Journals: Abdelhafid Boussouf University Center of Mila, Algeria
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النظام الجبائي الجزائري- قراءة في البنية والهيكل على ضوء المستجدات الأخيرة
No full textThe fiscal and customs system play a significant role in making the state’s economical orientations consider very much the strategic importance of fiscal and customs policies and their impact when the biggest aims of the state are planned. Hence, this importance has been sustained by overcoming the traditional notion of fiscality that considers if not more than a source of tax collection and a means of obtaining financial resources for funding the public spending, to a more complex role that involves economical orientations and the redressing of the derivations of the economical policies. Also, the efficiency of the fiscal abundance does not simply mean a big outcome of tax collection, though, fiscality in its simplest notion should not be marginalised as an important financial source; it is a strict measurement and a summary of a group of economical and social norms. Hence, the fiscal policies should be planned according to some scientific criteria either in their theoretical concepts or the practical ones to be sure of their efficacy., and that was to obtain some objectives such as: Financial objectives:To improve the level of financing by replacing oil tax with normal tax. Technical objectives: By adding notions such as: simplicity, flexibility and efficiency to the Algerian fiscal system. Constructional objectives: By modernising and updating the fiscal management administratio
The role of public expenditure in achieving economic growth in Algeria Analytical study for the period (2000-2017)
No full textThis research aims at identifying the role of public expenditure in achievingeconomic growth in Algeria during the period 2000-2017. This is done byaddressing the theoretical framework of public expenditure as well aseconomic growth. The analytical approach is shown in the practical aspectthrough the analytical study of public expenditures and economic growth ratesin Algeria during the period of study, based on figures and data.The study concluded that despite the expansive expansion policy pursuedby the Algerian government since the beginning of the third millenniumthrough the adoption of development programs that sought to achieve theobjectives of the most important growth rates outside the hydrocarbons sectorand diversification of the economy and the elimination of excessivedependence on fuel, but the results remain modest, The current oil crisis hasshown us the fragility of the Algerian economy and its growth rates in thehydrocarbon sector, which necessitates accelerating the development of anintegrated program to develop and build a diversified and productiveeconomy.
 
