Vol. 52 No. 3 (2025)
Published:
30-06-2025
Online Access
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Digital gaps and challenges of legal security
Derdiche Brahim, Nessil OmarAbstract : 208PDF : 179224-234 -
Economic governance between present requirements and future aspirations
Noual Chine, Mohamad Abdel Monem Al-Sayed Abou Souliman, Fairouz Chine, Saida Chine, Trifa MohamedAbstract : 129PDF : 68235-246 -
Measuring the impact of digital transformation in tax administration on the quality of tax services: A field study in Eastern Algeria
Saida Slimani, Siham Chouchane, Omar Aboalatati Miftah, Yaseen Miftah MaeyoufAbstract : 68PDF : 64247-260 -
Discussion on new climate issues: Eco-design, circular alternative and Intrusion Prevention System (IPS)
Kaddour Benabbad KadaAbstract : 62PDF : 46261-269 -
The role of social responsibility accounting in achieving sustainable development: The case of major industrial groups in Algeria
Marouf Habib, Chaouchi Kahina, Siouda Ines, Kedaifa Amina, Grinat MohammedAbstract : 43PDF : 25270-286 -
Evaluation of the work of the Sharia Supervisory and Audit Board in Islamic banks
Fatma Zahra Sebaa, Hadda AchouriAbstract : 40PDF : 27287-299 -
Evaluating service quality of the mobile operator Mobilis using the SERVPERF Model: A study on a sample of Mobilis customers at the Laghouat Agency
Rinouba Lakhdar, Cheknane MohammedAbstract : 37PDF : 18300-310 -
The impact of external financial liberalization on financial inclusion in Egypt over the period: 2004-2021 by using access indicators
Samir Benkari, Abdelhakim Djerbi, Mostefai Yassine, Boudrama MoustefaAbstract : 58PDF : 27311-329 -
Integrating blockchain into the circular economy: A bibliometric and systematic literature review
Oussama Berghout, Mohamed Kedatsa, Kaddour Ali, Mahfoud HadadouAbstract : 43PDF : 19330-344 -
Correcting the principle of two-level litigation in the Algerian Administrative Judiciary by establishing administrative courts of appeal under law 22/13
Noureddine Hairech, Mohammed Elamine Djeriou, Mohammed DerbaleAbstract : 47PDF : 15345-355 -
Economic crime and mechanisms to combat it in Algerian legislation
Mohcen CheddadiAbstract : 41PDF : 27356-366 -
New authorities of the public accountant under law 23/07 on public accounting and financial management in Algeria
Mohammed Bellarbi, Abdelmoutaleb BissarAbstract : 34PDF : 17367-379 -
Measuring the contribution of manufacturing industries to the gross domestic product in algeria, during the period 1990-2023 using the ARDL model
Mohamed Yahiaoui, Zakaria DjorfiAbstract : 37PDF : 16380-393 -
Tax oversight for ensuring compliance and enhancing the investment climate
Karima AtmaniAbstract : 27PDF : 12394-407 -
The strategy of economic enterprise to monitor inflation, through the relationship between developments in the money supply and inflation: Case study of Algeria
Amal Dahmani, Walid Latreche, Abdelhamid BouabdelliAbstract : 24PDF : 16408-430 -
Murabaha contract for the purchase orderer between Sharia controls and field applications
Samir Ghouini, Abdelmadjid MadjiAbstract : 32PDF : 13431-438 -
Determinants of tourism demand in Tipaza (Algeria)
Mokrani Tayeb, Zahali Rachid, Touahria WalidAbstract : 22PDF : 18439-457 -
The contribution of budgetary and accounting reform to the Implementation of International Public Sector Accounting Standards (IPSAS) in Algeria
Tarek Chougui, Khaled RedjemAbstract : 47PDF : 17458-485 -
Activating public loan contracts to fund local development, at Eastern Algerian Coastal Municipalities: Centralization, human, and legal difficulties
Yacine Lakikza, Mahfoud BoulksibatAbstract : 42PDF : 15486-495 -
The role of accounting disclosure in rationalizing the financial investment decision of institutions
Rezzak Nasreddine, Debbah Karima, Melikaoui Hadjila, Pr. Hamadi NabilAbstract : 52PDF : 24496-505 -
The Provisions of the Consumer Loan in Light of Executive Decree No. 15-114 related to the terms and conditions of offers in the field of consumer loans
Mohammed FerhiAbstract : 36PDF : 20506-517 -
From oil to opportunity: Exploring the determinants of non-hydrocarbon growth in Algeria
