Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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The Green Accounting Application as a strategic Mechanism In Sustainable Development Achievement: a field study on sample of accounting professionals
No full textThis study aimed to highlight the role of green accounting application, with its two pillars, environmental costs measurement and disclosure in sustainable development dimensions achievement (the economic, the social and the environmental dimension). To achieve the goal of the study, a questionnaires were distributed to a sample of accounting professionals (accountants, auditors, and university professors of accounting).where Green accounting is the method by which a judgment are made on economic institutions environment responsibility commitment extent by providing information about the costs incurred in this area, that it can considered like an effective system for environmental performance controlling . The results of this study revealed that There is a higher awareness of the importance of green accounting application in economic institutions by the members of the syudy. Also,there is a statistically significant effect of green accounting on sustainable development, where the finding show a positive correlation between the two variables, amounting 71%
The level of dialogue language among the characters in the novel of "Things are not in their places" by Huda Al-Jahwari
No full textThe dialogue reveals the intellectual, cognitive, cultural and social levels of the characters. The novelist bears in mind the convenience of dialogue styles and types with the personality of the characters. He conveys it to the reader clearly.
The study deals with the language of the dialogue and its levels among the characters in the novel of " AlAshya\u27 Laysat fi Amakiniha (Things are not in their places)" written by the Omani novelist, Huda Al-Jahwari. The researcher will study the appropriateness of the dialogue language of three categories: the language ofthe child, the man, and the woman.The dialogue reveals the intellectual, cognitive, cultural and social levels of the characters. The novelist bears in mind the convenience of dialogue styles and types with the personality of the characters. He conveys it to the reader clearly.
The study deals with the language of the dialogue and its levels among the characters in the novel of " AlAshya\u27 Laysat fi Amakiniha (Things are not in their places)" written by the Omani novelist, Huda Al-Jahwari. The researcher will study the appropriateness of the dialogue language of three categories: the language ofthe child, the man, and the woman
The successive phonological inflection between the motorimpulse sequence and the semantic pumpingIn the Almighty’s saying:﴾
No full textThe diphthong is considered one of the phenomena of the Quranic sound, and a rule of the Quranic recitation, and it occupied a wide space in the books of our ancient scholars, and with the development witnessed by the phonetic linguistic study, it
became possible to study phonemic phenomena physically, which made it possible to know the physical properties of these phenomena and analyze them. From here, the research reveals a new concept of diphthong, which is the successive diphthong in the Almighty’s saying: ﴾ أُمَمٍ م مَّنْ مَّعَك ﴿(Hud 48), and the resulting sequential movement impulse and semantic pumping, showing the two physical diphthong and singing movements and their characteristics, and their impact on the formation of the Qur’anic phonetic signification .The diphthong is considered one of the phenomena of the Quranic sound, and a rule of the Quranic recitation, and it occupied a wide space in the books of our ancient scholars, and with the development witnessed by the phonetic linguistic study, it
became possible to study phonemic phenomena physically, which made it possible to know the physical properties of these phenomena and analyze them. From here, the research reveals a new concept of diphthong, which is the successive diphthong in the Almighty’s saying: ﴾ أُمَمٍ م مَّنْ مَّعَك ﴿(Hud 48), and the resulting sequential movement impulse and semantic pumping, showing the two physical diphthong and singing movements and their characteristics, and their impact on the formation of the Qur’anic phonetic signification
The Western critic term, and It’s practices in Algeria
Get PDFتحاول هذه الورقة البحثية الوقوف عند محطات تتعلق بالمصطلح النقدي العربي بصفة عامة، والجزائري بصفة خاصة، مع الإشارة إلى إشكالاته المتعددة في الساحة الأدبية العربية، ذلك لوجود فوارق عديدة بين الوسائل التي يتناولها الناقد العربي مقابل نظيره الغربي، وقد يصطدم الباحث العربي على صعيد محطاته العلمية بإشكالية تخص المصطلح النقدي، ذلك لِتَفَلُّتِهِ وتعدده على الساحة النقدية، ولعل الإشكالية في ذلك تكمن في انتقاله من منطقة غير عربية؛ إليها، وفي رحلة الانتقال هذه تحدث تشوهات كبيرة تقف دون الوصول إلى تحديد مفهومه تحديدا دقيقا، مما يصعب مهمة الناقد العربي الذي تزدحم لديه المصطلحات وتتعدد، وهنا تصعب مهمة تطبيق المناهج الغربية الوافدة، وسنحاول في هذا البحث تتبع مسارات المصطلح ورحلة انتقاله من الغرب إلى العرب، ومحطات استقباله وإعادة إنتاجه من قبل الناقد العربي، وسنحاول التطرق إلى المناهج الغربية الوافدة، ومعالجة الكيفية الصحيحة التي يطبق بها الناقد العربي هذه المناهج واستخدام إجراءاتها التحليلية بالطريقة السليمة التي تسهل من عملية البحث، ومحاولة تطبـيقها على النص الأدبي العربي، لتكون المشكلة والحال كذلك هي كيفية توظيف المنـاهج النـقدية الغربية من حيـث المفاهيم والأدوات الإجرائية في الساحة النقدية العربية والجزائرية.
