Department
Department of Financial and Accounting Sciences
Research Interests
Specialized in Department of Financial and Accounting Sciences . Focused on academic and scientific development.
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Recent Publications
دور التدقيق الالكتروني في رفع كفاءة المدقق الداخلي في المؤسسة الاقتصادية (دراسة حالة مطاحن الحضنة
Finally, the study reached a set of results, including:
- Electronic auditing leads to the separation of audit work from the work of the committees assigned to the auditor within institutions.
- Electronic auditing makes the auditor more efficient and experienced in the field of computer work and electronic data processing, and thus enables him to implement the procedures adopted by institutions in the auditing process.
- The auditor’s control and supervision over the validity of the amendments made to the electronic audit program.
We also presented a set of recommendations, the most important of which are:
- Providing the necessary material and human resources for the success of the electronic auditing process;
- Providing a sound internal control system in all aspects that facilitates the work of the internal auditor.
Keywords: auditing, electronic auditing, internal auditor.
Citation
M. AHMED MILI Somia, (2023-10-10), "دور التدقيق الالكتروني في رفع كفاءة المدقق الداخلي في المؤسسة الاقتصادية (دراسة حالة مطاحن الحضنة", [international] أثر البيئة المحاسبية على جودة التقارير والقوائم المالية للمؤسسات الاقتصادية في الجزائر متطلبات تطوير وتكامل الممارسات (المحاسبية، التدقيقية والجبائية) , جامعة محمد بوضياف المسيلة
استراتيجيات تطبيق المسؤولية الاجتماعية في المؤسسات الصغيرة والمتوسطة
Keywords: social responsibility, Dimensions of social responsibility, small and medium enterprises.
Citation
M. AHMED MILI Somia, (2023-06-22), "استراتيجيات تطبيق المسؤولية الاجتماعية في المؤسسات الصغيرة والمتوسطة", [national] الحوكمة والمسؤولية الاجتماعية في المؤسسات الجزائرية في ظل آثار الأزمة الصحية العالمية (الواقع والمأمول) , جامعة محمد بوضياف المسيلة
دور التسويق المصرفي في زيادة الميزة التنافسية لدى البنوك التجارية (دراسة حالة بنك الفلاحة والتنمية الريفية)
Recently there has been increasing interest on the part of academics
And practitioners alike, this interest is due to many
One of the factors that contributed to the increase in the degree of sensitivity of banks
For the markets in which it is active and the diversity of approaches it pursues
Serving its customers to achieve a distinguished competitive position in these markets.
Keywords: banking marketing, banking customer, bank
Marketing, banking services, competitiveness, banking market
Marketing mix, banking environment.
Citation
M. AHMED MILI Somia, (2021-12-14), "دور التسويق المصرفي في زيادة الميزة التنافسية لدى البنوك التجارية (دراسة حالة بنك الفلاحة والتنمية الريفية)", [national] الاتجاهات العالمية الحديثة في مجال تسويق الخدمات -النماذج والممارسات- , جامعة حسيبة بن بوعلي الشلف
السياحة كبديل مقترح للخروج من التبعية النفطية في الجزائر (دراسة ولاية المسيلة)
as interest in this sector increased in the middle of the twentieth century as an economic and social resource that
is not underestimated, which necessitated Algeria to promote this sector and made it one of the strategic options
for the advancement of its economy, except That these measures were not sufficiently required by the state.
Considered M'sila open museum on the history of mankind, and because of this wealth of elements and
features a rich and diverse tourist, but exploitation is not exploited efficiently, which negatively impact on local
development, especially the state on both sides of the local operating revenue.
That is why this research paper came to answer the main problem: Is tourism considered an alternative to oil
dependency in Algeria?
Through this study, we have reached the following results: The lack of tourist awareness among the
authorities and individuals and the lack of promotion and publicity of the tourist sites in the state, Lack of local,
national and international demonstrations in order to introduce the tourist qualifications in the state, Lack of
infrastructure, especially roads leading to tourist sites, where we do not say that an area is tourist without
providing a transport network leading to tourist sites in the state.
We also developed a set of suggestions, the most important of which are: Encouraging scientific research and
training in this field by teaching it in universities and training centers, and investing in them, especially in hotel
management, cooking, reception and everything related to tourism, Publicity and promotion of monuments in the
state nationally and internationally, this helps to introduce the state and its features and attract tourists to it.
Key words: tourism, Tourist , economic and social development.
Jel Classification Codes : L83 , O10.
Citation
M. AHMED MILI Somia, (2021-09-30), "السياحة كبديل مقترح للخروج من التبعية النفطية في الجزائر (دراسة ولاية المسيلة)", [national] مجلة اقتصاديات الأعمال والتجارة , أحمد ميلي سمية
أهمية المسؤولية الاجتماعية على تحسين الأداء الوظيفي للمؤسسة الاقتصادية
Keywords: social responsibility, job performance, economic institution.
