Journals of Kasdi Merbah Ouargla University
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The relationship between the key variables for the quality management system using the method of crosses tables
Get PDFThe purpose of this study is to clarify the relationship between the key variables of thequality management system: The involvement of human resources in the preparation andimplementation of the quality management system, the dissemination of the quality culture in theorganization, the impact of organizational changes and the importance of the management system.quality in the organization. These variables are derived from the principles of quality managementaccording to ISO 9000 standards and related to the internal environment of the organization, Thestudy was based on the analytical descriptive approach in the theoretical side. The practical sidewas based on a case study of a sample of 145 workers working in the Algerian organizationsrelated to the activities of the quality management system. In order to analyze the questionnaire andpresent the results of the field study, which is a statement of the relationship between the basicelements of the quality management system in the organization.The study concluded: Whenever the human resource has been involved in the preparation of thequality management system, organizational changes have taken place in the execution of the workof the organization; The participation of human resources is necessary to bring about organizationalchanges in the execution of work and activities as desired by the management of the organizationin the quality management system to be applied, and whenever organizational changes occur inhuman resources, quality has a positive impact on the Organization's activities; The relationshipbetween the impact of organizational change and the positive concept of quality leads to theconclusion that the adoption of the Organization's quality management system will lead to variousimprovements in human and organizational resource
Measuring the direction of earnings management practices in Algerian companies
Get PDFThe study aims to identify the direction of earnings management practices for the purpose ofincreasing or decreasing income in Algerian companies after years of adopting the accountingfinancial system SCF which provides accounting choices that enable its users to manage earnings,In order to achieve the objectives of the research, The study used the discretionary accruals entryby Jones' 1995 adjusted model for knowing the earnings management for the purpose ofincreasing income, and to know the direction of earnings management practices for the purpose ofdecreasing income, the study used the income smoothing index by Eckel, 1981 model, The studyincluded a sample of 47 companies during the period lasting from 2011 to 2015 , where the studyfound that the companies studied did not practice earnings management positively, were used thediscretionary accruals in a negative form to decreasing income, also found the phenomenon ofIncome Smoothin
Public electronic services in Algeria Analytical study of the views of a sample of experts and specialists on the interior sector and local communities in Algeria
Get PDFThe aim of the article is to know the opinions of experts and specialists on the publicelectronic services provided to citizens through the Ministry of Interior and local communities as thefirst ministry to provide this type of services, as well as to know the direction of the opinion of thesample of the study on the dimensions affecting these services; Based on an electronic questionnaire.The study concluded with a number of results, including: - The degree of importance of thedimensions specified in the study according to the respondents are the administrative dimensions,dimensions related to human resources and then technical and financial. - There were no statisticallysignificant differences between the average responses of the study sample members based on thespecialization variable. - There are differences of statistical significance because of the variable ofexperience and for the benefit of the category, whose experience ranges between 5 and 10 years forthe technical dimensions
The impact of Public Expenditure on Inflation Rate in Algeria during the period 1986- 2016
Get PDFCette étude visait à mesurer l’impact des dépenses publiques sur le taux d’inflation enAlgérie entre 1986 et 2016. Elle s’appuie sur les tests utilisés et appliqués en économétrie modernepour analyser les propriétés des séries temporelles en termes de propriété stationnaire des testsstandard qui correspondent à ces propriétés, ainsi que sur la méthode de cointégration deJohansson ; où, après avoir confirmé l'absence de cointégration, nous estimons le modèle vectorielautorégressif. Avec l'aide du programme d'analyse économétrique (EVIEWS-9), nous procédons àl'analyse et à la mesure de l'impact des dépenses publiques sur les taux d'inflation en Algérie.L'estimation du modèle vectoriel autorégressif et les résultats obtenus ont montré la présence d'unimpact négatif des frais de gestion et d'un impact positif des frais de traitement sur les tauxd'inflation en Algérie
