الرقابة الجبائية كأداة لمحاربة التهرب والغش الضريبي
خطاب الهروشي, رشيد محمد, زاوي لخضر
كلية العلوم الاقتصادية والتجارية وعلوم التسيير-جامعة عبد الحميد بن باديس مستغانم · الجزائر
خطاب الهروشي, رشيد محمد, زاوي لخضر
كلية العلوم الاقتصادية والتجارية وعلوم التسيير-جامعة عبد الحميد بن باديس مستغانم · الجزائر
دكار أحمد, محمد الأمين دلال
كلية الآداب واللغات-جامعة أبو بكر بلقايد - تلمسان · الجزائر
تجربة الشاعر الشعرية هي تجربة واضحة الأسس، فهي قائمة على علاقة تقابلية بين الذات والآخر، حيث كانت للشاعر حالات نفسية متغيرة ومتباينة بسبب الصراع الذي كان بين الذات والآخر. ومن مؤشرات هذا التغير والتباين بروز مجموعة من الحالات النفسية كالحزن والفرح والغضب، وهذه الحالات النفسية للشاعر كانت ترتبط ارتباطا وثيقا بالآخر، فكلما اختلف شكل الآخر اختلفت ذات الشاعر، وهذا السبب أدى إلى ترك أثره على شعر الشاعر وإبداعه.
Jasim Juma Omar, Paul Gardiner
كلية إدارة الأعمال والقانون-الجامعة البريطانية في دبي · الامارات
The following paper aims to explore the effectiveness of the Knowledge Management (KM) employed in the case of ABC Data Clearing House through the implementation of a high performance KM systems and the subsequent effect on the business environment. However, the concentration of the paper will be on the concept of Knowledge Management System (KMS) followed by the importance of applying knowledge management and knowledge management practices. Semi-structured interviews will be used as a main methodology for collecting data among the Organisation. Also, different KM techniques and technologies will be used in the KM concepts such as a mentorship program and video conferencing. Furthermore, the findings and discussion will focus and study the challenges faced by the organisation and the viable solutions to the organisation presented in the form of KM systems and the benefits. However, the concentration will be on the main challenge which is using KMS more effectively than other competitors do. Experiences of other organisations and companies are also included in different organisations. These experiences were analyzed to investigate the effect of KM of work performance in their companies. The research is also including some recommendations on applying a successful KMS and the advantages of using the technology as one of the best practices to capture the market. Finally, conclusions are drawn based on the discussed topics.
احمد سعيد سيف, امانات علي
كلية العلوم الزراعية والبحرية-جامعة السلطان قابوس · عمان
Freshwater carp and tilapia are the dominant groups of fish produced by aquaculture.Compared with marine fish, the body lipids of freshwater fish generally contain lower levels of nutritionally beneficial long chain n-3 polyunsaturated fatty acids (PUFA), including eicosapentaenoic acid (EPA) and docosahexanoeic acid (DHA). With current interest in the quality and health benefits of fish to consumers, recent attention has focused on the origins and amounts of long chain fatty acids in various farmed freshwater species and on the effects of diet and farming methods on fatty acids content. In the present study, the total lipid and fatty acids content of semi-intensively farmed, Genetically Improved Farmed Tilapia (GIFT) strain (Oreochromis niloticus) was examined and the fatty acids content of both natural and supplemented feeds was determined. Analytical results from commercial feed revealed n-3 PUFA levels of 1.9% of total fatty acids. Plankton samples contained similar total amounts of n-3 PUFA (2.0% of total fatty acids) whilst dorsal muscle (fillet) samples contained 4.8% of total n-3 fatty acids. These results indicate that n-3 PUFA accumulate in muscle lipids. The amounts of EPA and DHA in the dorsal muscle samples were 0.9 and 2.9% of total fatty acids respectively. These values exceed those reported elsewhere for Nile tilapia grown in intensive culture systems with no access to natural food and provide further evidence of the key role of plankton as a dietary source of n-3 PUFA.In a second experiment red hybrid tilapia (Oreochromis sp.) were fed isonitrogenous and isoenergetic diets containing 0, 4, 8, and 