Browsing by Author "Himrane, Mohammed"

Now showing 1 - 4 of 4
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    ACHIEVING THE QUALITY OF ACCOUNTING LEARNING OUTCOMES: AN ALGERIAN PERSPECTIVE
    (University of Oum El Bouaghi, 2021) Rimouche, Kaoutar; Himrane, Mohammed
    This paper aims to demonstrate the efforts made by the International Accounting Education Standards Board (IAESB) in achieving the quality of the accounting learning outcomes and to explore the reality of accounting education in Algerian. We based on the comparative method in order to compare between the content of universities' accounting programs and the International Accounting Education Standard (2). Considering that the accounting educational system in universities should emphasize serving students and ensure that they will be able to practice the accounting profession in the future, and that accounting education should seek to adapt to the trend of professional accounting development. We have concluded that there is almost a perfect match between what Algerian universities apply and what the International Federation of accountant’s committee approved, but the problem lies in achieving the learning outcomes with the required quality as stated in the IES2
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    Achieving the quality of accounting learning outcomes: an Algerian perspective
    (University of Oum El Bouaghi, 2021-05-10) Rimouche, Kaoutar; Himrane, Mohammed
    This paper aims to demonstrate the efforts made by the International Accounting Education Standards Board (IAESB) in achieving the quality of the accounting learning outcomes and to explore the reality of accounting education in Algerian. We based on the comparative method in order to compare between the content of universities' accounting programs and the International Accounting Education Standard (2). Considering that the accounting educational system in universities should emphasize serving students and ensure that they will be able to practice the accounting profession in the future, and that accounting education should seek to adapt to the trend of professional accounting development. We have concluded that there is almost a perfect match between what Algerian universities apply and what the International Federation of accountant’s committee approved, but the problem lies in achieving the learning outcomes with the required quality as stated in the IES2 تهدف هذه الورقة إلى إظهار الجهود التي يبذلها المجلس الدولي لمعايير تعليم المحاسبة (IAESB) في تحقيق جودة مخرجات تعلم المحاسبة واستكشاف واقع تعليم المحاسبة في الج ا زئر. حيث اعتمدنا على المنهج المقارن لمقارنة بي ن محتوى برامج المحاسبة بالجامعات ومعيار تعليم المحاسبة الدولي (2). مع الأخذ في الاعتبار أن النظام التعليمي المحاسبي في الجامعات يجب أن يركز على خدمة الط لب والتأكد من أنهم سيكونون قادرين على ممارسة مهنة المحاسبة في المستقبل، وأن التعليم المحاسبي يجب أن يسعى للتكيف مع اتجاه تطوير المحاسبة المهنية. لقد توصلنا إلى أن هناك تطابقًا تامًا تقريبًا بين ما تقدمه الجامعات الجزائرية وما أقرته لجنة المحاسبين الفيدرالية الدولية، لكن المشكلة تكمن في تحقيق مخرجات التعلم بالجودة المطلوبة كما هو مذكور في .IES2
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    Gender equality in education and economic growth in Algeria
    (Oum El Bouaghi University, 2022) Bouznit, Mohammed; Himrane, Mohammed
    This study aims to empirically analyse the relationship between gender equality in education and economic growth in Algeria over the period of 1971-2017 using the ARDL model. For doing so, GDP is considered as a function of a set of explanatory variables namely; gross fixed capital formation as a measure of capital investment, gender parity index in secondary education, exports and imports of goods and services. The obtained results show that GDP is positively influenced by the gender parity index in secondary education and investment in physical capital, and imports and exports of goods and services. Indeed, an increase by 1% in gender equality in education leads to raise the GDP by 0.32%. The elasticity with respect to gender educational equality index is three times more than that of physical capital.
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    Vers la simplification des systèmes fiscaux : étude analytique towards tax systems simplification
    (Université De Larbi Ben M'hidi Oum EL Bouaghi, 2022-06-10) Himrane, Mohammed; Rimouche, Kaoutar; Larioui, Abderrezak
    Le but de cette étude est de réduire l’effet négatif de la complexité fiscale. Bien que les réformes fiscales aient pour ambition de baisser l’impôt, élargir l’assiette et modifier la structure des activités exonérées, la majorité des législations fiscales sont d’autant plus complexes que de nouvelles règles sont introduites, visant à modifier l'assiette, le recouvrement et le contentieux des impôts et taxes. Cette étude démontre que la complexité fiscale est très couteuse et les coûts de la mise en conformité avec la législation fiscale croissent continuellement. Inversement, la simplification fiscale dénote des avantages évidents : les charges administratives deviennent réduites et la conformité fiscale serait facile et volontaire chez le contribuable. The aim of this study is to reduce the negative effect of tax complexity. Although the ambition of tax reforms is to lower taxes, widen the base and modify the structure of exempt activities, the majority of tax laws are all the more complex as the introduction of new rules is continued, aimed at modifying the assessment, collection and litigation of taxes. This study shows that tax complexity is very costly and the costs of complying with tax legislation are continually increasing. Conversely, tax simplification shows obvious advantages: administrative burdens become reduced and tax compliance would be easy and voluntary for the taxpayer.