{"title":"Ressorts Discursifs De Diffusion Des Pratiques Relevant De L’économie De Fonctionnalité","authors":"Rachid Abdji, F. Bakali","doi":"10.52502/IJFAEMA.V3I2.43","DOIUrl":"https://doi.org/10.52502/IJFAEMA.V3I2.43","url":null,"abstract":"Ce papier, met en lien la théorie néo-institutionnelle et pratiques relevant de l’économie circulaire. S’appuyant sur plusieurs méthodes inductives, elle s’alimente principalement de publications de presse, de documentation institutionnelle, et d’entretiens menés avec des acteurs de tout type en prise avec l’économie circulaire. Au plan théorique, les résultats permettent de mieux comprendre le rôle des discours dans l’hybridation de pratiques, la dimension institutionnelle de l’économie circulaire, ainsi que l’institutionnalisation de pratiques qui prend appui sur des micro-fondations. Au plan pratique, cette thèse dévoile des ressorts discursifs de diffusion des pratiques relevant de l’économie de fonctionnalité. Elle offre des éléments de diagnostic stratégique permettant d’aborder les transformations du domaine des déchets ménagers en France. Enfin elle décrit les mécanismes de gamification qui engagent le citoyen dans le geste de tri et de réduction des déchets.","PeriodicalId":181342,"journal":{"name":"International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA)","volume":"261 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134374646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Les Services Financiers au Maroc – Une Industrie Confrontée à des Risques Excessifs","authors":"Jamal Abnaha, Fadwa Errami","doi":"10.52502/IJFAEMA.V3I1.39","DOIUrl":"https://doi.org/10.52502/IJFAEMA.V3I1.39","url":null,"abstract":"Les services financiers (FS) sont un secteur très important pour Oxial. Certains de nos premiers clients étaient des sociétés de services financiers, nous travaillons actuellement avec des sociétés de services financiers dans le monde entier et c’est un secteur dans lequel nous avons une grande expérience et des connaissances approfondies. les services financiers sont devenus plus fortement réglementés que jamais, à la fois au niveau local et mondial, et le secteur est également confronté à plus de risques qu’auparavant. Les services financiers sont plus réglementés que jamais, tant au niveau local que mondial, et le secteur est confronté à des risques plus importants que par le passé. Cela signifie que les prestataires de services financiers doivent être encore plus vigilants en ce qui concerne la gestion et l’atténuation des risques, et qu’ils doivent mettre en place les outils de GRC appropriés pour les aider dans cette tâche et veiller à ce qu’ils restent conformes. Ils disposent de plus de ressources, de personnel et d’accès aux dernières solutions logicielles de GRC. Le Maroc, premier pays non européen où Oxial a ouvert un bureau, est un pays où les services financiers sont plus prospères que dans la plupart des autres pays d’Afrique, et nous examinons dans quelle mesure le secteur est préparé à gérer et à atténuer les risques.","PeriodicalId":181342,"journal":{"name":"International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130162043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"L’incidence des Changements Règlementaires sur la Performance des Banques Commerciales Algeriennes","authors":"Loubna Gouila, Faouzi Jilani","doi":"10.52502/IJFAEMA.V3I1.38","DOIUrl":"https://doi.org/10.52502/IJFAEMA.V3I1.38","url":null,"abstract":"L'objectif de cette étude est d'évaluer dans quelle mesure la libéralisation financière peut apporter un avantage en termes d'amélioration la performance des banques commerciales en Algérie. L'analyse a porté sur un échantillon de 17 banques commerciales sur une période de quatorze ans (2000-2013). Nous avons utilisé les principaux changements réglementaires qui ont marqué le processus de libéralisation financière en Algérie à partir de l’année 2000. Chaque variable (Dummy) correspond à la date de survenance de la réforme. Pour déterminer l'incidence des changements réglementaires sur la performance financière des banques algériennes, nous avons régressé des variables de rentabilité : ROA et NIM sur des variables de changement réglementaire ainsi que d'autres variables spécifiques aux banques et des variables macroéconomiques. Les résultats de notre analyse suggèrent que les changements réglementaires qui dotent les banques algériennes d’un environnement plus libéral dans l'exercice du métier bancaire ont affiché de pouvoir explicatif de la performance bancaire.","PeriodicalId":181342,"journal":{"name":"International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA)","volume":"54 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114039082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"State of the art of Islamic finance in Morocco","authors":"Ahmed El Ouakili, Fatma Talha, Amélie Artis","doi":"10.52502/IJFAEMA.V2I3.34","DOIUrl":"https://doi.org/10.52502/IJFAEMA.V2I3.34","url":null,"abstract":"Islamic finance is now an essential component of global finance. It knows vertiginous growth in several Muslim countries