Malika Larbi, Fatima Zahra Blal, Hayat Abdelbaki, Amina BenhaddouAbstract : 52PDF : 11518-525 -
The role of the financial accounting system in enhancing governance in the commercial corporate sector
Madiha MekherbecheAbstract : 37PDF : 16526-540 -
The role of cultural and legal factors in shaping strategies for transferring human resource management practices in multinational companies: A case study of Holcim Algeria
Mustafa Mekki, Hadjira Betka, Louiza Bouchair, Fetah MerzougAbstract : 70PDF : 26541-554 -
The pre-purchase condition of the lease contract between the comparative legislative texts and the practical applications in Algeria
Messirdi SidahmedAbstract : 70PDF : 31555-565 -
The role of startups and business incubators in achieving economic development: The case of Saudi Arabia
Gharbi Zahia, Barka Naima, Chetiba ZinebAbstract : 14PDF : 8556-578 -
Digital marketing and brand identity: The gap between theory and practice amid technological and ethical transformations
Bengasmia Mohamed ElamineAbstract : 17PDF : 18579-601 -
Provisions of the simple corporation company in the Algerian Legislation
Abdelhak ManiAbstract : 21PDF : 17602-609 -
The concept of the environment within the framework of national legislations and international conventions
Hamdoun ToumiAbstract : 37PDF : 15610-619 -
Exploring the effect of brand image on e-WOM through brand value: Evidence from Condor in the Algerian Home Appliance Market
Anouar Bouima, khaled RedjemAbstract : 69PDF : 22620-636 -
The extent to which the Algerian Legislation keeps pace with the acceleration of the use of artificial intelligence
Fathi MezouarAbstract : 50PDF : 26637-647 -
Digital culture as one of the pillars of digital transformation
Nacera Zegrire, Khaled RedjemAbstract : 44PDF : 39648-656 -
The role of time-driven activity based costing in reducing the company costs and increasing the earnings: Case study of Athmani diary in Khenchla
Loudjani Aziz, Guentri AmelAbstract : 21PDF : 11657-665 -
The impact of the incentive system on job satisfaction among individuals in Algerian economic institutions
Amina Slama, Hallam ZouaouiaAbstract : 34PDF : 15666-680 -
Reshaping knowledge management in the digital age through the integration of artificial intelligence and deep knowledge
Hasnaoui Balbal, Nasser BoucharebAbstract : 91PDF : 30681-690 -
The relationship of the legislative system to attracting investment in the banking sector
Abderrahim GuezouliAbstract : 47PDF : 23691-700 -
Two decades of plans: what effects on the growth of the handicraft sector in Algeria
Djalila Benlamoudi, Soumeia Derbal, Amel Boussouak, Raouda Djedidi, Samiha DjedidiAbstract : 54PDF : 25701-724 -
Algeria intensifies efforts to adopt IPSAS standards: Concrete steps and future prospects
Abdelkrim Bendekhis, Mohammed Reda BendoukhaAbstract : 26PDF : 9725-738 -
The dilemma of decentralization financing in Algeria
Khadidja ElbordjAbstract : 23PDF : 17739-747 -
The role of human competency development in achieving competitive advantage: A case study of the SAIDAL complex
Zahia Gharbi, Abderraouf HadjadjAbstract : 23PDF : 4748-765 -
Examining creative and design thinking as drivers of entrepreneurial orientation among university students in the startup sector
Amina BenbedraAbstract : 23PDF : 12766-788 -
Compensation for industrial pollution damage in Algerian legislation
Yousra Boulakouas, Sara Boulakouas, Abdesselam Henni, Mounir BenazzougAbstract : 51PDF : 101789-804 -
Limits of processing personal data in digital transactions
Adel LemouchiAbstract : 16PDF : 8805-813 -
The reality of corporate social responsibility practices in Algerian economic enterprises: A case study of the industrial equipment maintenance company in M’sila (2019–2020)
Hadjer Boufenara, Abdelali MenaceurAbstract : 16PDF : 14814-828 -
The role of social responsibility practices in enhancing the quality of work life (With reference to the experience of Google Company)
Fateh Mabrouki, Alaeddine Youcefi, Said Ziouche, Nabil OunnoughiAbstract : 58PDF : 28829-841 -
The impact of the emergence of delivery companies on increasing consumption among individuals
