The University of Chlef Journals
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درجة الالتزام بمعيار التدقيق الجزائري ( 530 ) "السبر في التدقيق" في الجزائر (دراسة حالة عينة من مهني المحاسبة: The degree of compliance with the Algerian auditing standard (530) “sounding in auditing” in Algeria (a sample case study of an accountancy professional)
This study aims to identify the extent to which audit offices in Algeria use the requirements of theAlgerian auditing standard “sounding in auditing”, related to the use of samples in auditing in order toreach the best audit evidence and improve the quality of auditing in Algeria. Certified account keepers andaccountants, in addition to a group of specialized university professors.The study used a set of statistical methods to reach the results of the study, including descriptivestatistics, and the study showed that audit offices in Algeria are committed to applying the requirements ofthe local auditing standard. Similar to the characteristics of the community from which it was taken, andthe auditor’s use of his professional judgment and experience so that he can determine the acceptable levelof errors in order to determine an acceptable sample size, and the auditor should be careful whenevaluating the results of the sampling audit process so that sufficient and appropriate evidence can beobtained
تسويق منتجات الصناعة التقليدية والحرفية عبر الانترنت– مع الإشارة لبعض التجارب الدولية-: Marketing of handicraft and handicraft products via the Internet-With reference to some international experiences-
Abstract:This study aims to highlight the role that e-marketing can play in introducing and sellingtraditional and handicraft products. E-marketing is one of the most important modern marketingmethods because of its characteristics and features that have made it gain the attention ofinstitutions in different fields of work. In this study, the researchers relied on the deductiveapproach, with its descriptive and analytical methods, to try to find out the readiness of theAlgerian traditional industry and craftsmanship to adopt e-marketing, with reference to someinternational experiences that sought to rely on information and communication technology inthis important sector. The study concluded that government agencies are first Then thetraditional industry and crafts sector are required to reconsider the issue of digitization and thecontinuous training of those in charge of the sector, starting with the creation of special pages,reaching websites, and benefiting from the leading international experiences in this sector
تشخيص واقع إمكانيات ومعوقات التنمية السياحية في منطقة درنة ليبيا- - " دراسة نظرية تحليلية": Diagnosing the reality of the potentials and obstacles of tourism development in Derna region- Libya "Analytical Theoretical Study"
Abstract,Diagnosing the reality of the potentials and obstacles of tourism development in Derna region-Libya "Analytical Theoretical Study"Tourism development is regarded to as the mainstay of building the state and its future, the development at the present time is a primary goal for the strategies and plans of the state, especially if it is linked to the presence of multiple sources of tourist attraction represented in natural, archaeological and historical sites. The research concludes that there are multiple natural and historical tourist attractions, which are not planned to be optimally exploited as a result of several obstacles, the most important of which is the absence of political stability in the country, as well as other social, economic and legislative obstacles and the absence of specialized and trained scientific staff, which constantly leads to weakening the opportunities for developing tourism activity in the region and achieve tourism progress in the future. The research suggests some important perceptions of the opportunities for tourism development in Derna and how to take advantage of its diverse tourism components
Risks of Employing Artificial Intelligence in Warfare
ان التسارع في تطوير التقنيات الحديثة ذات الاستخدام العسكري، اعتمادا على الذكاء الاصطناعي، يؤثر بالضرورة في طبيعة الحروب. فقد أدى ذلك الى ظهور مصطلحات جديدة في فلسفة الحرب: مثل، نظرية الحرب بدون قتلى، الحروب النظيفة. هذه الأفكار التي تهدف الى الحفاظ على الأرواح، وتقليص نسبة الضحايا في الحروب، قد تطورت بفعل تطور صناعة الأسلحة، التي أصبحت تعتمد أكثر على الذكاء الاصطناعي، الأمر الذي أدى إلى تغيير نمط العمليات القتالية، والذي أثر بدوره في التكتيك الحربي. وبالإضافة الى تطوير الأسلحة ذات القيادة الذاتية، التي يتم فيها الاستغناء عن العنصر البشري، هناك مراكز بحث تعمل على دمج الذكاء الاصطناعي في عملية صنع القرار في مختلف فروع الجيش ومراكز قيادة القتال.ومع الوقت يصبح قادة الجيوش يثقون أكثر في الذكاء الاصطناعي، ويعتمدون عليه تدريجيا في القيادة والسيطرة على الأسلحة، على اعتبار أنه أكثر دقة وسرعة مما يستطيع أن يقوم به البشر. وهنا يكمن الخطر. وعليه، فان نجاح استخدام الذكاء الاصطناعي في الحروب،يمكن أن يكون أكبر حدث في تاريخ البشرية، كما يمكنه،للأسف،أن يكون آخر حدث.The rapid development of modern technologies with military use, based on artificial intelligence, necessarily affects the nature of wars. This has led to the emergence of new terms in the philosophy of war: for example, the theory of war without death, clean wars. These ideas, which aim to save lives and reduce the proportion of victims in war, have been developed by the evolution of the weapons industry, which has become more dependent on artificial intelligence, leading to a change in the pattern of combat operations, which in turn has influenced the tactic of war. In addition to the development of self-propelled weapons, in which the human element is eliminated, there are research centres that integrate artificial intelligence into decision-making in various branches of the army and combat command posts. Over time, the commanders of armies become more confident in artificial intelligence and are gradually relying on it to command and control weapons, as it is more accurate and rapid than human beings can do. That\u27s where the danger lies. Thus, the successful use of artificial intelligence in war can be the largest event in human history and, unfortunately, the last
Dynamic Behavior Analysis Of Functionally Graded Nanoplates Based On Elastic Foundations
An analytical study to predict the behavior of FGM Nano-plates supported by Pasternak elastic foundations based on a theory of hyperbolic shear strain. Nonlocal elasticity theory is used to introduce the effect of small scale. The influence of the parameters of the geometry, the stiffness of the foundations and the material property are presented. The results obtained are compared with those of literature
Le Conditionnement Des Fraises Fraîches Sous "micro-atmosphère" à Base D’huiles Essentielles Combinées: Effet Durant Le Stockage.