Citation
M. AHMED MILI Somia, (2021-09-26), "أهمية المسؤولية الاجتماعية على تحسين الأداء الوظيفي للمؤسسة الاقتصادية", [international] المسؤولية الاجتماعية وأخلاقيات الأعمال كدعامة لتعزيز الأداء الاجتماعي لمنظمات الأعمال والتنمية المستدامة , جامعة محمد بوضياف المسيلة
واقع استخدام تقنيات الاتصال الداخلي في البنوك التجارية الجزائرية (دراسة حالة بنك الفلاحة والتنمية الريفية
communication techniques in Algerian commercial banks, and in
order to achieve this, a questionnaire was designed and distributed to
the heads of departments in the Algerian Telecom Corporation in
M’sila, which included all the data required in order to know the
reality of using internal communication techniques in commercial
banks. Algerian, and the statistical analysis program spss was used to
issue No. 22 for data processing and hypothesis testing.
Keywords : communication, internal communication,
methods of internal communication.
Citation
M. AHMED MILI Somia, (2021-07-25), "واقع استخدام تقنيات الاتصال الداخلي في البنوك التجارية الجزائرية (دراسة حالة بنك الفلاحة والتنمية الريفية", [national] مجلة البحوث والدراسات , أحمد ميلي سمية
أهمية وسائل الدفع الحديثة في تحسين جودة الخدمات البنكية (دراسة حالة بنك الفلاحة والتنمية الريفية)
commerce, and led to an increase in its size, which was the main factor for the development of payment methods
from traditional means to new electronic means that do not exist in them, nor for paper or remittances.
With these developments, Algeria realized the need to upgrade its banking system to the level of these
changes and thus the necessity to modernize the payment system. Algerian banks, including the Bank for
Agriculture and Rural Development (M'sila Agency), have relied on development by introducing many modern
technologies, including modern payment methods such as: bank cards ( Payment card, debit card and savings
card), in order to develop and improve the quality of banking services provided at the Bank of Algeria.
Key words: modern payment methods, quality of banking services, banks, bank cards
Citation
M. AHMED MILI Somia, (2021-05-10), "أهمية وسائل الدفع الحديثة في تحسين جودة الخدمات البنكية (دراسة حالة بنك الفلاحة والتنمية الريفية)", [national] مجلة التنمية والاقتصاد التطبيقي , أحمد ميلي سمية
واقع الذكاء الاقتصادي في المؤسسات الاقتصادية الجزائرية
institutions, as controlling the development taking place at the level of research and development,
and information and communication technology pushes the institutions to develop their
organizations through techniques and human skills to create appropriate competitive situations and
strategies that allow access to accurate information At the level of local and international markets.
This economic intelligence plays the most important role in the development process thanks to the
presentation of strategies that allow the optimal use of its capabilities and the provision of the
necessary information to the participants in the economic process, as it attracts foreign direct
investments, this is what drives countries to strive to provide the appropriate environment of
providing information, basic structures, and organizational policies And use it to make the best
decision in the organization.
Algerian institutions suffer from a significant delay compared to international institutions
in the field of information and information systems (economic intelligence), but despite this delay
it cannot be said that there is no interest in such systems, but there are significant efforts
undertaken by the state to support economic intelligence.
Finally, we reached the following results:
- Strategic information is the primary resource in the intelligence process and the strategic
resource in support of the organization's overall strategy;
- Economic intelligence gives the institution the ability to make appropriate decisions in turbulent
conditions and makes it capable of attacking and defending at the same time;
- The application of strategic alertness and economic intelligence at the level of Algerian
institutions is not visible, as it is either automatic, unorganized, or it falls under one of the other
functions, such as marketing.
Key words: economic intelligence, strategic alertness, information system, the Algerian
establishment.
Citation
M. AHMED MILI Somia, (2020-12-31), "واقع الذكاء الاقتصادي في المؤسسات الاقتصادية الجزائرية", [national] مجلة الدراسات الاقتصادية المعاصرة , أحمد ميلي سمية
صيغ وضوابط استثمار أموال الوقف الحديثة (دراسة حالة الجزائر
intentions of Islam that aim at reconstruction in the land in a variety of ways. The
Islamic Endowment embodied this human dimension in its most visible form, so
that it contributed to achieving development and achieving the highest economic
return to society if it was well organized and managed, and also contributed In
reducing social problems.
From this standpoint, the scholars of Islam took an interest in it and the ways
of its development by searching for evidence of its legitimacy from all the texts of
Sharia. Islamic scholars also presented in the light of Islamic developments and
the religious, cultural and economic revival of the country modern forms of
investing endowment funds at the local, regional and international levels so that
the endowment maintains its existence and its continuity throughout history And
the years passed. They also established legal controls governing dealing with
them.
