Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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Degree of Critical Thinking Skills Acquisition and its Relation to Gender among Students of Educational Sciences Department at Ajloun College.
No full textThe study aimed to identify the degree of possession of critical thinking skills among the students of the Department of Educational Sciences at Ajloun University College in Jordan and its relationship with gender variable. The descriptive method was used. The study sample consisted of 280 students representing all disciplines and levels of study. The results of the study showed that the degree of possession of critical thinking skills among the sample of the study was below the educational level, and the results of the study To study the existence of differences in the level of critical thinking skills according to gender and in favor of males.
 
A Brief History of Economic Growth
No full textThe purpose of this article is to provide a brief general overview of the process of economic growth over the course of human history. It explores the forces that have generated the transition from stagnation to sustained growth and have contributed to the emergence of the vast contemporary inequality across countries. Furthermore, it highlights the future of global growth over next 50 years and what will happen to the world income distribution
The Reality of the Management of Sports Facilities in Institutes of Science and Technics of Physical and Sports Activities and the Requirements of L.M.D System Algerian East Institute Case Study
No full textThe aim of this study was to shed light on the reality of the management of the sports facilities, and the situation experienced by the students of scientific institutes, and techniques of physical activities and sports, under the new L.M.D system in Algeria.
This study has been conducted, at the level of the Algerian East institutes .where the researcher relied on the descriptive approach, and the research community was the institutes of science and technology, of physical activities and sports. The sample consisted of: the students and teachers of these institutes. The study has concluded that the management of the sports facilities are conducted in a random and a not well thought out manner that does not meet the requirements of the new system in Algeria
Follow-Up of the Bank of Algeria to the Principles of the Basel Committee through the Legislation of Internal Control Systems for enhancing governance for banking organisations
No full textThe Study aims at Highlighting the Development of the Legislation of the Bank of Algeria for Internal Control Systems, where themes revolved around the most important Legislation to contribute to keep up its legislation with the decisions of the Basel Committee on Banking Supervision to create a Banking environment in line with international standards of banking business. This Study Highlights the results of the Bank Algeria harmonize Legislation in the field of Internal Control with desire and determination to keep up its Legislation with the decisions of the International Committee of the Basel Banking Supervision, which world boost confidence in the Internal environment of the Banks , which also reflected on the Banking Performance as a whole effectively
Ijara Muntahia Bittamleek Standard In Accordance With Islamic Standards And International Standards Issued By The International Federation Of Accountants (Ifac)
No full textThis research aims to study the similarities and differences between the standard rent and leasing leasingfinished in the Islamic criteria and the standard rent in international standards and follow Finder in thiscomparative descriptive analytical research by describing Islamic criteria and international standards Andtheir analysis of the standard leasing possessory or rent notables.And through research and discussion to an array of int reached conclusions that a standard Ijara Islamicstandards do differ in terms of the concept of leasing in international standards, either lease or rent propertystatus is hold one once you pay another premium, and Ijara ended PAL Ownership of the project are tofocus on leasing established in traditional bank that applies traditional possessory leasing sale and bothleasing the leased property at once, and then transferred to the tenant simply by paying another installmentof premiums taxi without there being a separate contract for ownership, Either Ijara Ijara, they apply theprovisions of leasing on the leased property to the end of the lease, then gets ownership to the lessee as setout in the standard. We also recommend that the researcher and scientific and economic centres withholding workshops that contribute to supplying the Islamic economy that is new and evolving
The Impact Of Capitalist Thinking on Accounting Theoretical Framework :Critical Analytical Study
No full textThis study analyzed and criticized the impact of the capitalistic paradigm way of thinking onthe conceptual framework of accounting. To study the impact of capitalistic thinking on theaccounting theory, the researcher focused on the analysis and criticism of the concept of humanasset and the call for its being quantitatively measured and disclosed in the financial reports. Inaddition the researcher criticized the concept of creative accounting that is currently used ascosmetics to the financial reports with the aim of making a false impression on the users about thefinancial performance in favor of the issuing firms. The study concluded that, the concept ofhuman asset and creative accounting is an effect to the pattern of capitalistic paradigm thinkingwhich confuses between means and goals in such way that means are sometimes prioritized togoals. The study recommended the use of qualitative reports in the disclosure for human resourceinstead of the quantitative disclosure
Green financing as a mechanism for advancing sustainable energy projects - International experiences with reference to Algeria-
No full textThis study aims at highlighting the importance of investing in sustainable energy as one of the mostimportant alternatives to achieving sustainable development in the direction of the green economy, as wellas the importance of investing in green energy technology which also plays a major role in developingenergy and rationalizing its use to protect the environment. The study also aims to identify the mechanismsof green financing in the field of sustainable energy by presenting some successful experiences of somecountries in this field, in addition to addressing the reality of Algeria\u27s interest in sustainable energy projectsand sources of funding, So far, with the latter coming up with some suggestions on the subjec
The Extent of It Infrastructure Development and Its Relation to the Efficiency of Accounting Information Systems-An Applied Study in Palestinian Governmental Higher Education Institutions in Gaza Strip
No full textThis study aims to measure the extent of realizing efficiency of accounting information system inlight of development Information Technology (IT) infrastructure in the Palestinian governmental institutionsof higher education in the Gaza Strip. The study concluded with several results, the most important of whichare that: there is a strong, positive, and significantly correlative relation between the availability of ITinfrastructure including its five resources (physical, software, human, database, communication andnetwork) and the efficiency of accounting information systems. There is also a medium, positive, andsignificantly correlative relation between the availability of IT infrastructure and the efficiency elements ofaccounting information systems (input, processing, output). The study arrived at a set of recommendation,the most important of which are: the necessity to consider developing IT infrastructure especially the humanresource aspect. Furthermore, extra efforts should be exerted to realize the efficiency of accountinginformation systems through working on its development and increasing its capacity for the optimum use ofavailable resources
Activating the role of local communities in the framework of the partnership for sustainable local development - a policy clusters in the French experience as a model
No full textThe study aims at clarifying how to activate the role of local communities in achieving sustainable localdevelopment through the partnership mechanism, by presenting the experience of cluster policy in France as a model, The study concluded that local communities form a partnership between them and the publicprivatepartnershiptocarryoutdevelopmentprojects.
The
study also found that the intervention of local communities as an active partner for achievingsustainable local development through contributing to the creation of clusters is a member of the board ofdirectors. It also contributes to financing and educating various stakeholders about the importance ofestablishing partnership agreements to achieve research projects of a sustainable nature
The Role of the External Auditor in the Disclosure of Fraudulent Management Practices Applied to the Office of the National Auditor in Sudan
No full textThe study dealt with the role of the external auditor in the detection of fraudulent managementpractices by applying to the National Audit Bureau. The study aimed at finding out the responsibility of theexternal auditor to detect mistakes and fraud. The following hypotheses were tested for validity of thefollowing hypotheses: There is a statistically significant relationship between the external auditor andfraudulent management practices. There is a relationship between the fraudulent practices in the financialreports and the revenue measurement field.The study reached several conclusions, the most important of which is the responsibility ofpreventing fraud and manipulation In the financial statements on the management of the entity. TheExternal Auditor is morally and legally responsible for disclosing the manipulation of the outcomeaccounts during the performance of the audit process under the Stock Exchange and Equity Law