Journals of Kasdi Merbah Ouargla University
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Testing the Tax Impact Role on Corporates Financial Performance
Get PDFThe study aims to test the role oftax impact on the financial performance of institutions, tax savings (Tax Savings) and cash effective tax rate (Cash ETR) were considered as an indicator of tax impact, and the rate of return on assets (ROA) as an indicator of financial performance. The study was conducted on 07 institutions in the Algerian construction and public works sector during the period from 2016-2020. Relying on the outputs of the Eviews10 program to interpret the multiple linear regression model, the results concluded that there is a positive effect of tax impacton financial performance, through a big positive significant relationship between tax savingsand financial performance, and a weaknegative significant relationship between cash effective tax rate and financial performance
The Role of ICT in Human Development - A comparative study
Get PDFThe study aims to identify Algeria's potential in information technology as represented in the measures of information and communication technology development, as well as the reality of the Human Development Index, especially in the indicators of education and health care, and to improve incomes and comparison with those of some Arab countries for the period 2017-2021 in order to achieve that goal.The results of the study revealed that Algeria is making great efforts to develop health and education indicators. It is also trying to improve ICT indicators but is still far from some Arab countries
Economic Diversification in Algeria as a Mechanism for Achieving Integration
Get PDFEconomic diversification in Algeria is considered one of the main mechanisms for achieving economic integration. The Algerian economy is characterized by a heavy reliance on oil and gas exports, making it vulnerable to fluctuations in oil and gas prices in global markets. To avoid this sole dependence and achieve economic integration, Algeria must transition to an economy that relies on many other sectors. Economic diversification in Algeria represents a significant challenge as oil and gas account for a large percentage of GDP, with agriculture and industry coming in second and third places, respectively. In order to achieve economic diversification, the Algerian government must encourage investment in other sectors such as light and heavy industries, tourism, technology, mining, and renewable energy
The judicial positions and the supporting plans in the Hafsid state (604 - 982H/1207 -1574 AG)
Get PDFWith the Hafsids, the judiciary occupied a high ranking position, which showed the keeness of the state to achieve justice in the society, and that's why the judges occupied a prestigious position in the community and in the eyes of the authority.
Judges had multiple positions; the community judge, the judge of marriages and the judge of the military. Moreover, the Hafsids were able in many periods to archieve the social harmony and in order to do so the judiciary introduced supporting plans such as the plan of grievances which is administered by the Sultan. Add to that the plans of the witnesses and the plan of price control. Despite all the challenges, the Hafsids were able to establish a judicial system which reflected positively on society in all its social categorie
Identité hybride et condition féminine dans L'Interdite de Malika Mokaddem
Get PDFOur study aims to analyze the work of Mokeddem, by adopting a thematic approach in order to discover the condition of Algerian women in an independent society during the post-war period.Writing becomes an energy for the writer. She tries to reveal through the autobiographical story the vision of the people of her native village; she takes a critical look at their society. Women, on the other hand, struggle to free themselves, denounce and assert themselves. Express themselves through the expression of their bodies.It is important to know how Malika Mokaddem reflects hybridity and interculturalit
The sociodemographic characteristics of Algerian youth
Get PDFThe subject of youth is one of the important topics that gain an important space in all fields of studies. For a long time, this subject remained in a secondary position of importance in favor of childhood and adolescence studies. Currently, this priority is about to undergo a radical revolution, as the issue of youth has emerged as a priority and is taking the lead. This is universally true
And Arabic in particular. This is confirmed by the shift in the population pyramid in favor of the categories of childhood and youth.
In Algeria, this category also obtains an important space, as it represents a third of the population (31,84%), according to the statistics of the last census (2008), if we link it to ages (15-29 years). Where did this percentage move from 21.5% in 1966 (the first independent census in Algeria), to 28.3% in 1987, and then to 30.64% according to the 1998 census. This percentage is not just a coincidence, but rather it is the result of demographic transition, economic and social that Algeria has gone through since independence until the present day.
The youth category today represents a position and a large percentage in Algerian society, they are the whole future, human wealth and the pivotal tool on which development is based. Therefore, this work aims to shed light on this group of the population by knowing the most important sociodemographic characteristics of this group in Algeri
The effect of electronic games on the child..between benefits and harms
Get PDFDue to the expansion of cyberspace networks and its inclusiveness for all segments of society, children find an unlimited world and a continuous flow of digital content. Perhaps the most prominent digital content that attracts children is electronic games of different types and orientations, and the impact of these games on the child appears in terms of the nature of use between benefits and harms .
This is what we tried to monitor through this research paper using the descriptive survey method and the scientific observation tool, with the presentation of various studies and theories that touched on this subject, and we reached a number of results, the most important of which are: In order to avoid the harms resulting from addiction and to take advantage of the interactive features and attractive elements in these electronic games, parental supervision and supervision is required for regular use and rational practice, and this is in order for the damages to turn into benefits. Educational electronic games would teach the child the alphabets of reading, writing, pronunciation, strengthening memory and improving interaction. socia
The authority regulating the audio visual sector…..between legal tasks and political pressures
Get PDFThis research paper aims to highlight the reality fact of the Algerian private cable tv and its relationship with the political system in which it shows up the extent of its commitment to the principles and the professional ethics agreed about , putting light on the audiovisual authority sector which identified by the organic law of 2012 that maintained its validity and combination by demonstrating too its effectiveness and independence to perform their special dutie
Organizational Justice among academic staff of the faculty of Arts-Omdurman Islamic University
No full textThis study aimed at investigating the level of perception of organizational justice among academic staff of Arts faculty, To achieve study’s objectives, the researcher adopted the descriptive analytical method, and the research sample consisted of (50) teaching staff, selected purposively. Instrument for measuring organizational justice, which prepared b Al-Khidir and Jadd Alrrab(2019) was administered. Collected data was analyzed via Statistical Package for Social Sciences (SPPSS), whereby the following statistical tests were employed: One-sample t-test, one-way analysis of variance(ANOVA), Mann Whitney test, Alpha Cronbach, and Pearson correlation coefficient. The study yielded the following results: level of job perception to organizational justice among faculty teaching staff was below average, and dimensions of organizational distribution and informatics were characterized by low perception , however, dimensions of organizational operant and dealings were characterized by moderate perception. No significant statistical difference found on organizational justice attributed to gender, age, and rank . At the end of this study, there were recommendations and suggestion
دياليكتية الإختبارات الإحصائية وفقا للمتغيرات الإستبيانية
No full textThe researcher in the sociological field takes from individuals and groups a major axis in his social studies and raw research material، for this we find it focuses on studying a social phenomenon in a society، because the social phenomenon does not exist in a vacuum، but rather occupies a space in a level that takes a three-dimensional shape، which is the dimension Temporal، spatial، and human dimension، as every social phenomenon must occur in a specific time period، and it also occupies a specific spatial space that is specific to it from one place to another، as it is concerned with specific individuals and not others who have this social advantage، so we find that individuals and groups are the basic building block In building phenomena Conscious، the researcher needed to select the correct and accurate tools that will be reaching its accurate and correct result