Key words: endowment, investment, endowment investment, investment
formulas, Sharia regulations.
JEL Classification Codes: F69, E22, Z13.
Citation
M. AHMED MILI Somia, (2020-12-19), "صيغ وضوابط استثمار أموال الوقف الحديثة (دراسة حالة الجزائر", [national] مجلة بحوث الاقتصاد والمناجمنت , أحمد ميلي سمية
دور نظام الرقابة الداخلية في تحسين أداء البنوك (الصندوق الجهوي للتعاون الفلاحي)
أسمالالبنوكIوترأسنةبازلقمةذهالنداءاتمنخلالبازل .المرتبطةبكفايةر
:اللماتالمفتاحية ةداءالرقابةالداخلية،التدقيقالداخ،نظامالرقابةالداخلية، .البنوكالتجار
:M40 ،M42،M49. يفتصJEL
Abstract: The function of internal control in commercial banks is extremely important through the
important role it plays to achieve banking security and safety, and the integrity and credibility of financial
information, as well as those related to management and accounting, as well as respect for legislation,
regulations, policies and internal procedures. The research has also increased the importance of
continuous developments and developments in the banking field, whether at the national or international
level. After the scandals that the financial sector has known through the issue of Al Khalifa Bank and the
Algerian Commercial and Industrial Bank during the year 2002, and the loss of billions of dollars that
went away from them, Urgent measures were required to protect public money and citizens ’savings, and
for this the executive and legislative authorities have reached a firm conviction that the banking system
has been affected by the applications of legal texts that are out of date. Of the 02-03 system of November
14, 2002, which includes the internal control of banks and financial institutions.On the international level,
the number of international calls for raising the level of banking supervision and strengthening the
internal control system by applying cau
Citation
M. AHMED MILI Somia, (2020-11-03), "دور نظام الرقابة الداخلية في تحسين أداء البنوك (الصندوق الجهوي للتعاون الفلاحي)", [national] مجلة المحاسبة، التدقيق والمالية , أحمد ميلي سمية
دور حاضنات الأعمال في انشاء المؤسسات الصغيرة والمتوسطة مع الإشارة إلى الجزائر
important role in achieving economic and social development in the various economies of countries, due to its characteristics and
advantages that enable it to perform its tasks as required, except that the technological progress achieved and intensification The
intensity of international competition has led to the emergence of many problems that are difficult for these institutions to
overcome and overcome, so it was necessary to search for ways and mechanisms to support and develop them and help them to
overcome the burdens of the starting stage, which among them business incubators that have proven their capabilities and
capabilities in accompanying and supporting small and medium enterprises To enable them to be able to compete and keep pace
with rapid technological developments, through the facilities and services they provide to them of all kinds, because the basis of
establishing business incubators is to face the high rate of failure of these institutions.
This has been proven by international experiences in the field of business incubators, including the Algerian experience,
although it is still in its infancy for many reasons that hindered the launch of these mechanisms.
Key words: small and medium enterprises, business incubators, nurseries, facilitation centers.
Citation
M. AHMED MILI Somia, (2020-10-01), "دور حاضنات الأعمال في انشاء المؤسسات الصغيرة والمتوسطة مع الإشارة إلى الجزائر", [national] الآفاق للدراسات الاقتصادية , أحمد ميلي سمية
انعكاسات اتفاقية بازل 2 و3 على إدارة المخاطر البنكية مع الإشارة إلى واقع تطبيقها في البنوك الجزائرية
attached great importance to the process of
managing bank risks and considered it an important
axis to determine the solvency of banks and ensure
their continuity, in an effort to adapt to the global
developments to control the level of risk. If the
banking industry is based on the art of risk
management, that is, on the set of tools and
techniques that are concerned with identifying,
measuring, and following-up control of the risks to
which the bank is exposed, to contain it intelligently
and to maximize the return and reduce bank failures,
then we wonder about the implications of Basel II
and III agreement on risk management Banking, and
whether Algerian banks at the level of adoption of
those scientific techniques used in risk management
and stipulated in the Basel II and III agreement.
For this, we will address in this research the most
important points related to banking risk management
as well as the decisions of the Basel II and III
Committee in the field of banking risk management,
and then we will address the reality of banking
risk management in Algeria and the extent of
its application of the Basel II and III
agreement.
Key words: bank risk, bank risk
management, Basel II agreement, Basel III
agreement, internal control.
JEL Classification: E59 ; G29
Citation
M. AHMED MILI Somia, (2020-09-30), "انعكاسات اتفاقية بازل 2 و3 على إدارة المخاطر البنكية مع الإشارة إلى واقع تطبيقها في البنوك الجزائرية", [national] مجلة العلوم الإدارية والمالية , أحمد ميلي سمية