Journals of Kasdi Merbah Ouargla University
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The Impact of the Activity of the Traditional Industry and Crafts Sector on Employment in Algeria
Get PDFThis study aims to clarify the importance of the traditional industries and crafts sectorduring the period 2000-2022, and the areas of its activities through the contribution made by thelatter in support of development at the economic, social and environmental levels, in addition todetermining the direction of the relationship between both employment in the traditional industryas a dependent variable, and industry activities. The traditional and the letter as an independentvariable using the least squares method, and adopting the eviews program in the standard study ofthe relationship between the two variables. This research paper found that there is a positive effectbetween the two variables, meaning that any increase in the volume of activities is offset by anincrease in the operating variable, which is consistent with the theory. Economic, as the interest inthe activities of this sector through various training formats and programs and accompanying thecraftsmen in all stages related to their projects, taking into account those studies and researchrelated to its development, and that this support directed to them in establishing or developing theirprojects will lead to raising the level of employment and increasing the incomes of individuals,which is What serves the future of this sector
Modernizing Tax Administration
Get PDFThis study aimed to assess the effectiveness of modern tax administration as amechanism to support tax supervision in reducing illicit tax practices in Algeria. The study resultsdemonstrated a positive and effective impact of e-governance in enhancing the supervisory role oftax administration. Furthermore, the study emphasized the necessity of updating tax administrationto make it a role model across various sectors. The implementation of the e-government project isconsidered a crucial step in achieving transparency and consolidating governanc
The Reality of Negative Tax Management Practices in the Institution
Get PDFThrough this study, we aim to Detecting the reality of fraudulent behaviors of the taxmanager through negative practices in the Algerian business environment, and the purpose of itspractice. In order to achieve the objectives of this study, an applied study was conducted onBIOPHARM and SAIDAL companies listed on the Algerian Stock Exchange and active in thepharmaceutical industry from 2015 to 2021, Relying on financial reports using the effective taxrates and tax book differences in the measurement process.After analysing the results and testing the hypothesis, the study revealed the existence ofnegative behaviours practiced by the tax manager in both BIOPHARM during the years 2018,2019, 2020 and SAIDAL during the years 2017, 2018, 2019. Through the results of the taxdifferences index and the effective tax rate, and as an example of this tax evasion with the motiveof reducing the tax base for self-gains or for the benefit of shareholders in order to maximize thevalue of the company, the study recommended reducing the tax burden on taxpayers andcontrolling the fiscal costs of each activity
The Impact of Strategic Intelligence on the Competitive Performance of Insurance Companies from the Perspective of Top Management A Field Study at the General Directorate of the Algerian Insurance Company SAA
Get PDFThis study aims to identify the impact of the strategic intelligence of top management atthe General Directorate of SAA Insurance Company on its competitive performance. To achievethe objectives of the study, we relied on the descriptive analytical approach by distributing 30questionnaires on a sample of top management at the General Directorate of SAA InsuranceCompany, and they were processed using the SPSS program. The study showed that the perceptionof top management in the General Directorate of strategic intelligence is average, and the level ofcompetitive performance of the company is high. However, the study concluded that there is norelationship between the strategic intelligence of top management at SAA Insurance Company andcompetitive performance. The study recommended the need to rely on the dimensions of strategicintelligence (foresight, systems thinking, motivation) and strengthen them in decision-making,strategy determination, and adaptation to rapid market changes
Factors Influencing Economic Growth in Algeria
Get PDFThis study examines the factors of economic growth in Algeria, and highlights theimpact of Private Credit, government spending, and trade openness on the Algerian economy. Theresearch aims to analyze and estimate the impact of the mentioned factors on the economic growthin Algeria using the ARDL model. Annual data were collected for the period from [1980] to[2022], and analyzed using the ARDL model to estimate the relationship between private credit,government spending, trade openness, and economic growth. The results indicate that the negativeimpact of credit provided to the private sector on economic growth due to the failure of theAlgerian banking system to support the private sector, while the increase in liquid liabilitiesindicates the inefficiency of channeling financial resources and the reluctance of banks to provideloans. While government spending negatively affects economic growth despite increased spending,finally, the opening of trade promotes growth but makes the Algerian economy hostage tofluctuations in oil prices. Based on these results, it is recommended to strengthening the economicenvironment: improving laws for property rights and anti-corruption, promoting investment ineducation and information technology, developing banks and financial infrastructure to promotefinancial inclusion and enhance confidence in the banking system
