Journals of Kasdi Merbah Ouargla University
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The Impact Of Earning Management Practices On The Quality Of Financial Statements In The An applied study on a sample of Algerian institutions during the Algerian Accounting Environment period 2014-2018
No full textThis study aims to identify earnings management practices in the accountingenvironment, and the impact of these practices on the quality of financial statements, whereearnings management is a key and important entry point in determining the quality of financialstatements or not, all because of owners and facilitators to direct profits declared in financialstatements in order to shading users of financial statements.To that end, the researchers relied on a group of 20 institutions active in the Algerian environment in the national economy from 2014 to 2018, and recalled using the 1995 Jones model to measure the extent to which they practiced.The researchers reached many results, the most important of which was the failure to practice earnings management in institutions during the study period, in the presence of some anomalies, where the percentage of views practiced, and the lack of earnings management practices due to the fact that the studied sample belongs to the state and control of tax laws in the Algerian tax syste
Predictive Factors of Work Family Role Conflict and Their Impact on Working Married Women at University of Tebessa
Get PDFThe study aims to examine work-family role conflict and its predictive factors amongmarried working women at the University of Tebessa, using a descriptive analytical approach. Datawas collected through a questionnaire that included a set of scales, administered to a stratifiedrandom sample of 188 married women distributed among: university professors, administrativestaff, library employees, and professional workers.The results showed no statistically significant differences in the level of work-family role conflictacross occupational categories. However, multiple linear regression analysis revealed that: workoverload, family responsibilities, and long weekly working hours are the most important predictorsof role conflict, collectively explaining 48.30% of the variance in work-family role conflict levels.Therefore, the study recommends the necessity of adopting policies that support work-familybalance in university institutions by establishing childcare facilities near the workplace andimplementing flexible work schedules to reduce psychological and professional pressure onmarried working women
The Impact of Accounting Investigation on Earnings Management Practices in the Algerian Business Environment
Get PDFThis study aimed to highlight the impact of one of the forms of tax control, namely theaccounting investigation, on earnings management practices in the Algerian business environment.We conducted a comparative study of the behavior of the sample institutions that were subjected tothe accounting investigation, and accordingly, the extent of their practice of earnings managementwas measured during two equal time periods, measuring earnings management practices before andafter being subjected to the accounting investigation. For this purpose, the study was conducted ona sample of 6 active institutions in the southeast, which included 36 observations during the studyperiod extending between (2017-2022). The Kothari model (2005, Kothari & all) was chosen tomeasure earnings management practices, as the study concluded that there are substantial indicatorsof earnings management practices in the Algerian business environment during the two periodsunder study, and secondly, that there is a clear impact of the accounting investigation on earningsmanagement practices on the study sample
The reality of distributing local taxation to local Communities in Algeria drawing on professional activity - a model a case study of the state of Ouargla during the period from 2017 to 2019
Get PDFThis study aims to address the reality of distributing local taxation to local groups inAlgeria, by entering into the nature of local taxation through definition and importance on the onehand, and local groups on the other hand, given that taxation is among the resources that localgroups depend on in running their affairs and because The local collection in Algeria depends onmany fees and taxes, the researchers relied on the fee on professional activity (TAP) as our modelto assess the reality of the distribution of local collection in Algeria, and for that the case of theterritory of the Wilayat of Ouargla and the distribution of the income of the fee on professionalactivity (TAP) was studied. ), on the local universities of the state of Ouargla by comparing thedistribution of the latter during the study period (2017, 2019).The researchers also reached many results, the most important of which were that the localcollection has an effective role in the management of local communities, specificallymunicipalities, as well as the effective role that the fee on professional activity (TAP) plays in themanagement of municipal affairs despite the considered rate of the latter, which does not exceedthe rate of 03℅. As well as the importance of distributing the local tax to the municipalities,especially since the distribution depends mainly on the activities practiced in each region bycentralizing the distribution of the fee on the areas with the most activity for the institutions thatare subject to the fee on professional activity
The role of the financial accounting system in developing methods for evaluating financial performance, a case study of a sample of Algerian insurance companies using the factorial analysis of discriminatory (AFD) method.” For the period from 2010 to 2020
Get PDFEnter This study aims to highlight the extent of the contribution of the financialaccounting system in evaluating the financial performance of insurance companies in Algeria,represented by two partners: the National Insurance Company (SAA) and the Algerian InsuranceCompany (CAAT); This is done by comparing the financial performance before and after theapplication of the financial accounting system during the period from 2000-2020, depending on thefinancial statements (budgets) and using the distinguished factor analysis method with sheddinglight on the financial performance and knowing the methods of its evaluation and addressing thefinancial performance of insurance companies and identifying the most important indicators Thefinancial system used to evaluate it, then know the reality of the financial accounting system andthe accounting system in insurance companies.The study found an impact of the financial accounting system on the financial performance ofinsurance companies in the study sample due to the difference in financial performance before andafter the application of the financial accounting system, which contributed to many financialindicators to improve the financial position of these companie
