Journals of Kasdi Merbah Ouargla University
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The extent of the external auditor's awareness of the requirements of the internal control system when assessing risks and responding to them
Full text linkIn this study, we aim to define the various concepts of external auditing and the internalcontrol system and the relationship between them, and to study the extent to which the externalauditor understands the requirements of the control environment in the organization under theInternational Standard on Auditing ISA 315. Through a survey of a group of external auditors inAlgeria. Among the findings of this study, the external auditor in Algeria, while evaluating thedesign of the internal control system, is sufficiently aware of the importance of having a controlenvironment based on integrity, ethics and efficiency, as a basis upon which all elements of theinternal control system are built, which may affect the The process of identifying and evaluatingthe level of control risks that represent the risks resulting from the failure and weakness of theinternal control system in preventing and detecting material misstatements and risks
The Determinants of Real Wages in the Algerian Economic Sector During the Period (1980-2020)
Full text linkThis reseach aims to study and analyse the relationship between real wages in theeconomic sector and their macroeconomic determinants in Algeria during the period (1980-2020) with an attempt to develop a standard model using an autoregressive model withdistributed lag periods ARDL. The study concluded with the result result that there is asignificant positive effect in the long run the gross domestic product, oil prices and inflation rateaffect real wages in the Algerian economic sector . The study also showed a significant negativeimpact of both total productivity in the economic sector and the the unemployment rate on realwages in in the economic sector
A Statistical Study of the Relationship Between Corruption and Economic Growth in a Sample of Arab Countries
Full text linkThis research paper aims to study the relationship between corruption and economicgrowth in a sample of Arab countries, relying on some appropriate statistical methods such asgraphical shapes, principal components analysis method, and hierarchical classification, and withthe help of the statistical analysis program SPSS. The study showed that there is a strong inverserelationship between the levels of growth achieved and the levels of corruption and crime. TheArab countries that are least corrupt and have weak crime levels are the most developed countries,while the countries in which corruption and crime are widespread at high levels are the leastdeveloped countries. It was also shown that there is a strong correlation between the corruptionindex and the crime index, and this confirms the existence of a relationship between administrativecorruption (governmental) and people’s corruption (crime). The Arab countries under study werealso classified into three (3) groups. The first group includes the countries (6 countries): UAE,Qatar, Bahrain, Saudi Arabia, Oman, and Kuwait. These are countries that have high levels in theper capita output index, and in return, they have low levels in the corruption and crime indicators.The second group includes countries (6): Algeria, Egypt, Lebanon, Morocco, Tunisia, and Jordan.These are countries with average levels in all indicators (per capita output, corruption, crime). Thethird group includes countries (6): Iraq, Sudan, Somalia, Libya, Syria, and Yemen. These arecountries that have low levels in the per capita output index, and in return, they have high levels inthe corruption and crime indicators
The effectiveness of information and communication technology governance in light of modern technologies -The case of the METIDJI Mostaganem
Full text linkInformation and communication technology is one of the most important features that characterize societies at the present time, and from this technology has become subject to the term newly emerging and represented in governance. And communication, we have distributed a form to the study sample categories like some of the managers, and the study concluded that the institution has a somewhat good level in terms of application of governance, but it lacks linking this system with modern means of communicatio
Poets' Responses to Aqil Al-Lawati's Poetry
