L’objet de notre étude qui est la publicité, nous nous sommes intéressés aux spots publicitaires Algériens, leur évolution et leur diversification nous ont poussés à en savoir plus sur leur mise en œuvre, sur l’effort de réflexion qui est fait au niveau de la stratégie publicitaire télévisuelle et surtout sur leur impact quant au comportement du consommateur Algérien.

our study tried ; in first stage; to present the most important features of both accounting information systems, and cloud computing. in a second stage, we linked the study variables by showing the impact of cloud computing on the accounting information systems, highlighting the most important advantages that computing Cloud can provide for the development and modernization of these systems and increase their effectiveness, especially if we mentioned that accounting information systems were often characterized by complexity and large size, to the extent that it is not fully understood. Cloud Computing; One of the latest trends in the IT world, which offers a new model that reduces the complexity of IT by providing on-demand, anytime, anywhere online services in accordance with software, security and data confidentiality standards.

The aim of this study is to shed light on the governance problems of our country by presenting all theoretical concepts related to corporate governance through the establishment and application of effective laws and regulations that govern the relations between all stakeholders. Corporate governance has an effective role in creating an environment He worked in dealing with the rapid developments in the economic, technological and administrative aspects across all companies and based their systems on the Limit of the manipulation and corruption prevalent in the homeland, in addition to addressing the experiences of some developed and developing foreign countries in establishing and implementing the basic principles Corporate Governance.

This paper aims to learn how to apply and control the strategies of artificial intelligence, since the use of artificial intelligence successfully in a wide range of areas including medicine, education, financial markets, industry, automated control, law, scientific discoveries, and search engines on the Internet, where many adopted Artificial Intelligence Strategies including the UAE to use and apply technology in various fields and sectors to achieve sustainability, AI has been incorporated in the UAE as a strategic part of government mechanisms and e-transformation, investing in technology to support the economy, investing in human capital and national cadres, and supporting the production and export of knowledge, which represents an unprecedented qualitative leap in the development of government work and upgrading. The UAE provides a new gateway to the horizons of investing in advanced technology and utilizing it in the implementation of projects according to the best efficiency standards, which reflects positively on the level of life of individuals and citizens. It promotes economic growth and social well-being, As the UAE tries to address and overcome the obstacles facing the implementation of AI strategies related to trust, security risks, processing and control of big data and other obstacles.

Achieving local development can only be by building a positive relationship between rulers and the ruled by expanding the scope of societal participation in the governance process and giving civil society institutions and the private sector a greater role in the development process, by adopting effective and sound mechanisms and the existence of tools of control and accountability and the dissemination of a culture of good governance In local bodies, this leads to the activation of local groups in order to embody participatory democracy by expanding the options available to all citizens in order to achieve development.

Given the critical importance of financial performance as the cornerstone of economic institutions on one hand; and on the other hand; these institutions strive to achieve their financial balance as a main condition to design their plans Strategy to ensure sustainability; continuity and future challenges. The study concluded that the contributions of the financial accounting system seem clear at the level of financial information content in relation to the financial statements prepared according to the latter; which are outputs of this system; and on the other hand; they are key inputs to measure and evaluate financial performance.