The International Tax Journal ISSN 0097-7314 E-ISSN 3066-2370 is an active publication that provides tax professionals with information about taxation opportunities and pitfalls, as well as investment strategies to enhance their business decisions in the competitive global economy. It was established in 1974 and is a bi-monthly publication by Panel Publishers.
Legal protection of works in the digital platform environment: A legal study within the framework of the Algerian legislature
This study examines the legal protection of digital works within digital platforms, focusing on the legislative framework established by the Algerian legislator to safeguard intellectual creations. It highlights the extent to which these provisions align with the rapid technological transformations of the digital age and with international conventions ratified by Algeria in the field of intellectual property. The research adopts a descriptive-analytical and comparative methodology, analyzing both national and international legal instruments. The findings reveal that, although Algerian legislation provides a degree of protection for authors, it remains insufficient to address the challenges of the digital environment. The study concludes with recommendations for updating definitions, strengthening evidentiary mechanisms, enhancing cooperation with digital platforms, and developing both legal and technical infrastructures.
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Analysis of the correlation between green finance and Arab financial market performance from 2015 to 2024: Algeria case study
This study seeks to examine the impact of green finance on the performance of Arab financial markets from 2015 to 2024, focusing on six Arab countries: Saudi Arabia, Qatar, Jordan, Morocco, Tunisia, and Egypt, with a specific emphasis on Algeria. The study employed an econometric methodology using panel data to assess the correlation between the primary variables: green finance and financial market performance, incorporating control variables such as gross domestic product (GDP), inflation rate, and interest rate. The research additionally analyzed the Algerian financial market and the country's efforts in green financing. The study's principal findings indicated a robust, favorable, and statistically significant correlation between green finance and the performance of Arab financial markets. Nonetheless, the Algerian market is constrained in its efficacy due to a deficient investment culture and a lack of engagement with both the stock exchange and green financial products.
This study examines the relationship between language and society in Ottoman Algiers, highlighting how social structures shaped linguistic diversity and reflected cultural hierarchy. Using a historical-analytical approach based on primary sources, it shows that Arabic, Turkish, Amazigh, Hebrew, and hybrid languages like Lingua Franca and Ladino coexisted within a complex social fabric. Arabic dominated religion and education, Turkish governed administration, and Amazigh persisted locally. The research concludes that Ottoman Algiers was a vibrant space of cultural synthesis where multilingualism became a hallmark of Algerian identity.
Challenges of judicial independence in Algeria
Investigating the concept of judicial independence in Algeria involves more than just examining a controversial issue; it requires an objective analysis of the relationship between the judiciary and the executive authority, represented by the President of the Republic, and the extent to which the judiciary is subordinate to the executive. Addressing the limitations of the judiciary is essential to justify the need for a relationship between the executive and judicial branches. To elaborate on these boundaries, it is essential to evaluate the effectiveness of the judicial system itself, including an assessment of its legal frameworks, as well as evaluating the judiciary from material and moral perspectives. Furthermore, it is important to evaluate the professionalism and independence of judges, who are a fundamental and active element in this equation.
The legal framework of Public-Private Partnership (PPP) contracts for building infrastructure projects, services and public utilities in light of Algerian and comparative law
Public-private partnership contracts are one of the most widely discussed topics in terms of implementation issues, as they represent a new mechanism adopted to address management challenges and to finance the public sector amid declining economic activity and scarce financial resources. This has led to a search for an effective approach involving the private sector, leveraging its scientific expertise, experience and capital. This approach is one of the solutions that should be adopted to foster economic development and build infrastructure projects that utilise advanced global technologies. Notably, Algerian legislation has not addressed partnership contracts in terms of either definition or regulation. This necessitates studying this new type of contract within the context of legal doctrine and comparative law. These partnerships are particularly significant in light of the shift towards the good governance of resources and the effective use of public spending. They also contribute to creating a more attractive investment environment by balancing the distribution of risks and returns between the parties.
Designing a test battery for health-related physical measurements as a tool for selecting students for sports teams
The sports selection process is a systematic, scientific endeavour with an objective foundation that considers athletes’ morphological, physiological, psychological and environmental aspects, with the aim of identifying individuals who are most compatible with the requirements of sports activities. Selection is based on physical and health measurements that predict an individual’s physical abilities and direct them towards the sports specialisation that best matches their potential. This process comprises integrated stages, including preliminary, specific, and qualifying selections, supported by leading scientific models such as the Gimbel, Drake, and Barr-Or models, which provide precise execution guidelines for selection programmes. Individual differences among athletes result from the interaction of genetic and environmental factors that determine structural and functional traits, directly influencing physical and psychological performance during training and competition. This article uses the example of a football player to highlight the essential qualities required for optimal performance, integrating physical, technical, and psychological requirements. Elements of physical fitness, such as endurance, muscular strength, speed and agility, form the basis for developing motor skills and enhancing overall sports performance. Effective sports selection integrates modern scientific knowledge and field application to ensure the identification and development of promising talent in a balanced training environment.
