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إمكانية تطبيق معايير تدقيق نظم المعلومات البيئية المحاسبية الجزائرية
(جامعة غرداية, 2026-04-26) تلي، ناصر
Recent developments in information systems have necessitated the establishment of an accounting environment capable of adapting to their requirements, as information systems represent an integrated and comprehensive framework for processing information. These developments have imposed new challenges on the auditing profession, making the use of information systems in audit processes inevitable. In response, Algeria has undertaken a series of reforms aimed at modernizing its accounting system. This study aims to examine the feasibility of applying Information Systems Auditing Standards within the Algerian accounting environment. The theoretical framework addresses the concept and importance of information systems, which have become a strategic priority for organizations due to their role in providing timely, secure, and reliable information. Accordingly, the study emphasizes the necessity of protecting these systems against cyber risks and threats through the adoption of recognized information systems auditing standards such as ISACA, ISO/IEC, COBIT, NIST, ITIL, ISSAI, INTOSAI, PCI DSS, and ITAF. The study also analyzes the main determinants of the Algerian accounting environment, including economic, political, legal, and educational and training factors, in addition to reviewing Algerian auditing standards. Empirically, a questionnaire was administered to a sample of academics and professionals in the fields of accounting and auditing in Algeria to assess their perceptions regarding the applicability of information systems auditing standards and to test the research hypotheses. The findings reveal that despite the relative readiness of the Algerian accounting environment in terms of technical and professional factors, the political factor remains a major constraint to the effective implementation of information systems auditing standards. Political barriers, along with issues related to national stability and international relations, limit the ability of the accounting profession to keep pace with contemporary developments
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مصادر الطاقات المتجددة ودورھا في تحقیق التنمیة المستدامة في الجزائر دراسة قیاسیة
(جامعة غرداية, 2026-01-18) محمد ،يوسفي
دف هذه الدراسة إلى تحديد دور مصادر الطاقات المتجددة في تحقيق أبعاد التنمية المستدامة في الجزائر، 􀁉 خلال المدة الزمنية من سنة 1990 إلى سنة 2022 ، و باستعمال نموذج الانحدار الذاتي للفجوات الزمنية الموزعة لتحليل التكامل المشترك بين المتغير المستقل إنتاج الطاقة المتجددة والمتغيرات نصيب الفرد من إجمالي ARDL الناتج المحلي، وانبعاثات غاز ثاني أكسيد الكربون، ومؤشر التنمية البشرية، تم تقدير ثلاثة نماذج يمثل كلها منها بعدا من أبعاد التنمية المستدامة، البعد الاقتصادي والبعد البيئي والبعد الاجتماعي. أن إنت اج الطاقة المتجددة له تأثير إيجابي ومعنوي إحصائيا على ARDL تشير نتائج تقدير نموذج نصيب الفرد من إجمالي الناتج المحلي في المدى القصير ، وتأثير سلبي ومعنوي إحصائيا على نصيب الفرد من إجمالي الناتج المحلي في المدى الطويل، كما أن إنتاج الطاقة المتجددة يساهم في تخفيض انبعاثات غاز ثاني أكسيد الكربون في الجزائر خلال المدى القصير، و لإنتاج الطاقة المتجددة تأثير موجب ومعنوي إحصائيا على مؤشر التنمية البشرية في المدى القصير،كما تشير النتائج إلى عدم وجود تأثير معنوي إحصائيا لإنتاج الطاقة المتجددة على انبعاثات غاز ثاني أكسيد الكربون ومؤشر التنمية البشرية في المدى الطويل خلال فترة الدراسة.This study aims to determine the role of renewable energy sources in achieving the dimensions of sustainable development in Algeria during the period from 1990 to 2022. Using the Autoregressive Distributed Lag (ARDL) model to analyze the cointegration between the independent variable (renewable energy production) and the variables (per capita GDP, CO2 emissions, and the Human Development Index), three models were estimated, each representing a dimension of sustainable development: the economic, environmental, and social dimensions. The results of the ARDL model estimation indicate that renewable energy production has a statistically significant positive impact on per capita GDP in the short term and a statistically significant negative impact on per capita GDP in the long term. Renewable energy production also contributes to reducing CO2 emissions in Algeria in the short term and has a statistically significant positive impact on the Human Development Index in the short term. However, the results indicate that renewable energy production has no statistically significant impact on CO2 emissions or the Human Development Index in the long term during the study period.
