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University of Ferhat Abbas Setif1 Csricted Cte.
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- Technical support = ufas-webmaster@univ-setif.dz
- Head Of the CSRICTED= imad.touahria@univ-setif.dz
- Responsible enginner = mohamed.merad@univ-setif.dz

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Item type:Item, قياس كفاءة كلية العلوم الاقتصادية جامعة سطيف 1 باستخدام التحليل التطويقي للبيانات(جامعة سطيف 1، كلية العلوم الاقتصادية والتجارية وعلوم التسيير، قسم العلوم الاقتصادية, 2026-10-26) عطروش، أماني; أمعوش، جهيدة مشرفThis study investigates and evaluates the relative technical efficiency of the departments within the Faculty of Economic, Commercial, and Management Sciences at the University of Sétif 1, using the contemporary quantitative approach of Data Envelopment Analysis (DEA). The investigation centered on four academic departments acting as Decision-Making Units (DMUs) across three consecutive academic years (2022/2023, 2023/2024, and 2024/2025). To achieve the research objectives, an input-oriented DEA model under the assumption of Constant Returns to Scale (CRS) was adopted to measure overall technical efficiency. Data processing and analysis were conducted utilizing specialized software, including DEAP v2.1, alongside SPSS for descriptive statistics and correlation matrix analysis. The empirical findings reveal variations in efficiency levels among the departments over the studied period, identifying efficient units that define the best-practice frontier, as well as inefficient units. For the latter, potential target reductions in inputs and input slacks were calculated to guide them toward optimal performance. The study recommends the integration of quantitative decision-making instruments to rationalize administrative and academic planning, ensuring the rational allocation of available resources to enhance overall institutional effectiveness.Item type:Item, أثر الاستثمار في قطاع الزراعة على النمو الاقتصادي باستخدام نموذج ARDL(جامعة سطيف 1، كلية العلوم الاقتصادية والتجارية وعلوم التسيير، قسم العلوم الاقتصادية, 2026-10-26) عزازقة، أسماء; محلي، كمال مشرفThis study aims to examine the impact of agricultural investment on economic growth (Gross Domestic Product - GDP) in Algeria over the period 1997–2023. Utilizing the Autoregressive Distributed Lag (ARDL) cointegration approach, the study incorporates dummy variables to account for structural breaks identified via the Bai-Perron test. Annual data were gathered from official sources, and the results confirm a long-term equilibrium relationship among the variables, as validated by the Maki (2012) cointegration test. Empirically, the findings reveal a statistically significant negative long-term impact of agricultural investment on GDP. Conversely, agricultural wages exhibit a significant positive relationship with growth. In the short term, however, the positive impact of agricultural investment appears with a time lag of one to two years. Finally, the Error Correction Term (ECT) is negative and statistically significant, indicating an adjustment speed toward equilibrium of approximately 0.387 (31 months( Résumé :Item type:Item, دور الابتكار في تطوير منتجات التأمين في ظل التحول الرقمي(جامعة سطيف 1 فرحات عباس ، كلية العلوم الاقتصادية والتجارية وعلوم التسيير، قسم علوم المالية والمحاسبة, 2026-10-25) عطية، لميس; عراس، أمنة مشرفThis thesis aims to study the role of innovation in the development of insurance products in the context of digital transformation, through a case study of Alliance Insurance Company. The study also seeks to highlight how insurance companies can benefit from InsurTech technology and modern technologies (artificial intelligence, big data analytics, and cloud computing) to design and develop innovative insurance products that meet changing customer needs and enhance competitiveness. The study relied on the descriptive-analytical method, using primary data represented by a set of inter-views as the main means of information gathering, as well as secondary sources, with a focus on the experience of Alliance Insurance Company as a case study. The results found that digital innovation plays a crucial role in improving operational efficiency, reducing costs, and developing flexible and customized products, despite some regulatory and hu-man challenges. The memorandum also provides practical recommendations to enhance digital trans-formation in the Algerian insurance sector.Item type:Item, مدى توافق النظام المحاسبي المالي الجزائري مع معيار المحاسبة الدولية IAS19 في معالجة الأجوروالمنافع للموظفين(جامعة سطيف 1 فرحات عباس ، كلية العلوم الاقتصادية والتجارية وعلوم التسيير، قسم علوم المالية والمحاسبة, 2026-10-25) موسى، عكة; علاء الدين، بومريجة; قلو، رفيق مشرفThis study aims to measure the convergence between the Algerian financial accounting system and IAS 19 relating to employee benefits. The research adopts a descriptive and analytical approach, supported by a case study conducted within the "Haute Plateaux" flour mills in Sétif. The findings reveal a strong convergence for short-term benefits and a partial convergence for post-employment benefits. However, a complete absence of IAS 19 application is observed within the company under study. The research also highlights the non-recognition of end-of-service indemnities in the accounts, despite their legal existence. Finally, the study recommends updating the Algerian accounting framework and providing adequate training for accountants on international standards.Item type:Item, دور مراجع الحسابات في اكتشاف التضليل في التقارير المالية وفق معايير المراجعة الدولية : دراسة استقصائية لآراء مراجعي الحسابات بولاية سطيف(جامعة سطيف 1 فرحات عباس ، كلية العلوم الإقتصادية والتجارية وعلوم التسيير, 2017) سوياد ، أمينة; بن عمارة ، نوال مشرفThis study aims at investigate Algerian auditors whom observe a modern procedure through critiquing their responsibility for detect fraud. To achieve the goals of this study questionnaire were prepared and distributed a to a sample external auditors approved in Setif province. The findings of the study revealed that: 1. Auditors in the state of Setif follow modern procedures in detecting fraud in financial reporting in accordance with international auditing standards; 3. Auditors in the state of Setif follow modern procedures for reporting fraud.
