Journals of Kasdi Merbah Ouargla University
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Motivating Higher education students to read literary texts: Practical strategies and Techniques
Get PDFOne of the main difficulties EFL teachers encounter is inspiring students in the classroom, according to some arguments. This challenge is associated with numerous internal and external factors that impact the interests and behaviors of the students. This indicates that teachers have a critical role to play in influencing the classroom environment and how they teach, both of which have a positive impact on students' motivation. The purpose of this study is to identify how motivation, psychology, and critical thinking relate to one another in order to provide EFL teachers, in particular, with some teaching strategies and techniques that can result in successful instruction
The Servant Practises of Leaderchip and its role in Achieving Organisational Excellence -An Appilied Study in Algerian Telecommunication Company EL-OUED -
Get PDFThe object of this study is to knowing relationship between servant practices leadership with organizational excellence in Algerian Telecommunication Company EL-OUED, were obtained the necessary field as well as informations through a questionnaire from prepared for this purpose and distributed to a simple of (58) employee, data analysis has been done by using some statistical tolls such as (mean, standard deviation, correlation coefficiet, simple regressioncoefficient). Had been reached on a set of conclusions and the most important correlation effect between servantpractices leadership and organizational excellence in the company being investigated, and therefore provided a set of recommendations
The role of organizational justice in enhancing job soundly among workers Case study Bank of agriculture and the development rural-Boumerdes
Get PDFThis study aims to reveal the relationship between organizational justice and jobsoundly among workers in Bank of agriculture and the development rural-Boumerdes. So as toachieve the goal of the study, the researcher designed Questionnaire of (36) terms In order tocollect preliminary information from the sample of the study, In that light, the information wascollected and analyzed and then testing the hypothesis of this study through the use of statisticalpackage for social sciences (spss) version 20, Where the sample of the study consisted of (41)workers in Bank of agriculture and the development rural-Boumerdes. To test the hypotheses of thestudy, many statistical methods were used such as arithmetic averages , standard deviations,pearson correlation coefficient, simple linear regression . The study has reached severalconclusions, the most important of which are : There is a down level of organizational justice,There is an average level of job soundly, There is positive and statistically significant relationshipbetween organizational justice and job soundly, There are no statistically significant differences injob soundly attributed to personal variables in Bank of agriculture and the development rura
The contribution of financial dashboard toimproving financial performance in the economic institution Study a sample of institutionsin the state of Ouargla in the period 2011-2017
Get PDFThis study aims to answer the following question: Does the financial dashboardcontribute to improving the financial performance of the economic institution? In order to reach ananswer to the problem at hand, we adopted the descriptive approach with the aim of describing and explaining the two variables of the study (financial dashboard andimproving financial performance). Then we adopted the survey method using the sample of 10 Algerian economic institutions in the state of Ouargla during the period 2011-2017, statistical and standard methods using Panel Data, depending on the statistical program Eviews 11, to arrive at the results of the unit root tests, the joint integration test, and the appropriate model selection tests between the panel models, from which we extracted a relationship between the two variables and explained by the Random Effects Mode
Empirical study of the impact of the accounting practices clarity on earnings management’s behavior at the Algerian economic institutions
Get PDFThe financial reporting reliability represents the most prominent concern for the financial markets organizers, investors and public in general. In this present study, we tackle a fundamental problematic about the reflection of the degree of the accounting practices’ clarity ofthe Financial Accounting System on earnings management intensity of the Algerian economic institutions .The study sample included 70 institution during the period of 2010-2018.The results of the study show that the Algerian economic institutions practice earnings management, the degree of the accounting practices’ clarity of the Financial Accounting System reflects on earnings management intensit
A New Method for the Comparison of Survival functions using the Ranking of Median