The regulation of space use under international law
Every legal system is based on principles that give it compulsory power in its application. Since space law is a branch of public law, it has helped establish several principles originally developed within space law that now fall under general international law. These principles may be of a special nature, i.e. they are specific to space law and not to other branches of public law. The international system has adopted several principles on which the organisation of outer space shall be based, in accordance with a system of equality that maintains international peace and security. Referring to General Assembly resolution No. 1962 of 13 December 1963 and the 1967 Space Treaty, we find the principles on which this Regulation is based.
Correspondences of Sulayman Basha al-Baruni to Sheikh Ibrahim Abu al-Yaqzan: A descriptive and analytical study
Suleiman Basha al-Barouni -the revolutionary leader and the literary historian- dedicated his life to kindling the spirit of determination for liberation of the Islamic world from the yoke of oppression and restoring its venerable dignity. His relations with the scholars of his era profoundly shaped his character and greatly enriched his knowledge. Among those with whom he closely engaged was his companion at the Qutb institute, Sheikh Abu al-Yaqdhan Ibrahim. Their relationship never ceased despite distance and exile. These correspondences were compiled by Sheihk Abu al-Yaqdhan in his work "The thought of al-Barouni and his eminent status" were later published. The collection offers profound lessons through letters that convey news of his general condition in exile and recall memories and events he exeperienced in M'zab. He also inquired about the scholarly life in M'zab and expressed his views on various academic and jurisprudentical matters. Moreover, it reflects his profound concern for the causes and affairs of the Muslim ummah. Thus, these letters constitute a rich source for elucidating al-Barouni's though and examing his methodology.
Evaluating the elements of the hotel marketing mix from the perspective of local and foreign tourists: A case study in three- and four-star hotels in Annaba, Algeria
The study aimed at identifying the marketing servicing in Algerian hotels, depending on the analyzing the impact of the mixed marketing, servicing on the satisfaction of tourists (Algerian and non-Algerian) in the three and four stars hotels. The study covers six hotels at Annaba and the suggested measurements model consist of 55 variables. The study was based on a questionnaire, 175 forms were distributed. The most important results of this study are doing feel a high degree of no satisfaction of the tourists in hotels on general, regarding the hotel services rendered to them. Based on these results, several recommendations are forwarded with the purpose of necessary marketing servicing program to develop services and keep competitive in Algerian tourism as a prerequisite for positive development.
Neural networks in environmental science: Forecasting CO2 emissions
The aim of the study is to analyze the performance of neural network models in predicting CO2 emissions across various regions, including major emitters such as China, the USA, the European Union, India, and Japan. Utilizing a dataset of carbon dioxide (CO2) emissions in the industrial sector from 2000 to 2022, the study employs three neural network models (LSTM); (RNN); (MLP); using Python for analysis. The results indicate that RNN consistently outperformed the other models, achieving the lowest mean square error (MSE) and root mean square error (RMSE). Country-specific analyses revealed significant challenges in India, where all models struggled, while RNN excelled in China and the United States. In contrast, Japan's LSTM model underperformed. Overall, CO2 emissions are projected to decline in India and China, driven by environmental policies and technological innovations, whereas emissions in the United States show only modest reductions. These findings highlight the importance of tailored forecasting approaches and effective environmental strategies for achieving sustainability.
International challenges for Algerian small and medium enterprises to find a common accounting language
This research aims to find out the requirements of disclosure of the financial information in the Algerian institutions in accordance with the Standard on SMEs international financial reporting, where the International Accounting Standards Board confirmed that the accounting of small and medium enterprises is different from other institutions, and that the full criteria developed for the large-sized enterprises, and it has been developing an international standard suitable for users of financial statements in the small and medium enterprises, as the financial accounting system in place in Algeria is derived from the full of international accounting standards, and applied in all institutions without classification. It has been confirmed by this study that some processing of accounting events modes according to the financial accounting system is not suitable for small and medium enterprises in Algeria This underscores the different nature of financial statement users in this kind of institutions for others, according to the positive perspective of the theory of accounting, which is working on an analysis of actual transactions the institution in order to determine the economic and social factors affecting on choice of a particular accounting policy,,,
Consumer protection mechanisms from misleading electronic advertising in light of Algerian Legislation
Advertising is an important tool in identifying the characteristics and features of products, attracting the attention of consumers, creating their desire, and directing their will to choose a specific product over competing products. However, advertisers often resort to misleading advertising that focuses on one or more elements of the product being advertised. This practice has become increasingly dangerous, especially with the digital transformation we are witnessing. This poses a serious threat to the interests of consumers. Therefore, it was imperative for the Algerian legislator to surround this practice with legal controls in order to regulate it and prevent it from being practiced in an unauthorized manner, to avoid violations and provide legal protection for consumers from misleading advertising.