Full text linkThis paper addresses a single verse recited by Omani poet Aqeel Al Lawati on a religious occasion held sacred by a Muslim sect. He recounts the suffering of this sect, its members, and the extent of the oppression and injustice directed at them as they call for their most basic rights.The research was titled (Poets’ Responses to the Poetry of Aqil Al-Lawati: A Study in Light of the Audience’s Eloquence) and in it we followed these poetic outbursts that the poets made as the receiving audience through analysis and criticism. The research reached several results, the most prominent of which is that the poets greatly opposed Al-Lawati’s outbursts. Especially since he relied on the emotional and sentimental side of the recipient, which represents the cornerstone in arousing the passion of the masses in the various textual texts that the public’s eloquence seeks, and which represents the main theme in the act of mass communication that this verse enjoyed despite the narrowness of its textual space.In the field of aesthetic aspects adopted by the responses, we find that the poets varied in their intertextuality with the poet Aqil Al-Lawati, and they also varied in their use of rhetorical styles and did not limit their poetic composition to one rhetorical style
An Approach to Cinematic Discourse The Film "Goat's Life" as a Model A Study Based on Audience Rhetoric Theory
Full text linkfilm Hayat Al-Ma’az (The Life of the Goat), a (Hindi/American) production, presents two parallel discourses. The first depicts the victimization of the protagonist, Najib, who suffers hardships during his work in Saudi Arabia. Audience reactions overwhelmingly sympathized with this narrative, aligning with its portrayal of systemic injustice. However, these responses overlooked exceptions that might absolve Saudi Arabia of full responsibility, focusing instead on generalized accusations targeting the Kingdom and its people. This adversarial tone was amplified through social media and electronic platforms, which framed Najib's experience as representative of all foreign workers in Saudi Arabia. Consequently, audience responses were often shallow, biased, and failed to distinguish between cinematic fiction and reality. The second discourse, more subtle but equally significant, carried a racist undertone against Arabs, represented by the sponsor (Kafeel). Arabs were dehumanized, stripped of virtues, and depicted as savages. Yet, audience responses to this hidden discourse were weak, lacking critical engagement or rejection, and failing to unpack the film's overarching message. Both discourses reveal the audience’s tendency toward emotional, uncritical responses, often driven by political or ideological biases. This highlights a gap in the Arab audience's ability to analyze cinematic discourse and uncover hidden agendas, as seen in Hayat Al-Ma’a
From the Start-Up to the Double Degree Towards a Homeostasis of Human Intelligences in University Education
No full text From now on, university training invites the student to close his or her academic career by creating a professional project; allowing him to access the world of work and professional autonomy. This novelty, which is highly acclaimed by the Ministry in favour of scientific and technical specialities, raises questions about the representations of university students and teachers in language specialities, and their position in relation to this current situation. By mobilizing a group interview, the interviewees’ discourses explain a defective management that does not allow them a massive integration of this university specialty groupDésormais, la formation universitaire invite l’étudiant à clôturer son parcours académique par la création d’un projet à vocation profes-sionnelle; lui permettant d’accéder au monde du travail et à l’autonomie professionnelle. Cette nouveauté, vivement plébiscitée par le ministère au profit des spécialités scientifiques et techniques nous interroge sur les représentations des étudiants et des enseignants universitaires des spécia-lités linguistiques sur leur positionnement par rapport à cette actualité. En mobilisant un entretien de groupe, les discours des interviewés explicitent une prise en charge défectueuse ne leur permettant pas une intégration mas-sive de cette catégorie de spécialité universitair
Contribution of Foreign Languages to The Economic Development of Algeria Vocational Training, Language Skills and Cultural Barriers
No full textThis article explores the crucial role of foreign languages in the economic development of Algeria, highlighting their significance in key sectors such as tourism, trade, and the oil and gas industry. Despite this recognition, the country faces major challenges, including a low level of linguistic proficiency, a lack of tailored professional training programs, and cultural and linguistic barriers.To overcome these obstacles, the article proposes several strategies to maximize the impact of foreign languages on Algeria’s future economic development, thereby enhancing its linguistic skills, fostering innovation, and strengthening its position on the international stageCet article parcoure le rôle fondamental des langues étrangères dans le développement économique de l’Algérie, soulignant leur importance dans des domaines stratégiques comme le tourisme, le commerce et la production pétrolière et gazière. Malgré cette reconnaissance, le pays est confronté à des défis majeurs, notamment un faible niveau de compétence linguistique, un manque de programmes de formation professionnelle adaptés et des barrières culturelles et linguistiques.Et pour surmonter ces obstacles, l’article propose plusieurs stratégies pour maximiser l’incidence des langues étrangères sur l’essor économique futur de l’Algérie, renforçant ainsi ses compétences linguistiques, stimulant l’innovation et consolidant sa position sur la scène international
