Hasil untuk "Commercial geography. Economic geography"

DUDUIАLĂ РОРЕSCU LОRЕNА

In the current global context, characterized by interconnected ecological and economic challenges, the promotion of green investments is becoming a strategic priority. This direction not only responds to the need to protect the environment, but also facilitates the transition to a sustainable economic model. By encouraging initiatives that integrate green technologies and innovative solutions, a favorable framework is created for attracting the capital necessary for the development of green infrastructure.

Mostafa Ebrahimi, Ali Nazemianfard, Momammad Taghi Imanpour

Abstract The historical port of Siraf located along the Persian Gulf coast is recognized as a significant Sasanian-era site based on archaeological evidence. Historical sources indicate that this port flourished throughout the Islamic period and continued to prosper until the late Buyid era. Geographically, Siraf occupies a narrow strip of land extending from the mountains to the seashore, which enhances its strategic significance. Numerous studies have concentrated on Siraf, particularly regarding its maritime trade with various regions. As the largest archaeological excavation site on the northern shores of the Persian Gulf, it has been the subject of extensive scholarly articles. However, research addressing the reasons for its specific location remains limited. Given the constrained space between the mountains and the sea at Siraf, alongside the availability of more expansive coastal areas nearby, a critical question arises: why was this port established in such a restricted environment? Moreover, what roles did natural and human geographical factors play in determining the port location? This study employed a descriptive-analytical method, incorporating library research, field observations, and interviews. The findings indicated that the natural characteristics of Siraf, such as its port position, surrounding highlands, water resources, and nearby stone and gypsum mines, along with human geographical elements like its hinterland cities and trade routes, were instrumental in the selection of this port site. Keywords: Siraf, Persian Gulf, Natural Phenomena, Human Phenomena. Introduction Since ancient times, the interplay between humans and geography has profoundly influenced both. Geographical features and phenomena have shaped human livelihoods, architectural styles, and cultural practices. In turn, humans have employed their intelligence and creativity to navigate geographical constraints and leverage their environment to their advantage. This dynamic interaction known as possibilism in geography illustrates how human actions can transform and adapt to their surroundings. Historical geography is an interdisciplinary field that examines the relationship between humans and their environment, focusing on their mutual influence throughout historical events. This includes significant occurrences like the establishment of settlements and cities in the past. Situated on the Persian Gulf coast, Siraf is one of Iran's historical ports and a key site for archaeological excavations and research. While numerous studies have been published about Siraf, there remains a notable lack of research addressing the reasons for its specific location and the impacts of natural and human geographical phenomena in this context. Given the importance of Siraf in Iranian history, its designation as a pivotal hub for natural and historical tourism along the Persian Gulf, and its proximity to the South Pars Gas facilities, it serves as a crucial foundation for historical and archaeological inquiry. Furthermore, the need to preserve its historical artifacts underscores the significance of investigating its historical geography. Materials & Methods This interdisciplinary study explored historical geography by employing a descriptive-analytical method to investigate the influence of both natural and human geographical factors on the location of Siraf Port. For data collection, we began by consulting primary library sources and recent research. Acknowledging the importance of field visits and observations, we conducted a comprehensive exploration of the natural and historical sites in and around Siraf. Additionally, we interviewed individuals knowledgeable about the local history to gain deeper insights into the region's past. Research Findings Our findings indicated that both natural and human factors were instrumental in the selection of the site for Siraf Port. While being influenced by their natural environment, the