Résumé L’étude “in vitro” de l’activité antifongique des différentes huiles essentielles (HEs) vis-à-vis d’Aspergillus brasiliensis CIPF1431.83 (A. brasiliensis) a été réalisée. Les résultats obtenus ont montré que l’HE issue de Satureja montana (S. montana) exerce un pouvoir antifongique significatif (p < 0,05). Cependant, une grande capacité antifongique a été enregistrée lors de différentes combinaisons des HEs. Les performances des différents traitements exprimées en termes de Concentrations Minimales Inhibitrices (CMIs) ont donné des valeurs de l’ordre de 0,30 μl/ml, 0,63 μl/ml et 2,50 μl/ml, respectivement pour S. montana, L. nobilis/S. montana et P. lentiscus/S. montana. Cependant, la combinaison P. lentiscus/L. nobilis/S. montana a donné une CMI semblable à celle obtenue avec la combinaison P. lentiscus/S. montana (2,50 μl/ml). Le conditionnement sous micro-atmosphère en présence de S. montana et de S. montana/P. lentiscus comme agents bioactifs a montré une efficacité élevée à l’encontre de la moisissure étudiée et d’autres moisissures d’altération des fraises durant le stockage
الاقتصاد الأزرق أداة لاستدامة البيئة البحرية الإشارة إلى مبادرة"WESTMED": The blue economy is a tool for the sustainability of the marine environment "reference to the WESTMED initiative"
Many countries and international organizations have intentionally launched work plans and initiatives to enhance the utilization of marine resources in order to achieve the desired sustainable development and enhance the provision of decent work opportunities. Among these initiatives that we will address in this study is the sustainable development initiative for the blue economy in the western Mediterranean, where this initiative aims to promote sustainable blue growth and jobs and improve security, safety and environmental conservation and biological diversity in the western Mediterranean, through coordination and cooperation between the countries concerned On the main objectives and a number of priority work areas that will be mentioned later in the context of presenting this initiative
The Impact of Green Innovation Orientation on Enhancing Competitive Advantage of Private Universities: A Perspective from Graduates of OnaizahColleges, Saudi Arabia
The aim of this research is to investigate how focusing on green innovation principles influences the competitive advantage of private universities, as perceived by graduates of OnaizahColleges in the Kingdom of Saudi Arabia. The study utilized a descriptive-analytical approach and surveyed 150 graduates from Onaizah Colleges between 2020 and 2023. Data was collected using Google Forms, and statistical analysis was conducted using SPSS software, including descriptive measures and simple linear regression. The findings of the study revealed a significant positive impact of green innovation dimensions within Onaizah Colleges on enhancing the competitive advantage, according to the graduates\u27 perspective. Based on these findings, the study provides recommendations to help colleges enhance their focus on green innovation and strengthen their competitive advantage, ultimately achieving distinction among universities. These recommendations include integrating green innovation into educational programs and research activities, as well as implementing effective marketing strategies to raise awareness about green innovation initiatives and their associated competitive advantages.
 
L’estimation de la demande de travail en Algérie pour la période 1993- 2021
L\u27emploi est l\u27un des axes fondamentaux de la politique économique, car le volume d\u27emploi réel est l’un des indicateurs du succès de tout programme de développement, Et cette présente étude cherche les déterminants de la demande globale de travail en Algérie à l\u27aide d\u27une modélisation économétrique. Elle peut constater une évaluation de l\u27efficacité des facteurs qui l\u27affectent. Notre analyse s\u27est appuyée sur les outils d\u27analyse et de description des données de la Banque mondiale et de l’ONS(2020). Il a été démontré que tant pour le PIB, l\u27inflation, l’investissement, les dépenses publiques et l’ouverture commerciale ont un effet positif sur la demande de travail à long terme, alors qu\u27il existe une divergence de ces variables dans le court terme. Et que l\u27investissement direct étranger n\u27a pas eu d\u27impact significatif prévu sur la demande de travail
أثر التدفقات المالية الدولية على التنمية الاقتصادية في الجزائر دراسة قياسية باستخدام نموذج ARDL خلال الفترة ) 1980 – 2021 ): The impact of international financial flows on economic development in Algeria An econometric study using the ARDL model during the period (1980-2021)
This study seeks to measure the impact of international financial flows on long-term economic development in Algeria during the period from 1980 to 2021, using an autoregressive model of lag-distributed time gaps (ARDL).The results of the study concluded that there is a long-term equilibrium relationship between international financial flows and economic development in Algeria. The estimated results revealed that international financial flows (FDI, FPI, ODA, REM) have a positive and significant impact on economic development in Algeria in the short and long time frame, with the exception of the total foreign debt stock, where a negative and significant impact on economic development in Algeria was observed