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on MENA - Middle East and North Africa |
| By: | Houda Alhoussari (Prince Sultan University [Riyad], IODE - Institut de l'Ouest : Droit et Europe - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique) |
| Abstract: | This study explores the integration of Environmental, Social, and Governance (ESG) principles into corporate practices, focusing on the methodologies used for their evaluation and the factors influencing their adoption. Through a qualitative and comparative analysis of European and Saudi Arabian contexts, the research examines how companies align their strategies with ESG requirements in diverse regulatory and cultural environments. Data is drawn from established ESG rating agencies, corporate sustainability reports, and case studies, allowing for a thorough investigation of internal and external evaluation processes and their implications for ESG scores. The study identifies key challenges in ESG implementation, including ambiguities in definitions, resource disparities, sector-specific considerations, and resistance due to cost or unfavorable ratings. It also highlights the role of legal and regulatory frameworks, such as the ESG Disclosure Guidelines introduced by the Saudi Capital Market Authority and global standards like the Global Reporting Initiative (GRI), in shaping corporate ESG practices. Recommendations emphasize the need for standardized evaluation criteria, targeted support for smaller enterprises, and stronger legal frameworks to promote transparency and compliance. The findings contribute to a deeper understanding of ESG dynamics and provide actionable insights for advancing corporate sustainability on a global scale. |
| Keywords: | Environmental Social and Governance (ESG), Corporate Sustainability, Corporate Accountability and Transparency, Evaluation Methodologies, Companies |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-04883833 |
| By: | Ibourk Mouad (Faculté Polydisciplinaire de Khouribga); Saïd Sghir (Faculté Polydisciplinaire de Khouribga - Université Hassan Premier) |
| Abstract: | Since the beginning of the 21st century, Morocco has undertaken an ambitious strategy to transform its major cities and enhance their competitiveness. Territorial marketing lies at the heart of this initiative, aiming to attract investments, improve citizens' quality of life, and promote a strong local identity. Casablanca, as the economic capital of the kingdom, embodies this vision through a series of iconic large-scale urban projects. The methodology used in this study combines several complementary approaches. First, a literature review establishes a robust theoretical framework, analyzing the connections between urban planning and territorial marketing. Next, three case studies are examined in depth: Casa Anfa, evaluated for its integrated strategy blending real estate, green spaces, and finance; the Casablanca tramway, analyzed for its role in modernizing public transport and structuring urban mobility; and the Aïn Diab Corniche, assessed as a lever for enhancing tourist appeal and improving living conditions. These analyses are underpinned by qualitative and quantitative data collected from official reports, field observations, and documentary reviews. The results of this research highlight that these major urban projects address the needs of a growing population while attracting both national and international investors. They contribute to modernizing Casablanca's image, diversifying its functions, and improving its quality of life. As an innovative and sustainable metropolis, Casablanca positions itself as a key player in regional and international urban transformation. These findings demonstrate Casablanca's ability to embed territorial marketing principles into its development strategy, emphasizing the critical role of large urban projects in bolstering the city's competitiveness and sustainability. |
| Abstract: | Depuis le début du XXIe siècle, le Maroc s'est engagé dans une stratégie ambitieuse visant à transformer ses grandes villes et renforcer leur compétitivité. Le marketing territorial a été placé au centre de cette dynamique, avec pour objectifs d'attirer les investissements, d'améliorer le cadre de vie des citoyens et de promouvoir une identité locale forte. Casablanca, en tant que capitale économique du royaume, incarne parfaitement cette vision à travers un ensemble de grands projets urbains emblématiques. La méthodologie adoptée dans cette étude repose sur plusieurs approches complémentaires. Tout d'abord, une revue de la littérature établit un cadre théorique solide en explorant les liens entre urbanisme et marketing territorial. Ensuite, trois études de cas spécifiques sont approfondies. Casa Anfa est analysée pour sa stratégie intégrée, combinant immobilier, espaces verts et finance. Le tramway de Casablanca est étudié pour son rôle dans la modernisation