people of the Sasanian era creatively leveraged these conditions to establish an ideal location for the new port. This setting not only facilitated daily life, but also boosted the nation's economy through maritime trade. Natural attributes significantly contributed to the establishment of Siraf as a bustling port. The town was flanked by the Zagros Mountains, which provided a natural barrier and strategic advantage against potential invasions. This elevated terrain allowed for the construction of fortifications, which were crucial for securing the port. Additionally, the mountains supplied essential resources, including stone and gypsum, necessary for construction and trade. Water resources also played a pivotal role in the port development. The nearby mountains harbored springs and streams that ensured a reliable water supply. The residents of Siraf dug wells and constructed hand-carved cisterns to store water, providing vital hydration for both the local population and maritime activities. The availability of fresh water in such arid regions was a significant factor in attracting settlers and traders alike. Geographical elements were equally influential in determining Siraf location. The port served as a crucial link between the interior of Iran and the wider world. Its proximity to cities, such as Gur, Jam, and Koran, facilitated the easy transport of goods and resources. These hinterland regions supplied essential foodstuffs and materials, making Siraf a vital hub for commerce. The connectivity provided by the port enhanced trade routes, establishing Siraf as a center of economic activity. Moreover, the port location strategically positioned it along major maritime trade routes. Siraf became a primary point of departure and destination for merchants traveling between the Persian Gulf and other regions, including the Indian subcontinent and the Arabian Peninsula. These geographical advantages enabled Siraf to thrive as a trading post, significantly contributing to the region's economic landscape. Discussion of Results & Conclusion The builders of Siraf adeptly utilized both natural and human geographical phenomena to establish the port in a way that effectively addressed their commercial and economic needs. The emphasis on maritime trade combined with the necessity for a port along the Persian Gulf coast led them to seek a strategically advantageous location. Considering the geographical position of Gur City, they identified a coastal site well-suited for port development. Beyond serving as a maritime port, Siraf evolved into a significant marketplace. Constructing this new port required not only logistical planning, but also effective supervisory, observational, and defensive capabilities. The nearby highlands provided an ideal setting for fortifications, enhancing the port security. Establishment of any settlements depended critically on access to water. The proximity of vital water sources in the mountains near Siraf, along with digging of numerous wells and construction of hand-carved cisterns, ensured a reliable water supply for inhabitants of the port. The selected location for Siraf was further influenced by its closeness to Gur and other hinterland regions, such as Jam and Koran, which supplied essential foodstuffs. Siraf functioned as a key hub, serving as both a point of departure and a destination for several roads within Fars Province, effectively connecting it to the interior of Iran. Moreover, the sea route provided a crucial link between the port and other parts of the world. In conclusion, the historical port of Siraf exemplifies the intricate relationship between geography and human activity. Its strategic location, natural resources, and trade routes have combined to create a thriving center of commerce and cultural exchange. Future research should continue to explore these dynamics, examining how other historical ports were influenced by similar geographical factors. Understanding the elements that contributed to Siraf establishment can provide valuable insights into broader patterns of maritime trade and settlement in the Persian Gulf region. By protecting and preserving the historical artifacts and archaeological sites of Siraf, we can ensure that this important piece of history remains a source of knowledge and inspiration for future generations. The study of Siraf not only enhances our understanding of Iranian history, but also underscores the significance of geography in shaping human civilization. As we continue to explore the past, we must remain mindful of the lessons it offers for our present and future.

