Journals of Kasdi Merbah Ouargla University
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Scène finale : liens sacrés du sang et crime amnistiable The Suspect – Thriller de Won Shin-yun
No full textQuel crime de sang peut-il être amnistiable lorsque les liens du sang ont été rompus par l’Autre ?Le vengeur ne semble jamais se poser la question. C’est l’affaire de la Justice, même si c’estd’abord celle des hommes. Pour The Suspect, peu importe ; la philosophie n’y a pas sa place. Ilne reste finalement qu’une poétique du sang.What blood crime can be amnestied when the blood ties have been severed by the Other? Theavenger never seems to ask the question. It’s about Justice, even if it’s about men first. For TheSuspect, it doesn’t matter; philosophy has no place. All that remains is a poetics of blood
CLIMAT URBAIN ET IMPACT SUR LE DEBOURREMENT DES BOURGEONS DE LA VEGETATION URBAINE DANS LA VILLE DE SETIF (NORD EST ALGERIEN)
No full textThe budburst phase is one of the most temperature-sensitive parameters. The study of themorpho-physiological parameters of urban vegetation will allow a better characterization ofthe behavior of the tree in the city. This study concerns five woody species in the city of Setif(northeast of Algeria): Rosa sp, Euonyms japonicus, Populus tremula, Morus alba andLigustrum vulgare. The observations were based on phenological behavior such as bud burst,leaf expansion and senescence during the period of january to april 2022 at six sites. Theresults obtained showed that the phenophase of the beginning of the buds took place betweenthe beginning of february and the beginning of march for all the sites. Statistical analysisshowed that the rosebush and the Japanese spindle are the first species whose appearance ofbuds was observed. The phenological monitoring of the expansion of the leaves shows thatthe rosebush and the mulberry occupy the first group followed by the other species. Theseresults illustrate the manifestations of climate change, in particular the rise in temperatures injanuary and february in the city of Setif.La phase de débourrement des bourgeons est l’un des paramètres les plus sensibles à latempérature. La connaissance des paramètres morpho-physiologiques de la végétation urbainepermettront une meilleure caractérisation du comportement de l’arbre en ville. Cette étudeconcerne cinq espèces ligneuses dans la ville de Sétif (nord est de l’Algérie) à savoir Rosa sp,Euonyms japonicus, Populus tremula, Morus alba et Ligustrum vulgare. Les observationsétaient basées sur le comportement phénologique tel que le débourrement des bourgeons,l'expansion des feuilles et la sénescence durant la période de janvier à avril 2022 au niveau desix sites. Les résultats obtenus ont montré que la phénophase de début des bourgeons s’estdéroulée entre début de février et début de mars pour l’ensemble des sites. L’analysestatistique a montré que le rosier et le fusain du japon sont les premières espèces dontl’apparition des bourgeons a été observée. Le suivi phénologique de l’expansion des feuillesfait ressortir que le rosier et le mûrier occupe le premier groupe suivi par les autres espèces.Ces résultats illustrent les manifestations des changements climatiques notamment la haussedes températures du mois de janvier et février dans la ville de Sétif
The effect of applying the tools used in judicial accounting on the efficiency of the internal auditor
Get PDFThe studyaimed to verify the effect of applying the Tools used in judicialaccounting on increasing the efficiency of the internalauditor. Descriptive analyticalapproachwasused in thisstudy, and a randomsample of (40) internalauditorsworking in contractingcompanieswereselected, classified (A) in Gaza striprepresented 100% of the studypopulation,Thestudyconcludedwith a set of results, which are: 1- Using the Excel program withitsmathematicallaws and advancedstatisticalmethodsthatrevealodd data provided to the internalauditors, whichneeds more professional effort and focus by the internalauditor. And therefore, detectinganyerrors, deceit and fraudoperationsbeforepayment ,2- Using ready-made computer programs, whetherthey are general programs or special programs, thatincrease the efficiency of the internalauditor in detectingdeceit and financialfraudbeforepayment , especially in institutions with large and intertwined information volume, whichcouldraise the possibility of hidinganywrong data within the large content of this dat
The entrepreneurial performance of business incubators
Get PDFThe studyaims to highlight one of the basic features of business incubatorsrepresented in theirentrepreneurial performance based on the kinetics of creating and exploiting business opportunities by projectholdersthrough the establishment of new organizations in order to createother new values. Within the business incubation, the stages of growth in the capabilities of projectholders, improvingtheirskills, and achievingthem are monitoredbette
The application of reliability in the algeriantax system study by fiscal agent
Get PDFThis paper discusses the application of reliability in the Algerian tax (fiscal) system meant to know the degree of effectiveness, by examining a tax regime of employee tax, tax effectiveness was measured on three sides, rationalizing fiscal documents, of good moral side and configuration for the employe
Human capital analysis within the National Innovation System conceptual framework Comparative study
Get PDFGlobal economyisincreasinglyrelying on knowledge, and countries' competitiveness tends to graduallydepend on non-materialresources. Human capital is the most important of these, the main source of all them and in particular, of innovation which has always attracted economists' attention as a key factor of economic development. The acceleration of innovation pace and its diversity in terms of actors and fields, has led economists and others to adopt the comprehensive approach of "national innovation system" NIS.