Common Rights between neighbors a comparative study between Islamic Jurisprudence and Algerian Law
Neighborhood is an essential aspect of human social life, established by both natural disposition and divine guidance. This study examines the concept of neighbors and the common rights shared among them from the perspectives of Islamic jurisprudence and Algerian law. In Islamic law, neighbors are categorized based on proximity, faith, and kinship, with rights encompassing mutual assistance, tolerance, and continuous benefit. The Qur’an and Sunnah provide a comprehensive ethical and legal framework emphasizing justice, support, and coexistence. Algerian law, influenced by these principles, regulates neighborly relations through property rights, obligations, and limits on harm, while allowing flexibility in spatial boundaries and customary practices. The study further addresses shared rights, including the right of way, highlighting differences and complementarities between the two systems. Ultimately, Islamic and Algerian legal frameworks collectively offer a model for ensuring harmonious neighborhood relations adapted to contemporary social realities.
Work relationships and their impact on job performance
The study aims to shed light on work relationships and their impact on job performance through a case study of educational institutions in the camp. To accomplish this study, we followed a descriptive analytical approach and utilized interviews and observations as primary means of data collection on the subject of the study, The representative sample of the research community included 30 workers in educational institutions. Ultimately, the study reached several conclusions, the most important of which is that work relationships either positively or negatively affect the level of job performance of workers. The better the work relationships are based on solidarity, cooperation, and understanding, the higher the level of job performance; conversely, when work relationships are characterized by conflict and dispute, the level of job performance of the workers declines.
The fiscal implications and social effects of the tax exemption policy in the Algerian economy
The Tax Exemption Policy in Algeria significantly impacts both the fiscal landscape and social dynamics of the nation. This paper explores the policy's implications on government revenue, highlighting potential shortfalls and budgetary adjustments. Additionally, it examines the social consequences, including shifts in economic equity and access to essential services. By analyzing quantitative data and qualitative assessments, the study aims to provide a comprehensive understanding of how tax exemptions influence economic growth and social welfare in Algeria. This multifaceted approach underscores the necessity for balanced policy reforms that align fiscal responsibility with social equity.
Specialized commercial courts in the Algerian Legislation
Due to the nature and frequency of commercial disputes, the Algerian legislator has created specialized commercial courts since the judiciary is an effective pillar for their resolution. Similar to other comparative legislations, it was achieved through Law No. 22/13, amending the Civil and Administrative Procedure Code, Law No. 22/07 on judicial division, and Organic Law No.22/10 on judicial organization, which introduced specialized commercial courts to treat various commercial disputes.
Medical training in tlemcen reproducing social status and achieving social advancement
An individual's social, cultural, and professional background plays a significant role in shaping the social structures within society and contributes to the production of social and cultural values that ensure its survival and continuity. These backgrounds contribute to the creation of a set of values and practices that characterize students in medical school. Identifying the effects of the social, cultural, and professional backgrounds of students' families (educational level and nature of parents' professions) aims to understand how these backgrounds contribute to academic and professional success for medical students. Families in Tlemcen prioritize medical training for their children over other disciplines. Benefiting from the city's historical and cultural heritage, which made it a center for medical training during the Arab and Islamic period, medical education witnessed a remarkable revival after the establishment of the University of Tlemcen, in response to political and demographic factors, in addition to the aforementioned historical, cultural, and civilizational factors. This was further facilitated by the presence of many Tlemcen families who monopolized the medical profession and used it as a means of achieving social status.
Pre-trial acknowledgement: Between procedural competence and fair trial guarantees: A comparative study
This research project examines the mechanism of pre-trial guilty pleas, which is one of the legislative innovations adopted by the Algerian parliament in the Code of Criminal Procedure. The study aims to clarify the legal nature of this mechanism and distinguish it from other mechanisms, such as plea bargaining. The study also examines this mechanism within a comparative framework that includes American, English and French legislative models, considering the conditions for its application, procedural guarantees and its impact on the course of justice. The study focuses on the Algerian experience in terms of the legal basis for adopting this mechanism, as well as its practical objectives of reducing pressure on the judiciary and speeding up case resolution. The findings concluded that pre-trial acknowledgement is an effective means of rationalising criminal justice. However, it raises issues relating to the guarantees of a fair trial and the rights of the accused, necessitating a strict legal and judicial framework that balances speed and justice.
