https://www.ajol.info/index.php/jnae/issue/feed Journal of North African Economies 2025-03-13T08:47:58+00:00 Mohamed Ratoul ratoulmed@univ-chlef.dz Open Journal Systems <p>The <strong>Journal of North African Economies </strong>A specialized scientific journal, published by Hassiba Ben Bouali University of Chlef is founded since 2004, <strong>JNAE </strong>aims to become an international economic journal more typically by a continually concern to develop it and by the contribution of researchers and professors .JNAE is a scholarly journal which seeks to publish articles and researches in economic topics that occupy the economic thought and its developments, especially in Algeria and other African countries and the rest of world. Also, JENA publishes researches interest the Arabic and international economies. It is an open access to publish research of professors and researchers from inside Algeria and abroad in Arabic, French and English language.<br /><br />You can view this journal's own website<a href="https://www.asjp.cerist.dz/en/PresentationRevue/9" target="_blank" rel="noopener"> here</a>.</p> https://www.ajol.info/index.php/jnae/article/view/290961 The reality and prospects of the new global economy in light of the repercussions of the Russian and Ukrainian war - an analytical study during the period 2020-2024 2025-03-12T12:12:30+00:00 محمد خضر الشطي mko@kpc.com.kw طويل آسيا mko@kpc.com.kw <p>The research focus of the Russian and Ukrainian war on the world economy by presenting realities and prospects in the current changes.&nbsp; After addressing Russia and Ukraine's economic status and that of the world, as one of the most serious repercussions of this new crisis,&nbsp; it will hinder and damage the growth and development of the global economic wheel, and increase the inflation rate that some European&nbsp; countries have begun to experience. This poses problems to the world economy which will identified. The study relies on the&nbsp; descriptive and analytical approach through the theoretical aspect of the world economy and the Russia-Ukraine War. Besides, the&nbsp; applied aspect through an analytical study, where the study ultimately found that the conflict’s results were passed on to the rest of the&nbsp; world. The impact has gone beyond to include a change in international alliances and political forces and a change in the map of&nbsp; international trade. Perhaps the positive impact is in activating communication in an integrated manner through visual communication&nbsp; (virtual communication), trade via e-mail and personal delivery&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290962 Promoting Algeria's integration into global value chains through regional value chains- Opportunities and challenges for activity in (AFCFTA) 2025-03-12T12:19:31+00:00 د. نادية براهيمي nadia.brahimi@univ-msila.dz د.نادية تاهمي nadia.brahimi@univ-msila.dz <p>In our research, we address the issue of enhancing Algeria's positive participation in global value chains through the regional chains&nbsp; expected to be formed within the AfCFTA area, within the framework of economic integration relations and value chain building. We aim&nbsp; to explore the opportunities available for Algeria's activity in this region, which has been based on exporting energy and oil resources as&nbsp; raw materials for decades, making this participation ineffective. This led the Algerian government since 2020 to adopt a program based&nbsp; on a strategy to diversify exports outside the hydrocarbon sector. By applying the exploratory descriptive case study approach, and the&nbsp; network survey of various research, studies, and reports prepared by specialized international organizations, we reached the most&nbsp; important results: the existence of 03 value chains among 94 promising and possible value chains at the continental level, Algeria can&nbsp; participate in them, within its activity in the AfCFTA area, and achieve its developmental goals under the adopted economic recovery&nbsp; program.&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290963 Analyzing the realities of Algeria's exports to Mauritanian market from 2000-2022 2025-03-12T12:32:38+00:00 مجدوبي شهرزاد C.medjdoubi@cu-elbayadh.dz مهر حاج أمحمد C.medjdoubi@cu-elbayadh.dz حيداس عبد القادر C.medjdoubi@cu-elbayadh.dz <p>The study aims to identify the importance of Algerian exports to the Mauritanian market by examining the reality of Algerian exports&nbsp; during the period from 2000 to 2022. It provides a general overview of the state of Mauritania and analyzes the major Algerian exports to&nbsp; the Mauritanian market. The study found that Algerian exports to Mauritania have shown a marginal increase overall during the study&nbsp; period, with an average of 35 million dollars, mostly consisting of oil exports. Non-oil exports primarily consisted of food products. The&nbsp; study also concluded that bilateral trade between the two countries is continuously evolving, reflected by increased export operations in&nbsp; recent years, especially after the opening of the land border crossing in 2018. Additionally, the study confirmed that the Mauritanian&nbsp; market is an attractive market for Algerian products. Based on the findings, the study recommended several measures, including the&nbsp; need to expedite the completion of the connecting road between the two countries, specifically the TindoufZouerate road.