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Réduction des endomorphismes
(2025) MERABET Brahim
Les notions d’applications linéaires et de matrices occupent une place centrale en algèbre linéaire. Elles constituent des outils incontournables aussi bien pour les mathématiques pures que pour les sciences appliquées : analyse numérique, traitement du signal, mécanique, physique quantique, économie ou encore informatique. La puissance de ces concepts réside dans leur capacité à traduire des situations complexes en un langage algébrique simple et manipulable. Une application linéaire est, avant tout, une transformation qui respecte la structure vectorielle : elle conserve les combinaisons linéaires. Grâce à ce caractère, elle permet de modéliser un grand nombre de phénomènes où interviennent des relations proportionnelles et des superpositions d’effets. La représentation matricielle, quant à elle, offre un outil concret et efficace pour effectuer des calculs et pour mettre en évidence les propriétés essentielles de ces transformations. L’étude des matrices ne se limite pas à de simples manipulations algébriques. Elle ouvre la voie à des questions fondamentales : — Comment simplifier une application linéaire en choisissant une base adaptée ? — Quelles sont les informations contenues dans le polynôme caractéristique et le polynôme minimal ? — Peut-on calculer efficacement des puissances ou l’exponentielle d’une matrice ? — Quels liens unissent la structure interne d’un endomorphisme et ses valeurs propres ? Ces interrogations mènent naturellement à l’étude de la réduction des endomorphismes. Réduire une application linéaire, c’est trouver une base dans laquelle sa matrice prend une forme la plus simple possible. Selon les cas, il s’agira d’une matrice diagonale, triangulaire ou encore sous forme de Jordan. Ces formes réduites condensent toute l’information spectrale de l’endomorphisme et rendent accessibles des calculs autrement complexes, comme le calcul de puissances élevées ou de l’exponentielle de la matrice. Le premier chapitre de ce polycopié rappelle les bases : définition des applications linéaires, représentation matricielle, changement de base et notion de matrices semblables. Le deuxième chapitre introduit l’anneau des polynômes et développe la théorie des polynômes d’endomorphismes, en particulier le polynôme minimal et les polynômes annulateurs, outils clés de la réduction. Le troisième chapitre est consacré aux valeurs propres et vecteurs propres, au polynôme caractéristique et au théorème de Cayley-Hamilton. Ces résultats préparent à la diagonalisation, développée dans le quatrième chapitre, puis à la trigonalisation et enfin à la jordanisation, qui représente le cadre le plus général de simplification d’un endomorphisme. Enfin, le septième chapitre aborde l’exponentielle d’une matrice et son application à la résolution des équations différentielles linéaires à coefficients constants. Ce lien illustre la puissance de l’algèbre linéaire : un concept algébrique abstrait devient un outil concret pour résoudre des problèmes analytiques. Ainsi, ce cours a un double objectif : 1. Fournir une compréhension théorique solide des propriétés des endomorphismes et de leurs formes réduites. 2. Donner des méthodes pratiques pour effectuer des calculs utiles dans des contextes variés.
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Statut et écologie de l’avifaune urbaine de la région de Ghardaia (Sahara Septentrional)
(Faculté des Sciences de la Nature et de la Vie et Sciences de la Terre, 2025-11-23) GUERBOUZ Affaf
This thesis explores the diversity and composition of bird communities in the city of Ghardaïa, located in the northern Algerian Sahara, between September 2022 and September 2024. The study aims to assess the influence of the urbanization gradient and vegetation structure on species richness, abundance, and community composition of avian species. Data were collected from listening points distributed across three contrasting habitat types: urban, semi-urban, and agricultural. Diversity indices (Shannon–Wiener, Margalef, Simpson) were calculated, and statistical analyses (one-way ANOVA) as well as multivariate analyses (NMDS, PERMANOVA) were used to test differences between habitats. A total of 44 species belonging to 10 orders and 23 families were recorded. Maximum diversity values were observed in semi-urban and agricultural habitats (H' = 3.82; Margalef = 3.66; Simpson = 0.92). Differences in richness, number of families, and abundance between habitats proved to be statistically significant. The results show that vegetation cover and floristic richness exert a positive and significant effect on avian richness, abundance, and diversity. Multivariate analyses highlight a clear structuring of bird assemblages according to the degree of urbanization. The study highlights the combined impact of vegetation and urbanization on the distribution and richness of bird species. It demonstrates that preserving avian diversity in the Saharan environment requires urban planning that integrates habitat conservation, ecological management of green spaces, and sustainable urban development in the Ghardaïa region.
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CONSTRUCTION TECHNIQUES AND RULES COURSE
(university of ghardaia, 2026) Cady Mokhtaria
This document deals with construction techniques and rules, and presents the various construction regulations and standards. In order to carry out our projects with a perfectly studied and controlled technical control, it is essential to know the distinct stages of establishment of reinforced concrete, metal and mixed structures, which represent the acts of engineering and it is the primordial imperative. The development of a project is conditioned by well-defined techniques; these are consecutive steps in sequence; from the preparation of the technical file through to site preparation, the construction of reinforced concrete structures as well as metal and mixed structures, right up to the acceptance of the work. All these steps are the subject of this course, without ignoring the introduction to the various earthquake-resistant regulations for safer constructions. This course is aimed at 3rd year Bachelor of Civil Engineering students, with the aim of introducing them to the process of designing and building structures, in order to facilitate and clarify their tasks in design offices and even on building sites. The construction operation was shown from a technical and technological point of view, and an introduction was given to the notions of the different regulations used in reinforced concrete, in accordance with the RPA. The present document is made up of six (08) chapters which will help our students to enrich their knowledge base previously obtained in the fourth semester. It is designed in accordance with the syllabus for the 2015. 2016 and approved by the Ministry of Higher Education and Research. The course is structured as follows: chapter 1, project design techniques, chapter 2, site preparation techniques, chapter 3, reinforced concrete construction techniques, chapter 4, steel and composite structures, chapter 5, introduction to the various regulations. Chapter 6, RPA 2024 seismic regulations, chapter 7, verification of reinforced concrete structures, and chapter 8, specification of structural elements specification for the main elements.