Significance of Interdisiplinary Studies in Eliminating the Linguistic weaknesses of Arabic Language Learners
Get PDFthe language instructional techniques and specific elements ofcontrol and mastery, providing clean and professional linguisticenvironment for them, that's what builds on language immersion orimmersion strategy based on the principle of continuous communicationwith the target language and rejection Native language translation, thisstrategy common presence in Arab heritage through the conduct of linguistsand their biographies, which made West are blinkered and reluctant to applybecause of its extreme importance in teaching languages for native and nonnativespeakers, and for this reason they made the centres and institutesSpecialized. In this context we chose to have our theme is about how to takeadvantage of other sciences in treating poor children learning through ourexperience with mentally retarded children class via distance learningtechnology across knowledge indoctrinated and other interrelated sciencewith science The language
Long-term correlation test between Algeria's general income and expenditure for 1992-2022 Standard study using Angel-Granger joint integration method, VAR model and Granger causation test
Get PDFThe study aims to test the long-term correlation between general income and general expenditure components of Algeria's general budget for 1992-2022.The joint integration method of Langle-Granger, self-regression radiation model, and causation test of Granger, was used for an estimated sample of 31 annual views.The study found that there was no long-term complementarity between the two, an explanation of public revenues in their past, public expenditures and past, an isolated relationship between public revenues and public expenditures, and a lack of causal two-way relationship between the
Using analytical procedures to evaluate the reasonableness of accounting estimates - from the auditors’ point of view
Get PDFThis study aims to determine the extent to which analytical procedures contribute to assessing the reasonableness of accounting estimates from the auditors’ point of view. To achieve this, the descriptive approach was relied upon to present the theoretical framework for the study’s variables and prepare a questionnaire that was distributed to 45 individual auditors in south-eastern Algeria. 37 valid questionnaires were retrieved for the study, and using the statistical program SPSS version 26 and some methods used in statistical analysis such as the arithmetic mean and standard deviation, it was concluded that analytical procedures contribute significantly to assessing the reasonableness of accounting estimates. The study recommended requiring Algerian institutions to present their accounting estimates to auditors to assess their reasonablenes
Determinants of the Selection of Accounting Conservatism in Algeria
Get PDFThis study investigates the determinants influencing the adoption of accounting conservatism in Algerian companies during the period from 2019 to 2022. The research identifies key factors such as company size, financial leverage, profitability, and their impact on the extent of accounting conservatism applied in corporate financial reporting. Using a sample of Algerian firms, the study applies multiple regression analysis to assess how these determinants affect the choice of conservative accounting practices. The findings reveal a significant effect of debt level on accounting conservatism, whereas company size and return on assets showed no significant impac
Communication and Transmission at the Human Heart Mediality, the Darling of Aesthetics
No full text Without transmission, communication would be meaningless; dispersing in all directions, crossing the expanses of space indiscriminately because it is essentially deprived of the depth of time. In the ephemeral, no existence manifests itself; over time, life is events. Where the event exists and persists reside the sons of man who have given in, since the dawn of time, to the supreme temptation: to domesticate the flame of resolution that the voice and writing preserve and safeguard as long as the humanity will still be thereSans la transmission, la communication serait dépourvue de sens ; se dispersant dans toutes les directions, traversant sans discernement les étendues de l’espace car privée essentiellement de l’épaisseur du temps. Dans l’éphémère, aucune existence ne se manifeste ; dans la durée, la vie est événements. Là où l’évènement existe et persiste résident les fils de l’homme qui ontcédé, depuis la nuit des temps, à la suprême tentation : domestiquer la flamme de la résolution que préservent et sauvegardent la voix et l’écriture tant que l’humanité sera encore l