Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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Digital drugs:between theScientific Truth and the Legal View
No full textThe purpose of the study is to uncover the digital drugs essence as a new and dangerous concept of unregulated addiction, which has emerged during the ever increasing use of modern informatics and communication technologies, as a new source of digital abuse that equates or exceeds the dangerous effects of traditional drugs on the human body.
Given the digital harm that took over our societies, and lurks our youth and children, in the absence of explicit legal texts criminalizing it. Through this paper, we attempt to deconstruct the concept of digital drugs, the motives that lay behind its use, its effects, the reality of its existence, then the law\u27s view towards this type of abuse.
 
The Contributions of the Financial Accounting System in Achieving the Fitness Characteristic of the Financial Statements From the Point of View of Financial Information Users - a Field Study in the Wilaya of Ouargla
No full textThis research aims to study the extent to which the financial accounting system contributes to achieving the property of suitability in the financial statements from the point of view of users of financial information. To achieve this endeavour, we conducted a field study through a questionnaire form directed to a sample of 70 targets, 67 of which were retrieved. This sample included some The employees of the tax authority in the state of Ouargla, and using the spss program, the answers obtained were analysed.
The study concluded that the information in the financial statements is characterized by a high degree of suitability and that the quality of the financial information lies in meeting the needs of its users, and that the property of relevance affects the decision-making proces
Small and Medium Enterprises in Algeria- Between Reality and the Hope for the Future –
No full textThe study aims to diagnose the reality of small and medium enterprises and what is expected to be achieved in the future by revealing obstacles and difficulties that prevent them from being promoted and achieving their future goals while presenting the solutions proposed by the trustees to eliminate financial, organizational and managerial restrictions for their development and development to contribute to economic and social development, To address the various aspects related to the study, a descriptive analytical approach was used to present and analyze all aspects related to the reality of small and medium enterprises in Algeria.
The results showed that, despite all the problems encountered and still facing small enterprises, they still play an essential and important role in the national economy by creating new jobs and providing added value in all sectors. Despite the development in the number of small enterprises and construction that appears every year, these institutions are still It suffers from problems and obstacles preventing it from continuing, and this is what we have noticed through the statistics of the deaths of small enterprises that were written off in 2018, which were estimated at 25,63 percent of the total
Enhancing Waqf Contribution to Reducing Unemployment (Gaza as an Example)
No full textThis study examines the contribution of Islamic endowment (Waqf) in addressing the unemployment problem in Gaza Strip, and seeks to analyze the role of Waqf in the wider context of social development. The ideal use of Waqf could help allocate funds for investment and development projects that result in positive outcomes for the society.
The article studies the status of Waqf in Gaza Strip, particularly in terms of size, administration, and challenges. It concludes that Waqf plays a significant role in society as it offers job opportunities in the face of unemployment, and reduces poverty. The Waqf provides sources of funding for appropriate and long term solutions concerning economic and social developments. The study proposes to promote the development dimension of Waqf through dimension through modern ways, and avoid a mere focus on handouts
The impact of the Corona virus (Covid-19) pandemic on the air transport sector
No full textThe current research paper aims to address the impact of the Coronavirus (Covid-19) pandemic upon the air transportation sector, by introducing the virus and the development of its spread.In addition; the study addresses the implications of the aviation sector, by analyzing its impact on passenger movement, air freight, and employment. The study concluded that the Coronavirus pandemic has a significant impact on another sector such as global tourism.This is due to the closure of airports and travel restrictions imposed by many governments, which led to paralyzing movement for travelers
The Impact of the Corona Pandemic on the Financial Performance of Commercial Banks: An Applied Study on A Sample of Arab Banks
No full textThe study aimed to identify the impact of the Corona pandemic on the financial performance of Arab commercial banks. His 2019 at the general level. The study recommended that Arab banks should follow a precautionary policy to face future risks that they may be exposed to so as not to be exposed to financial losses and problems as they were exposed to during this pandemic, The study also praised the monetary procedures and policies followed by the Arab central banks in their support for commercial banks, which helped a lot in facing the pandemic and its negative effects and leaving banks out of it with minimal losses
The Effect of Tax Evasion on the Outcome of Local Collection A Case Study of Laghouat Municipality during the Period 2015-2018
No full textLocal collection is a basic resource for local groups (municipality, state, solidarity and guarantee fund for local groups), which generally consists of direct taxes and fees such as fees on professional activity and the only levy tax, indirect taxes and fees as a fee on value added and other taxes and fees such as car vouchers.
The income of local collection changes with an increase in the percentage of evaders from paying their dues, which has a negative impact on the income of local groups and thus affects the manage of local development and this is evident through the study of the tax revenues of the municipality of Laghouat, and through tax investigations (accounting investigation, investigation of documents) on the statements of taxpayers. , It was noted that significant amounts resulted from tax evasion
The Ecological Efficiency of Green Fuel’s Distribution in NAFTAL Laghouat Using Data Envelopment Analysis (DEA)
No full textThis paper discusses the ecological efficiency of fuel Distribution practices in NAFTAL company. With the using the data envelopment analysis \u27DEA\u27 as a tool measurement.
The results show that technical efficiency under the variable scale yield, the values θ was less than 1, (0.204,0.299) in the stations, This implies that it is possible to increase other ways in fuel transportation assured the minimum of CO2 emission ratio.he minimum of CO2 emission ratio
Estimating the Causal Relationship between Renewable Energy Consumption, Tourism and Economic Growth: Evidence from Algeria
No full textThe main objective of this study is to investigate the causal relationship between renewable energy consumption, tourism and economic growth in Algeria spanning the period 1990-2018. In order to examine the long-run relationship, the ARDL bound testing approach for cointegration is applied. The study further applied Toda-Yamamoto causality test to reveal the direction of causalities. The empirical results reveal the existence of a long-run relationship across the variables. However, Toda-Yamamoto causality findings support the presence of the unidirectional causal relationship running from tourism to renewable energy consumption. Algeria must implement sustainable tourism practices that could mainly cause an increase in renewable energy consumption
The Reality of The Foreign Direct Investment Climate in Algeria Analytical and Econometrics Study for the Period: 1999-2019
No full textIn this research paper, we dealt with the legal development of foreign direct investments in Algeria with an analytical study of foreign direct investments coming to Algeria during the period: 2000-2018. In 2017, based on the Eviews10 program, we presented a standard study of foreign direct investment flows, so that the study model was formed from a dependent variable, which is foreign direct investment, and two independent variables, namely, GDP and inflation, during the period: 1999-2019, and the study concluded that there is a positive effect of the output Gross domestic on foreign direct investment As for inflation, the study proved the existence of a negative impact, and this is consistent with the economic theory