The mediating role of employee welfare in the relationship between job satisfaction and strategic performance
Get PDFThis study aims to find out how employee wellbeing mediates the relationship betweenjob satisfaction and strategic performance represented in the following dimensions (jobperformance, service quality, customer satisfaction) with the employees of Algeria Telecom -Ouargla - a study sample of 40 employees, and to achieve the objectives of the study, theresearchers used the questionnaire as a tool for data collection. Which were analyzed by using theStatistical Package for Social Sciences (SPSS) program.The study found a number of results, the most important of which are: There is no direct effect ofsatisfaction on job performance, while there is a direct impact on service quality and customersatisfaction. Welfare mediates the relationship between job satisfaction and dimensions of strategicperformance among the employees of Algeria Telecom - Ouargl
The role of technological vigilance on supporting technological innovationin the economic institution Case Study at Condor institution in the Wilaya of Bordj BouArreridj
Get PDFThis study aims to identify the role played by technological vigilance as one of the dimensions of strategic vigilance and as an important strategic factor in promoting technological innovation in the Condor institution, for producing electronic and electrical home appliances in the state of Bordj BordjBouArreridj. Using a questionnaire contain 45 phrases directed to the officials and frameworks of the institution, where the data was processed by using the SPSS program and relying on descriptive statistical methods. Where the study reached the following results: There is a statistically significant effect at the level of significance (α≤ 0.05) for technological vigilance on Technological innovation, and the effect of technological vigilance was found on the two dimensions of technological innovation, which are represented in (the technological innovation of the product and the technological innovation of the processes), that means there is a statistically significant effect at the level of significance (α≤ 0.05)between technological vigilance and the dimensions of technological innovatio
Towards the use of electronic promotion as a supportive tool for revitalizing traditional industries, a field study in the Chamber of Traditional Industry and Crafts of Ouargla
Get PDFThe study aims to know the level of use of electronic promotion for a sample of technicalcraftsmen in the city of Ouargla and how it contributes to the revitalization of artistic traditionalindustries, The study included a sample of 86 technical craftsmen, who relied on the survey methodusing samples based on the questionnaireThe study concluded that there is a high level of interestamong technical craftsmen in traditional technical industries, as well as their enjoyment of a high levelof skills of using electronic promotion, as for the correlation between electronic promotion tools andthe activation of technical traditional industries, we found that it is a direct relationship and amountedto (27.3%), as We found that the website and participation in web communities are the two mostinfluential dimensions on the revitalization of artistic traditional industries among the electronicpromotion tools
The Interactive Relationship Existing Between Entrepreneurial Culture and the Entrepreneurial Spirit Among Algerian University Students
Get PDFThis study aims to determine the nature of the interactive relationship existing betweenentrepreneurial culture and the entrepreneurial spirit among students of the Master’s 2, Departmentof Management Sciences, at the University of Khemis Miliana. This study was applied to a sampleof 181 individuals, using the descriptive analytical approach and statistical tools to analyze andprocess the main study item, which is the questionnaire.The study achieved a set of results, the most important of which is the existence of a high levelof entrepreneurial culture and entrepreneurial spirit among the study sample members, and theexistence of an interactive relationship (impact and influence) between entrepreneurial culture andentrepreneurial spirit. However, the degree of influence of entrepreneurial culture on theentrepreneurial spirit is greater than the degree of influence of the entrepreneurial spirit onentrepreneurial culture.University; Entrepreneurship; Entrepreneurial Culture; EntrepreneurialSpiri
The ego between prominence and diaspora in textual transcendentals Poetry collection "Diwan" called Confession in the Presence of Ego written by poet Mohammad Abu Sharara as a model
Get PDFThe purpose of this study was to trace the poetry collection "Diwan" called Confession in the Presence of Ego, which was written by the poet Muhammad Abu Sharara, as it follows the manifestations of the ego in two aspects; the aspect of prominence and the aspect of diaspora The importance of the study lies in the role of textual transcendence and the connotations it bears that are mutually supportive with the text, so it is a space that the poet invests in charging it with connotations that correspond to what he wishes to express. that point, the researcher divided this study into an introduction, two main topics, and a conclusion. The introduction section included a theoretical framework related to the concepts of the ego and the textual transcendental, the first topic was about the ego and the parallel text, which limited to the cover, address, dedication, and the expressions of presentation, and the second topic named ego and the textual transcendental internal, this topic includes in its folds the intertextuality in its forms standing onto the summoned characters. Finally, the study closed with a conclusion that leads to the study's results. The study concluded that the ego emerges from two aspects: the first aspect was a subjective aspect of the poet, and another aspect represented in the opinion of others and their interaction with his product, while the diaspora and the lack of ego and its loss are present in citizens related to the reality of life and the state of the nation, including religious intertextuality and popular intertextuality which is related in much of their intersection with the Arab's reality nation and its traged