المستودع الرقمي · Dépôt institutionnel
جامعة عمّار ثليجي – الأغواط
Université Amar Telidji de Laghouat
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Recent Submissions
Item type:Item, مسطار في فقه العبادات(2026) بوفاتح الطيبItem type:Item, Plant Genetic Improvement(2026) BOURAKNA ZinebItem type:Item, Méthodologie de Recherche(2026) Zineb BOURAKNAItem type:Item, اهم الفوارق المتعلقة بالتثبيتات المادية بين النظام المحاسبي المالي(Bibliothèque Centrale-Université Amar Thlidji -Laghouat, 2017) محمد مباركي; د. إبراهيم بورنان أستاذ محاضر _أ_ جامعة الأغواط مقرراThis comparative analysis study aims: to identify the most important differences between the financial accounting system and the International Accounting Standards, to determine the dimensions of the problem of diversity in the accounting practices used and finally to analyze and evaluat etheir impact on the quality of the financial statements. This study will do so by answering the following question: Is there a harmonization between the financial accounting system and the international accounting standards in the accounting treatment of tangible assets? What is the impact of the differences on the quality of the Financial Statements issued by DML, Laghouat, a subsidiary of The Oil and Gas Algerian company Sonatrach To answer these questions, the study focused on the case of DML, specifically during the period from 2009 to 2014. The study concluded that:The Algerian government did not meet all international standards, but adapted some services to the national interest, reducing the number of options granted to the accounting treatment of tangible assets and it did not take into account the qualitative characteristics included in the new international conceptual framework for 2010, both of which affected the quality of the financial statements Algerian company . In light of the results of the study, were commend: narrowing the gap in accounting practices as well as developing and reforming other sectors, taking into account the requirements of sustainable development and ensuring the development of academic and vocational curricula. Keywords: Tangible Assets / Financial Accounting System / The international Accounting Standards /TheItem type:Item, ادارة الموارد البشرية المعاصرة في ظل التغيير بعد استراتيجي(Bibliothèque Centrale-Université Amar Thlidji -Laghouat, 2016) عبد الرؤوف عزالدين; كمال رزيق مقرراThe contemporary human resources management is considered the most effective function of the foundation under the change as it is the common factor between all sections and parts of the enterprise, it is the direct responsible for the various activities related to human resources Any change affects the part of the institution would interact with the administrative unit either influence or impact , which necessitates the adoption of a set of different strategic practices related to the progress of the enterprise or the formation , development and the preservation of human resources. In addition to those practices which seek to achieve social and legal requirements of human resource within the foundation within the framework of a change management philosophy adopted by the institution. There is no doubt that the practice of the previous practices linked to the success or failure of the strategy change. Based on the foregoing, the problem addressed in this thesis is what is the nature of the relationship between the strategic practices of human resource management and the process of change. Keywords: contemporary human resources management, change, change management, strategy.