des transports publics et la structuration de la mobilité urbaine. La Corniche d'Aïn Diab est examinée en tant que levier d'attractivité touristique et d'amélioration du cadre de vie. Ces analyses s'appuient sur des données qualitatives et quantitatives collectées à partir de rapports officiels, d'observations sur le terrain et d'analyses documentaires. Les résultats de cette étude montrent que ces grands projets urbains répondent aux besoins d'une population en expansion tout en attirant des investisseurs à l'échelle nationale et internationale. Ils contribuent à moderniser l'image de Casablanca, diversifier ses fonctions et améliorer son cadre de vie. En se positionnant comme une métropole innovante et durable, Casablanca joue un rôle clé dans la transformation urbaine régionale et internationale. Ces initiatives démontrent la capacité de Casablanca à intégrer les principes du marketing territorial dans sa stratégie de développement, mettant en lumière le rôle central des grands projets urbains dans la compétitivité et la durabilité de la ville. |
| Keywords: | Major urban project, urban project, territorial marketing, marketing, competitiveness, brand image, territory, Morocco, Casablanca, attractiveness, Grand projet urbain, projet urbain, marketing territorial, compétitivité, attractivité, image de marque, territoire, Maroc |
| Date: | 2024–12–24 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-04856005 |
| By: | Louaziz Hassan (ERSN - Structure de recherche : Equipe De Recherche En Santé Et Nutrition Du Couple Mère Enfant (ERSN)); Mouhsine Errabai (REIS - Laboratoire de recherche : Régulations Economiques et Intelligence Stratégique (REIS). - UH2MC - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)) |
| Abstract: | This article explores the contributions and limitations of Activity-Based Costing (ABC) in hospital management, focusing on its implementation in the Moroccan context. Based on a mixed methodology combining inductive, deductive and abductive approaches, the analysis is structured around three main axes. Firstly, a theoretical analysis examines the conceptual foundations of ABC and its role in rationalizing hospital costs. Secondly, a comparative synthesis of 12 case studies, covering various international and national hospital sectors, identifies the practical benefits and obstacles encountered when adopting ABC. Finally, a contextual feasibility study integrates empirical and theoretical observations to assess the adaptability of ABC in Moroccan facilities. The results show that ABC enables precise resource allocation, reduces indirect costs and optimizes hospital processes. However, major obstacles, notably the lack of effective medico-economic information systems and cost accounting, limit its effectiveness. In response, the article recommends developing integrated information systems, promoting cost accounting, and adopting innovative solutions such as Time-Driven ABC (TDABC). This study enriches the literature on ABC in hospitals, and offers concrete avenues for improving cost management and boosting efficiency in Moroccan hospitals, while opening up prospects for broader healthcare system reforms. Key words: Activity-based costing, hospital costs, hospital management, hospital information system. |
| Abstract: | Cet article explore les apports et les limites de la méthode de comptabilité par activité (Activity-Based Costing, ABC) dans le management hospitalier, en se concentrant sur son implémentation dans le contexte marocain. S'appuyant sur une méthodologie mixte combinant les approches inductive, déductive et abductive, il articule l'analyse autour de trois axes principaux. Premièrement, une analyse théorique examine les fondements conceptuels de l'ABC et son rôle dans la rationalisation des coûts hospitaliers. Deuxièmement, une synthèse comparative de 12 études de cas, couvrant divers secteurs hospitaliers à l'échelle internationale et nationale, identifie les bénéfices pratiques et les obstacles rencontrés lors de son adoption. Enfin, une étude de faisabilité contextuelle intègre les observations empiriques et théoriques pour évaluer l'adaptabilité de l'ABC dans les établissements marocains. Les résultats soulignent que l'ABC permet une allocation précise des ressources, une réduction des coûts indirects, et une optimisation des processus hospitaliers. Toutefois, des freins importants, notamment l'absence de systèmes d'information médico-économiques performants et de comptabilité analytique, limitent son efficacité. En réponse, l'article recommande de développer des systèmes d'information intégrés, de promouvoir la comptabilité analytique, et d'adopter des solutions innovantes telles que le Time-Driven ABC (TDABC). Cette étude enrichit la littérature sur l'ABC en milieu hospitalier et offre des pistes concrètes pour améliorer la gestion des coûts et renforcer l'efficience des hôpitaux marocains, tout en ouvrant des perspectives pour des réformes plus larges des systèmes de |
