Le commissariat aux comptes : Mission d’intérêt général

The financial scandals that plagued the United States and Europe between 2001 and 2002 have placed the mission of the auditor at the heart of the economic and financial challenges of recent years. Several measures have been adopted aimed at strengthening the regulatory and legal arsenal in the main countries concerned: Sarbanes-Oxley law in the United States (July 2002) and the financial security law in France (August 2003). In our country, interest in control is very recent. The reform of the national economy, by placing the Algerian company as a privileged means of wealth accumulation, naturally led to giving back to financial and accounting information all its importance, and consequently to impose the statutory auditors as guardian of the legality and essential guarantor of the reliability and the sincerity of this information.Les scandales financiers qui ont éclaboussé les états unis et l’Europe entre 2001 et 2002 ont placé la mission du commissaire aux comptes au cœur des enjeux économiques et financiers de ces dernières années. Plusieurs mesures ont été adoptées visant au renforçant de l’arsenal réglementaire et juridique dans les principaux pays concernés : loi Sarbanes-Oxley aux états unis (juillet 2002) et la loi de sécurité financière en France (aout 2003). Dans notre pays, l’intérêt porté au contrôle est tout récent. La réforme de l’économie nationale, en plaçant l’entreprise Algérienne comme moyen privilégié d’accumulation de richesses, a conduit naturellement à redonner à l’information financière et comptable toute son importance, et par voie de conséquence à imposer le commissariat aux comptes comme gardien de la légalité et garant indispensable de la fiabilité et de la sincérité de cette information.   &nbsp

ASSESSMENT OF ELECTRICAL INTERFERENCE ON METALLIC PIPELINE FROM HV OVERHEAD POWER LINE IN COMPLEX SITUATION

Sharing corridors between high voltage alternating current (HVAC) power lines and metallic pipelines has become quite common. Voltages can be induced on pipelines from HV power lines, which may cause a risk of electric shock to the operator and serious corrosion damage on metallic pipelines. This paper aims to examine the capacitive coupling between aerial metallic pipelines and HV power lines in perfect parallelism case and in general situation which is formed by parallelism, approaches and crossings, using a combination of charge simulation method and Artificial Bee Colony (ABC) algorithm. The electric field at the pipeline's surface and the induced voltage on the pipeline are strongly affected by the pipeline separation distance. The presented simulation results are compared with those obtained from the admittance matrix analysis, a good agreement has been obtained

AC CORROSION PHENOMENON AND MITIGATION IN BURIED PIPELINE DUE TO VERY-HIGH-VOLTAGE (VHV) OVERHEAD TRANSMISSION LINE EFFECT

The presence of a very-high-voltage (VHV) electricity transmission line nearby a metallic pipeline can be a source of dangerous effects for this pipeline due to the electromagnetic field generated by this power line, it can induce a considerable voltage which may threaten the safety of operating personnel and the integrity of the pipeline. The main purpose of this paper is to evaluate the electromagnetic coupling effect in a buried metallic pipeline located in close proximity to a very-high-voltage (VHV) overhead transmission line using the Faraday's law and nodal network analysis under steady state conditions, as well as to estimate the possibility of AC induced corrosion of the metallic pipeline. The obtained results show that the induced voltage on the metallic pipeline exceeds the maximum threshold value recommended by the international regulations CENELEC and NACE, the AC corrosion current density surpasses the allowable value indicated by the specialized majority of corrosion studies. Therefore, a mitigation technique based on a pipeline grounding system is proposed to reduce the voltage induced on the pipeline to safe limits, in order to remedy the hazardous potential effects. The adopted mitigation technique has achieved better efficiency by reducing the induced voltage well below the safety limit

Evaluating the teaching performance for the university teacher in light of the educational quality standards from the heads of departments and their deputies’ perspective views. The field of study at the university of Ammar thelidji laghouat.

هدفت هذه الدراسة إلى قياس الأداء التدريسي للأستاذ الجامعي في ضوء معايير جودة التعليم من وجهة نظر رؤوساء الأقسام ونوابهم بجامعة عمار ثليجي بالأغواط، ولتحقيق هذا الهدف تم استخدام استبيان مكون من (18 عبارة)، وتم تطبيقه على عينة قوامها (28) رئيسا ونائبا، وتوصلت الدراسة إلى النتائج الآتية: لا توجد فروق ذات دلالة إحصائية بين متوسطات درجات تقدير أفراد العينة لمستوى الأداء التدريسي للأستاذ الجامعي في ضوء معايير جودة التعليم تعزى للمتغيرات الوظيفية التالية: (التخصص العلمي، الرتبة العلمية، سنوات الخبرة).This study aimed to evaluate the teaching performance in light of the educational quality standards from the heads of the departments and deputies’ perspective view at the university of Amar thelidji laghouat. To achieve this goal used eighteen collections of questionnaires and conducted them on a sample of twenty-eight heads of departments and deputies the study produced the following results: There are no statistically significant differences in the rated average of the respondents’ level of the teaching performance for the university teacher in light of the educational quality, due to the functional variables: Educational specialization, Academic grade, Years of experience

DESIGN AND ELECTROMAGNETIC MODELING OF INTEGRATED LC FILTER IN A BUCK CONVERTER

This paper presents the design and electromagnetic modeling ‎of a new structure of integrated ‎low-pass LC filter in a buck converter. This micro-filter consists of a planar circular coil ‎placed between two Mn-Zn ferrite substrates. Mn-Zn ferrite has been chosen because of its high permeability and permittivity. In this micro-filter substrates act not only as a magnetic core but also as a capacitor. A modelling of the electromagnetic and electric behavior of the integrated filter, we have simulated with the help of the ‎software PSIM 9.0 on the equivalent electrical circuit of the dimensioned filter. A ‎visualization of the different electromagnetic phenomena that appear during the ‎operation of the filter is determined in 3D space dimension using the finite element ‎method.