Management of interest rate risks in economic institutions
The study aims to present the various mechanisms and strategies that help economic institutions to cover interest rate risks resulting from sudden and unfavorable fluctuations in these prices, which affects the financial positions of these institutions, whether they are lenders or borrowers, and therefore some techniques and means must be used to reduce these risks. In this regard, we find the contracts negotiated in the consensual markets, which include contracts with fixed terms and optional contracts (CAPS, FLOORS and CALLARS), in addition to contracts negotiated in the regulated market, as is the case in the French international futures market, which includes a variety of products that guarantee coverage of interest rates in the currency Consolidated (Euro), this assortment mainly includes forward contracts and options for interest rates expressed in Euros, allowing economic institutions to manage and manage interest rate risks in an effective manner.
The impact of monetary policy and fiscal policy on economic growth in the Maghreb countries
This research investigates how fiscal and monetary policies influence economic growth across Maghreb countries — namely Algeria, Morocco, and Tunisia — during the period from 1991 to 2024. Using a panel data regression framework, the Hausman and Fisher tests indicated that the fixed-effects specification best fits the data, suggesting that each country retains distinctive structural and institutional features. After confirming the reliability of the model and the absence of econometric issues in the residual terms, the empirical findings show that fiscal policy exerts a positive but relatively modest and statistically significant influence on economic growth within the region. Conversely, monetary policy — proxied by the broad money supply — demonstrates no statistically significant relationship with economic growth. The estimates suggest that a 1% rise in government expenditure is associated with an approximately 0.0742% increase in GDP growth.
The separating religion issue from the State in Algeria during the colonial period: A reading of what El-Basa'ir Newspaper and the archival documents reported about the Hajj Ritual
This Study Examines the Issue of the Separation of Religion and State in Algeria during the French Colonial Era, Focusing on the Hajj Ritual as a Model of Religious and Political Interference. The Study relies on El-Basa'ir Newspaper as its Primary Media Source, in addition to the Official Archival Documents Issued by the Algerian General Government. The Study reviews the French Laws Separating Religion and the State, including the Laws of (1905/1907 CE). It also Discusses the Contradictions in the Application of these Laws in the Colonial Algeria, particularly with regard to Freedom of Religious Education, the Independence of Mosques, and the Sharia Law. It also Explains how these Laws were Part of the Colonial Policy to Control the Religious Affairs of Algerians and Empty Secularism of its Original Content when it Came to the Colonies. At the Level of the Hajj Ritual; The Study Reveals the Complex Organization of Voyages, whether by Land, Sea, or Air, including the Administrative Requirements, Medical Facilities, Transportation Companies, and Travel Costs. The Archival Documents and Newspapers also Demonstrate how the French Colonialism Used the Hajj Ritual as a Means of Surveillance and Preventing any Encounter that might Enhance National Awareness among the Algerians.
The educational values of time in the Holy Quran: An objective analytical study
This paper highlights an important subject in human life, frequently mentioned in numerous verses of the Holy Quran, which is inseparable from human lifespan — namely, the topic of time in the Quran. This article aims to emphasize the great status of time, in addition to its educational values that contribute to building the personality of the believing individual, affirming their responsibility towards time, and investing life’s moments in righteous deeds. The study also addresses the educational foundations established by the Quran in dealing with time and analyzes some Quranic models that highlight the value of time in the lives of the Prophets and the believers. The study concludes that time holds a magnificent status in the Quran because it is linked to human life; it is the field for righteous deeds that benefit the believer in this world, leading to a sound life, and its proper utilization benefits them in the Hereafter.
The educational experience among the scholars of M'zab and the association of Algerian Muslim Scholars: A comparative study between secondary education at Al-Hayat Institute and Abdul Hamid Ben Badis Institute
This Research Paper Examines the Educational Experience of Scholars from the M'zab Region and the Association of Algerian Muslim Scholars, by Comparing Al-Hayat Institute and the Abdul Hamid Ben Badis Institute at the Secondary Education Level. It also Aims to Analyze the Similarities and Differences between the Two Reform Experiences, and to Highlight the Role of Education in Preserving the Cultural and Religious Identity of the Algerian People. The Research Focuses on the Curriculum of Each Institute, showing that the Institute of Al-Hayat Balanced Religious Education with Modern Education. Meanwhile; The Abdul Hamid Ben Badis Institute Focused on Religious Sciences, alongside Rational and Social Sciences, in a More Organized Manner. It also addresses the Pedagogical Methods Used in Both Institutes, such as Direct Instruction, Group Discussions, and Cultural Activities, and How they Contributed to Developing Students' Intellectual and Moral Skills. The Organization of School Life and the Values ​​derived from Religion and Culture are also analyzed. Each Institution had its Own Internal Regulations that reflected its Reformist Vision and Promoted Discipline and Responsibility among the Students.