Abdallah Saib, Aboubakr Boussalem, Kadri S. Al-Shakri

   This study investigates Particle Swarm Optimization (PSO) application to portfolio optimization under realistic investment constraints. Using 48 liquid assets' market data (2019-2024), we compare PSO against classical Markowitz optimization and equal-weight benchmarks. The PSO algorithm incorporates weight limits (20%), sector concentration (40%), volatility targeting (18%), and diversification requirements. Results demonstrate PSO's superior performance with Sharpe ratio of 0.9192 versus 0.7281 for constrained Markowitz and 0.7499 for equal-weight portfolios, achieving 26.2% improvement in risk-adjusted returns.

Belalmi fahd, Attari abdennasser

This research paper conducts a sectoral assessment of the threats and vulnerabilities faced by the banking systems of the Arab Maghreb—specifically Algeria, Tunisia, Morocco, Libya, and Mauritania—regarding money laundering and terrorist financing. The main objective is to identify and compare structural and operational weaknesses across the region’s banking sectors, with a focus on internal controls, regulatory compliance, and the effectiveness of supervisory frameworks. The study hypothesizes that institutional fragmentation, inconsistent supervision, and insufficient risk management contribute significantly to these vulnerabilities. Methodologically, the research employs a qualitative comparative approach, drawing on national sectoral risk assessments, semi-structured interviews with stakeholders, and a review of regulatory and institutional frameworks, structured around the Financial Action Task Force (FATF) methodology. Key findings reveal a moderately high level of vulnerability within the Maghreb banking sector, driven by deficiencies in beneficial ownership identification, inconsistent regulatory enforcement, limited technological and analytical capacity, and insufficient staff training. High-risk areas include large-scale cash transactions, politically exposed persons, real estate, and the use of digital and crypto-asset channels. The study also highlights the impact of the informal economy, transnational organized crime, and weak trade oversight as external risk factors. Notably, the risk-based approach (RBA) has yet to be fully institutionalized, and supervision remains largely compliance-based rather than risk-sensitive.The implications of these findings underscore the urgency of strengthening internal controls, adopting advanced technological solutions, enhancing staff training, and modernizing regulatory frameworks in line with international standards. Recommendations emphasize the need for improved inter-authority coordination, adoption of risk-based supervision, and greater regional and international cooperation to mitigate evolving money laundering and terrorist financing threats. The research concludes that aligning Maghreb banking systems with global best practices is essential for enhancing financial integrity and resilience.

Yaze Li, Jingxian Wu

This article discusses optimum designs of photovoltaic (PV) systems with battery energy storage system (BESS) by using real-world data. Specifically, we identify the optimum size of PV panels, the optimum capacity of BESS, and the optimum scheduling of BESS charging/discharging, such that the long-term overall cost, including both utility bills and the PV system, is minimized. The optimization is performed by considering a plethora of parameters, such as energy usage, energy cost, weather, geographic location, inflation, and the cost, efficiency, and aging effects of solar panels and BESS. To capture the impacts of long-term factors such as aging effects, inflation, and discounted economic returns, the problem is formulated as a mixed integer nonlinear programming (MINLP) problem over the time horizon covering the entire life cycles of solar panels and BESS of the order of ten years or longer, whereas almost all existing works on PV system designs consider much shorter time horizons of the order of days or weeks. The MINLP is transformed into mixed integer linear programming (MILP) and solved by branch-and-bound (B&B) algorithm. The complexity of MILP is high due to the long time horizon. A new low-complexity algorithm is then proposed by using dynamic programming, where it is shown that the MINLP problem can be transformed into one that satisfies Bellman’s principal of optimality. Applying the newly developed algorithms on real-world data from a commercial user in San Francisco reveals that the system achieves the break-even point at the 66th month and achieves a 29.3% reduction in total system cost.

