Résumé: Abstract The present study aims to the modeling of the relationship between the financial position of insurtech companies changes and their market capitalization by using the triple financial statements on a sample of insurtech companies operating in the United States of America during the period (2019-2022) to identify the impact of these elements on the insurtech companies' market capital. Standard analysis was used via the Panel Cross Series Models in this study where it has been concluded that the insurtech companies' sample study market capitalization is influenced by the size of their assets, the balance of net cash flows, and the total afforded costs, However, the total income balance is non-significant and does not affect the market capitalization, in addition to the static relationship between interpretative variables and market capitalization, which is due to the long-term dynamic balance absence between the studied variables.

Résumé: This study aims at highlighting the role that good governance plays in achieving economic development, since the establishment of the latter seems to be a prerequisite for the promotion of economic growth, which helps raise the living standard of the population as a whole. In order to achieve the objective of the study, pooled cross-sectional and time series data, based on economic variables including GDP per capita as the dependent variable and good governance indicators as the independent variables, were used. The study concludes that the random effects model is appropriate for understanding the studied phenomenon. The model thus makes it possible to show a difference in the random component between the Arab countries when estimating the relationship of the effects of indicators of good governance on economic development. In other words, it seems necessary to introduce other factors outside the model which differ from one Arab country to another and which explain the differences between these countries. Keywords good governance ; economic development ; panel models ; Arab countries

Résumé: Abstract : The Impact of Creative Accounting on the Quality of Financial Information in Commercial Banks in Tebessa is discussed in this paper. The descriptive-analytical method is applied; besides, a questionnaire is used as a data collecting method, and analysed and processed by the spss20 program. Consequently, the obtained results show that the current Creative accounting theoretical methods are actually used, and the validity of the hypothesis proves that the quality of financial information is affected by the creative accounting practices in the financial statements of Algerian Public Bank Agencies -Tebessa-. The paper concludes that the concept of Creative Accounting should be promoted frequently, in addition to the notion of Financial Information Quality, so that users in the considered commercial banks can understand it. Key words: Creative Accounting, Quality of Financial Information, financial statements, commercial banks. JEL classificationcodes: M41, M49.

Résumé: Abstract: The study aims to highlight the relationship between the dimensions of employee empowerment and the level of organizational development of the firm and the knowledge of the level of support for senior management in the latter. It also aims to clarify the importance of the dimensions of worker empowerment in the success of the organizational development process of the new Al Madar company in Tripoli, Libya. The study concludes, thanks to the use of the confirmatory factor analysis method (CFA) and the program (Amos-21) which analyze a questionnaire distributed to a sample of 260 employees of the new company Al Madar for communications of Tripoli, that the firm under scrutiny is fully aware of the impact of the dimensions of empowerment on career development, the empowerment policy making it, moreover, possible to go from a stagnant situation to a state more reactive to changes in all the domains. The study shows that the process of transferring authority from management to workers at the organizational level makes it possible to limit the heavy burden, in terms of information to be processed, imposed on managers. Keywords: empowerment dimensions, organizational development, Al-Madar society, confirmatory factor analysis.

Résumé: تهدف هذه الدراسة إلى تقديم قراءة تحليلية كرونولوجية لظاهرة البطالة في الجزائر ومن تم قياس أثر هذه الظاهرة على المتغيرات التي تعكس خصوصية النشاط التأميني بالإعتماد على البيانات المتوفرة خلال الفترة (2000-2017)، خلصت الدراسة إلى عدة نتائج أبرزها أن ظاهرة البطالة تؤثر على معظم المتغيرات المرتبطة بالنشاط التأميني بإستثناء حجم أصول شركات التأمين و تعويضات التأمين لفروع الأضرار و الأشخاص حيث تراوحت قيم معاملات التحديد للنماذج المدروسة بين 12 و 51 في المئة مما يدل على وجود تأثير ضعيف إلى متوسط نسبيا. This study aims to provide an analytical reading of the phenomenon of unemployment in Algeria and the impact of this phenomenon on the variables that reflect the specificity of insurance activity based on the data available during the period (2000-2017), the study concluded several results, most notably that the phenomenon of unemployment affects most of the variables associated with insurance activity, with the exception of the size of the assets of insurance companies and insurance payout for the branches of damages and persons, where the values of the determination coefficients for the studied models ranged between 12 and 51 percent, which indicates a weak to relatively medium effect.