SARCOME D'EWING EPIDURAL : DIAGNOSTIC, PRISE EN CHARGE ET RESULTATS CHIRURGICAUX AU SERVICE DE NEUROCHIRURGIE DU CHU D'ANNABA
Get PDFEwing's sarcoma is a rare malignant tumor in children and adolescents, most often osseous. Its spinalepidural location is scarce (<1%) and constitutes a neurological emergency. This study aims to describe theclinical, radiological, and evolutionary characteristics of this particular entity, and to discuss its management inlight of international data. We conducted a retrospective study involving 5 patients aged 8 to 32, who werefollowed at Ibn Rochd University Hospital in Annaba between 2009 and 2023. Demographic, clinical, imaging,histological, and therapeutic data were analyzed. All patients underwent decompression surgery, followed bychemotherapy according to the VDC/IE protocol. Survival was assessed descriptively. Three patients were female(60%) and two were male (40%). All presented with spinal cord compression. RI allowed for rapid detection, anddiagnostic confirmation was obtained through histology in 100% of cases patients presented with metastases atdiagnosis. The progression Summary was marked by partial or complete neurological recovery in 4 patients. At amedian follow-up of 18 months, the overall survival was 80%. A local recurrence was observed. The differenceaccording to sex was not significant (p =0.67). Epidural Ewing's sarcoma remains a rare but formidable formrequiring urgent multidisciplinary management. Our series, although limited, confirms the effectiveness of acombined surgery-chemotherapy treatment. Early diagnosis remains crucial for functional prognosis. Theestablishment of multicentric registries is necessary to better understand this entity and improve its management inresource-limited countriesLe sarcome d’Ewing est une tumeur maligne rare de l’enfant et de l’adolescent, le plussouvent osseuse. Sa localisation épidurale rachidienne est extrêmement rare (<1 %) et constitue uneurgence neurologique. Cette étude vise à décrire les caractéristiques cliniques, radiologiques etévolutives de cette entité particulière, et à discuter de sa prise en charge à la lumière des donnéesinternationales. Nous avons conduit une étude rétrospective incluant 5 patients âgés de 8 à 32 ans,suivis au CHU Ibn Rochd d’Annaba de 2009 à 2023. Les données démographiques, cliniques,d’imagerie, histologiques et thérapeutiques ont été analysées. Tous les patients ont été opérés pourdécompression, suivie d’une chimiothérapie selon le protocole VDC/IE. La survie a été évaluée demanière descriptive. Trois patients étaient de sexe féminin (60 %) et deux de sexe masculin (40 %).Tous présentaient une compression médullaire. L’IRM a permis une détection rapide, et laconfirmation diagnostique a été obtenue par histologie dans 100 % des cas. Aucun patient ne présentaitde métastases au diagnostic. L’évolution a été marquée par une récupération neurologique partielle oucomplète chez 4 patients. À un suivi médian de 18 mois, la survie globale était de 80 %. Une récidivelocale a été observée. La différence selon le sexe n’était pas significative (p = 0,67). Le sarcomed’Ewing épidural reste une forme rare mais redoutable nécessitant une prise en chargemultidisciplinaire urgente. Notre série, bien que limitée, confirme l’efficacité d’un traitement combinéchirurgie-chimiothérapie. La précocité diagnostique reste déterminante pour le pronostic fonctionnel.La mise en place de registres multicentriques est nécessaire pour mieux comprendre cette entité etaméliorer sa prise en charge dans les pays à ressources limitées
Challenges and prospects of applying fair value accounting in the Algerian banking sector
Get PDFThis study examines the integration of fair value as an accounting measurement basis within the Algerian financial system, particularly in the banking sector. It addresses the limitations of historical cost and highlights the increasing importance of fair value, as supported by international standard-setters such as IASB and FASB. The research analyzes Algeria’s current financial reporting practices and emphasizes the need for continuous updates to ensure alignment with global standards. In a context of economic volatility, fair value is proposed as a comprehensive solution to measurement challenges. The study recommends adapting Algeria’s accounting framework to prevent financial isolation and support its integration into the international financial environment
Digital transformation strategy in Algerian university institutions as a requirement for achieving digital sustainability in university of algeria-casa university of ghardaia
