Journals of Kasdi Merbah Ouargla University
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Information and Communication Technology as a Strategy for Qualifying the External Auditing Profession in Algeria
Get PDFThis study addresses the topic of "Information and Communication Technology as aStrategy for Qualifying the External Auditing Profession in Algeria." It aims to analyze the role ofinformation technology in developing the auditing profession and improving its efficiency. Thestudy was conducted through a survey of a random sample of auditors and accountants registeredwith the National Chamber of Accountants and the National Order of Accountants in Algeria. Thesample size was 115 respondents. The results demonstrated the commitment of audit firms toqualifying and developing auditors' skills through ongoing training programs aimed at enhancingtheir understanding of the information technology environment and compliance with internationalstandards. However, the study revealed moderate variation in the extent of adoption of thesestandards among different firms.The analysis results also showed that efforts to qualify and develop the auditing profession equallyaffect different auditors, regardless of personal variables, reflecting the importance of these effortsin improving the overall performance of the profession. Examining the relationship between theuse of information technology and the development of the auditing profession revealed a strong,positive correlation, indicating a positive impact of technology on improving the efficiency andquality of audit operations
The Impact of Tax Legislation on the Quality of Tax Practices in the Algerian Environment
Get PDFThis study aims to explore the impact of tax legislation on the quality of tax practices inAlgeria, focusing on the local environment in the province of Ouargla for the year 2024, taxlegislation serves as the legal foundation of the country's tax system and is considered one of thekey elements influencing tax performance efficiency and achieving economic justice, accordingly,the question arises regarding how these legislations affect the improvement or decline in the qualityof tax practices and their alignment with economic development requirements.The study's findings indicate that the continuous updating and fluctuation of tax laws deepen thegap between taxpayers and the tax administration, leading to weak tax control and an increase intax disputes, ultimately resulting in a decline in tax revenues; Additionally, tax laws suffer fromcomplexity and ambiguity, necessitating clarification and interpretation by the legislator to ensuretheir proper understanding and application. Furthermore, the constant changes in tax legislationcreate uncertainty and a lack of trust between taxpayers and the tax administration, contributing tothe deterioration of tax practice quality and negatively influencing the performance of the Algeriantax system
The Impact of Organizational Citizenship Behavior on Career Commitment A Field Study on Employees in Private Hospitals in Misrata City Libya
Get PDFThe study aimed to identify the organizational citizenship behavior on careercommitment, a field study on employees in private hospitals in Misrata city, Libya. The studyadopted the descriptive analytical method. To achieve this goal, six hypotheses were formulated,and the population of the study was identified from all employees in private hospitals in Misratacity. Using the simple random sampling method, the designed questionnaire form was distributed;to test the study hypotheses, the SmartPLS3 and SPSS Var.24 were used. The study reached,through analyzing the direct relationship between the variables; that organizational citizenshipbehavior is positively related to career commitment, the study concluded through analyzing thedirect relationship between the variables; that the dimensions of organizational citizenship behaviorrepresented by (altruism, courtesy and kindness, conscientiousness) are positively related to careercommitment, that the dimensions of organizational citizenship behavior represented by(sportsmanship, and civic virtue) are not positively related to career commitment
The question of ethics in football literature aimed at children
Get PDFIn socially oriented literature, the terms "sports" and "ethics" are often paired. This is because the essence of sports and athletic competitions is to exercise and train the body, and to refine the soul and accustom it to exerting strength and effort in a manner that promotes fair and purposeful competition. This competition strengthens the bonds of companionship, friendship, and diversity, and utilizes all of this in the service of loftier goals and higher values: religious, national, social, political, and educational.Anyone who studies literary works directed at children, especially stories and songs, as these are the most widespread and widespread literary genres, will find that they are not devoid of these contents and are highly skilled at presenting many ethics and values within the confines of play and within its rules.From here, we have selected a group of diverse models to monitor these ethics and how they are embodied in these literary works directed at children
The compiler of “Tabaqat Al-Shu’ara” by Ibn Salam Al-Jumhi critical review
Get PDFThe Arab literary movement witnessed a great activity in the era of blogging, which resulted in many books that are today considered the mothers of books, including the book “Tabaqat Al-Shoara’a” by its author Ibn Salam Al-Jamahi. Which is considered the first book written in Arabic criticism with objective scientific standards - to a large extent - and a distinguished methodology, at a time when a great cultural movement was known, which was a great motivation for the authoring of this workbook. What are the historical circumstances that accompanied the writing of this critical work? What is the approach of this book that makes it transcend all the writings of his time? What is its scientific, monetary and cultural significanc
