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واقع الإستثمار السياحي لولاية الجزائر
(University of Eloued جامعة الوادي, 2026-05-31) مالكي ،محمد اسلام; هدير، عبد القادر
تعتبر صناعة السياحة من بين أهم الصناعات الخدماتية في الوقت الراهن، لدى العديد من الدول المتطورة أو النامية، ويعود كل ذلك من خلال ما توفره السياحة من أنشطة متداخلة مع القطاعات الأخرى، ومن هذا المنطلق سنحاول في هذه الورقة البحثية التركيز على كيفية مواكبة الاقتصاديات العالمية، من خلال الاهتمام بهذه الصناعة و الاستثمار فيها، وبحكم أن ولاية الجزائر تعتبر الواجهة الأولى للجزائر، سنتطرق الى دراسة الجهود المبذولة تجاه الاستثمار السياحي في الولاية ومخرجاته، كما خلصت هذه الدراسة الى ان الولاية وفرت مناخ استثماري أدى الى إقبال كبير يفسره عدد المشاريع السياحية الجارية، وخلق مناصب شغل، بالإضافة الى ضعف في تنوع المشاريع حيث كانت اغلب المشاريع فندقية، على الرغم من وجود تنوع هائل في المقومات السياحية للولاية The tourism industry is considered one of the most important service industries in many developed and developing countries today. This is due to the activities tourism provides that overlap with other sectors. From this standpoint, we will attempt in this paper to focus on how to keep up with themajor economies by paying attention to this industry and investing in it. Given that the state of Algiers is considered as the tourism interface of Algeria, we will study the efforts that has been taken in tourism investment in Algiers and its outcomes. This study also concluded that the state provided an investment climate that led to a great turnout, explained by the number of ongoing tourism projects and the creation of job opportunities, in addition the data revealed the weakness in the diversity of tourism projects, despite the existence of a huge diversity in the povince’s tourism attractions.
منصات التمويل الجماعي كآلية بديلة لدعم المؤسسات الناشئة
(University of Eloued جامعة الوادي, 2026-05-31) فرج الله، أحلام; حمادي، موراد
This study analyzes crowdfunding platforms' role in financing nascent enterprises, focusing on Ethis Crowd as a pioneering Shariah-compliant model. It hypothesizes that crowdfunding constitutes an alternative mechanism capable of bridging early-stage funding gaps where conventional bank financing remains inaccessible. Findings demonstrate Ethis Crowd's potential as an innovative paradigm synthesizing economic efficiency with social impact, complementing traditional financial systems. The study recommends developing supportive regulatory frameworks and enhancing integration between crowdfunding platforms and financial institutions to foster entrepreneurship and sustainable development.
مساهمة نظام تخطيط موارد المؤسسة
(University of Eloued جامعة الوادي, 2026-05-31) موهون، سمية; بن بلقاسم ،سفيان
This article examines the impact ofEnterprise Resource PlanningERP systems on improving the quality of financial information and supporting investment project evaluation within the Algerian company iSERV Solutions. A qualitative research approach was adopted, based on semi-structured interviews with company executives and analysis of internal reports and documents extracted from the company’s information system. The findings indicate that the ERP system significantly enhanced accuracy, completeness, and timeliness of financial information while providing analytical reports supporting investment project evaluation. These improvements enabled better estimation of project costs and profitability. The study also demonstrates that ERP systems address limitations of traditional information systems and provide reliable foundation for selecting economically viable investment projects.
مساهمة مؤشرات التنمية المستدامة في سد الفجوة بين الجنسين
(University of Eloued جامعة الوادي, 2026-05-31) بولغب، ريان; مرزوق، أمال
تهدف هذه الدراسة الى معرفة الدور الحاسم الذي تلعبه مؤشرات التنمية المستدامة في سد الفجوة بين الجنسين وتعزيز المكانة الاقتصادية للمرأة في المنطقة العربية، ولتحقيق هذا الهدف استندت الدراسة على المنهج الوصفي التحليلي والذي يشمل مراجعة وتحليل البيانات الخاصة بمؤشر الفجوة بين الجنسين ومختلف مؤشرات التمكين الاقتصادي للمرأة في المنطقة العربية الصادرة عن الهيئات الدولية. حيث أظهرت النتائج أن تحقيق المساواة الكاملة يتطلب جهودا إضافية لضمان المشاركة الفعالة للمرأة العربية في الاقتصاد لوجود فجوات واضحة في المساواة بين الجنسين في المجالات الرئيسية خاصة المشاركة الاقتصادية، حيث حصلت جميع الدول العربية على الدرجة الحمراء في هذا الهدف. This study aims to explore the critical role that sustainable development indicators play in bridging the gender gap and enhancing women’s economic status in the Arab region. To achieve this objective, the study adopts a descriptive analytical approach, which includes reviewing and analyzing data on the Gender Gap Index and various women’s economic empowerment indicators in the Arab region, as published by international organizations. The findings indicate that achieving full equality requires additional efforts to ensure the effective participation of Arab women in the economy, as there are clear gender equality gaps in key areas, particularly economic participation. All Arab countries received a red rating in this regard.
دور المحاسبة الإسلامية في تحقيق الشفافية والعدالة المالية
(University of Eloued جامعة الوادي, 2026-05-31) باهي ،يوسف
This study examines the role of Islamic accounting in achieving financial transparency and justice within financial institutions in light of Sharia foundations and AAOIFI standards. It is based on the assumption that Islamic accounting is not merely a technical alternative to conventional accounting, but an ethical framework that regulates financial behavior and balances economic efficiency with social justice. The study adopts a descriptiveanalytical methodology through the analysis of relevant Sharia texts, a review of specialized literature, and an examination of Islamic accounting standards. The findings indicate that Islamic accounting has strong theoretical foundations for enhancing transparency and fairness in the distribution of wealth, although its practical effectiveness depends on genuine institutional commitment.