Hydrocarbon sector contributes about 97% of the total national exports, which threatens the future of development in light of the possibility of depletion of oil substance in the near future, in addition to the absence of a clear development strategy and considering the financial prosperity resulting from the hydrocarbon sector manifestation of the development.

The primary goal of this paper is to study the Saudi experience in financing SMEs by highlighting on the most important financing methods adopted in the KSA with extraction the most important lessons learned from this experience for Algeria, Considering that the Saudi Arabia experience is one of successful Arab experiences.

This study examines the impact of trade openness on the balance of payments by reflecting international exchange, liberalizing foreign trade and the advantages that can be gained from trade openness. The results of the estimate showed that, positive correlation between the trade openness Indicator and the current account and balance of payments as a whole, While there is no correlation between trade openness Indicator and capital account.

Au vu de la grande importance dont bénéficie l’information, qui représente la base de la prise de décisions au sein d’une entreprise et ce, à tous ses niveaux administratifs (stratégiques, administratifs et tactiques), en dépit du développement considérable dans les médias et technologies de l’information de nos jours, ce qui a permis de créer une excellente occasion pour les entreprises afin de recueillir les informations, de les utiliser et de les obtenir rapidement et avec la précision requise et en temps opportun, les traiter et stocker d’une façon qui ne leur était pas octroyée auparavant en pareilles quantité et qualité. Mais en même temps, ce développement a également exposé cette ressource à plusieurs risques et menaces, se posant entre elle et le fait de pouvoir en profiter afin de prendre les bonnes décisions qui peuvent exposer l’entreprise en elle-même à des risques pouvant mener à sa disparition.

A world of management and organization - today - many of the changes created by a variety of factors led by the phenomenon of globalization and the growing trend of major economic blocs, Addition to shift the economics of the industry to the economics of information and the development of information technology and communication and information processing, management and direction of the process towards the conduct of the factors intangible (behavioral aspect) and the control of the marketing philosophy, the philosophy of productivity in the customer area of concern, as these factors - as a whole - on the institutions to review the existing regulatory practice, on the basis of valuation of non-physical dimensions as the determining factor to improve the competitive position of the institution and provide the appropriate environment to unleash the creative potential.

The field that can appear the role of economic firms in the promote of theirs social practice through their social responsibility focus on the necessary of the integration between objective of firms and the requirement of environment, worker and the society in general, in order to serve all extremity without damaging theirs benefit . Also the enhancement of firm’s social practices requires the availability of supervisory mechanism and preventive procedure. Subsequently, availability of carful and intelligent firms and promote the proactive action.

This study deals with one of the accountancy aspects, which is “accounting for lease contracts”.This study analysis the accounting treatment of leases in the financial accounting system in accordance with IAS17, in addition to the identification of the various effects of this treatment on enterprises in Algeria. The study concluded that there is a consensus between the accounting treatment of leases in SCF and IAS17 to realize the principle of giving priority to the economic reality on the legal form.In addition to the multiple effects by influencing the content of financial lists, in which this treatment allows that the financial lists express the reality of the financial center for the rented that lead to improve performance of the corporation, and then it will meet more requests and improve the look of those who use the financial lists, whether they are investors or financial analyzers.

695/5000 The purpose of this study is to examine the convergence between the Financial Accounting System (SCF) and International Accounting Standards (IAS / IFRAS) on the conceptual framework of accounting information and to measure the existence of recognized qualitative characteristics and to require in the application of international accounting standards, this study concludes that the adoption of the new international accounting standards in the new financial accounting system is likely to improve the quality of information for decision-making purposes. users and control of entities and provide reliable and transparent indexes on the Algerian

This study aims to shed light on the role of international marketing in banks in current world events, and to focus on the elements of the international marketing mix related to banking service, so that the provision of banking services with international standards and with international marketing mix became a necessity, in particular after growing impacts of current world events which is banking service that led to the world financial crisis. This study has revealed, by studying international marketing experiences in many banks from different countries, the position that international marketing concept occupied in these banks that made them able to achieve profits as the case of London and middle east bank (islamic), HSBC bank (traditional bank with islamic counters) in britain, and the bank of america in United States of America, and Finance Samba Group (Islamic), these banks proved their efficiency in their ability to keep pace with world developments even at the biggest world financial crisis, by adopting international marketing methods enabling them to target different international markets forming a portoflio that divides profits and losses.

We aim through this paper to clarify about the evolution of the legal framework of the environment and sustainable development in Algeria, in addition to highlight the efficiency of use of non-renewable resources, especially the hydrocarbons. In this regard, we have divided our research into three main sections, the first one was devoted to talk about the conceptual framework of sustainable development, while the second section was consecrated to highlight the evolution of the legal framework of the environment in Algeria, and the last one has been allocated to illustrate the environmental impacts of hydrocarbons exploiting and its efficient use in Algeria

The purpose of this study is to identify the driving forces behind arising imperative for value innovation, and to explore to what extent of Saidal Group applies the principles of Blue Ocean Strategy, The survey includes a questionnaire, which was distributed to administrators. Data analysis produces a set of conclusions, which focus on the role of this strategy to support the direction the company to face its competitors. In the light of this, a set of recommendations is presented to strengthen these trends. One of them is that companies, which seek survival and excellence, must make use of the blue ocean strategy to enhance its competitive position through its approach to managing its relationship with customers.

This article aims toidentify the impact oftraining on thejob performanceof managers, who are working at Port of Djen Djen –Jijel ,through an opinion’ssurvey ofa sample of managers , which had alreadybenefited fromtraining courses, about the the conditions of training coursesand the job performance. Through this study, it has been reached on a set of results , the most importants of theme is: Whenever the conditions of training courses were suitable , whenever it led to improve the job performance of managers, which indicates that thetraininghad a positive impactonjob performance.