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Item type: Item , منصات التمويل الجماعي كآلية بديلة لدعم المؤسسات الناشئة(University of Eloued جامعة الوادي, 2026-05-31) فرج الله، أحلام; حمادي، مورادThis 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.Item type: Item , مساهمة نظام تخطيط موارد المؤسسة(University of Eloued جامعة الوادي, 2026-05-31) موهون، سمية; بن بلقاسم ،سفيانThis 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.Item type: Item , مساهمة مؤشرات التنمية المستدامة في سد الفجوة بين الجنسين(University of Eloued جامعة الوادي, 2026-05-31) بولغب، ريان; مرزوق، أمالتهدف 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.Item type: Item , دور المحاسبة الإسلامية في تحقيق الشفافية والعدالة المالية(University of Eloued جامعة الوادي, 2026-05-31) باهي ،يوسفThis 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.Item type: Item , تقييم الهيكل المالي للمؤسسات الناشئة الجزائرية(University of Eloued جامعة الوادي, 2026-05-31) خلفاوي، المولديThis study aims to highlight the characteristics and determinants of the financial structure of Algerian startups. The case study was conducted on the startup Khidma-Tech in Annaba. The descriptive analytical approach was applied, relying on financial statements for the period 2022-2024, using financial ratios and financial balance indicators. The most important results of the study were that the institution relies heavily on debt, especially noncurrent liabilities, despite their value remaining stable throughout the study years. This indicates that its financial structure is not independent and exposes it to financial risks. The institution achieved positive results in the various return ratios and financial leverage, which means that the institution achieves profits and is efficient in managing its resources. The determinants of the financial structure of the startup were identified, including quantitative and other determinants, and their relationship to the total borrowing ratio. The organization also met all the requirements for financial balance. The most important recommendations were to gradually reduce reliance on debt to achieve the highest return and lowest cost and maximize market value, and to work on adopting a general strategy for the institution in coordination with the financial, marketing, research and development strategy to ensure survival, growth, flexibility and adaptation to the environment. Focus on training and developing its employees or attracting qualified workers in modern technologies with the aim of reducing costs and achieving a competitive advantage.