Journals of Kasdi Merbah Ouargla University
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The Efficiency of Accounting Investigation as a Control Mechanism in Detecting Tax Evasion - A Case Study in the Tax Center of the State of Djelfa
Get PDFThe aim of this study is to highlight the efficiency of accounting investigations indetecting tax evasion operations that the taxpayer may carry out in order to escape paying his taxdues. For this reason, we decided first to provide an overview of the concept of tax evasion as apurely behavioral phenomenon by defining it and determining the reasons for resorting to such.These behaviors, in addition to introducing the accounting investigation process as a controlmeasure, and in order to link the two variables of the study, we relied on studying a tax file thatwas programmed for the investigation process at the tax center in the state of Djelfa.Finally, let us summarize the basic conclusion that the investigation process has proven itseffectiveness in revealing illegal practices through which the taxpayer aims to avoid fulfilling histax obligations, and that the deterrent measures that result from the control process (tax fines) areconsidered a warning to taxpayers against repeating these behaviors in the future
Football Literature in Contemporary Arabic Writings
Get PDFSports literature, or literary or literary-like writings that dealt with sports,especially “football”, is one of the marginalized writings that did not occupya seat in the center of literary writings, despite it being - football - the firstsport in the world, in terms of wrapping The masses around it, the interest ofdifferent institutions and sectors in it, and its occupation of the fore injournalistic or various sports writings that went beyond newspapers, newschannels, and specialized classes to its penetration in cinema,documentaries, and even literature specialized in sociology, psychology,economics, politics, tourism, and the arts.The positioning of football literature in the margins places it in thecategory of "crowd culture" or "marginal literature", despite the centrality offootball in reality. That is why I decided in this paper to look into thediscussions of this subject in the press and in literary, critical, cultural andother writings, in order to find out the location of this sport in the interest ofauthors, writers and intellectuals in general, and to monitor the size of thesubstantive overlaps that those interested in it stopped at, and formulated forit from the compositions what takes it out of the realm of sports intoLiterature, culture and criticism
History, Memory and Memories: Nakhlet El M’rabtine The Tree of the Sacredness of Places inthe Hawz of Tlemcen (Ain El Hûts)
No full textOur brief contribution summarizes the first conclusions of a socio-anthropological study on the date palm of a locality of the Hawz of Tlemcen: Ain El Hûts known by the allonym of “Bled EsShorfa wa El M’rabtine”. Rich in a Hawzi culture for some and semi-rural for others, Ain El Hûts is the designated place where the date palm finds its place as the tree of sacredness for considerations that are both particular and equally exceptional: its relationship to Man, its place in the local tradition, its assimilation to a human being or simply its symbolism of the livin
Strategic Direction towards Building a Model of Learning Organizations The Intermediary Role of Organizational Learning
No full textThis study investigates how strategic orientation contributes to the development of intelligent organizational models, with organizational learning acting as a mediating factor. It was conducted among 11 major industrial organizations in Algeria, involving a total of 423 participants. A random sample of 211 individuals was selected for data collection, employing observation and questionnaires. Statistical analysis and hypothesis testing were performed using structural equation modeling (SEM) in the AMOS.v24 program.
The study’s findings highlight several key points, notably confirming a direct influence of strategic orientation on the establishment of intelligent organizations. Additionally, it reveals an indirect effect mediated by organizational learning between these variablesThis study investigates how strategic orientation contributes to the development of intelligent organizational models, with organizational learning acting as a mediating factor. It was conducted among 11 major industrial organizations in Algeria, involving a total of 423 participants. A random sample of 211 individuals was selected for data collection, employing observation and questionnaires. Statistical analysis and hypothesis testing were performed using structural equation modeling (SEM) in the AMOS.v24 program.