Obligations comptables, fiscales et de contrôle applicables aux associations Cas de l’Algérie

L’objectif de cet article est de mettre en exergue les obligations comptables et fiscales ainsi que l’obligation de contrôle par un auditeur  qui sont à la charge de l’association du fait du rôle important que peuvent jouer les associations de  la société civile dans la société.  En Plus de son rôle de moteur incontournable pour canaliser le mécontentement populaire et une pièce clé pour éviter la violence. Les associations  peuvent jouer aussi le rôle d’acteur impliqué et activant dans le développement économique du pays. Pour cela, le législateur Algérien a imposé aux associations de la société civile la tenue d’une comptabilité sommaire et a réservé aux associations poursuivant un but lucratif un système fiscal très particulier basé sur les exonérations. Celles-ci varient  en fonction des opérations qu’elles réalisent.&nbsp

COMBINED EFFECTS OF ELECTROSTATIC AND ELECTROMAGNETIC INTERFERENCES OF HIGH VOLTAGE OVERHEAD POWER LINES ON AERIAL METALLIC PIPELINE

The main purpose of this paper is to model and analyze the electrostatic and electromagnetic interferences between a HV overhead power line and an aerial metallic pipeline situated parallel at a close distance. The modelling of these interferences is typically done for safety reasons, to ensure that the induced voltage does not pose any risk to the operating and maintenance personnel and to the integrity of the pipeline. The adopted methodologies respectively for electrostatic and electromagnetic interferences are based on the charge and current simulation methods combined with the Teaching learning based optimization (TLBO) algorithm. The Friedman test  analysis indicate that teaching learning based optimization (TLBO) algorithm can be used for parameters optimization, it showed better results. In the case where the induced currents and voltages values exceed the limit authorized values by the international CIGRE standard, mitigation measures become necessary. The simulation results obtained were compared with those provided respectively by the admittance matrix analysis and Carson's method, good agreement was obtained

Contribution de l’audit financier à la bonne gouvernance des entreprises

As a governance mechanism, the main objective of the external audit is to ensure the reliability of the financial information produced and disseminated by the entity and to prevent fraud and embezzlement that could harm that entity in the first place. The quality of the audit is usually understood by competence and independence. In order to ensure transparency in financial information and participate in the proper functioning of the entity, this article aims to study the contribution of financial auditing to good governance in order to reduce the information asymmetry between managers. of an entity and its shareholders and between managers and other stakeholders and thus to find a balance between the various bodies. This function can only be performed with a responsible, independent and technically competent auditor who complies with audit procedures and pursues quality training.En tant que mécanisme de gouvernance, l’audit externe a pour objectif principal de garantir la fiabilité de l’information financière produite et diffusée par l’entité et de prévenir les fraudes et les détournements susceptibles de nuire à cette entité en premier lieu. La qualité de l’audit est habituellement appréhendée par la compétence et l’indépendance. Afin d’assurer la transparence à l’information financière et de participer au bon fonctionnement de l’entité, cet article vise à étudier la contribution de l’audit financier à la bonne gouvernance afin de réduire l’asymétrie d’information entre les dirigeants d’une entité et ses actionnaires et entre les dirigeants et autres parties prenantes et de trouver ainsi un équilibre entre les différentes instances. Cette fonction ne peut être réalisée qu’avec un auditeur responsable, indépendant et techniquement compétent respectant les diligences d’audit et poursuivant une formation de qualité.    &nbsp

Requirements for the development of administrative and organizational human resources in the economic establishment Algerian

دراسة علم الإدارة وخاصة منه إدارة الموارد البشرية يهتم بكيفية اختيار الأفراد وتناسب مؤهلاتهم العلمية وخبراتهم العملية مع المتطلبات الوظيفة، بإعتبار من يشغل الوظيفة يجب أن تتوفر فيه شروط من خلالها يستطيع تخطي العوائق والمصاعب والحواجز، وتهدف محاولتنا هذه للفهم وتفسير واقع تنمية الموارد البشرية في المؤسسة الإقتصادية العمومية الجزائرية ومختلف متطلباتها الإدارية والتنظيمية وما يحيط بها من تحديات عالمية.The study of management science، especially human resources management، is concerned with how to select individuals and suit their scientific qualifications and practical experience with the job requirements، considering who occupies the job must have conditions through which he can overcome the obstacles، difficulties and barriers. The purpose of this attempt is to understand and explain the reality of human resources development in the economic institution and its various administrative and regulatory requirements and their global challenges