Motivations and methods of creative accounting practices in Algerian small and medium-sized enterprises Case study of the eloued

تهدف هذه الدراسة إلى التعرف على دوافع وأساليب ممارسات المحاسبة الإبداعية بالمؤسسات الصغيرة والمتوسطة، وتبيان مخاطر وأضرار هذه الممارسات بغية المساهمة في الحد من هذه الممارسات بالمؤسسات الجزائرية، وهذا من خلال دراسة ميدانية بولاية الوادي، وأجريت باستخدام استبيان تم تصميمه بالاعتماد على الدراسة النظرية والدراسات السابقة ووزعت على عينة من أصحاب المصالح بالمؤسسات الصغيرة والمتوسطة بالجزائر، وقد خلصت هذه الدراسة إلى أن التهرب الضريبي، والمنافع الإدارة، وتحسين المركز المالي للحصول على تمويل، وتحقيق أهداف محدد لربح، والمحافظة على سقوف التمويل الممنوحة من المقرضين، وتقليل تقلبات الأرباح من أهم دوافع ممارسات المحاسبة الإبداعية،This study aims to identify the motives and methods of creative accounting practices in small and medium enterprises, and to identify the risks and damages of these practices in order to contribute to limiting these practices in Algerian institutions. This was done through a field study in the Wilayat of the valley. On a sample of stakeholders in small and medium enterprises in Algeria, has concluded that the study of tax evasion, benefits management, and improve the financial position to obtain funding, and achieve specific goals for profit, and maintain the ceilings of the provisio

Variations of physical and mechanical properties of concrete with the height

Introduction/purpose: Concrete, mortar, and cement pastes are materials that have become central in various fields of construction, structures, and civil engineering. About 7 billion cubic meters of concrete are implemented. Concrete is generally considered a homogeneous material, but that is not always the case given its rheological behavior, which can be due to heterogeneous phenomena of segregation and bleeding. Methods: The study tested a concrete column's physical and mechanical characteristics and deformation in elevation. The tests included measuring absolute and apparent density, porosity, capillary absorption, permeability, speed of propagation, compressive strength, and static and dynamic modulus of elasticity. For this purpose, the standards of non-destructive testing (sclerometer, ultrasound, etc.) were used to take the average of a series of points located at different levels of the element to be tested. Results: The results indicate that changes in the column's height affect its physical and mechanical properties, either increasing or decreasing them (such as porosity, absorbency, permeability, compressive strength, and the static and dynamic modulus of elasticity). These changes are influenced by various factors, including the inherent properties of the concrete implementation (such as vibration and curing) and the climate conditions during construction. Conclusion: The findings of this study emphasize the importance of a nuanced approach to testing and evaluating variations in concrete properties by taking into account the multifaceted impact of changes in column height

Preface

Because of the travel restrictions between China and other countries of our keynote speaker, the 9th annual 2021 International Conference on Material Science and Environmental Engineering [MSEE2021] was held on November 27th, 2021 (Virtual Conference). The conference was held via Tencent Meeting Application. MSEE2021 aims to bring researchers, engineers, and students to the areas of Material Science and Environmental Engineering. MSEE2021 features unique mixed topics of Material Science and Advanced Materials, Material Engineering and Application, Environmental Science and Engineering and Mechanical Design and Technology. We received over 197 submissions from various parts of the world. The Technical Program Committee worked very hard to have all manuscripts reviewed before the review deadline. All the accepted papers have been submitted to strict peer-review, and selected based on originality, significance and clarity for the purpose of the conference. The conference program is extremely profound and featuring high-impact presentations of selected papers and additional late-breaking contributions. We sincerely hope that the conference would not only show the participants a broad overview of the latest research results on related fields, but also provide them with a significant platform for academic connection and exchange. There are two keynote speakers and four invited sessions. The keynote speakers are internationally recognized leading experts in their research fields, who have demonstrated outstanding proficiency and have achieved distinction in their profession. The proceedings would be published by IOP Journal of Physics Conference Series. We would like to express our sincere gratitude to all the members of Technical Program Committee and organizers for their enthusiasm, time, and expertise. Our deep thanks also go to many volunteers and staffs for the long hours and hard work they have generously given to MSEE2021. Last but not least, we would like to thank all the authors, speaker and participants for their great contributions to the success of MSEE2021. MSEE2021 Organizing Committee List of Committee of MSEE2021 are available in this pdf.</jats:p