally, to offer recommendations necessary to ensure the development of the activity of insurance in Algeria, and consequently the economy in general. Thus, to present the transition from the Solvency I prudential standard to the Solvency II prudential standard, which was implemented on the insurance market in Europe on January 01, 2016. Finally, the Algerian regulation cannot stay away from international reforms, including the Solvency II standard; it must adapt his system to comply with these standards.