The study’s findings highlight several key points, notably confirming a direct influence of strategic orientation on the establishment of intelligent organizations. Additionally, it reveals an indirect effect mediated by organizational learning between these variable
Female infertility in Algeria Levels and some determinants through the National Multiple Indicator Cluster Survey 2019
Get PDFThis research paper aims to be exposed to the levels of infertility in Algeria according to some sociodemographic and cultural factors, as the exploratory stage showed the abundance of some variables in the National Multiple Indicator Cluster Survey MICS (2019),It allows to provide an indication, albeit an approximation, even an approximate index, for the level of infertility in Algeria and some of its differences, in exchange for an almost complete absence For research, such an indicator is presented. Algeria is also among the countries of the African continent, for which there is no data on infertility. A better knowledge of infertility trends is necessary to pay the efforts made to measure the effectiveness of the treatment and preventive campaigns, and to formulate and implement more merits and a better understanding of fertility indicators and demographic growth. We have adopted statistical analysis techniques for data processing and testing some relationships, and these technologies were specifically double tables or association tables with the help of the statistical package in social sciences SPSS version 25 where the study revealed the importance of some of the changes: the educational level of women, the current age of women, the marital status, with the impact The relationship between the spouses due to the infertility that leads the husband to consider the marriage to obtain childre
The Civilization in the Thought of Mouloud Kacem Nait Belkacem from an Ethical and Religious Perspective
Get PDFThe period from 1830 to 1962 marks a critical phase in the history of Algeria. This period was characterized by the French colonial campaign aimed at erasing the characteristics and principles of Algerian civilization and nation. This campaign began with the distortion and falsification of the foundations of the Algerian nation. All of these actions significantly contributed to the challenging path of the Algerian nation after the French colonial period, particularly as France, from the outset, worked on disintegrating the ethical and religious system of Algerian society, making it difficult for the nation to rebuild a civilized state with stable foundations after gaining independence. As a result, it can be said that Algerian intellectuals, whether during the colonial period or afterward, worked on reconstructing the Algerian nation according to the principles and values of civilization that align with the evolving trends in various countries around the world. This mission was taken up by the Algerian Mouloud Kacem Nait Belkacem, who sought to reframe these concepts and, through them, overcome the contemporary moral and ethical crisis faced by the Algerian people. Therefore, the focus of our research here is to explore the ethical and religious values and their significance in the process of building civilization in the thought of Mouloud Kacem Nait Belkacem. The central issue of our research revolves around: How can a civilizational foundation be achieved for the Algerian nation? Or, more precisely, can ethical and religious standards be considered the cornerstone of the cultural progress of the Algerian nation
The logical modalities of Muslim logicians:
Get PDFThe subject of our study is the theory of the logical Modalities from the perspective of Muslim logicians.Through the study at hand, we aim to explain the concept of modality and how it has been used by Muslim logicians after Aristotle, namely by Avicenna, al-Fārābī and Ibn Rushed, for the purpose of the finding out the aspects of vagueness in their propositions to clarify them. Also, this study is a response to some researchers particularly those who are in the field of linguistics and who believe that the term of "Modality" is a new and foreign term for Arabs and Muslim logicians. To fulfill the study’s aim, we opted for the analytical approach to fix the concept on Modality and to differentiate between the Modal and the Categorical propositions in the field of reasonin
La perception de l’opérateur dans les environnements clos Le bâtiment en mur rideau verre comme modelé
Get PDFla perception environnementale est un mesure parmi les mesures de la psychologie environnementale. elle se concentre sur la relation et l’interaction de l’individu avec son environnement, en utilisant à la fois le traitement sensoriel et cognitif pour lui permettre de réagir en fonction de ces informations. ainsi, il a été observé que plus la compréhension de l’individu de son environnement est accrue , plus il est capable de s’adapter et de le contrôler . c’est pourquoi cette étude vise à comprendre le processus cognitif de l’individu dans des environnements clos en général, et en particulier dans les bâtiments en mur-rideau –verre, ainsi que les moyens de gérer et d’interagir aveu eux
Demographic determinants explaining the phenomenon of caesarean section prevalence in Algeria Analytical reading of the data of the Multiple Indicator Cluster Survey 2019 (MICS6)
Get PDFCaesarean section is a surgical procedure. it is carried out to save the life of the mother and the fetus when childbirth constitutes a burden. However, it can cause complications that may reach the point of death if it is not done as requested or tried in safe conditions, and to confront the significant increase in caesarean section rates around the world, reports from the World Health Organization have confirmed that the priority is you do not have to achieve a certain rate but make every effort to perform a caesarean section on all women who seek it. The same source added that caesarean section rates of more than 10% are not linked to reducing maternal and newborn mortality rates, and recommends monitoring this procedure at the hospital level.
For this part, Algeria has witnessed in recent years a sharp increase in the prevalence of caesarean sections, as recent demographic and health surveys (MICS) data documented a growing the rate of this phenomenon from 6.3% in 1992 to 24.8% in 2019, and many factors have contributed to this increase, including health, social and demographic. In this research paper will monitor and investigate the most important demographic factors that may contribute to the increased use of caesarean section in Algeria, based on the Multiple Indicator Cluster Survey database (MICS6)
Intolerance of uncertainty among the medical staff of the department of mental illnesses - a field study in the city of Ouargla -
Get PDFMental and psychological disorders pose a challenge to medical staff in the department of mental illnesses whose work lies in containing this segment. The specificity of the work may make the crew susceptible to uncertainty intolerance which is known to be an emotional behavioral reaction to daily life situations. To learn more, we have asked the following questions: 1) To what extent do the medical staff of the mental illnesses department suffer from uncertainty? 2) Are there statistically significant differences in the level of uncertainty intolerance due to the variables of age, gender, and professional experience? To validate the hypotheses, we followed the exploratory descriptive approach, and the Dogas intolerance of uncertainty scale was applied to a sample of 50 members of the mental health department’s medical staff. After statistical processing, the hypotheses’ results were as follows: 1) the level of uncertainty intolerance in the sample is medium. 2) There are no statistically significant differences in the level of uncertainty intolerance in the sample attributable to the age variable.3)There are no statistically significant differences in the level of uncertainty intolerance in the sample attributable to gender and professional experience variables. The results of the study allow us to know the extent to which the crew suffers from uncertainty intolerance, which helps us to research strategies to prevent it and build therapeutic program