12% cod liver oil, substituted against corn oil, with n-3/n-6 ratios of 0.1, 0.2, 0.6 and 1.0 respectively. After feeding triplicate groups, each of 20 fish, for 10 weeks no significant differences were seen in weight gain, specific growth rate, feed conversion ratio, protein efficiency ratio, condition indices, whole body or fillet proximate composition. Significant (P < 0.05) differences were however seen in the fatty acids content of dorsal muscle. There was evidence of selective retention of DHA in the dorsal muscle, where levels significantly exceeded dietary levels.The retention of EPA was low in all dietary groups but was significantly higher in the diet containing 12% cod liver oil. There was no evidence from this study of accumulation of arachidonic acid in the dorsal muscle of treated fish. This has recently been linked to potential production of undesired eicosanoids in some farmed tilapia. The significant decreases in linoleic acid in dorsal muscle samples, as dietary corn oil was reduced, and increase in total n-3 PUFA and DHA contents as dietary cod liver oil was increased, indicate the potential to modify favorably n-3/n-6 ratios of fatty acids in tilapia fillets by dietary manipulation. These ratios increased from 0.1 (fish fed 0% cod liver oil) to 1.44(fish fed 12% cod liver oil).These results illustrate the contribution of plankton, in the diets of fish farmed in 'green water' systems, to the n-3 PUFA content of tilapia filets. The feeding and growth experiments conducted with red hybrid tilapia provide further evidence of the potential to increase the n-3 PUFA content of tilapia fillets by increasing dietary n-3 PUFA sources.
Hamzaoui Wissam , Madi Abderrahim, حفصة قاضي
كلية العلوم الطبيعية والحياتية-جامعة عبد الرحمان ميرة - بجاية · الجزائر
L'utilisation croissante des pesticides a suscité des préoccupations quant à ses conséquences sur la santé humaine et l'environnement, notamment les lombricidés essentiels à la santé des sols, sont particulièrement vulnérables aux effets des pesticides. L'objectif principal de ce mémoire est de fournir une synthèse bibliographique des recherches effectuées sur l'impact des pesticides sur les vers de terre, en se concentrant sur les études basées sur des bio essais de toxicité, ont montré que le degré de cette dernière est classé selon les familles chimiques. Les organophosphorés, les carbamates et les Néonicotinoïdes semblent être les familles les plus toxiques dont la plupart sont des insecticides qui ont un effet neurotoxique en inhibant l’acétylcholinestérase induit à la mort de l’animal, ils affectent aussi la reproduction, la croissance et le comportement du ver de terre. La recherche en littérature montre que les insecticides ont des effets négatifs plus marqués sur les espèces de vers de terre étudiées que les herbicides et les fongicides qui semblent moins toxiques.
E. Ait Mokhtar, Faycal Takhedmit, Azeddine Zatout, R. Laggoune
كلية التكنولوجيا-جامعة عبد الرحمان ميرة - بجاية · الجزائر
La complexité de plus en plus croissante des systèmes industriels, ajoutée auxcontraintes liées à la compétitivité et au respect de la réglementation et de l’environnement, impose à la communauté scientifique à chercher des solutions nouvelle et originales pour plus de performance pour ces systèmes.Ce travail a pour but d’optimiser le plan de maintenance préventive d’un systèmecomplexe par les réseaux bayé siens, appliqué à une turbopompe.Ce travail propose un passage de l’arbre de défaillance à un réseau bayé sien, puispropose de calculer le taux de défaillance du système, et propose un modèle de maintenance préventive périodique avec réparation minimale à la défaillance, qui intègre l’efficacité de la maintenance en considérant un apport différent d’une intervention préventive à une autre, avec une amélioration au système à chaque action.En fin, ce travail propose une optimisation de la fonction des coûts, sous contrainte dela disponibilité dans le but de définir le nombre de cycles de maintenance préventive avant le renouvellement de l’équipement.