&nbsp;&nbsp;&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290964 The impact of investment on the Iraqi economy 2025-03-12T12:42:05+00:00 ناجي ساري فارس najialmaliki1966@gmail.com <p>Studies and research have shown that investment has a number of benefits that accrue to the national economy. Indeed, it has become a&nbsp; tool for achieving economic and social goals. One of the most important goals is achieving development dimensions, creating job opportunities to reduce unemployment and poverty, attracting foreign currencies, as well as attracting national migratory capital. It&nbsp; contributes to the transfer and localization of advanced technology from developed countries by attracting foreign investments,&nbsp; especially direct, and by providing infrastructure. In addition, the presence of policies and procedures affects the advancement of the&nbsp; unilateral Iraqi economic reality. By contributing to investment projects that lead to the revitalization of the agricultural, industrial and&nbsp; tourism sectors and the development of tourist facilities to diversify sources of income. Accordingly, investment has positive effects in&nbsp; transferring scientific methods in management and production. Investment also affects the development and development of&nbsp; infrastructure, represented by various service facilities, electricity stations, water and sewage networks, and roads. Likewise, investment&nbsp; has positive effects in increasing sectoral interactions, achieving human development and developing the skills of workers in different&nbsp; economic sectors.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290968 The role of industrial investment in achieving local development in Tissemsilt - study the state’s investment capabilities and opportunities in the industrial sector in the state of Tissemsilt 2025-03-12T13:04:22+00:00 ربحي فاطمة rebhi.fatima@univ-dbkm.dz <p>This study aims to highlight the role of industrial investment in achieving local development in Tissemsilt, thanks to the investment&nbsp; projects embodied in the state of Tissemsilt, and to understand its role in achieving local development by studying the capacities and&nbsp; investment opportunities of the state in the industrial sector, especially with the recent launch of the local development supplementary&nbsp; programme for the state, which affected all sectors through the completion of projects aimed at breaking the isolation of this young&nbsp; state. The study concluded with the following conclusions: The industrial sector in the state of Tissemsilt has a major role in achieving&nbsp; local development, especially with regard to the economic role of small and medium enterprises in the field of manufacturing, and the&nbsp; state has witnessed an improvement in the implementation of various investment projects in several fields, including industry, tourism,&nbsp; agriculture and health, within the framework of the proposed supplementary programme to support local development in the state of&nbsp; Tissemsilt&nbsp;&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290969 The role of tax exemptions in stimulating and promoting economic sectors in Algeria-A statistical and econometric study for the period extending between 2001 using 2021 and ARDL 2025-03-12T13:09:37+00:00 ط.د يعقوب سلمى Neigeb605@gmail.com د.لجناف عبد الرزاق Neigeb605@gmail.com <p>This study aims to know the role of fiscal incentives in increasing the volume of economic investments for various sectors through tax&nbsp; exemptions and incentives in accordance with the investment laws applied in Algeria since 1993 to the present day, through the&nbsp; establishment of various investment-supportive agencies directed towards investment projects in order to create positions Employment,&nbsp; new value surpluses, and then expanding the tax bases to increase the state's resources. The study concluded that the fiscal incentives&nbsp; policy in Algeria is insufficient in order to achieve the aforementioned goals. Because the investment climate in Algeria is not suitable for&nbsp; that, depending on econometric methods.