Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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Tax on electronic commerce between imposition and exemption
Get PDFThe topic of this study focuses on the problem of imposing or exempting taxes on electronic commerce, In light of the existing debate on the of e-commerce and the existence of a trend calling for exemption and another that supports the opposite, And that both directions have arguments and logical and realistic evidence. So our main focus is on discussions, problems and challenges on this topic, To consider the bilateral approach between e-commerce and the tax system is imperative to ensure the effectiveness and efficiency of the latter
Capital asset pricing model
No full textThis study aims to identify the model of capital asset pricing (CAPM), which occupies a privileged positionin the stock market because it is one of the analysis tools that take into account the relationship betweenreturn and risk in securities and capital investments in general. Which is considered one of the mostimportant discoveries in the modern financial economy where despite the many criticisms of this model, thebasic model has simplicity, speed and ease. This feature has kept this model in use today and on a largescale by most specialists in the financial field
The repercussions of the Coronavirus (COVID-19) pandemic on achieving the goals of the social dimension of sustainable development (2030) in the Arab region
No full textThrough this research, we aim to identify the repercussions that the Corona Covid-19 pandemic can have on the goals of the social dimension of sustainable development for the year 2030 in the Arab region,by using the descriptive and analytical methodology. We have concluded that this pandemic constitutes amajor obstacle for all Arab countries to achieve these goals on time, and will lead to the loss of several gainsthat were made before the pandemic, due to the size of the damage left, and the depth of the crisis in whichthe world flops
Consequences of the crisis of Corona on the sectors of the world economy - reading in the economic indicators
No full textThis study aims to highlight on the corona epidemic ramifications on the international economy, from reading the most important international economic indicators and that to identify the extent of theepidemic’s contribution to causing a global economic crisis that may be the most difficult in this century. The international economic has experienced a decline in its various fields due to precautionarymeasures taken by the governments of the countries represented in quarantine, the resulting paralysis invarious economic sectors such as transportations, financial markets, economic institutions, unemployment,tourism and other indicators
Impact of Sijilmasah in the Cultural Arena of Algeria, South of the Sahara:a Study of the Manuscript “At-tinilaniy’s Bibliography 1189 AH”
No full textThe city of Sijilmasah historically formed an important point in the history of cultural relationship between cities of the entire Islamic North Africa due to its strategic location that made it a meeting point between the cities of the area, coupled with its conspicuous role in in carrying out cultural activities across periods. This made it one of the most important intellectual cities having strongest contact with Tout area, south of the Sahara. Citation of the manuscript “At-tinilaniy’s bibliography (1189 AH)” remains one of the most important and valuable Algerian manuscripts that records vividly the presence and relationship between Sijilmasah and Tout Algerian cultural activities. This research aims at portraying this important relationship
Confessions of Contemporary Western and Arab Critics of the Deconstructive Criticism Crisis
No full textThe reader stands in this critical study at the most important theoretical and procedural problems that were riddled with the strategy of deconstructive criticism, and this is illustrated by shedding light on the total condemnations and oppositions to the dismantling, and the focus has been on distinguished critical flags, including what contributed to the establishment of this critical strategy The new; I mean the dismantling strategy, and among those critical Western flags we mention: Jacques Derrida, Jose Maria Bothwellwa Evancus, Leach, Howard Flearn, John Ellis, Leonard Jackson, Paul Deman and J. Lubran, Vedence Dunoye, and Maury Krieger. Among the contemporary Arab critics denouncing deconstructive criticism, we mention: Edward Said, Shuja Muslim, Bassam Qattoos, Abdel Aziz Ibn Arafa, Abdel Aziz Hamouda and Abdel Hamid Ibrahim.
I would like to point out in this context that this study is not merely a tedious presentation or narration of these criticisms. We have worked on explaining it, describing it, and commenting on it critically, through which we aimed to present a future picture of the world of deconstructive criticism by presenting some new critical suggestions that would Restoration of the think tank, with its theoretical spurs and promising procedural perspectives
The Moroccan Poetic Journey between History and Significance
No full textThis article aims to investigate the impact of authorship on nomads that were not limited to the scattered nomads but rather exceeded them to poetic systems. The different poems have implications, and they differ in artistic value, such as the journey of Al-Abdari and the El-kafife Al-Zerhouni. The issues that the poetic trip has touched are numerous.
 
Anti-corruption Bodies in Algeria their Role in Protecting Public Money
No full textThrough this study, we aim to shed light on anti-corruption bodies in Algeria their role in protecting public money, by knowing the competencies legally conferred on these mechanisms and powers that the legislator has granted to the national authority for the prevention and combating of corruption alike, with the aim of knowing how effective these are mechanisms in protecting public funds and achieving the deterrence and anti-corruption function in Algeria, and thus to what extent have the bodies charged with combating corruption contributed to protecting public money in Algerian legislation? To find out, we follow the analytical method to enrich the topi
Structure of the Temporal Rythme and its Implications in the Novel \u27\u27Fish do not Care\u27\u27 by Inaam Beyud
No full textAbstract:
This article aims analysing t the rhythmic mechanisms in the novel "Fish does not care" by " Inaam Beyud ", namely: mechanisms to accelerate it [Ellipse], the Sommaire, the frequency Le récit itératif, (Lerécit répetitif), and the mechanisms of its equilibrium [external dialogue (dialogues), internal dialogue (monologue)], how these mechanisms are employed, and how to reveal their expressive variations, For her.
 
nayl al\u27umnit ealaa muqadimat aleazia Sheikh Muhammad Ali bin Hussein bin Ibrahim al-Makki al-Maliki 1367h- Study and investigation
No full textThis research consist of a study and investigation of the manuscript: (nayl al\u27umnit ealaa muqadimat aleazia), by Sheikh Muhammad Ali bin Hussein al-Maliki al-Maliki (1367h), in Maliki Fiqh, the researcher saw the importance of publication of the manuscript, because of that he wrote this research, that consists the introduction of the Author and an introduction of the manuscript. overall, the research enhanced on many progressive outcomes that are valuable in the field of this research.