At the Crossroads The Algerian University Facing the Challenges and Opportunities of the Shift to English
No full textThe adoption of English as a language of instruction in Algeria poses a significant challenge when faced with the historical and cultural dominance of the French language. The latter holds a considerable advant-age, being deeply rooted in the educational system and sociolinguistic land-scape of the country. In contrast, English remains marginal, and its implemen-tation requires substantial efforts in teacher training, adaptation of educa-tional resources, and social acceptance. This ambitious transition raises questions about its feasibility and the potential implications for the linguistic balance in the countryL’adoption de l’anglais comme langue d’enseignement en Algérie représente un défi majeur face à la prédominance historique et culturelle de la langue française. Cette dernière bénéficie d’une longueur d’avance, étant profondément enraciné dans le système éducatif et le paysage socio-linguistique national. L’anglais, en revanche, demeure marginal et son intro-duction nécessite des efforts considérables en termes de formation des enseignants, d’adaptation des ressources pédagogiques et d’acceptation sociale. Cette transition, bien qu’ambitieuse, soulève des interrogations sur sa faisabilité et les éventuelles répercussions sur l’équilibre linguistique du pay
Tradition at the Service of Modernity Griots and African Literature
No full textAfrican literature is a fascinating universe in itself, it exposes us to truths and mysteries that we could never discover without the act of reading and without these written traces, which reflect the complex, vast and diverse image of this great civilization, with this beautiful social weaving where there are monarchies, sceptres and kingdoms as well as various social classes (castes) of well-organized citizens.Among them are the griots, formerly called masters of speech. Who are they? What is their role in African society?And how did they manage to interfere and establish themselves in the written African literature? We will try to clarify these questions in this current work, seeking to explore this immense subject.We will see that griots are an emblematic figure of the oral tradition in Africa and hold an important place in West African societies, especially among the Mandingo. They play a role that goes far beyond mere storytellers. These are historians, musicians, poets, counsellors and mediators who embody the living memory oftheir communities.The transition from oral tradition to written literature has allowed griot tales to be stabilized in a more perennial setting. Books such asLe Maître de la parole by Camara Laye or Le Jujubier du patriarche by Aminata Sow Fall, to name but a few, illustrate this integration. These works highlight the leading role of griots in preserving African heritage, while adapting their narratives to the requirements of the written format— La littérature africaine est un univers fascinant en soi, elle nous expose à des vérités et des mystères qu’on ne pourrait jamais découvrir sans l’acte de lire et sans ces traces écrites, qui reflètent l’image complexe, vaste et diversifiée de cette grande civilisation, avec ce beau tissage social où se côtoient monarchies, sceptres et royaumes ainsi que diverses classes sociales (Castes) de citoyens bien organisées. Parmi eux se trouvent les griots, anciennement nommés maîtres de la parole. Qui sont-ils vraiment ? Quel est leur rôle au sein de la société africaine ? Et comment ont-ils réussi à s’immiscer et s’établir dans la littérature africaine écrite ? Nous tenterons d’éclaircir ces questions dans ce travail actuel, en cherchant à sonder ce sujet immense. Nous allons constater que les griots incarnent une figure emblématique de la tradition orale en Afrique et détiennent une place importante dans les sociétés d’Afrique de l’Ouest, notamment parmi les Mandingues.Ils assument un rôle qui dépasse largement celui de simples raconteurs d’histoires. Il s’agit des historiens, musiciens, poètes, conseillers et médiateurs qui incarnent la mémoire vivante de leurs communautés. La transition de la tradition orale vers la littérature écrite a permis de stabiliser les contes des griots dans un cadre plus pérenne. Des livres comme Le Maître de la parole de Camara Laye ou LeJujubier du patriarche de Aminata Sow Fall, pour ne citer qu’eux, illustrent cette intégration.Ces œuvres mettent en exergue le rôle prépondérant des griots dans la préservation du patrimoine africain, tout en adaptant leurs récits aux exigences du format écrit