Résumé: هدفت الدراسة إلى ابراز كيف يمكن للمؤسسات الاقتصادية أن تخلق قيمة مشتركة من خلال التزامها بمسؤوليتها الاجتماعية، ولمعالجة إشكالية هذه الدراسة تم الاعتماد على المنهج الوصفي والمنهج التحليلي، وقد تم التعرف على تلك الكيفية من خلال وضع تحليل مقارن بين كل من المسؤولية الاجتماعية والقيمة المشتركة( قيمة اقتصادية/ قيمة اجتماعية)، واسقاطه على تجربة شركة المراعي، أين ثبت أن التزام شركة المراعي بمسؤوليتها الاجتماعية نتج عنه خلقها للقيمة المشتركة، إذ تتشارك القيمة المشتركة مع المسؤولية الاجتماعية في الأبعاد، الأمر الذي يشير إلى أن الالتزام بالمسؤولية الاجتماعية إعلان عن خلق القيمة المشتركة بطريقة غير مباشرة. This study aimed to highlight how economic institutions can create shared value through their commitment to their social responsibility, in order to address this problem the descriptive approach and the analytical approach were relied upon, and this method was identified through the development of a comparative analysis between social responsibility and shared value ( economic value/ social value) and projected on the experience of Almarai company where was it confirmed that Almarai’s commitment to its social responsibility resulted in its creation of shared value, where shared value with social responsibility in the dimensions, which indicates that the commitment to social responsibility is an indirect declaration of shared value creation. الكلمات المفتاحية المسؤولية الاجتماعية؛ القيمة المشتركة؛ قيمة اقتصادية؛ قيمة اجتماعية.

Résumé: This research paper sought to shed light on the reality of digital transformation in Islamic banks by studying the ADIB EXPRESS digital experience of Abu Dhabi Islamic Bank and determining the impact of the introduction of these branches on the bank’s financial indicators during the period (2019-2022). The T-test for two linked samples was relied upon to study The possibility of differences between the values of the bank’s financial indicators before and after the establishment of digital branches. The study reached the conclusion that only 3 indicators out of 13 were affected by the establishment of branches. However, it is not possible to judge the failure of this experiment, which is considered young and needs more years to mature. Keywords : Digital transformation, Islamic banks, digital branches, financial performance. G21,O32,N20 Jel classification:

Résumé: This study aims to analyse and evaluate the components of green and sustainable tourism in the state of Annaba, and then identify the most important tourism expansion areas in the state that host the most successful experiences of emerging tourism enterprises, through a research process based on conducting a number of scientific observations in the field, namely: Jnan Al Bay tourism expansion area, the northern tourism expansion area, in addition to analysing the most important available opportunities and promising partnerships in the tourism market in the study area through a projection of the most important foundations and characteristics based on economic intelligence and its role in ensuring the development and sustainability of tourism activity and its institutions. The result was that economic intelligence has an active role in contributing to economic development processes and supporting emerging institutions active in the tourism field, through its tasks in collecting and analysing information as well as making economically smart decisions, which is a justified place to adopt it as one of the solutions to reach the desired sustainable development.

Résumé: This study aims to analyse and evaluate the components of green tourism in the state of Annaba, then identify the most important tourism expansion areas in the state and the most prominent successful experiences of green tourism start-ups, through a research process based on conducting a number of scientific observations in the field, namely: Jnan Al-Bay Tourism Expansion Area, Northern Tourism Expansion Area, in addition to analysing the most important opportunities and promising projects in the tourism market in the study area through a projection process of prominent global experiences of startups that were pioneers in green tourism activity. The result was that these startups have an active role to play in advancing and modernising various activities in the tourism field, but there are still challenges facing startups in the field of green tourism. Limited access to funding, regulatory hurdles, and the need for scalable solutions are among the obstacles faced by startups in this sector. Overcoming these challenges requires collaboration between startups, governments and investors.

Résumé: This study aimed to highlight the role of fintech companies in accelerating the pace of transition to the digital economy, where this role was identified by looking at how Ant Financial relies on a set of innovations that enhance and support digital economy technologies.

Résumé: This study aims to analyse and evaluate the resources and activities of some hotel establishments, then identify the most important practices corresponding to the components of the circular economy model, through a research process that relied on conducting a number of scientific observations in the field, and interviews with several officials in the targeted hotel models, namely: Sabri Hotel, Montazah Hotel and Al Reem Al Jameel Hotel, in addition to analysing the content of the most important documents, reports and previous studies that dealt with them, and identifying the most important opportunities surrounding them. The result was surprisingly that these institutions are weak adopters of the pillars of the circular economy, but this adoption was an unintended consequence of their routine activities, which must be corrected until these tourism institutions adopt plans to optimise the use of energy resources and preserve the environment within their future vision, strategies and goals for a truly green orientation. Keywords: Green (circular) economy, green tourism, green tourism marketing mix.

Résumé: This study aims to analyse and evaluate the role of e-tourism marketing in making Annaba governorate a green and sustainable tourist destination, then identify the most important tourism expansion areas in the governorate that incubate the most successful experiences of emerging green tourism companies, through a research process based on conducting a number of scientific observations in the field, namely: Jnan Al-Bay Tourism Expansion Area, Northern Tourism Expansion Area, in addition to analysing the most important opportunities and promising projects in the tourism market in the study area through a projection process of prominent global experiences of startups that were pioneers in green tourism activity. The result was that these startups have an active role to play in advancing and modernising various activities in the tourism field, but there are still challenges facing startups in the field of green tourism. Limited access to funding, regulatory hurdles, and the need for scalable solutions are among the obstacles faced by startups in this sector. Overcoming these challenges requires collaboration between startups, governments and investors. Keywords: E-tourism marketing, tourist destination, sustainable green tourism.