Global Journal of Economics and Business

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Measurement of environmental performance indicators in the raw processing unit of the South "UTBS" Sonatrach Hassi Messaoud 2011-2016

Mekhelfi Amina , Mahdjoubi Nour Elhouda , Bengana Ismail

This study aims to measure the environmental performance indicators in the Algerian oil institutions in general and the national company Sonatrach in particular, through studying one of its units: the crude processing unit south (UTBS) at the level of Hassi Masoud, Algeria. The study was based on a set ...

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Measuring the Level of Accounting Conservatism Practice in Algerian Firms

Ismail Kezzal , Omar El Farouk Zergoune , Mohamed Zergoune

This study aims to demonstrate the level of accounting conservatism practices (prudence policies) in Algerian firms after years of adopting the accounting financial system SCF which included the concept of Prudence, and determine the extent of variation in this practice between different sectors in the ...

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The Accounting Measurement of Human Capital and its Impact on Raising the Efficiency of Performance by Applying to King Khalid University

Salwa Derar Awad Mohammed

The research aims to identify the impact of the human capital accounting on the efficiency of performance by applying to King Khalid University. The problem was that the human capital was dealt with only in terms of payroll and salary registration, ie, only as current expenditure. As human capital provides ...

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