Challenges of legal security in the constitutional system: The problematic of the balance between legislative change and the stability of the legal system
Legal security is one of the essential determinants of the validity of any constitution and its ability to ensure the conditions of the rule of law and the protection of fundamental rights and freedoms. This security consists in the legal system’s ability to provide behavioral predictability for citizens and economic and political actors, and to guarantee a reasonable stability of the legal rules that regulate public and private relations. However, the contemporary challenges represented by the pace of technological change, security risks, the economic crisis, and social unrest have generated increasing pressures on constitutional systems for rapid legal amendment or new legislation often at the expense of the stability of the legal order. This article examines the constitutional structure of the concept of legal security in the context of contemporary transformations, and analyzes the core issue represented by the balance between the state’s need for rapid legislative renewal in response to political, economic, and social developments, and the constitutional system’s concern to ensure the stability of the legal order and the predictability of legal rules to protect fundamental rights and freedoms.
Money laundering as a mechanism for safeguarding the Algerian economy
Money laundering refers to the process through which large sums of illicitly acquired funds are transformed into seemingly legitimate assets that can circulate within lawful economic activities. This phenomenon generates severe economic repercussions, including the erosion of financial stability, reduced investment flows, and depreciation of the national currency against foreign currencies. In response to the growing complexity and transnational nature of money laundering, Algeria has adopted an active legal and institutional framework, ratifying several international conventions and enacting comprehensive domestic legislation aimed at curbing this financial crime. The present study seeks to examine the principal mechanisms established within Algerian law to combat money laundering and to assess their role as instruments for preserving the integrity and resilience of the national economy.
Corporate social responsibility of the Port of Béjaïa and its contribution to a sustainable Coastal City
Enterprises operating in complex and dynamic environments strive for high performance to create value for investors, customers, suppliers, employees, and all stakeholders, while ensuring a balance between economic growth and social and environmental responsibilities. One approach to achieving this balance is to reassess corporate performance by integrating environmental and social dimensions through voluntary practices. This study, in light of the increasing interest and new orientation of economic enterprises, focused on shedding light on one of the Port Enterprises in Algeria, which is the Port Enterprise of Béjaïa, as it has undergone significant transformations since 2000 that had an impact and repercussions on its economic, social, and environmental development. We sought, through this study, to clarify the role of the Port Enterprise of Béjaïa (EPB) in building a sustainable coastal city by adopting a corporate social responsibility (CSR) strategy, implemented through an integrated management system (IMS). Using a case study approach, it became clear to us that this system enabled it to achieve positive outcomes, including: (i) obtaining international certifications and establishing partnerships with the private sector domestically and internationally; (ii) developing an Algerian-Mediterranean multimodal transport network; (iii) contributing to regional development and planning.
The French plan to control southern Algeria: A reading of the colonial and missionary dimension in the Hoggar region
The French administration adopted a multi-dimensional strategy to impose its control over the Hoggar region, ranging from direct military force, economic domination, and administrative and political influence, to the cultural and missionary dimension through which it sought to influence education and local customs and to prepare society to accept French domination.
The environmental dimension in the strategies of startups as a tool for activating the green economy
Startups represent one of the main challenges that the Algerian government has set for itself in its efforts to reduce the country’s dependence on the hydrocarbons sector. These emerging enterprises serve as a key driver in the transition from a traditional economy to a cleaner and more sustainable one, through innovations that focus on providing creative solutions addressing environmental damages or mitigating the negative impacts of economic activities on the environment. The ultimate goal is to protect the environment while promoting clean economic growth—an objective that major world economies are also striving to achieve. Within Algeria’s broader efforts to align with global economic policies, the country is witnessing growing attention to environmental sustainability through the establishment of a legal and institutional framework designed to support startups in achieving a sustainable green economy.
The contribution of information systems to rationalizing investment decisions in construction and real estate projects: A case study of Algerian construction, public works, and real estate firms (2000–2016)
This paper investigates the contribution of information systems to rationalizing investment decisions in construction and real-estate projects, focusing on Algerian enterprises operating in the construction, public-works, and real-estate sectors between 2000 and 2016. Information systems have become indispensable instruments for modern organizations, enabling accurate data processing, risk assessment, and evidence-based decision-making. Despite the growing importance of digital transformation, the integration of information systems into strategic investment processes remains limited across many developing economies. Using a mixed theoretical–empirical design, the study employs a descriptive–analytical methodology and analyzes data collected through a structured questionnaire distributed to 30 firms. Statistical analysis using XLSTAT reveals that, although most firms possess adequate technological infrastructure (mean = 3.38), the effective use of information systems in investment-decision rationalization remains moderate (mean = 2.88). The findings highlight a transitional stage in which firms are aware of the importance of digitalization but have not yet achieved comprehensive integration between technological resources and managerial decision-making. The paper contributes to the literature on information-system effectiveness in emerging economies and offers practical recommendations for strengthening digital governance, enhancing decision quality, and improving the alignment between technological and strategic planning.
Legal protection of the child of unknown parentage: Between Algerian legislation and international conventions
There is no doubt that among the important topics that impose themselves in the area of law is the question of protection the child of unknown parentage, which has received varying degrees of attention and care in national legislations and international conventions. This necessitates research and shedding light on the issue of legal protection concerning this child, whether in Algerian legislation or in international conventions.