Shanti Amalanathan, Kelly L. Reddy-Best

Abstract Muslim modest fashion is experiencing unprecedented growth in the fashion industry, driven by young Muslim women consumers worldwide expressing interest in this market segment. Yet, few scholars have examined women entrepreneurs who created modest Islamic fashion brands and their experiences launching and sustaining their businesses, particularly how their intersectional identities inform their business practices and outcomes. Therefore, we asked, (1) Why and how did Muslim women entrepreneurs start their modest fashion brands? (2) What are their experiences starting and sustaining their modest fashion brands; and (3) How do agency, intersectionality, and oppression intersect with these women’s experiences? To understand the lived experiences of these entrepreneurs, we conducted oral histories with three Muslim women entrepreneurs. Following thematic analysis using open, axial, and selective coding, we identified numerous themes that help explain their entrepreneurial experiences. Overall, the women started their businesses to create the much-needed space for Muslim women in the fashion system as modest fashion was largely non-existent. The women started with a few products and largely one target market in mind, yet expanded to other religions that embody modesty values. In sustaining their businesses, the owners were highly controlling and involved in every aspect of their business. They expressed starting and sustaining their business was difficult due to their lack of experience, the time intensity of running their business, and difficulty in finding funding. Additionally, they had added layers of White supremacy in these experiences as women of color business owners. Yet, they expressed numerous successful strategies including centering the nuanced Muslim woman identity in product design and marketing. Their consumers expressed much ambivalence in that they loved and criticized the brands for various reasons. The entrepreneurs certainly focused their business on Muslim identities, but also had heightened awareness and attention to environmental justice given the state of the fashion system and its negative contributions to the environment. Overall, through this research, we demonstrate how these entrepreneurs navigate the complexities of starting and sustaining their niche businesses amidst the oppressive cultural environment for American Muslim women in a post-9/11 context within a capitalist framework. Individuals looking to develop businesses catering to marginalized communities can utilize our findings to educate themselves on oppressive environments they may encounter in the future and navigate the tightrope of criticism and love from marginalized consumers looking to buy their products.

GULER OVIDIU - VASILE

An important need at the level of society is represented by the desire to efficiently allocate public funds, taking into account the great existing needs. The current allocation of municipal funds is carried out, most of the time, without clear criteria. A positive example of the allocation of public funds is represented by projects financed from European funds, because there are clear criteria for projects that are financed from non-reimbursable external sources. Fuzzy logic models have applications in fields such as control theory or artificial intelligence. At the same time, fuzzy logic has been implemented in electronic products such as cameras, washing machines, air conditioners or microwave ovens. The innovative element of this model is represented by the combination of elements of economic analysis of investment projects and elements of modern analysis using fuzzy techniques. This multicriteria analysis with fuzzy logic (MAFL) uses 3 criteria (total investment cost per kilometre, time savings per kilometer and economic net present value per kilometer) extracted from the economic analysis of 3 investment projects. The selected project is P1 (Oradea – Arad highway) according to the application of the multicriteria algorithm with fuzzy logic (MAFL) which assumes that the selected project is the one with the maximum value in the column vector related to the projects (inference)

Graeme Joseph Allen

Abstract It is widely accepted that somewhere in the region of 90–95% of startups fail. It is often suggested that the majority of unsuccessful startups either failed to identify a viable idea, or they failed to execute the idea effectively enough to get to market before running out of cash. Two approaches stand out as being particularly well-suited to addressing these problems: Design Thinking and Lean Startup, respectively. This paper presents the Concepturealize™ methodology that cross-applies Design Thinking and Lean Startup as a single iterative process and that enables the entrepreneur to generate real-needs-focussed, user-centred, lean business models. Existing literature reveals a need for further exploration of cross-application of Design Thinking and Lean Startup (and other related methodologies) in the areas of business model development and innovation. This work answers the research question by review of prior attempts to combine Design Thinking and Lean Startup and presenting the Concepturealize™ model that cross-applies Design Thinking and Lean Startup in a single iterative methodology and that enables the practitioner to generate real-needs-focussed, user-centred, lean business models. By following this new process model correctly, a practitioner will be guided to uncover a viable way to create value, develop a deep understanding of the value proposition, the target customers and how to reach and serve them, together with the expected revenue and costs, all needed to properly formulate the business model. Finally, the practitioner may use the Concepturealize™ model to retest the problem–solution fit and understand how the customers perception of value has altered, each time a new product or new features are launched, looking to continually add value at each cycle. Whilst prior research has explored how organisations may make use of both DT and LS, it has failed to demonstrate how they may be used in parallel, throughout the entire business model development process, instead it demonstrates examples of insight into where to transition from one model to the other. This work progresses the state of the art by following Design Science guidelines to present how the true, in-parallel, cross-application of DT and LS, in the context of business model development, is possible.