أثر أ رس المال الفكري على الإفصاح المحاسبي بالقوائم المالیة للشركات المساهمة العامة الصناعیة الأردنیة –د ا رسة تطبیقیة
No full textThis study aimed to identifying the intellectual capital and its impact on accounting disclosure inthe financial statements of the Jordanian industrial public shareholding companies throughstudying the dimensions of intellectual capital efficiency (human capital efficiency, structuralcapital efficiency, and capital adequacy efficiency) on the level of accounting disclosure ofJordanian Industrial public shareholder Companies. The sample of the study consisted of 39Jordanian industrial public shareholding companies listed on the Amman Stock Exchange for theyear 2016. The disclosure indicators were obtained through financial reports for the year ended at31/12/2016. In order to analyze the data obtained from financial reports simple and multiplelinear regressions analysis was performed to test the hypotheses.The study recommended the adoption of a clear strategy related to the development of intellectualcapital and its components in industrial companies and executes it because of its strategic role inachieving the objectives of companies. Industrial companies need to increase their expendituresallocated to the scientific research and development to improve the company\u27s production andoperational operations, and increase administrative efficiency and productivity of workers.Industrial companies need to pay more attention to increase the level of investment in humancapital, and to the process of developing competencies, skills وabilities, and stimulating creativityand innovation among employees, through providing incentives in various forms
الأثر الديناميكي للنمو الاقتصادي على البطالة-دراسة حالة الجزائر-
No full textThis study aimed to analyze and measure the dynamic impact of economic growth on unemployment rates in the Algerian economy for the period (1985-2015) using the time series methods of the study variables. To achieve this goal, the dynamic relationship between unemployment rates and macroeconomic variables was estimated by using ARDL Bounds Testing Approach to Co-integration to estimate short- and long-term elasticities. The main findings of this study are: The components of the economic activity represented by both economic growth rates and capital accumulation rates have a slight impact on long-term unemployment rates. In the long term, unemployment rates don’t respond to both the volume of government expenditure and exports and imports, in addition, Phelps\u27s relationship was not achieved. The study recommended that the structure of the Algerian economy should be reformed in such a way as to accommodate a larger number of workers and increase growth rates, while encouraging labor-intensive investments, thereby increasing real growth domestic product(GDP) and reducing unemploymen
دور الجامعة في ترسيخ وتعزيز الثقافة المقاولاتية لدى الطالب الجامعي
No full textIn the wake of the critical oil boom known to Algeria in recent times, the Algerian government adopted a strategy based on a series of reforms that would promote the development of thought or the spirit of mukhtalism that targets a society Young people in general and academics in particular because they are qualified for it, but the success of this strategy depends on the maturity of the entrepreneurial thinking in this segment. Where university education is a major center for the development of entrepreneurial skills. The curriculum should focus on encouraging independence, perseverance, self-confidence and other entrepreneurial skills. The university also has an important role in building knowledge about entrepreneurship and teaching the scientific concepts on which it is based. The aim of this paper is to highlight the role of the university in establishing and strengthening the moral culture of the university studen
Foundational scientific materials in ancient Arabic grammatical theory; Linguistic vision
No full textEach theory is established on main concepts which aim to describe and classify subjective elements into scientific classification , as the ancient grammatical Arabic theory based on concepts Arabic linguistic knowledge which leads to building grammatology , this one is not considered as restricting grammatical foundations englobing all elements composing Arabic.
By this way, Arabic grammatology gives importance to nouns, verbs, Huroufs and compound nouns and expressions. this science explained relationships existed between these elements as predicate. This paper aims to analyze theses foundations and to examine relationships from contemporary linguistic vie
The necessity to move towards investment in the tourism sector as a strategic option for the economic take-off outside hydrocarbons in Algeria “Analytical study for the period 2003- 2015”
No full textThe aim of this article is to highlight, one of the most important alternative sectors for take-off of the national economy. Thereby reducing the dependency of the hydrocarbon sector, by adopting a strategy to promote the tourism sector, especially as the influx of Algerian tourists to various Arab and foreign countries, which reached 3.638.140 tourists in 2015, far exceeds the flow of tourists toward Algeria, did not exceed a half, which 1.709.994 tourists, which means that this sector revenues should have been exploited at least by promoting domestic tourism, thus contributing to the growth of GDP per capita
The role of balanced scorecard in assessing the human resources performance in the economic companies (Learning and growth perspective)
No full textThis study aimes to identify the evaluation of human resourcesperformance by using the Balanced Scorecard. he was concluded that thebalanced scorecard transfers the strategic objectives into performanceindicators and measures, the BSC has many indicators for the perspectiveof learning and growth that is interested to the intellectual abilities ofhuman resources and their skill levels, the efficiency of information systems. Pherfos Company uses Dashboard to evaluate the performance of itshuman resources, and this leadership contains quantitative indicators (rateof development of human resources, turrnover of employees, rate ofabsences, frequency of work accidents).
 
ARAB RHETORIC IN THE LIFE OF PRAGMATICS HAZEEM EL QARTAJANI AS A SAMPLE
No full textThis study is a modest attempt which aims at contributing to understandingand analysing the high Arab literary patrimony, through introducing one ofthe most eminent Arabic books, precisely: “ MINHAJE EL BOULAGA WASIRAJE EL UDABA.” This exceptional book, in the matter of topic and methodology, was andsteel is the concern of countless researchers and writers, thanks to its richscientific, critical rhetorical and philosophical content, whose importance isnot inferior to that of modern theories of pragmatics and other branches onlinguistics. The content of HAZEM’s book embodies the rhetorical and the criticalawareness of the ARAB patrimony and thus, the latter requires a serious studyin order to unveil and exploit the mysterious treasure hid in the ancientliterature. In our attempt to study ARAB rhetoric, we shall specifically shed the lighton HAZEM’s one, aiming to read and analyse it pragmatically, and to study itaccording to, and compared with modern theory .
 
Maghreb Economic Integration between Success Opportunities and Activation Constraints
No full textAbstract: This paper addresses the subject of Maghreb economic integration and therange of opportunities offered by the real Maghreb countries integration,because the region countries have economic, natural, human and culturalassets that guarantee an economic and political unit formation with animportant weight in the global economic system. Through this study we aim topresent and analyze the Maghreb experience in regional economic integrationand the main reasons that prevented the real embodiment of the project, aswell as the analysis of the possible opportunities and gains by the integrationof concerned countries, and the priorities through which those opportunitiescould be seized, drawing on most important international organizationsstatistics and scenarios. One of the most important results of this study is thatMaghreb economic integration promotes intra-regional trade development inorder to strengthen its international bargaining position and uniting its effortsto meet common challenges in the area, making it more attractive to domesticand foreign investments, it is therefore an irreplaceable strategic choice toensure prosperity and prosperity.