| Keywords: | Activity-based costing hospital costs hospital management hospital information system, Comptabilité par activité, coûts hospitaliers, gestion hospitalière, système d’information hospitalier. |
| Date: | 2024–12–31 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-04875462 |
| By: | Ahmed, Mosab; Kirui, Oliver K.; Taffesse, Alemayehu Seyoum; Abushama, Hala; Siddig, Khalid |
| Abstract: | Sudan has been embroiled in a high-intensity conflict between the Sudanese Armed Forces (SAF) and Rapid Support Forces (RSF) since April 2023, leading to widespread displacement and an escalating humanitarian crisis. This conflict, centered on Khartoum, an economic hub contributing nearly one-third of Sudan's GDP, has caused unprecedented economic and social upheaval. As of December 2024, over 12 million1 people have been displaced, and fatalities have exceeded 29, 6002. Sudan's GDP has contracted sharply, with estimates from the IMF, World Bank, and African Development Bank projecting declines of 18.3% to 37.5% in 2023 alone, compounded by further drops in 2024. Unemployment has surged from 32% in 2022 to 46% in 2023, with household incomes declining nearly 50% relative to pre-conflict levels. Urban households, especially in Khartoum, have been disproportionately affected due to the destruction of infrastructure and loss of industrial jobs, while rural households face severe disruptions in agriculture and access to essential inputs. The conflict has strained household welfare systems and exacerbated food insecurity, with many families increasingly reliant on remittances and humanitarian aid to meet basic needs. These dynamics underscore the urgent need for effective policy interventions to address both immediate humanitarian needs and long-term recovery challenges. |
| Keywords: | Africa; Northern Africa; Sudan; conflicts; employment; income; welfare |
| Date: | 2024 |
| URL: | https://d.repec.org/n?u=RePEc:fpr:sssppn:10 |
| By: | Hassnae HAMMOU OU ALI (Bank Al-Maghrib) |
| Abstract: | This study investigates the role of housing prices in the Moroccan economy and their response to monetary policy shocks. Using a Structural Vector Autoregression (SVAR) model, we explore the transmission mechanisms of monetary policy through various channels, including interest rates, credit availability, and consumer confidence. The analysis uses a comprehensive dataset spanning the period from 2006 to 2024, focusing on macroeconomic indicators, monetary policy instruments, and the Real Estate Asset Price Index (REPI). Empirical findings reveal that contractionary monetary policy leads to a delayed decline in housing prices, which may reflect structural rigidities in Morocco's real estate market. This study contributes to understanding the interplay between monetary policy and asset markets in emerging economies, providing insights for policymakers seeking to balance growth and stability objectives. |
| Keywords: | Real estate prices; Monetary policy; Interest rate; transmission channels |
| JEL: | E52 E40 R32 C32 |
| Date: | 2025–02–03 |
| URL: | https://d.repec.org/n?u=RePEc:gii:giihei:heidwp03-2025 |
| By: | Tuba Pelin Sumer; Ayca Topaloglu-Bozkurt |
| Abstract: | [TR] Bankalarin mevduata uyguladiklari faiz oranlari mevduat buyukluklerine gore belirgin olarak ayrismakta ve kucuk tutarli mevduata buyuk tutarli mevduata gore daha dusuk faiz orani uygulanmaktadir. Yuksek ve dusuk tutarli mevduat faiz oranlari arasindaki farkin enflasyon beklentilerinin bozuldugu ve para politikasinin sikilastigi donemlerde yukseldigi izlenmektedir. Mevduat buyuklugune gore faiz ayrismasinin boyutu, analiz edilen tum donemlerde bankalarin buyuklugune duyarliyken, bankalarin likiditesi de soz konusu ayrismada etkili olabilmektedir. Son olarak, soz konusu ayrismanin politika duzenlemelerine de duyarli oldugu ve ozellikle Turk lirasina gecis hedeflerinin uygulanmakta oldugu 2022 yili son ceyregi sonrasinda faiz farklilasmasinin arttigi gozlenmektedir. [EN] The interest rates applied by banks to deposits differ significantly according to the size of the deposits, and compared to large-amount deposits, the interest rates are lower in small-amount deposits. The difference between the interest rates of large- and small-amount deposit increases in periods when inflation expectations deteriorates and monetary policy tightens. The extent of interest rate divergence between large- and small-amount deposits is sensitive to the size of banks in the whole analysis period, while the liquidity of banks can also be effective in this divergence. Finally, it is observed that the divergence in question is also affected by regulations, and the interest rate divergence has increased with the implementation of the transition targets to Turkish lira especially after the last quarter of 2022. |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:tcb:econot:2501 |