Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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The impact of banking integration on the profitability of Islamic banks - Case study of Al Salam Bank of Bahrain and Emirates Islamic Bank -
No full textThe global banking arena witnessed many mergers, such as Islamic banks, which witnessed few of them. One of the most important objectives of the merger is maximizing profits, especially if Islamic banks are considered as profit-oriented banking institutions in addition to their economic, social and developmental functions. A statistical indication of the integration of the profitability of Al Salam Bank of Bahrain and Emirates Islamic Bank
The seduction of the title and the temptation of the icon in the story collection, the creation of pain by Muhammad Jaafar
No full textThe significance of the title\u27s semiotics from the rhetorical orientation which aimsat getting rid of the dominance of the inclusive literal title to establish an other onewhich is illusive. The title is one of the most significant elements which are parts ofthe literary work, It is the power of the text, its informative interface and itsindicative part . And the title Pain Innovation is packed with poetic effect anddramatic intensity;so how can its linguistic and visual codes be decoded,to be used asa spanner to undo the semiotic bolts of the textThe significance of the title\u27s semiotics from the rhetorical orientation which aimsat getting rid of the dominance of the inclusive literal title to establish an other onewhich is illusive. The title is one of the most significant elements which are parts ofthe literary work, It is the power of the text, its informative interface and itsindicative part . And the title Pain Innovation is packed with poetic effect anddramatic intensity;so how can its linguistic and visual codes be decoded,to be used asa spanner to undo the semiotic bolts of the tex
The manifestations of poetic theory in the poems of Elia Abi Madi: a study in light of the linguistics of the text
No full textThis research deals with the linguistic aspect of poetic theory, and reviews the opinions of the most important linguists in the world in their approach to the subject of poetics and its manifestations in the literary text, and presents a practical application of this linguistic theory in the poems of Elia Abu Madi. This theory is concerned with revealing the aesthetics of the literary text presented by the poet through the manifestations of the poetic image in his literature, and we have adopted the stylistic approach in analysis, and an attempt to highlight the artistic image, and we have adopted this approach because of its methodological rigor in its ability to analyze the literary text.This research deals with the linguistic aspect of poetic theory, and reviews the opinions of the most important linguists in the world in their approach to the subject of poetics and its manifestations in the literary text, and presents a practical application of this linguistic theory in the poems of Elia Abu Madi. This theory is concerned with revealing the aesthetics of the literary text presented by the poet through the manifestations of the poetic image in his literature, and we have adopted the stylistic approach in analysis, and an attempt to highlight the artistic image, and we have adopted this approach because of its methodological rigor in its ability to analyze the literary text
The Translation and the Culture according to Peter Newmark, Eugine Nida and Hans Vermeer-A Comparative Study
No full text لا تعد الترجمة مجرد عملية لغوية أو عملية تفسيرية وإنما عملية تقع بين ثقافتين، ولهذا اخترنا الخوض في جهود المنظرين بيتر نيومارك ويوجين نايدا وهانز فيرمير فيما يخص ترجمة العامل الثقافي إذ اهتموا به اهتماما ملحوظا. وعليه، يسعى هذا البحث إلى استنتاج المبادئ التي اعتمدوا عليها في تعريف ودراسة الترجمة ومدى تمسكهم بالعامل الثقافي والتواصل الاجتماعي والحلول التي اقترحوها للتقليص من الهوة الموجودة بين اللغتين المنقول منها والمنقول إليها وثقافتيهما.
Translation is not just a linguistic process or an interpretive one, but also a process that takes place between two cultures. That is why we chose to discuss the efforts of the theorists Peter Newmark, Eugine Nida and Hans Vermeer regarding the translation of the cultural factor to which they paid great attention. Accordingly, this research seeks to conclude the principles on which they relied in defining and studying translation, the extent of their adherence to the cultural factor and social communication, and the solutions they proposed to reduce the gap between the two languages ; the source language and the target one and their cultures.