MATVEICIUC IGOR

The abstract has to include enough information for readers to be able to appreciate the nature and meaning This article refers to the organizational culture as an element of human resource development within the organization. In this context, we highlighted the concept of culture, in the vision of several researchers. Different opinions regarding the notion of culture has enabled us to address the issue in question multiaspectively, developing a complex content on the given topic. Also, the organizational culture is analyzed, by highlighting the types and ways of its manifestation at different managerial levels. Through the content analysis on the organizational culture that targets, first of all, the people, we highlighted the impact that it can have on the development of human resources in the organization.Thus, in order to develop and implement an efficient system of human resources development, it is necessary to be based on an organizational culture accepted by all the employees

Nawal Chemma

Abstract Disruptive strategies have only been studied in stable environments. To overcome this limitation, this article aims to show through an in-depth study of the main actors in the yoghurt industry in Algeria that these strategies are possible in a dynamic environment. This research was carried out on the basis of an exploratory qualitative study. We have focused our efforts on two types of players, including new entrants and incumbent businesses. Our results show that the strong factors of the competitive dynamics pushed companies and industries to undertake disruptive innovation, which strategy became an indispensable element to survive and succeed for all the actors in the industry. Overall, our study indicates that the link between the competitive dynamics and disruptive innovation is not only in need of, but is deserving of, more consideration.

Đurđica Stojanović, J. Ivetic

Abstract This study aims to contribute to the improvement of a country's transport and logistics (TL) performance assessment by exploring the possibility of using International commercial terms (Incoterms) clauses in international sales contracts. Incoterms clauses are commercial terms that clearly determine sellers' logistics commitments. They are also the “channels” that connect trade and logistics. The research explores the relationship between the international TL performance indicators and the Incoterms score (IS) which represents the extent of sellers' logistics commitments in bilateral trade at a national level. As per empirical results, the logistics performance indexes (LPIs) show the significant impact of a country's logistics performance on the IS. The country's economic development is also correlated with the IS and the domestic logistics performance indicators. This correlation is not seen with regards to the global competitiveness of transport infrastructure. Additionally, while the geographic distance does not have a direct correlation, it impacts buyers' or sellers' obligations, when considered along with the LPIs in the gravity model. According to the empirical results, a conceptual framework for the usage of applied Incoterms clauses for logistics performance assessment and benchmarking is proposed. The policymakers may use ISs as additional indicators when assessing a country's logistics performances as well as to estimate the possibilities of expanding the TL market for promoting international trade flows. Such assessment enables both national and international benchmarking to rely on the national database. The usage of Incoterms clauses for monitoring, assessing, and benchmarking a country's TL performance must be considered more profoundly by the policymakers in the future.

Ren Yang, Yuxin Pan, Qian Xu

D. Papachri̇stou, P. Koutsouli, G. Laliotis et al.

The indigenous cattle populations from Greece and Cyprus have decreased to small numbers and are currently at risk of extinction due to socio-economic reasons, geographic isolation and crossbreeding with commercial breeds. This study represents the first comprehensive genome-wide analysis of 10 indigenous cattle populations from continental Greece and the Greek islands, and one from Cyprus, and compares them with 104 international breeds using more than 46,000 single nucleotide polymorphisms (SNPs). We estimated several parameters of genetic diversity (e.g. heterozygosity and allelic diversity) that indicated a severe loss of genetic diversity for the island populations compared to the mainland populations, which is mainly due to the declining size of their population in recent years and subsequent inbreeding. This high inbreeding status also resulted in higher genetic differentiation within the Greek and Cyprus cattle group compared to the remaining geographical breed groups. Supervised and unsupervised cluster analyses revealed that the phylogenetic patterns in the indigenous Greek breeds were consistent with their geographical origin and historical information regarding crosses with breeds of Anatolian or Balkan origin. Cyprus cattle showed a relatively high indicine ancestry. Greek island populations are placed close to the root of the tree as defined by Gir and the outgroup Yak, whereas the mainland breeds share a common historical origin with Buša. Unsupervised clustering and D-statistics analyses provided strong support for Bos indicus introgression in almost all the investigated local cattle breeds along the route from Anatolia up to the southern foothills of the Alps, as well as in most cattle breeds along the Apennine peninsula to the southern foothills of the Alps. All investigated Cyprus and Greek breeds present complex mosaic genomes as a result of historical and recent admixture events between neighbor and well-separated breeds. While the contribution of some mainland breeds to the genetic diversity pool seems important, some island and fragmented mainland breeds suffer from a severe decline of population size and loss of alleles due to genetic drift. Conservation programs that are a compromise between what is feasible and what is desirable should focus not only on the still highly diverse mainland breeds but also promote and explore the conservation possibilities for island breeds.