like the Gulf and Southeast Asia countries. It has shown innovation and has been able to set up in several non-Muslim countries where it coexists with conventional finance. Indeed, the increased demand for Islamic financial products has made it nowadays a primordial player that no country can no longer neglect. This is how we will try to focus on the ethical dimension of Islamic finance. Before explicing any issues that it would present for all socio-economic operators in Morocco, particularly to commercial banks, Bank Al -Maghrib, the Treasury and local financial market players. Then we will discuss the opportunities it would provide for its contribution to the financing of the priority sectors for Morocco, the banking of its population and the promotion of social solidarity through the establishment of the funds of the Zakat.","PeriodicalId":181342,"journal":{"name":"International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA)","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125009965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The minimum wage remains significantly high in Morocco","authors":"Mohamed Abrich, M. Lahlou","doi":"10.52502/IJFAEMA.V2I2.33","DOIUrl":"https://doi.org/10.52502/IJFAEMA.V2I2.33","url":null,"abstract":"Morocco passed minimum wage legislation as early as 1936 with the aim of defining minimum pay levels for employees in urban and rural areas. Decisions to increase the minimum wage (guaranteed minimum wage) and SMAG (minimum guaranteed agricultural wage), which serve as minimum wages in the non-agricultural and agricultural sectors, respectively, do not follow a pre-established timetable but arise from exchanges between different stakeholders within the framework of social dialogue. Since the early 2000s, around ten increases have been implemented on the minimum wage, however, no scientific publication analyzing their effects on the Moroccan economy has been carried out. Thus, the objective of the study published by BAM is to examine the impact of revaluations of the minimum wage on a set of macroeconomic variables of interest to the decision-maker. The study reviews the criteria for setting the minimum wage and its macroeconomic effects. Then on the stylized facts that characterize the minimum wage in Morocco, particularly in relation to wage distribution, employment, informality and youth unemployment. The study also explores the links between minimum wage, overall salary and employment. Finally, a simulation of the effects of the increase in the minimum wage on the Moroccan economy is carried out based on a more structural model derived from the IMF's FSGM model.","PeriodicalId":181342,"journal":{"name":"International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA)","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124647847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evolution of Organizations and Management: Retrospective and Prospective","authors":"P. Glemain, Yvon Pesqueux","doi":"10.52502/IJFAEMA.V2I1.32","DOIUrl":"https://doi.org/10.52502/IJFAEMA.V2I1.32","url":null,"abstract":"During the long period of Antiquity, agriculture remained predominant: if industry exists, it is limited to three main products: tools, clothing and pottery. There is no motive force except that of man, employed in abundance and at low cost. Mines and large construction sites are the responsibility of state enterprises. In Egypt, the influence of the Nile floods very early on favored the emergence of careful organization and regulations allowing the management of cultivable land and the allocation of the necessary water. One of the fundamental features of this civilization was state absolutism: the pharaoh (and his administration) was the foundation of the system, with legitimacy that was at once religious, political and economic. The administration managed the territory and the governors of the nomes (the districts), both judicial and administrative officials, defended the interests of the central power. Since the earliest times, the administration has always been highly centralized and hierarchical.","PeriodicalId":181342,"journal":{"name":"International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131290486","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Solidarity finance and territorial regulation","authors":"Amélie Artis","doi":"10.52502/ijfaema.v1i1.25","DOIUrl":"https://doi.org/10.52502/ijfaema.v1i1.25","url":null,"abstract":"Solidarity finance is characterized by a service relationship that feeds on proximity and endogenously strengthens it. From the multidimensionality of proximity, geographical, organizational, institutional, social, the understanding of the contribution of solidarity finance in local development is enriched. Thus, it is a question of showing what the direct effects and the induced effects of solidarity finance for organizations are, for regions, and for social cohesion.","PeriodicalId":181342,"journal":{"name":"International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125502829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}