This paper tries to assess human capital in the light of national innovation system concept in Algeria, Morocco and South Korea. Herein, we track the historical evolution of most important indicators in this field during 2011-2020.First, we make a review of literature on NIS and the role of human capital in its development. Then, we bring relevant data into analysis and comparison. At last, the paper discusses key results and possible recommendations to improve the performance of human capital in national innovation systems in general, and the Algerian innovation system in particula
Marketing and sustainable development
Get PDFThis study aims more precisely, to make a fundamental distinction between the concepts of sustainable development and marketing (as we shall see, they belong to two distinct logical streams) and to know its consequences at the level of education and therefore of knowledge. To realize this study, the clinical approach and the inductive descriptive approach were used through a double questioning, that of the researcher and that of the field specialists. It may be essential to recall, firstly, how this distinction emerged in our minds, before specifying its deeper meaning, and therefore knowing its effects. Emergence, meaning and knowledge will then make the tree pillars of this study. We reached at last the important effects for marketers’ education and on the usefulness of organizational learning and on the reality, that marketing development requires addressing practices significantly different from those commonly use
The Objectives and Users of financial statements are the missing link in the Algerian conceptual framework (A critical analysis study)
Get PDFThis study aims to shed light on the users and objectives of the financial statementsand highlight their role in building conceptual frameworks. This research paper deals with the main concepts of the objectives of financial reportingwhich are: "stewardship" and " decision usefulness", and the controversy surrounding them internationally.In addition to that, the study also focuses on thelevel of the conceptual framework of the financial accounting system. The latter adopted the Anglo-Saxon reference, and analyzed the suitability of these objectives to the Algerian business environment using the analytical and comparative method.
This study concluded that the difference in the culture of management practices at the global level constitutes obstacles to accepting these concepts. It also concluded that Algeria implicitly adopted the objectives and users of the financial statements in its conceptual framewor
The Role of Intellectual Capital in building aLearning Organization: Inferential Reading
Get PDFThis research paper aimed to demonstrate the role of intellectual capital in building the learning organization, and the inferential approach was adopted to achieve that goal. The research began with the theoretical review of both concepts and foundations of their meanings and characteristics as well as the importance of each one, and through this review the role of intellectual capital with its three components - human capital, structural capital, relational capital - in building and shifting towards the model of the learning organization was devised. The research concluded that the organizations need to become learning and to achieve this they should possess intellectual capital that facilitates, accelerates, enhances and ensures continuity in learnin
The divine origin of laughter according to the Qur’an Exegetical readings of verse 43 of Sura 53
No full textLe présent article tente d’éclairer le débat sur l’origine du rire et de l’humour en islam en se focalisant sur l’analyse d’une affirmation coranique attribuant à Dieu l’action de « faire rire » selon le verset 43 de la sourate 53 (l’Ètoile). Ce verset s’insère au milieu d’un passage où il est fait une énumération de plusieurs phénomènes attribués à Dieu, marqués par la présence d’une dualité (faire rire/faire pleurer ; faire vivre/faire mourir ; créer le mâle/créer la femelle). À partir de ce verset et de son contexte, seront étudiées quelques interprétations que des exégètes musulmans, majoritairement de tradition sunnite, ont développées concernant ce phénomène bien particulier du rire. La formulation d’apparence explicite de ce verset laisse en suspens plusieurs questions à commencer par celle de savoir qui rit et qui pleure. Les réponses nombreuses évoquent différentes possibilités de comprendre la portée de ce verset que la théologie sunnite traditionnelle, notamment l’école ash‘arite, saisit pour réaffirmer son point doctrinal fondamental quant à l’attribution à Dieu d’avoir créé les actions chez l’homme. Quant à Fakhr al-Dîn al-Râzî, il argumente à partir de ce verset et de l’ensemble dans lequel il appartient pour affirmer que rien ne peut expliquer la présence du rire et des pleurs si ce n’est de reconnaître une volonté et une force divines.This article attempts to shed light on the debate on the origin of laughter and humor in Islam by focusing on the analysis of the Koranic statement attributing to God the action of "provoking laughter" according to verse 43 of sura 53 (an-Najm). This verse is inserted in the middle of a passage where several phenomena attributed to God are enumerated, marked by the presence of a kind of duality (to make laugh / to make cry; to give life or make alife / to give death ; to create the male / to create the female). On the basis of this verse and its context, some interpretations that Muslim exegetes, mostly of Sunni tradition, have developed concerning this very particular phenomenon of laughter, will be studied. The apparently explicit wording of this verse leaves several questions open, starting with who laughs and who cries. The numerous responses evoke different possibilities of understanding the scope of this verse. Traditional Sunni theology, notably the Ash'arite school, takes this verse as a basis to reaffirm its fundamental doctrinal point regarding the attribution of creating the actions of man to God. As for Fakhr al-Dîn al-Râzî, he argues, based on this verse and the group of verses to which it belongs, to assert that nothing can explain the presence of laughter and tears except to recognize a divine will and a divine powe