Salima KENDI, Mohammed Said RADJEF, Abdelhakim HAMMOUDI

A certain number of factors can affect the functioning of the distribution chains of large agrifood companies and impact their efficiency. Among them, poor adaptation to fluctuations in demand, imperfect control of production and transport costs and poor location of distribution centers. These dysfunctions can have negative consequences with high product prices, supply disruptions and customer dissatisfaction. The company is therefore required to review regularly the distribution plan for its products in order to optimize it: addition, deletion, relocation, reassignment of warehouses, delivery centers, etc. We propose, through a case study of the agro-food group Cevital (Algeria), a solution to the problem of restructuring supply and distribution networks, at a stage of development of this company. Using an operational research tool (mixed-integer linear programming), the study assesses four scenarios for structuring the company's distribution network and suggests, for decision-making purposes, strategic solutions for managers.

Robert Oppenheimer

For Aboriginals in Canada, their employment and participation rates decreased, and their unemployment rate remained the same in 2019. In contrast, non-Aboriginals' unemployment, employment, and participation rates improved. These rates and wage rates are and have historically been more favourable for non-Aboriginals than for Aboriginals. These rates are examined by gender, age, and sector, as well as for Métis and First Nations.

M. Maciejewski, K. Wach

The aim of this article is to demonstrate the differences in the intensity of production factors’ use in the export of the European Union countries, which cannot be explained only by the resources available at the disposal of these countries. The paper is an empirical analysis of the general and bilateral trade of the EU countries. The article uses statistical data for comparative analysis of the export structure and further construction of the gravity model. The line of reasoning consists of two essential elements. First, conclusions are drawn based on literature analysis. The main empirical part of the article is based on quantitative analysis (the gravity model using secondary data). UNCTAD was used as the data source of statistical data. Commercial cooperation attractiveness in the EU is a key factor in constructing the gravity model of foreign trade. The attractiveness can be expressed as the size and level of development of economic partners, geographical distance and the common border. Nevertheless, new variables such as memberships in the EU and the EMU were added. The resources of production factors have no direct impact on the export structure. The chosen direction of economic cooperation is crucial.

S. Thapar, Seema Sharma, Ashu Verma

Abstract Wind energy has been considered as an important resource to meet the energy needs of India in a sustainable manner, with over 30 GW installed capacity as on December 2017. However, the wind sector has witnessed a temporal and spatial asymmetrical growth in India over the last decade, attributed to policy inconsistency. We analyzed wind growth in six resource rich states of India from 2003 to 2016, using panel data regression, considering 16 exploratory variables categorized under policy, geographic, economic, social, technical and commercial heads. Contrary to expectation, both policy variables FIT and RPO came out as insignificant factors. The existing wind capacity and its share in the total generation capacity came out as significant drivers. Commercial factors like industrial tariff and utility's performance got reflected as other determinants. Stark variations were observed in state-wise analysis, with wind growth in some states responding to infrastructure factors like road network. Scaling up wind deployment in resource rich Indian states would require policy instruments contextualized to their economic profile, energy resources and power market.

David I. De la Torre, L. Nuñez, C. Astolfi-Ferreira et al.