Get PDFThe value of the median in the duration models is very important either in the interpretation of the results obtained or in the comparison between survival functions in the situation where the risk functions and converge in the time . These test methods are considered more effective than log-rank and Wilcoxon tests when the survival curves are not proportional. In this article we use a classification function in the objective is to probability the median parameter, this method makes it possible to determine an interval with different probabilistic weights and simplifies the comparison between the survival function
The Degree of Alignment Between Finance and Accounting Courses in Algerian Universities and the Job Market Requirements
Get PDFThis study seeks to elucidate the significance of aligning finance and accountingcurricula in Algerian universities with labour market demands to ascertain discrepancies betweenthe curricula and market requirements. A field investigation was executed by randomlydistributing a questionnaire to 83 participants. Their comments led us to conclude that thecurricula in Algerian institutions do not correspond with the demands of the job market, indicatinga disparity between academic instruction and employment requirements. Furthermore, the samplemembers said that training in financial and accounting software packages, including Elbassit,Compta PC, and PC Paie, was not a fundamental component of the curricula in Algerian colleges.Moreover, Algerian Universities fail to offer field training for students that sufficiently equips themfor the labour market, highlighting a substantial disparity between practical training and marketdemands
The Contribution of Digital Transformation to Improving the Quality of Tax Declarations in Algeria
Get PDFThe study aimed to highlight the importance of digital transformation in taxadministration, as it represents a crucial step toward achieving efficiency and transparency inservice delivery. It also aims to establish new administrative structures equipped with advancedtechnologies to improve the quality of service for taxpayers. It also consolidates services intounified tax centers that facilitate declarations, payments, and appeals, simplifying and speeding uptax transactions. Based on a field study that included a sample of tax administration employees,taxpayers, and accountants, the study concluded that digital transformation contributes toenhancing efficiency and transparency, ensuring the provision of prompt and secure services,enhancing trust between citizens and the administration, and achieving the goals of modernizingtax administration
The impact of the electronic tax system on increasing the effectiveness of fiscal control in Algeria - a field study of a sample of tax inspectors and controllers
Get PDFThis study aims to know the impact of the application of the electronic tax system onincreasing the effectiveness of fiscal control in Algeria, within the Framework of continuing theproject of modernising the tax administration; Where the study touched on the theoretical side ofeach of the fiscal control and the electronic tax system, while in the practical side, a questionnairewas used that was distributed to a sample of sector employees, including inspectors and taxobservers, then processing and analysing the results using the SPSS statistical program.The study concluded that there is an impact of the electronic tax information system in improvingthe performance of the tax control, as the application of this electronic information system willcontribute significantly to raising the effectiveness of the tax control mechanisms, facilitating theirprocedures, reducing fraud and tax evasion, and thus increasing tax collection and avoiding andreducing the number of tax dispute
The reality of the impact of the determinants of using fair value in accounting measurement in Algeria A field study of a sample of accountant practitioners in Algeria in the year 2021
Get PDFThis study seeks to try to research the subject of accounting measurement in Algeriathrough the determinants of the use of fair value in the Algerian accounting environment, which wasmanifested in identifying the reality of using fair value, in addition to knowing the importance of theimpact of internal and external factors on the use of fair value in order to know the obstacles And thedifficulties of using fair value in the Algerian accounting environment. In order to answer that, theresearcher relied on a field study through a questionnaire directed to a sample of preparers and users offinancial statements from practitioners of the accounting profession in the southeast in the southeast ofAlgeria, after identifying the most important methods of accounting measurement, and in order toanalyze their opinions about the hypotheses of the study, thes researchers relied on a program Spss.22Statistical and Excel.Thes researchers also reached many results represented in the fact that the use of fair value in theAlgerian accounting environment faces several difficulties and obstacles. First, the internalenvironment on the one hand, through the preparers of the financial statements and accountingprograms, with its impact on the use of fair value, the external environment on the other hand,regarding Related to accounting and fiscal legislation that did not provide the basic conditions forapplying fair value, as well as users of financial statements for their preference for historical cost as ameans of accounting measurement in the Algerian accounting environmen