The impact of perceived product quality and advertising on consumer purchasing behavior: A comparative study of leading foreign smartphone brands in the Algerian market
This study aims to examine and analyze the impact of perceived product quality and advertising on consumer purchasing behavior in the Algerian smartphone market. A comparative analysis was conducted among the three leading foreign smartphone brands most prevalent in Algeria: Samsung, Redmi, and Oppo. The study adopted a quantitative analytical approach, and data were collected through an online questionnaire distributed to a large-scale sample of over 1,900 respondents from various regions of Algeria between 2023 and 2025. The data were analyzed using SPSS (version 26) through multiple linear regression analysis to assess the strength and direction of relationships between variables. The results revealed that both perceived product quality and advertising have a positive and statistically significant impact on purchasing behavior, with the model explaining between 33.9% and 37.2% of the variance across the three brands. Moreover, the influence of perceived product quality was found to be stronger than that of advertising, reflecting the increasing awareness of Algerian consumers and their ability to distinguish between promotional appeal and actual product value.
The importance of previous studies and some of the most important criteria for their contemporary methodological classification: A general epistemological introduction
This article explores the epistemological and methodological significance of previous studies within the framework of scientific research, emphasizing their essential role in defining, refining, and contextualizing research troubles. It proclaims that reviewing existing literature is seldom a procedural step but a foundational intellectual activity that enables researchers to situate their work within a continuum of accumulated knowledge. The study debates the definition, classification, and methodological use of research sources and references whether traditional, electronic, or field-based, and also highlights their role in identifying research gaps that drive innovation and originality. Through an analytical and critical approach, the paper presents various methods for classifying previous studies, including chronological, thematic, and methodological approaches, each reflecting a distinct dimension of the research gap (temporal, thematic, or methodological). It further examines the debate between Arab and Western academic traditions regarding the inclusion of previous studies within either the methodological or theoretical framework of research.
Contribution of legislative infrastructure for participative banking to activating real financial inclusion in Algeria
This study aims to explore the extent to which the legislative structure of Participative banking contributes to real financial inclusion in Algeria. Most previous literature has focused on studying the positive impact of Participative banks on financial inclusion. The study contributed to uncovering the key to expanding the concept of Participative banking through legislation based on the availability of guarantees for all parties involved in financial transactions, particularly Regulation No. 18-02, Regulation 20-02, and the Monetary and Credit Law 23-09. The study demonstrated how these laws contributed to expanding the scope of real financial inclusion (deposits), given the extensive exploitation of these laws by private banks in terms of the number of branches and even the percentage of financing in the form of deposits. It was found that there is a significant correlation between bank deposits and the size of branches, reflecting the interconnectedness, responsiveness, and widespread use of all available Participative banking services, thus achieving the goal of real financial inclusion through the legislative infrastructure.
Analyzing the relationship between the quality of accounting disclosure and the mitigation of tax risks in economic enterprises: A case study
This study aims to analyze the relationship between accounting disclosure and the mitigation of tax risks, with the overarching objective of enhancing the credibility and transparency of financial reporting. The paper begins by presenting the theoretical and conceptual framework of both accounting disclosure and tax risks, clarifying their key principles and the potential interconnections between them. It then proceeds to an empirical investigation that examines the impact of accounting disclosure practices on reducing tax risks within the practical accounting environment. The findings reveal that compliance with appropriate and comprehensive accounting disclosure requirements significantly contributes to mitigating tax risks and enhances the reliability and informational value of financial reports. This, in turn, supports more informed decision-making by various stakeholders.
The ontological and phenomenological dimensions of the concept of environment in questioning thought in Martin Heidegger
Martin Heidegger expressed a dual concern with the concept of the environment in his inquiry into the meaning of thought. He approached this through a phenomenological analysis and an ontological interpretation that together reveal the environment's role in the ontological constitution of being—a being that is always defined within a specific world. In its effort to affirm existence, being emerges from the lived world, which sets the parameters for the awareness of being. Each subject, in turn, defines its environment as a mode of thinking. Thus, the environment of thought becomes the secure path through which the subject moves toward being. In this sense, thinking becomes a kind of geography from which the subject derives its existence and realises its actual fulfilment.
Educational and pedagogical challenges in the Arab world
Nations that are educationally and pedagogically backwards are, by necessity, socially, culturally, economically, and civilisationally backwards, and their morals are in decline. Since morality is one of the fundamental pillars of building and advancing nations, education constitutes the principal means of teaching morals, rooting them deeply, and applying them within the conduct of both the individual and the community. Moreover, it stands as one of the essential foundations of construction, renaissance, and civilisation. Indeed, morality is inseparable from education because, through education, humankind has transmitted ethics, values, knowledge, art, law, and culture throughout history. A revolution in education must accompany a cultural, moral, and economic renaissance in the Arab world. As we plan to reform education and pedagogy in our countries, we must design a project that clearly defines the ultimate purpose of education, the means and methods enabling us to attain that purpose, and the foundational basis for the reform process while establishing the vision, mechanism, tools, and methodology. The foundation of renaissance, development, and progress in any nation is not merely economic growth and military strength but, above all, education and pedagogy.