Enteric viruses play an important role in the Brazilian poultry industry due to the economic impact of resulting low yields of broilers, layers, and breeders. The most common enteric viruses affecting commercial flocks in Brazil include Fowl Adenovirus of group I (FAdV-I), Chicken Parvovirus (ChPV), Chicken Astrovirus (CAstV), Avian Nephritis Virus (ANV), Infectious Bronchitis Virus (IBV), Avian Reovirus (AReo), and Avian Rotavirus (ARtV). The aim of this study was to identify single and multiple infections using data obtained from 270 samples from eleven Brazilian states, corresponding to the period between 2010 and 2017. This was accompanied by an analysis of the relationship between the age of birds, clinical signs, and geographical distribution, using Polymerase Chain Reaction (PCR) and Reverse Transcription-PCR (RT-PCR) techniques. Twenty-five profiles of virus combinations were detected. Single infections were encountered in 86.3% of samples, and multiple infections were present in the remaining 13.7%. Both single and multiple infections affected all kinds of commercial chickens with digestive problems, stunting syndrome, decreases in egg and meat production, increased mortality, and respiratory signs. FAdV-I, ChPV, CAstV, ANV, and ARtV were mostly detected in young broilers, in contrast with IBV, which was detected in hens from one to greater than 51 weeks of age. These results exhibit the complexity of enteric diseases and the still poorly understood role of each pathogen as a unique etiological agent.

Amina MEZIANE

يتناول هذا العمل أهمية تفعيل دور التعليم العالي في الاستثمار في رأس المال البشري بالجزائر من خلال ثلاث محاور تستعرض الآتي: (1) المفاهيم الأساسية للاستثمار في رأس المال البشري؛ (2) مجالات تنمية رأس المال البشري في الجزائر؛ (3) التعليم العالي كمحرًك للاستثمار في رأس المال البشري في الجزائر. على ضوء هذه المحاور، يبدو أن الجزائر مازالت تواجه عدة تحديات في هذا المجال يلزمها ضرورة تحسين جودة التعليم العالي وتحقيق المواءمة مع سوق العمل؛ ضرورة عصرنة قطاع البحث العلمي والتطوير والابتكار، تحديث المناهج المطبقة؛ ترقية البيئة التمكينية وتنويع شبكة الجامعات. هذا، حتى يصبح التعليم العالي أحد عوامل بناء، تكوين وترقية رأس المال البشري في الجزائر ويصبح الأخير مفتاح التنمية في الاقتصاد المعاصر القائم على التغيرات المعرفية والتكنولوجية.   This work addresses the importance of activating the role of higher education in investment in human capital in Algeria through three axes which examine the following elements: (1) the fundamental notions of investment in human capital; (2) the areas of human capital development in Algeria; (3) higher education as a driver of investment in human capital in Algeria. In light of these axes, it seems that Algeria still faces several challenges in this area, which necessitates the need to improve the quality of higher education and bring it into line with the needs of the labor market; the need to modernize the sector of scientific research and development and innovation, renew and update the study programs; inaugurate an environment conducive to research and finally, diversify the university network so that higher education becomes a factor in the construction, creation and promotion of human capital in Algeria which wants to be the key to national economic development.

BRAGĂ FILOFTEIA VIORICA, NĂFTĂNĂILĂ ALINA CRISTINA, SOARE JANINA et al.

In this paper we will outline the main aspects by which uncertainty can be reflected in accounting through provisions for risks and expenses. The management of a company is directly involved in the production of accounting information. Therefore, they need to be careful, responsible and prudent when presenting accounting data. In the second part we analysed the prudence in evaluating and reflecting the uncertainty by analysing the types of provisions for risks and expenses constituted and reflected in the financial statements prepared for 31.12.2018 of 40 companies listed on the AeRO market of BVB whose shares will be traded on the basis of the continuous trading model starting July 12, 2019.