Get PDFThis study aims to know the extent of the contribution of digital transformation in achieving digital sustainability at the Faculty of Sciences Economic, Commercial and Management Sciences at the University of Ghardaia, and to achieve the objective of the study, the descriptive methodwas adopted in the framework of the theoretical presentation, the analytical method and the case study method in the applied aspect, while the questionnaire was used as the main tools of the study on a sample estimated at (68) individuals consisting of professors and administrators at the facultyin addition to conducting an interview to support the study, and in the end we reached a set of results, most importantly: The level of digital transformation and digital sustainability in the college is assessed as medium in general due to the measurement of the specified dimensions, while regarding the relationship and impact, the results proved that there is a statistically significant positive and moderate direct correlation for digital transformation and digital sustainability, through these results we propose some recommendations: Recommendations related to enhancingdigital transformation are to give high priority to improving and developing the infrastructure while increasing the speed of the Internet within the campus, developing plans to attract and hire specialized competencies in the field of digitization according to the actual needs of the university, and recommendations related to achieving digital sustainability are to develop clear policies and procedures for managing digital information from its creation until it is archived or destroyed, with a focus on updating content regularly and ensuring its accessibility and reliabilit
Turkish foreign policy towards the Palestinian Cause in light of the Arab changes (2011-2019)
Get PDFThe Palestinian cause is one of the most important Islamic and Arab issues at the regional and international levels. Israel exerts great efforts to put an end to Palestinian cause in light of the absence of the Arab states, exploiting the weakness of Arab and Islamic states. Many Arab and Islamic states seek to use the Palestinian cause for their own agendas, including Turkish foreign policy, which its policies toward the Palestinian cause cannot be analyzed in isolation from the Arab-Israeli conflict. No country's foreign policy, in the world, cannot succeed without linking the two variables of the local, regional or international. Moreover, we could not analyze the Turkish foreign policy and its position toward the Palestinian issue without examining the Arab rises, which erupted in late 2010, as well as the aspects of all events witnessed in Palestine from a long-standing internal political division.
The study dealt with several approaches related to the role of Turkish foreign policy towards the Palestinian cause, in light of regional and international variables, such as: the historical approach, the descriptive and analytical approach, in addition to the theory of decision-making. The study concluded with a number of results, the most important of which is that a sharp shift in Turkish foreign policy has occurred towards (Israel), to support the Palestinian cause, which was characterized by stability and political economic support at the official and popular level in favor of the Palestinians, which exposed Turkish-Israeli relations to vibratio
Developmental theorizing, a reading of spirits and an attempt at modeling.
Get PDFThis article examines the classical development theories on offer, attempting to provide a reading of their foundations and the extent to which they align with or diverge from the cultural, structural, political, and social specificities of underdeveloped countries. It proposes a unique modeling of these theories, which we believe can be categorized into four models: the Alienated Model, the Westernizing Model, the Exotic Model, and the Authentic Model. Methodologically, the article follows a systematic approach that begins by clarifying the rationale behind the naming of each model, then outlines its fundamental propositions and issues, along with any subcategories if they exist, and finally questions its suitabilit
The Violation of Family Privacy on Social Media: Theoretical Dimensions and Contemporary Challenges
Get PDFThe widespread use of social media has reshaped the concept of family privacy, as family data, images, and everyday situations have increasingly become accessible to the public—either voluntarily by family members or due to digital breaches. This study explores the theoretical dimensions of family privacy violations in the digital environment, analyzing the concept through the lens of social and informational theories. It focuses on mechanisms of informational exposure, the fluidity of privacy, and the blurring boundaries between the public and private spheres.
The study also discusses key contemporary challenges facing families in this context, including limited awareness of technical safeguards, the ambiguity of privacy policies on digital platforms, and the growing trend of sharing family-related content without sufficient understanding of its consequences. The study highlights the urgent need for an educational and legal framework that balances freedom of use with the protection of privac