&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290995 The role of the legislative framework in establishing the features of Islamic finance in Algeria 2025-03-13T05:51:27+00:00 سامة بوشريط oussamaboucherite@gmail.com <p>The aim of this article is to clarify the legislations that have tackled Islamic finance in Algeria, focusing on awqaf, cooperative insurance,&nbsp; and Islamic banking. This exploration takes into account the recent willingness of authorities to embrace these financial approaches, as&nbsp; seen in civil and commercial laws, awqaf regulations, executive decrees related to cooperative insurance, and the guidelines set by the&nbsp; Algerian Central Bank. Hence, to promote Islamic finance and streamline its implementation. Findings show that Islamic finance in&nbsp; Algeria encounters several challenges related to regulatory framework, terminology comprehension, and the formulation and technical&nbsp; aspect of these financial operations. It suggests that the existing laws require enrichment and recommends that Algerian authorities&nbsp; draw upon the expertise of organizations such as the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)&nbsp; and the Islamic Financial Services Board (IFSB) to further refine these legislations&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290996 Open government strategy: Toward a more open relationship between the administration and citizen 2025-03-13T06:30:25+00:00 حنان مزهود Hanane.mezhoud@univ-jijel.dz <p>Open government is the embodiment of the citizen's right to obtain information, which is considered a fundamental human right because it leads to the&nbsp; consolidation of other rights related to freedom of opinion and participation in&nbsp; public life. Citizen participation. To this end, governments work to enhance&nbsp; confidence in their work by publishing government data and information in a way&nbsp; that makes it accessible and easy to use and benefit from, which helps these&nbsp; countries strengthen their efforts to prevent and combat corruption, strengthen the&nbsp;&nbsp; foundations of transparency and accountability, and build the state of law.</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290997 Responsible tourism a model solution to the outbreak of overtourism - a case study of Barcelona city during the period 2018-2023 2025-03-13T06:44:56+00:00 قادة قدور بن عباد kabenabbad@yahoo.fr عيايشية زعرة kabenabbad@yahoo.fr <p>This research paper aims to address a very sensitive and important topic that has received widespread media resonance in the Western&nbsp; and Arab world alike, which is the phenomenon of excessive tourism that is widespread in a number of European countries such as&nbsp; Venice, Venice, Paris, and others, and which the World Tourism Organization has warned of expanding its spread to affect all countries.&nbsp; Countries of the world as the year 2030 approaches, and our study focused on examining the Spanish city of Barcelona, where the&nbsp; phenomenon has become increasingly widespread recently, after emerging from the Covid-19 crisis, as a global response to the state of quarantine, the complete closure of airports and ports, and the imposition of social distancing to overcome the crisis. What was the&nbsp; reason for encouraging the Catalan city “Barcelona” to adopt a responsible tourism approach as an exemplary and strategic solution to&nbsp; reduce the negative effects left by excessive tourism on this unique tourist destination with eternal landmarks&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290998 The effect of perceived value on the components of the relationship, relational fulfillment, of the Algerian bank customer using structural equation modeling (SEM): a case study of the Bank of Agriculture and Rural Development in the state of Mascara 2025-03-13T07:02:17+00:00 بوحفص مصطفى bouhafsmmostefa@yahoo.fr <p>The main objective of this study was to study the effect of customers' perceived value on the components of the relationship&nbsp; (satisfaction, trust, commitment), and the effect of these components on customer loyalty. The problem of the study addressed the effect&nbsp; of perceived value on bank customer loyalty in a relational context. Our research attempted to shed light on the elements of&nbsp; loyalty and perceived value in its relational approach, and the quality of the relationship (satisfaction, commitment and trust). Using a descriptive and analytical approach, so that the study, using structural equation modeling (SEM), concluded: Functional values and&nbsp; relational values are of great importance in increasing customer satisfaction, trust and commitment towards customers. The bank: These&nbsp; three elements, in turn, increase the loyalty of the bank customer. In the application aspect, we used the 29SPSS program. AMOS.29 and&nbsp; LISREL. The study was conducted on the banking services sector, because it is the sector in which the variables of value creation and&nbsp; loyalty emerge strongly compared to other sectors.