Houssem Mouffouk, Salah Korichi, Abdelatif Taibi, Khaled RedjemAbstract : 26PDF : 19842-853 -
The impact of financial market development on economic growth in Saudi Arabia during the period 1990-2023
Debbi Mounira, Abderrezzak Bouaita, Abderrezzak KalkoulAbstract : 38PDF : 6854-869 -
Tax benefits for self-employed entrepreneurs in Algeria
Souyad Amina, Abla KouadriAbstract : 59PDF : 44870-882 -
Accounting for long-term contracts in Algerian Contracting Companies Practical reality and future challenges
Farid AouinatAbstract : 48PDF : 39898-909 -
The role of authentic leadership in building organizational reputation from the point of view of academic leaders in the faculties of the University of M’sila
Kamal Yousfi, Ahmed Eldjerbi, Djamila KharkhacheAbstract : 21PDF : 14910-929 -
The interaction between tax evasion and tax supervision: Between deterrence and compliance
Ayman KhachabAbstract : 16PDF : 13930-943 -
Electronic payment cards and their role in achieving the competitive strategy for the activation of financial technology – An analytical study of a sample of Algerian public bank customers
Amel Boussouak, Sakina Hamlaoui, Rahima Bousbia Salah, Sarra TuoahriAbstract : 38PDF : 19944-957 -
Obstacles to state-building in the African Sahel: An analytical study before, during, and after colonization
Houria BenaniAbstract : 33PDF : 18958-967 -
Taxation and household behavior: Analyzing the impact of tax policies on savings and spending decisions
Gangu Naidu Mandala, Kusum, Appasaba L.V, Jitendra Mohan MishraAbstract : 28PDF : 15968-974 -
The role of creative accounting practices in developing methods of fraud and tax evasion
Bahoura Samah, Chanbi MeriemAbstract : 16PDF : 8975-986 -
The role of tax system complexities in shaping decision-making processes of small and medium enterprises: evidence from Laghouat, Algeria
Zeyneb ZemmitAbstract : 32PDF : 10987-998 -
The impact of UGC on tourism destination: A case study on User-Generated Content (UGC) in Bali, Indonesia
Bilal BekhoucheAbstract : 23PDF : 7999-1011 -
Impact of the exchange rate on the economy
Gangu Naidu Mandala, Suresh Sirisetti, Sakha Gangadhara Rama Rao, Malla Purna Suri GaneshAbstract : 25PDF : 151012-1019 -
Parliamentary oversight of governmental work in Arab Maghreb Countries
Naziha BenzaghouAbstract : 33PDF : 111020-1031 -
The contribution of Islamic banking operations to the financing of foreign trade
Ghouireg Mohammed, Madjda MedaouakhAbstract : 39PDF : 221032-1046 -
The extraditability of corruption offenders: An analytical study in light of international law and national legislations
Mouna MalaaAbstract : 32PDF : 151047-1058 -
Algerian legal framework for the elimination of international double taxation: Insights from the Algeria–UK tax convention
Mohamed Fouad Henni, Saadi AyadAbstract : 21PDF : 121059-1072 -
Distribution of jurisdiction among administrative judiciary bodies according to the latest developments in the constitutional amendment of 2020
Nabila SeddikiAbstract : 10PDF : 91073-1084 -
The wife’s contribution to household expenses: Between Islamic law and maghrebi family codes (Algeria, Tunisia, Morocco)
Fatima BoukhariAbstract : 18PDF : 211085-1095 -
The management of the COVID-19 health crisis in Algeria: Measures and methods
Brahim Hadj Kaddour, Djoher AbderrahmaneAbstract : 20PDF : 111096-1104 -
Rise of blockchain and its synergy with AI/ML in transforming financial services
RVS Praveen, Hari Krishna Vemuri, Satya Subramanya Sai Ram Gopal Peri, Sriharsha Sista, Vinay Saxena, Parul SaxenaAbstract : 35PDF : 151105-1122 -
The risks of artificial intelligence on job loss in the field of human resources: Opinions from a sample of university professors specialized in human resource management
Wahiba DjezzarAbstract : 18PDF : 71123-1132 -
Managing virtual enterprises in the digital age: Challenges and strategies of e-leadership
Bouchebour Abdelhamid, Lemoui DouniaAbstract : 17PDF : 81133-1145 -
Diversity management as a modern approach to human resource management in algerian hospitals: A case study
Aicha Bouglimina, Bachir Wali Eddin ZeninaAbstract : 17PDF : 81146-1160