An approximate solution for the time-fractional diffusion equation
Get PDFIn this paper, a numerical method based on a finite difference scheme is proposed for solving the time-fractional diffusion equation (TFDE). The TFDE is obtained from the standard diffusion equation by replacing the first-order time derivative with Caputo fractional derivative. At first, we introduce a time discrete scheme. Then, we prove the proposed method is unconditionally stable and the approximate solution converges to the exact solution with order O(Δt2−α)O(Δt2−α), where ΔtΔt is the time step size and αα is the order of Caputo derivative. Finally, some examples are presented to verify the order of convergence and show the application of the present method
The Impact of Liberalization of Financial Services Sector on Economic Growth in Algeria: An Empirical Study for the Period (1980-2021) [In Arabic]
Get PDFThis study aimed to analyse the impact of liberalization of the financial services sector on Algeria\u27s economic growth for the period (1980-2021), using the ARDL-bounds testing approach, and based on a set of well-known indicators to express the internal and external financial liberalization policy, such as the Kaopen and IFGDP indicators to explain the reality and extent of capital account liberalization and the restrictions and controls imposed on it, and an indicator as a proxy of banking market liberalization, in the absence of the financial market liberalization index, due to the ineffectiveness and liberalization of the Algiers Stock Exchange in front of the foreign investor;
The results showed that the financial liberalization policies pursued by Algeria to liberalize it\u27s financial services sector had a negative impact on it\u27s economic growth rates, whether it was related to the external financial liberalization (capital account liberalization) or the internal financial liberalization (banking market liberalization). Therefore, the Algerian authorities should redouble and expand reform efforts to enhance the competitiveness of it\u27s financial services sector to achieve acceptable economic growth rates
Accounting measurement of Balance Sheet items according to the financial accounting system
No full textThe primary objective of this study is to highlight the reality of the accounting measurement of budget items in the light of the implementation of the financial accounting system, in addition to illustrating the extent to which this measurement contributes to preparing and providing a clear picture of the institution\u27s situation by offering credible and decision-making-capable information. A descriptive-analytical research method is used to achieve the research objectives. The results indicated that the Algerian telecom direction of Khenchela city depends mainly on the historical cost of measuring the budget elements, which makes the accounting value of this society differ from the market value of its parts, and consequently negatively affects the users of accounting information
The Role of the Account Governor in the Validity and Credibility of Information in the Financial Statements: Case Study of the Cement Company, Ain El Kabira, scaek, Setif
No full textThe study aims to identify one of the most important independent functions that the institution resorts to uponcompletion of the preparation of its financial statements to give an honest and true picture of its financialstatements, which is carried out by the account keeper according to an organized methodology that begins by examining the accounts and numbers contained in the financial statements and ends with the recording A final report in which he expresses his opinion on the accuracy and reliability of the accounting information. The study concluded that the external audit function is the mirror that reflects the truthfulness of the information contained in the financial statements, and this function has been widely spread because of its positive impact on the decisions taken by the managers who depend primarily on the company’s financial statements, especially inlight of the adoption of the governance policy in management. This was reflected in the orientations of the cement company, Ain Al Kabeer
The Role of Administrative Empowerment in Organizational Effectiveness: Pilot Study in the Applied Research Unit in Renewable Energies in Ghardaia
No full textThis study discussed the role of administrative empowerment in organizational effectiveness in theenterprise under study-Ghardaia , and to achieve this, a questionnaire was designed and distributed to the employees of the studied institution،were used statistical packages for social sciences spss la analyze the questionnaire data and testing of hypotheses.The study found an effect of experience on organizational effectiveness, as it was found that there is an inverse relationship between delegation of authority and organizational effectiveness, as well as the absence of an effect of training on organizational effectiveness in the studied institution. It recommended the necessity of adhering to social responsibility and focusing oversight on privatematters only to achieve greater organizational effectiveness 
The Effect of Organizational Support in Developing the Creative Capabilities of a Faculty Member: Applied Study at the Faculty of economic, Commercial and Management Sciences at Jijel University
No full textThis study aimed to identify the nature of the impact of organizational support on the creative abilities development in the Faculty of Economic, Commercial and Management Sciences at jijel university from the viewpoint of the faculty members, where the questionnaire was relied on as a tool for data collection, from a sample which contain 80 members who were selected by a simple random sampling method, and the data was processed using the SPSS program.
The results of this study revealed that there is a high level of organizational support and creative abilities from the viewpoint of the faculty members in the faculty under study. Also, The study showed that organizational support has a positive effect on creative abilities development at the faculty members of the university due to the effect of the supportive organizational culture dimensio