أسماء بن خليفة, أمحمد قدوري, يمينة بختاوي
كلية العلوم الإنسانية والاجتماعية والعلوم الإسلامية-جامعة أحمد دراية - أدرار · الجزائر
تهدف هذه الدراسة الى معرفة العلاقة بين اضطراب تشتت الانتباه المصحوب بفرط النشاط الحركي وعسر الكتابة لدى تلاميذ السنة الثالثة والرابعة ابتدائي وذلك بالإجابة على تساؤلات البحث وهي:- هل توجد علاقة بين اضطراب تشتت الانتباه المصحوب بفرط النشاط الحركي وعسر الكتابة لدى تلاميذ السنة الثالثة والرابعة ابتدائي؟- هل توجد فروق ذات دلالة إحصائية بين الذكور والإناث في اضطراب تشتت الانتباه المصحوب بفرط النشاط الحركي؟- هل توجد فروق ذات دلالة إحصائية بين الذكور والإناث في عسر الكتابة؟ تم الاعتماد في الدراسة على المنهج الوصفي، وبلغت العينة 76 تلميذ وتلميذة من الطور الابتدائي لابتدائية ابي داود ببوفادي، وتمت المعالجة الإحصائية عن طريق برنامج SPSS وتمت مناقشة نتائج الفرضيات اعتمادا على معلومات نظرية ودراسات سابقة.
ايمان راشد علي, زهور الخنجاري
كلية العلوم-جامعة السلطان قابوس · عمان
The reality of educational institutions structures partially changed as a result of the introduction of technological initiatives. Both Massive Open Online Course (MOOC) and Modular Object-Oriented Dynamic Learning Environment (Moodle) became essential mechanisms in the field of higher education, which made the main goals of these initiatives to be the student learning to improve their new kind of knowledge. It should be noted that the main purpose for the introduction and implementation of MOOC in universities and institutions of higher learning was to provide educational opportunities to a wider audience; it has thus become a symbol of the agenda of many universities that seek to develop the educational process in a sustainable manner. Recent researches suggest that universities investing in these courses help lead innovation in teaching and learning and focus on the development of a good education and a mechanism for the application of these courses. Because of growth of the MOOC community and the increase in the number of courses available online, the amount of shared information is massive. There is a need for cloud computing as a platform to offer support to MOOC. Furthermore, the concept of MOOC with cloud computing provides a cost effective solution to increase the efficiency and availability of the current MOOCs. Moreover, cloud computing provides several other advantages besides reducing cost. This new technology will increase the reliability of MOOC services and offer high computing facilities for research and teaching. The main objective of this research is to propose a framework that uses cloud computing to deliver connectivity and the interaction of cloud computing in MOOCs. The proposed framework is expected to enhance the existing E-learning systems to meet incremental increases in learners’ needs and expectations. This study makes further contributions by integrating the features of MOOC beside Moodle in Sultan Qaboos University (SQU) to enhance traditional learning. Also, it defines the interaction procedures between the proposed framework layers. Finally, it will implement this framework by using cloud computing technology and Moodle that will show how to perform each layer and what will be done in it. In addition, the evaluation of this framework is conducted by three case studies on students and instructors in SQU to measure their awareness of MOOC if it is implemented in the near future.
Nermine Mohammed El-Mufti, غازي غيث
الجامعة الأمريكية في بيروت · لبنان
Advisor: Dr. Ghazi Ghaith, Assistant Professor, Education – Members of Committee: Dr. Mary Ghaleb, Assistant Professor, English Dr. Hussein Yaghi, Assistant Professor, Education.;Research in the field of language acquisition reveals that error analysis
وليد عطاالله عيسى
جامعة ديالي · العراق