</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/290999 The effect of perceived value on the components of the relationship, relational fulfillment, of the Algerian bank customer using structural equation modeling (SEM): a case study of the Bank of Agriculture and Rural Development in the state of Mascara 2025-03-13T07:09:39+00:00 بوحفص مصطفى bouhafsmmostefa@yahoo.fr <p>The main objective of this study was to study the effect of customers' perceived value on the components of the relationship&nbsp; (satisfaction, trust, commitment), and the effect of these components on customer loyalty. The problem of the study addressed the effect&nbsp; of perceived value on bank customer loyalty in a relational context. Our research attempted to shed light on the elements of&nbsp; loyalty and perceived value in its relational approach, and the quality of the relationship (satisfaction, commitment and trust). Using a descriptive and analytical approach, so that the study, using structural equation modeling (SEM), concluded: Functional values and&nbsp; relational values are of great importance in increasing customer satisfaction, trust and commitment towards customers. The bank: These&nbsp; three elements, in turn, increase the loyalty of the bank customer. In the application aspect, we used the 29SPSS program. AMOS.29 and&nbsp; LISREL. The study was conducted on the banking services sector, because it is the sector in which the variables of value creation and&nbsp; loyalty emerge strongly compared to other sectors.</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291001 The impact of commitment to marketing ethics on improving the image of service enterprise -Case study of the national insurance copany SAA of chlef - 2025-03-13T07:13:08+00:00 أ.د. نورالدين شارف n.charef@univ-chlef.dz د. ليندة حيمر n.charef@univ-chlef.dz <p>The study aimed to identify the impact of commitment to marketing ethics in improving the image of the service institution from the&nbsp; point of view of customers, with the application to the customers of the National Insurance Company Agency (SAA) in Chlef, where the&nbsp; questionnaire tool was used to collect primary data from a soft sample consisting of (235) customers of the company's customers, the&nbsp; questionnaire included 39 phrases according to the five-point Likert scale distributed on three axes, the first axis was devoted to the&nbsp; general characteristics of the research sample, while the second was devoted to measuring the company's commitment to marketing&nbsp; ethics. According to the Code of Marketing Ethics of the American Marketing Association, the third axis was dedicated to measuring the&nbsp; image of the company After conducting appropriate statistical analyzes of the collected data, the study found a statistically significant&nbsp; impact between the company's commitment to marketing ethics in its six dimensions (honesty, transparency, justice, respect,&nbsp; responsibility, citizenship) and its mental image, and it was also found that commitment to justice came in first place, followed by&nbsp; commitment to honesty, then respect and transparency, responsibility and finally citizenship, and the The study recommended the need&nbsp; to develop and adopt a code of marketing ethics at the company level, and to train and motivate employees to adhere to it and work with&nbsp; it to establish a positive image among its customers.&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291002 Agricultural management on farms as a strategy to achieve sustainable agriculture 2025-03-13T07:16:36+00:00 الماحي ثورية t.elmahi@univ-chlef.dz <p>This study aims to clarify the importance of agricultural business management in the Farm - being like other economic institutions - in&nbsp; improving the performance and efficiency of the latter and thus its implications for the sustainability of the farm in its three economic,&nbsp; environmental and social dimensions. The investor is economically sustainable when it achieves marginal returns at the lowest costs, that&nbsp; is, economically efficient. It is environmentally sustainable when it conserves resources in its production process and is concerned&nbsp; with environmental and regional issues. It is socially sustainable when it achieves justice and quality of life at work and also contributes to&nbsp; societal issues. . The study also showed the importance of the agricultural investment sustainability indicators method in its fourth&nbsp; edition 2023 in testing the reflection of agricultural business management on the level of farm sustainability.