Universalism in Habermas (A reading in the light of the Kantian Horizon)
The concept of universalism is among the important notions that have occupied human thought since its Greek age, embodied in the attempts of Plato and Cicero and accompanying the course of modern philosophy beginning with Kant, for whom universalism represented an expression of individual moral reason grounded in duty and goodwill. Although it took the form of salvation in an age crowded with materialities, it nevertheless remained imprisoned within its formal world, as the course of modernity revealed a profound paradox between, on the one hand, universal aspiration and, on the other hand, a stricken, noncommunicative reality. On the basis of this critique, Habermasian pragmatics emerged as a dialectical overcoming that does not abolish the Kantian striving to find a universal ethics, provided that it is founded on argumentation and communication rather than individual isolation. Hence, Habermasian universalism is a critical extension of Kantianism, leading it from narrowness to participation and from abstraction to concrete realisation. Accordingly, it is impossible to understand Habermas's communicative project outside its Kantian context, which constitutes its philosophical foundation.
Electronic monitoring and its role in the effective social reintegration of prisoners in light of Law No. 18-01
Reforming and modernizing the justice sector requires a strong focus on prisoners and a shift in punitive policy to allow for the actual implementation of judicial reform. The judge’s role is no longer limited to sentencing punishment but extends to seeking reform, rehabilitation, and social reintegration of inmates, through alternative methods that help reduce the harms of custodial penalties. Electronic monitoring aims to shift punitive policy from its traditional reliance on deprivation of liberty to the use of modern technology as an alternative punishment carried out outside the confines of penal institutions, regardless of their classification. This shift ensures the realization of contemporary criminal justice policy, which seeks to reform and rehabilitate the convicted person, ultimately reducing recidivism and assisting the individual in becoming a productive member of society.
Toward sustainable tourism development for archaeological landmarks in Algeria
Tourism in the modern era is considered one of the most important industries in the world. Many countries have become attracted to developing their tourism resources by relying on tourist attractions, especially those of heritage value. There is a close relationship between the urban design of heritage areas and the tourism sector, as sustainable development works to preserve the historical and cultural identity that expresses the civilizational and cultural roots of society. Algeria, for its part, is rich in many archaeological landmarks classified by UNESCO as World Cultural Heritage sites. Through this article, we aim to highlight Algeria’s interest in enhancing the contribution of archaeological landmarks to the development of its sustainable tourism by establishing a long-term development strategy. This, in turn, reflects the concern for tangible cultural heritage and its rational management — a historical and developmental requirement linked to providing the proper and necessary foundations for sustainable tourism development.
The effectiveness of teaching methods in the learner's academic achievement
This research aims to study the impact of various teaching methods on learners' academic achievement, with a focus on evaluating the effectiveness of these methods in improving students' academic performance. Based on the basic premise that choosing appropriate teaching methods has a significant impact on developing students' cognitive understanding and enhancing their analytical and applied abilities, the research also addresses several common teaching methods, including traditional teaching, active learning, cooperative education, and project-based learning. Relying on the descriptive analytical approach and some previous studies related to the topic, he reached a set of scientific recommendations.
The customary marriage and the issue of proving it: A comparative study
Some believe that Customary Marriage may be a Solution to some of the Problems Facing Young People. Others; However; Believe that this Type of Marriage Leads to Several Social, Humanitarian, and Psychological Problems. Therefore; The Personal Status Laws in Arab and Islamic Countries, including the Algerian Family Law, Stipulate the Necessity of Registering Marriage Contracts and Recording them in the Civil Status Registers and Official Departments, for Practical Purposes that Protect Rights from being Lost. However; Some Individuals overlook this Procedure and Enter into Customary Informal Marriages without Registering them. This is a Social Phenomenon that is Increasing Day by Day, raising Legal and Practical Problems regarding the Issue of Proving such Marriages.
The effect of using both immediate and delayed feedback on learning the passing skill in basketball: A field study on male middle school students (12–14 years old) in Bougardoun Yamina, Fkirina, Oum El Bouaghi
This study investigated the effect of providing immediate and delayed feedback on the acquisition of passing skills in basketball among middle school students aged 12 to 14. The researchers employed an experimental method suitable for the nature of the study, utilising a control group and two experimental groups. The study included 27 students, who were divided equally into three groups. A skill test was used to collect data. The researchers found statistically significant differences in the pre-test and post-test measurements for learning the passing skill, favouring the post-test. They also concluded that the group that received immediate feedback achieved the highest level of motor learning of the passing skill in basketball.