This research paper attempts to stand at stations related to the Arab critical term in general, and Algerian in particular, with reference to its multiple problems in the Arab literary arena, because there are many differences between the means dealt with by the Arab critic compared to his Western counterpart, and the Arab researcher may clash in terms of his scientific stations. With a problem related to the critic term, due to its looseness and plurality in the critic arena, and perhaps the problem with that lies in its transmission from a non-Arab region; To it, and in this journey of transition, great distortions occur that stand in the way of defining its concept precisely, which makes it difficult for the Arab critic, who has many and crowded terminologies
Results in semi-E-convex functions
Get PDFThe concept of convexity and its various generalizations is important for quantitative and qualitative studies in operations research or applied mathematics. Recently, E-convex sets and functions were introduced with important implications across numerous branches of mathematics. By relaxing the definition of convex sets and functions, a new concept of semi-EE-convex functions was introduced, and its properties are discussed. It has been demonstrated that if a function f:M→Rf:M→R is semi-EE-convex on an EE-convex set M⊂RnM⊂Rn then, f(E(x))≤f(x)f(E(x))≤f(x) for each x∈Mx∈M. This article discusses the inverse of this proposition and presents some results for convex functions
On a viscoelastic plate equation with a polynomial source term and p(x,t)-Laplacian operator in the presence of delay term
No full textIn this paper, the blow-up of solutions for a Dirichlet-Neumann problem to initial nonlinear viscoelastic plate equation with a lower order perturbation of p(x,t)-Laplacian operator in the presence of time delay is obtained. Under suitable conditions on g and the variable exponent of the p(x,t)-Laplacian operator, we prove that any weak solution with nonpositive initial energy as well as positive initial energy blows up in a finite time.
Generalized contraction theorem in M -fuzzy cone metric spaces
No full textThis work defines MM-Fuzzy Cone Metric Space, as a new metric space. It also analyzes possible forms of contractive conditions and groups them accordingly to set up generalized contractive conditions for self-mappings defined over MM-fuzzy cone metric spaces. We prove the existence of fixed points of these mappings and exhibit the same through a suitable example
The Impact of Fintech Application on the profitability of the banking sector in Algeria: An analytical and Statistical Econometric Study for Period (2010-2022) [In Arabic]
Get PDFThis study aims to detect the impact of the application of financial technology services, represented by the number of automated teller machines (ATMs) per 100,000 adults and the number of interbank payment cards (CIB) issued in Algeria, on the profitability of the Algerian banking sector as measured by the rate of return on equity (ROE) for annual data during the period (2010-2019), using a multiple linear regression model. This was preceded by a statistical study of the reality of the application of financial technology services in Algeria during the period (2016-May 2022). The study found a positive significant effect of the two indicators of financial technology on the rate of return on equity (ROE). In order to benefit the banking sector in Algeria from the advantages of financial technology the concerned authorities should pay attention to the need to develop the banking sector and provide technical infrastructure and appropriate financial technology services
The Impact of Economic Diversification on Economic Growth: Econometric Study Using Panel Data Model on the Arab Countries from 1999 to 2020
Get PDF This research aims to examine the relationship between economic diversification and economic growth by applying the panel data model to six oil and non-oil Arab countries: Algeria, Saudi Arabia, United Arab Emirates, Tunisia and Morocco, Egypt during the period (1999-2020). The results of the study confirmed that the fixed effects model was the appropriate model to test this impact. Its results showed a positive impact between the economic diversification and growth variables and that the relative impact of the services sector was greater than that of industry and agriculture, while the joint integration results showed a lack of long-run relationship between the variables in the model
Financial Inclusion and its Challenges in the Arab Countries: What is the Reality of Algerian Economy?
Get PDFFinancial inclusion has become, in recent years, a research topic of great importance at the international level. Based on the financial inclusion index adopted by the World Bank, the main objective of this research is to study and analyze the level of financial inclusion in Arab countries compared to the rest of the world, while highlighting its reality in Algeria. The study concluded that Arab countries, and Algeria in particular, still have one of the lowest levels in the world in terms of financial inclusion, despite efforts made to improve and accelerate its levels which have contributed to improve its indicators in recent years