&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291003 Analyzes the extent to which the quality characteristics of financial information are compatible between the financial accounting system SCF and International Accounting Standards IAS/IFRS -A field study of the opinions of a sample of academics and profes 2025-03-13T07:20:06+00:00 لة ا Oumlina.eldjouzi@gmail.com باني سيد علي Oumlina.eldjouzi@gmail.com <p><em><strong>Title: Analyzes the extent to which the quality characteristics of financial information are compatible between the financial accounting&nbsp; system SCF and International Accounting Standards IAS/IFRS -A field study of the opinions of a sample of academics and professionals in Algeria</strong></em></p> <p>&nbsp;</p> <p>This study aims to determine the extent of compatibility of the qualitative characteristics of the quality of financial information according&nbsp; to what is stipulated in the Algerian financial accounting system SCF, compared to what is included in the international accounting and&nbsp; financial reporting standards (IAS/IFRS), This is done by answering the following problem: “What is the extent of compatibility The&nbsp; qualitative characteristics of the quality of financial information according to what is stipulated in the financial accounting system and&nbsp; what is included in the international accounting and financial reporting standards IAS/IFRS?, To answer them, we presented the&nbsp; qualitative characteristics of useful financial information stipulated in the SCF financial accounting system, projected them and compared&nbsp; them with the characteristics included in the standards IAS/IFRS, and extracted the compatibility and differences between them. The&nbsp; study concluded that the qualitative characteristics that Included in the SCF financial accounting system, it is highly consistent with what&nbsp; it is according to the standards IAS/IFRS, with some insignificant differences.</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291004 The Statistical effect of Financial Inclusion on economic growth-Dynamic panel data analysis during the period (2010-2021) 2025-03-13T07:27:19+00:00 Bouchouk Nadjla bouchouk.nadjla@univ-oeb.dz Chenikhar Abdelwahab bouchouk.nadjla@univ-oeb.dz <p>This research paper aims to statistically study the impact of financial inclusion on economic growth in selected developed and developing&nbsp; countries according to the data availability over the period (2010- 2021). By constructing a multidimensional financial inclusion index,&nbsp; using SARMA methodology for each country and applying the dynamic panel regression model based on the system GMM for the short&nbsp; and long run regression. The results shows that financial inclusion index negatively and significantly influence economic growth in the&nbsp; short run regression in developed countries and positively influence economic growth in the long run regression. While it has a positive,&nbsp; significant impact on economic growth in the short run in developing countries and negative in long run. The findings reveals that the&nbsp; impact of financial inclusion on economic growth vary from country to other due to the variation of social and economic factors.&nbsp;&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291005 Does Financial Inclusion Affect Banks Profitability? Empirical Evidence from The MENA Region 2025-03-13T07:31:55+00:00 Sahraoui Jalila jalila.sahraoui@univ-temouchent.edu.dz Abduallah Alfadli jalila.sahraoui@univ-temouchent.edu.dz Bentouir Naima jalila.sahraoui@univ-temouchent.edu.dz <p>This study seeks to examine the influence of financial inclusion on the banks’ profitability in the MENA region. Using an econometric&nbsp; analysis, namely (GMM), using 79 banks as a sample, covering the period (2011-2021). We assessed financial inclusion by utilizing three&nbsp;&nbsp; ndicators: the number of ATMs, the number of bank branches, and the number of bank depositors. Additionally, we evaluated the bank's&nbsp; profitability by considering two indicators: return on average assets and return on average equity. The findings indicate a noteworthy&nbsp; and favorable influence of ATMs and BRAN on the banks' profitability as measured by ROAA- ROAE. However, there is no discernible impact of DEPO on the banks' profitability, thus verifying our hypothesis 1-2. The results validate the notion that improving financial&nbsp; inclusion has the potential to boost the bank's profitability in MENA countries.</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291007 Impact of IT investment on financial performance in Saudi banks 2025-03-13T07:38:21+00:00 Khadidja khaldi Khadidja_kh2000@yahoo.fr Abrar Khaled Alnasser Khadidja_kh2000@yahoo.fr Jawaher Mohammad Abdullah Khadidja_kh2000@yahoo.fr <p>The research aims to analyze the impact of investment in Technology information on financial performance, and the investment in&nbsp; information technology consists of three components: investing in the number of ATMs, investing in software and technological systems,&nbsp; investing in technological banking devices, By applying to a sample of banks listed on the Saudi Market, the data were collected from the&nbsp; annual reports and published by these banks and statistics of the Central Bank of Saudi Arabia during the period 2016-2020, and based&nbsp; on time series data, and adopted a study mainly on the use of Program (E-views), the research found an impact of investment in&nbsp; Technology information on financial performance, where there is a weak inverse relationship between both software