Vol. 8 No. 02 (2023)

Articles

• Mechanisms and rules for preparing the municipal budget - a case study of the municipality of M'sila for the year 2023

  Abdelwahab salmi

  1-27

  • PDF (العربية)

• The impact of Merger of Equals on the financial performance: Raytheon and United Technologies companies as a model – Event Study –

  nabil saidi, omar boufama

  28-47

  • PDF (العربية)

• Digitizing Tax Collection as a Mechanism to Ensure Tax Revenues - A Study of the Experiences of Egypt and Jordan

  soumia boumad, mohamed alaaeldinne djennai

  48-60

  • PDF (العربية)

• Improving the profit of Algerian banks in light of the risks of digital banking transactions in the Algerian banking sector for the period

  hadjila Melikaoui, nabil hamadi

  61-74

  • PDF (العربية)

• Factors determining the level of non-financial disclosure - an analytical study of companies registered in the financial markets of the Kingdom of Saudi Arabia

  fethi benhalima, abdelkadir boukredid

  75-92

  • PDF (العربية)

• The Impact of financial control on evaluating the financial performance of the economic institution -a case study

  nacera boumaiza, soufyane bouguetaia

  93-112

  • PDF (العربية)

• Islamic Financial Technology and its impact on the development of Malaysian investment sukuk: the experience of the Digital Sukuk Prihatin

  fatima lazreg, Rabiha nemer

  112-131

  • PDF (العربية)

• The State’s move to the accrual accounting: theoretical advantages and practical difficulties in application

  mohamed messai

  132-160

  • PDF (العربية)

• The importance of controlling the purchasing function in increasing the profitability of the industrial enterprise Case study of the industrial complex “ALFADITEX” in Béjaia

  mhenni bouriche

  161-178

  • PDF (العربية)

• Analyzing And Measuring The Impact Of The Public Budget Deficit On The Trade Balance Deficit In Algeria An econometric study for the period (1998-2021) using the ARDL model

  Belkacem rahali, bilal boultif

  179-198

  • PDF (العربية)

• The impact of electronic marketing on the effectiveness of the commercial bank’s performance, a case study of the Bank of Agriculture and Rural Development, M’sila Agency

  Zahei saleh, Faiza laaraf

  199-216

  • PDF (العربية)

• The role of the information systems in combating tax evasion - a case study of the state directorate of taxes in M’sila

  Soureya chenbi

  217-235

  • PDF

• The complementarity between the internal audit and the audit committees, and its role in supporting and enshrining the corporate governance

  Abdelhakim BISSAR

  236-262

  • PDF