Financial Innovation through Artificial Intelligence and Its Contribution to Enhancing Financial Inclusion
Get PDFThis study aims to introduce modern financial innovations based on artificial intelligence technologies and determine the extent of their contribution to enhancing financial inclusion in the financial industry, by studying the extent to which these technologies contribute to the development of financial products, and the extent of spread and acceptance of these products by dealers in the financial sector, After presenting the theoretical framework of the study variables, this research paper presented the reality of artificial intelligence technologies in the financial field and some of the experiences of these technologies. This study concluded that artificial intelligence has effectively contributed to making financial services available to various client groups and gaining new categories that were distant or excluded by traditional financial technologies. Therefore, it is necessary to make greater use of artificial intelligence techniques as a solution to raise levels of financial inclusion, especially in the economies of developing countries. If the use is carried out within a special regulatory and legislative framework and a tight protection system
Artificial Intelligence in Marketing Theoretical Foundations and Ethical Challenges
Get PDFThis article explores the integration of artificial intelligence in marketing, focusing on its theoretical models and the ethical concerns that accompany its application. The primary objective is to examine how AI transforms traditional marketing approaches and raises novel questions about responsibility, decision-making, and consumer privacy. The methodology adopted is theoretical, relying on conceptual frameworks and interpretive models including the MARK-GEN Cycle and the 5Ps AI Marketing Model. The study analyzes marketing use cases through these frameworks to highlight the conceptual shift AI introduces into marketing logic. The article also reflects on the ethical implications of AI, particularly in areas like transparency, algorithmic bias, and the “black box” phenomenon. The key result is that AI challenges and redefines established marketing paradigms while demanding stronger ethical governance
determinants Sociodemographic and their impact on breastfeeding in Algeria through the two multiple-indicator cluster surveys (MICS3) and (MICS6) conducted in 2006 and 2019 using binary logistic regression.
Get PDFThis document aims to reveal the extent of breastfeeding among women in Algeria, as the practice of breastfeeding is one of the most important reasons for preserving the health of the nursing mother and the infant. Years of breastfeeding and the extent of its variation in different groups that can be formed through some assumed social and demographic variables, following the comparative analytical approach, through the data of the Multiple Indicator Cluster Surveys (MICS3) and (MICS6) completed in 2006 and 2019, respectively, relying on that The women's file on the one hand, and the method of binary logistic regression on the other hand, through the use of the SPSS program, in order to find out the extent to which these variables affect or not on the dependent variable, which is the women's desire to breastfeed at the expense of the lack of demand for it. Breastfeeding was affected by the geographical region and caesarean section in both surveys, and it was affected by the woman's age in the 2006 survey, and it was also affected by the educational level and work of the woman in the 2019 surve
The impact of talk shows via France 24 in Arabic on the voting behavior of the academic elite - the 2019 presidential election as a model
Get PDFThis study aimed to reveal the impact of the degree of dependence of Algerian teachers on talk shows via France 24 in Arabic as sources of information on voting behavior during the presidential elections of December 2019, by a field study on a sample of professors of information and communication sciences, political science and international relations at the University of Algiers 3. During the period from February 22, 2019 to December 12, 2019. The study used the survey methodology and questionnaire tool to collect data from researchers. The researcher designed a questionnaire consisting of five axes and 45 questions and distributed it on paper and in electronic form to a planned sample of 310 individuals. The data were also processed using the SPSS version 21 statistical analysis package. The results of the study are as follows: There are statistically significant differences between Sample Study Personnel in their dependence on talk shows via France 24 in Arabic as sources of information on the 2019 presidential election. The impact of the use of talk shows via France 24 on the level of knowledge on the 2019 presidential election. There is no trace of dependence on France 24 talk-shows on forming trends towards the 2019 presidential election. The impact of using talk shows to get information about the act of voting during the 2019 presidencie
دور المؤسسة التربوية في مواجهة الإخفاق المدرسي من وجهة نظر الأساتذة دراسة ميدانية ببعض متوسطات مدينة ورقلة
Get PDFThis study aims to understand the role of the educational institution in addressing school failure from the perspective of teachers in a sociological-educational study based on the following general hypothesis:
The educational institution plays a role in addressing school failure from the perspective of middle school teachers.
The following results were obtained:
Functional integration among educational actors within the institution through coordination, cooperation, and adopting proper methods in the educational process can limit the phenomenon of school failure