Journals of Kasdi Merbah Ouargla University
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Interpretation of the self in philosophical anthropology in Paul Ricœur
Get PDFThis article aims at highlighting the hermeneutical theory in philosophical anthropology according to Paul Ricœur who sees that the function of interpretation is to explain the world through the text. The world of the text is the pillar of Ricœur’s interpretation. In it, philosophical anthropology intersects with hermeneutic theory. Thus, hermeneutics can be defined as a search for the psychological intentions hidden below the appearance of the text. The importance of this theme lies in the attempt of the paradigm of philosophical anthropology to achieve a holistic understanding of all that concerns the ontology, axiology and epistemology of man. She adopted an analytical method based on the perception of the problem then on its historical context to specify its importance and specify its limits. The most significant result achieved is that the hermeneutics of the self in philosophical anthropology according to Paul Ricœur is based on the search for a precise theme which is man in his relationship to the other and to the world
Educational Calendar in the context of teaching competency approach - a field study some elementary schools and the state of Ouargla-
Get PDFThe objective of the present study was to identify an educational problem in terms of the problem of evaluation in the context of teaching competency approach among the teachers of primary education in some elementary schools in the state of Ouargla. We relied on the analytical descriptive approach. The researcher built a questionnaire in which the evaluation stages were adopted. 406) professor and professor، in the state of Ouargla، and the study reached the following results:
- The teachers of primary education rely on the approach of competencies in evaluating students' achievements.
- Teachers of primary education rely on the approach of competencies in the diagnostic evaluation of students' achievements.
- Teachers of primary education rely on the approach of competencies in the formative evaluation of students' achievements.
- Teachers of primary education rely on the approach of competencies in the evaluation of the achievement of students.
- The process of implementation of the assessment of pupils according to the approach competencies in the teachers of primary education affected by the factor (composition، number of students in the section، the duration of time allocated to the evaluatio
The relationship between disclosure of sustainability accounting dimensions and tax avoidance in industrial companies listed on the Amman Stock Exchange
Get PDFThis study aimed to show the relationship between the disclosure of the dimensions of sustainability accounting and tax avoidance, the study population consists of industrial companies listed on the Amman Stock Exchange, the annual reports of industrial companies for the years from 2018-2022 were relied upon, and the descriptive analytical approach was adopted and the use of multiple regression analysis was adopted, and the results indicate a relationship to disclose the indicators of the social dimension as well as the environmental dimension of sustainability in tax avoidance for industrial companies listed on the ASE, as well as refer to There is no relationship to the disclosure of indicators after governance in tax avoidance for industrial companies listed on the Amman Stock Exchange. The study recommended increasing interest in research and studies dealing with the governance dimension to achieve sustainable developmen
Essai Evaluation de la politique monétaire de l’Algérie à travers le carré magique de Kaldor Pendant la période 2012-2021
Get PDFCette communication a pour objet d’évaluer l’efficacité de la politique monétaire en Algérie en utilisant le carré magique de KALDOR durant la période 2012-2021. La méthode de recherche historique et analytique en s’appuyant sur l'analyse et l'évolution des variables du carré de Kaldor (croissance économique, balance des paiements, inflation, chômage) sur la base des données de plusieurs rapports officiels, notamment : la Banque mondiale, le Fonds Monétaire International et la Banque d'Algérie. Les résultats de l’étude ont conclu de la fragilité des politiques monétaire et économique de l’Algérie, Les différents instruments de la politique monétaire instaurés ainsi que le contexte de leur mise en oeuvre constituent des réponses à des situations de crise, issues de crises pétrolières ou de la crise sanitaire du COVID-1
PRATIQUES DE L’ELEVAGE OVIN EN ZONE MONTAGNEUSE, TIZI OUZOU (ALGERIE)
No full textIn order to study several aspects of the breeding of small sheep at the wilaya of Tizi Ouzou, 60 farms located in the region are the subject of our survey. The majority of breeders surveyed belong to the middle age group, being their main activity. The farms are of the meat type and generally have a small number of animals (less than 40 heads). The diet is based on grazing and sometimes supplementation with concentrates. A certain diversity of sheep breeds should be noted with the predominance of the Ouled Djellal breed as well as crossbred animals. Autumn and spring are the main breeding seasons with the most popular breeding method being semi-intensive and the practice of natural mating. The number of young per year is 2 to 3 lambs per female. Mortalities affect ewes much more often due to respiratory pathologies and lambs at birth from twin litters. Pastures are essentially the sources of food with supplementation depending on the seasons. The livestock buildings are not equipped.Afin d’étudier plusieurs aspects de l’élevage des petits ovins dans la wilaya de Tizi Ouzou, 60 élevages implantés dans la région ont fait l’objet de notre enquête. La majorité des éleveurs enquêtés appartiennent à la tranche d’âge moyenne, étant leur principale activité. Les élevages sont de type viande et d’un effectif réduit en général (moins de 40 têtes).L’alimentation se base sur le pâturage et quelque fois une complémentation par des concentrés. Une certaine diversité des races ovines est à noter avec prédominance de la race Ouled Djellal ainsi que les animaux croisés. Automne et le printemps sont les principales saisons de reproduction avec le mode d’élevage le plus répondu est le semi-intensif et la pratique de la saillie naturelle. Le nombre de petits par an est de 2 à 3 agneaux par femelle. Les mortalités touchent beaucoup plus les brebis dû souvent à des pathologies respiratoires et les agneaux à la naissance issus des portées gémellaires. Les pâturages sont essentiellement les sources d’alimentation avec une complémentation selon les saisons. Les bâtiments d’élevages ne sont pas aménagés