The legal framework for establishing private sports academies in Algeria: Between theory and practice
This article aims to study the legal framework that regulates the establishment of private sports academies in Algeria, by analysing applicable legislative and regulatory texts, and demonstrating their effectiveness in promoting an entrepreneurial approach to sports. The researchers adopted a descriptive analytical approach, comparing relevant laws and executive decrees with the reality of field practice. The results showed that, although the Algerian legal framework provides an important regulatory base, it still lacks effective implementation mechanisms that keep pace with economic and sports transformations. The study concludes that legislation specific to sports institutions needs to be developed and that administrative procedures must be simplified to encourage sports investment. This will ensure the integration of roles among the relevant sectors and achieve sustainable development in the sports field.
Self-confidence and its relationship with parenting styles among a sample of high school students in the Libyan Society: A field study
The present study aimed to investigate the relationship between self-confidence and parenting styles among a sample of high school students within Libyan society. The sample comprised (111) participants, including (58) male and (53) female students. The descriptive approach was employed for the study. The Al-Sharifain (2008) Scale for Parenting Styles was utilized, alongside the Self-Confidence Scale developed by Sidney Shrauger (1980) and translated and standardized by Mohammed Adel Abdullah. Both instruments demonstrated adequate validity and reliability. To achieve the study’s objectives, several statistical techniques were employed, including the paired sample t-test, Kruskal–Wallis test, Mann–Whitney test, Pearson correlation coefficient, Cronbach’s alpha coefficient, as well as percentages, frequencies, and various measures of central tendency and dispersion. The results revealed a positive correlation at the (0.01) significance level between both paternal and maternal parenting styles and self-confidence. Furthermore, statistically significant differences were observed at the (0.000) level between the arithmetic means of the overall parenting styles scale and the self-confidence scale and their hypothetical means, in favor of the arithmetic means. However, no statistically significant differences were found at the (0.05) level between respondents’ scores on both scales based on educational or family background variables.
The impact of tax revenues on the general budget in Algeria during the period 2018-2024
This study aimed to clarify the role of tax collection revenues in supporting the general budget of Algeria during the period 2018-2024, as it witnessed a continuation and an increase in the deficit for the study years, and the descriptive and analytical approach was relied on to reach results that reflect the phenomenon under study, the study concluded the importance of the role played by tax collection in supporting the general budget during the study years, as it shows the persistent and worsening deficit and the inability of oil collection to provide all revenues to the budget, especially at times of low oil prices in international markets.
The role of socialisation institutions (Family) in reducing deviant behaviour among women
This study reveals the significant and leading role of the family in the proper socialisation of individuals, particularly women. Fulfilling its educational, developmental and guiding roles is crucial for the family to protect women from deviance and crime, enabling them to become positive and upright individuals who can face challenges and achieve their aspirations. The family is essential in building a strong, cohesive, sophisticated and prosperous society.
Legal protection for consumers of real estate acquisitions within real estate development contracts: an analysis of the current protection and prospects for reforming the specialised legal system
Protecting consumers who acquire real estate within the framework of real estate development contracts is of great importance, given the growing significance of real estate development formulas and contracts in Algeria. This necessitates exploring all the guarantees provided by general and specialised legal rules for consumers in this field. It also requires us to deduce the reasons for reforming this legal system in order to identify shortcomings in the way legal rules ensure effective protection for real estate buyers within real estate development contracts. Therefore, it is important to highlight areas for reform within this system to enable the legal framework to better protect society through real estate development contracts.
From safety nets to springboard: architecting a social and economic security system for an inclusive future
This report provides a comprehensive analysis of social enablement in India, examining its constitutional foundations, economic debates, and practical implementation through national and state-level welfare schemes. It evaluates their socio-economic impact, fiscal sustainability, and role within the political economy, navigating the contentious “freebies” versus welfare debate with a clear analytical framework. The analysis reveals a complex landscape of significance in poverty reduction, improved health and social indicators juxtaposed with persistent challenges of fiscal strain and implementation gaps. The report concludes by offering a strategic roadmap to transform India's fragmented welfare architecture into an integrated, resilient, and empowering system, capable of supporting the nation's ambition to become a developed economy by 2047 with inclusivity and sustainable prosperity.
Factors influencing the flexibility of fertility theories
Fertility ideas, especially ones tied to how populations shift over time, try to make sense of birthrate changes in different places and eras. Still, their usefulness shifts depending on economic, cultural, or system-based settings. Here’s a look at what shapes how stretchable - or adjustable - these fertility concepts really are, pulling from studies in both Western and Arab regions. The point? Forces like social structure, beliefs, and organizational setups together shape whether such models hold up where they’re used.