investment and&nbsp; technology systems with return on assets, , and there is a strong correlation between both investment in ATMs and return on assets…</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291009 The modern agricultural technology as an imperative to achieve the food security and well-being in Algeria amid the global developments 2025-03-13T07:42:23+00:00 Bouchenaf Faiza f.bouchenaf@univ-soukahras.dz <p>The topic of this study raises the issue of achieving the food security. In this line, the last crises and the increase of the demand on food&nbsp; worldwide pushed many states, including Algeria, to adopt many agricultural developmental policies through supporting, encouraging,&nbsp; and reinforcing technology in the agricultural field as a fatal mechanism to achieve the food security Based on what was said, we used&nbsp; the descriptive analytical method and found out that the radical solution for a sustainable food security in Algeria is increasing and&nbsp; improving the productive capacity of the crops through the orientation towards the smart agriculture that depends mainly on the&nbsp; modern technological tools and the Artificial Intelligence systems.</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291010 Challenges of Innovative Institutions in the Tourism Sector in Algeria: A Sample Study of Start-ups 2025-03-13T07:46:42+00:00 Narimane Benabderrahmane benabderrahmanenarimane@gmail.com Soumia Amraoui benabderrahmanenarimane@gmail.com <p>This study aims to investigate the challenges faced by innovative institutions in Algeria's tourism sector by examining the most significant&nbsp; obstacles encountered by tourism Start-ups within their ecosystem. Through a sample of emerging tourism start-ups in&nbsp; Algeria, the research aims to delve into various challenges: legal and administrative hurdles, commercial and marketing challenges, and&nbsp; service-related and financial challenges confronting the operations of these startups. The findings elucidate that the foremost&nbsp; administrative and legal challenge facing tourism Startups in Algeria is the absence of integration and collaboration among stakeholders&nbsp; in the ecosystem. Additionally, there is a notable challenge in terms of e-governance. Concerning servicerelated challenges, grappling&nbsp; with the nature of the financial and tax system, as well as e-payment, stands out as one of the most significant obstacles facing the&nbsp; activities of these institutions. Regarding commercial and marketing challenges, marketing services on the international market pose a&nbsp; substantial hurdle.&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291012 Discuss Jordanian Legal Consistency to Apply IFRS: 13 Fair Value Measurement -ASE case study 2025-03-13T08:07:36+00:00 Abdullah Ibrahim Nazal nazzalislamicacademy@gmail.com Ahmad Makhlouf nazzalislamicacademy@gmail.com <p>The study concentrates on discuss Jordanian legal consistency to apply IFRS: (13) by study ASE case. It gives legal model to follow&nbsp; Jordanian legal environment impact on ASE screen. Searchers used the descriptive inductive method by study the law resources in order&nbsp; to find Ignorance, deception, unfair price, and ASE solving problems. Searchers classified it by levels to show ASE cases as monitor or&nbsp; activator or punisher. The searchers found that: Legal Consistency can accept IFRS 13 as standard for listed companies in ASE because of&nbsp; concentrating on essential data without details, but, ASE is not efficiency to give IFRS (13) the fair value in level (1) and IFRS cannot impact&nbsp; all listed companies to become in same efficiency, while it not links pricing with the real price in the real market as gambling to&nbsp; activate speculation and weaken using measurement.&nbsp;</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria https://www.ajol.info/index.php/jnae/article/view/291014 Requirements for Achieving Organizational Excellence An entry into business organizations 2025-03-13T08:34:18+00:00 Kharmouche Mouna m.kharmouche@univ-setif2.dz Bahri Saber m.kharmouche@univ-setif2.dz <p>Among the recent organizational behaviors that have emerged is organizational excellence Where do organizations strive to achieve&nbsp; them to achieve their goals in a way that achieves productive productivity, Especially since organizational excellence has become the&nbsp; main guarantor of the organization's survival and continuity, So many organizations incite to achieve organizational excellence in various&nbsp; aspects, In order to achieve this, there must be several basic requirements for achieving organizational excellence in business&nbsp; organizations. We will try in this place Address the most important of these requirements, which play a pivotal role and push the&nbsp;&nbsp; organization toward organizational excellence</p> 2025-03-13T00:00:00+00:00 Copyright (c) 2025 University of Hassiba Benbouali in Chlef- Algeria