Taxation Effect on Depreciation: Evidence from the Algerian Tax System

In this article, we attempt to examine the fiscal impact of an important element among the three components of self-financing, namely: Depreciation allowances. In this regard we try to study the effect of taxes on each type of depreciation through the Algerian tax code.Through this study, we conclude that taxation influences the decision of the company regarding the choice of depreciation methods. This influence is felt by the implicit tax cost of each type of depreciation. Nevertheless, the introduction of deferred amortization should allow the company, especially in deficit period, to improve its financial situation. Moreover, this depreciation will not be lost. On the contrary, it can be deferred without limitation of time, as long as the results will remain in deficit. Keywords: Depreciation - Tax – Algeri

Synthesis and characterization of composite Hg-polyaniline powder material

International audienceA simple synthesis method is proposed to obtain a composite powder material constituted by polyaniline powder containing mercury droplets closely linked into PANI matrix. 199Hg solid state NMR spectroscopy indicates that incorporated mercury is in a metallic form and proves a redox reaction between polyaniline (leucoemeraldine form) and an aqueous solution of Hg(I). This composite powder material has been studied by voltammetry with a cavity microelectrode (CME). This electrode appears suitable for characterizing such a material. CME containing Hg-polyaniline (Hg-PANI) powder has been used as an electrochemical microsensor for lead trace analysis by anodic stripping voltammetry of water without electrolyte addition

Cations insertion in molybdenum cluster compounds: electronic structure and electrochemical study using cavity microelectrode

J. Cluster Sci., 2009, 20, 133-143Owing to the high lability of cations in the three-dimensional framework of K1+x Mo12S14 (0 ≤ x ≤ 1.6), first-principles calculations and electrochemical methods have been carried out to study the insertion of cations in the empty channels of this compound. The cavity microelectrode that is a suitable electrode for powder material analysis has been used in voltammetric experiments. Results obtained for Li+, Na+, Rb+, K+, Cs+ and NH4 + cations are presented and discussed

Contribution Of Remote Sensing And GIS For Monitoring Space-Time of Land In Msila Forest ( Algeria, North West)

International audienceBackground : These forests include mainly M'sila forest in northwestern Algeria, which in recent years, to undergo a sharp decline that threatens its survival. Objective : This delicate situation required a short follow-up, medium and long terme to better prevent such events, to understand the main mechanisms and propose relevant solutions by understanding the structure and dynamics of vegetation and soil surface conditions. Methodology : Analysis of satellite images from the NDVI, allowed us to locate changes in the forest area. Results and conclusion : The study showed that the magnitude of changes in land cover between 1987 and 2014, especially a regressive evolution of 30,82 % of the space was found

Ecobiological study of Artemia salina L. and first determination of the toxicity of ammonium sulphate

The objective of this work is firstly an ecobiological study, which aims to determine whether salinity is favorable for a good reproduction rate of cysts in the Artemia salina L., a species known for its use in aquaculture. Secondly, a short-term test of ammonium sulfate toxicity on its vitality is carried out as its environment is permanently subjected to sulphate-laden waste. The work consists of subjecting the species to different salinities in order to produce a good yield in cysts, which once recovered, hatching and breeding is maintained until individuals reach the adult stage. A toxicological study using toxicity test (CL50) is then conducted to study the resistance of these adults with various concentrations of ammonium sulphate. The results obtained from the ecobiological study show a mean similar to the natural environment (p > 0.05) with a favorable concentration for the reproduction of the species at a salinity of about 75 g dm−3. The toxicity test indicates a CL50 equal to 75 mg dm−3 after 24 hours. It is obvious that Artemia salina L. can be cultivated by controlling its reproduction by varying the salinity rate for its use during different seasons of the year, thus ammonium sulphate from waste is considered as a limiting factor

Evaluation of the curative role, Anti-inflammatory and anti-oxidative activity of some dietary spices on carrageenan induced paw edema in albino Wistar rats

Background: Inflammation is a major burning problem worldwide and billions of individuals are affected. Some of the spices used daily in Algerian cuisine have been known to possess major anti-inflammatory effects. Turmeric, red pepper, ginger, cinnamon and cumin  etc. are a few of the wide spectrum of spices used in Algeria. The aim of the study was to investigate the antiinflammatory effect  and anti actvity of some dietary spices in carrageenan induced models of inflammation on Wistar  rats. Methods: Albino wistar rats were divided into four groups. Inflammation was induced on the animal by injecting the right hand paw with carrageenan (0.1 ml of 1%). Group 1  was fed with food and water and  treated with carrageenan (control) whereas group 2 and  3 treated with different doses (100 and 200 mg/kg/bw) of aqueous extract of some dietary spices with carrageenan, respectively. Group 4  treated with standard drug diclofenac sodium (10 mg/kg b.w., reference drug for inflammation), once for 24 hrs. Results: The content of total phenolic was 137.2±21.6 mg/g and flavonoids 122.3±5.8 mg/g. After 60, 120, 180, 240 and 300 min, the data indicate that  some dietary spices 100 and 200 mg/kg was significantly effective reducing paw edema volumes induced by carrageenan compared to control (p <0.01). The levels of serum pro-inflammatory white blood cells, neutrophile, lymphocyte, monocyte,  eosinophile, total protein and protein c reactive and total cephalin KADIN  and platelts in the control group were significantly increased by carrageenan injection compared with the normal group. The rats pretreated with some spices 100 and 200 mg/kg had significantly lower levels of pro-inflammatory to compare control group. The paw edema in carrageenan-induced rats was considerably reduced by treating with 100 and 200  mg/kg aqueous extract of some dietary spices when compared to the untreated  rats (p<0.001). Conclusion : The present results clearly demonstarted that carrageenan significantly increased paw edema whereas some dietary treated rats significantly decreased the paw edema. The study underlines the importance of some of the frequently used spices (Turmeric, red pepper, ginger, cinnamon and cumin)  in the treatment of inflammation