Sustainable Supply Chain Management Practices – Cisco Systems Case Study
Get PDFSustainability issues have known an increasing global momentum, which has put various ressures on economic companies in order to achieve a balance between their economic, environmental and social performance, and given that supply chain operations constitute a critical component in the production of goods and services, the study aimed to explore sustainable supply chain management practices, To achieve this objective, a case study of Cisco Systems was used to explore the extent to which the company has succeeded in integrating sustainability practices into supply chain management, as the study concluded that sustainable practices include all stages of the product life cycle, from design, supply, manufacture, distribution and reverse supply, the company has been able to develop an effective set of sustainable practices and progress in implementing sustainability programs and projects indicates close cooperation between the company and its supply chain partner
The impact of coordination between monetary and fiscal policy on Algeria’s balance of payments
Get PDFThis study aims to analyze and measure the impact of monetary and fiscal policy coordination on Algeria’s balance of payments during the period 1990-2020, The descriptive approach was adopted by describing the general concepts of monetary policy, fiscal policy, and balance of payments, as well as the analytical approach by analyzing the monetary and financial situation and the balance of payments of the Algerian economy during the study period, in addition to the experimental approach based on the Vector Autoregressive model VAR, The M2 monetary mass was used as an indicator of monetary policy, public expenditures as an indicator of fiscalpolicy, and the total balance of payments as an indicator of the balance of payments in Algeria in US dollar. The study concluded econometrically, based on the variables of the study, that both monetary and fiscal policies did not affect the balance of payments due to the existence of a oneway causal relationship between the M2 monetary mass and the balance of payments from the balance of payments towards the monetary mass. In addition, there is a non-causal relationship between public expenditures and the balance of payments on the one hand and the absence of the package of institutional arrangements necessary for coordination between monetary and fiscal policies in the national economy on the other han
Renewable Energies in Algeria as a Strategy for the Transition From the Brown Economy to the Green Economy (BtG)
Get PDFThe energy transition has been placed at the core of sustainable development policies inAlgeria, according to the trilogy of economic renewal based on food security, energy transition andthe digital economy, and as the Algerian economy is based on a non-renewable resource and highlysubject to fluctuations imposed by the outside world, the state had to consider its energy policiesand correct course of its economy. There is no doubt that it is rich in important and diverserenewable energy sources, especially such as solar energy, wind energy, and its geographicallocation and nature allow it to move forward in the transition from the brown economy to the greeneconomy, i.e. from its dependence on polluting depleted resources to its dependence onenvironmentally friendly renewable resources. In order to take advantage of these privileges,Algeria must try to truly control scientific knowledge in this field and apply it in the field, absorbinnovative technical concepts, as well as try to train its human resources and give greaterimportance to this sector, especially in terms of spending
The Problem of Proof When Using the Fair Value Measurement
Get PDFThe study aims to analyze the issue of proof when measuring at fair value by reviewingaccounting thought by standing on the theoretical background of fair value, defining its conceptand clarifying its specificities, in order to test its proof mechanisms through verifiable andobjective evidence convention as it is concerned with that. The subject of the audit is thenaddressed, since the task of proving lies with the auditor by gathering sufficient information andevidence of the validity and objectivity of the fair value estimates. This is done by studying whatwas stated in the Algerian financial accounting system by analyzing the various legal texts relatedto it, and by analyzing what was stated in the Algerian auditing standards, especially Standard No.540 related to this. To achieve the aim of the study, a bibliographic survey of accounting literatureis relied upon, in addition to the use of legal texts.The study concluded that estimating the fair value according to the market does not pose anyproblem in the field of evidence, objectivity and bias, but the efficient market is the only one thatexpresses that. Standard No. 540 is also a guide for the auditor to help audit fair value estimates bygathering sufficient evidence to remove the process from bias conditions. However, it remainsinsufficient to address the field problems associated with estimating the fair value in the absence ofan efficient market, or its complete absence for some assets, as reliance is made on internal modelsbased, in particular, on the cash-flow-based measurement techniques
Markov Chain-Based Reliability Models A Comparative Study of Their Performance and Applicability in Complex Systems
Get PDFMarkov processes are frequently used to model repairable and reconfigurablesystems, but other systems are complicate due of redundancy or large number of states. If allcomponents are repairable and non-aging, the initial state is the only slow state and exponentialapproximations for the system reliability are both accurate and relatively easy to calculate. On theother hand, if some components are subject to ageing, the system can still be modelled with aMarkov process using the phase method. But a lot of states are then introduced and the abovementionedmethods are no longer usable. This paper introduces a more tractable version of thewell-known method that we called “cutting method”. This method is also valid if some repairs aredelayed when repairs are initiated on the occurrence of a second failure. We propose twoapproaches to describe the system configuration: An global architecture, called network approachusing the form of the parallel- series (or series-parallel) structure and heuristic approach based ondecomposition to describe and compute measures. This new and computationally efficientheuristic model is developed for computing reliability and availability of the osmosis dialysissystems, these parameters will lead to an improvement in patient outcomes and overall quality ofcare. A numerical example is presented, and an implementation is developed