This research presented a study about communication in narrative discours that included analyzes of communicative process for the communicative discours and its role in giving the pragmatic function to narrative discours besides an applied study for a novel model in wich the rhetorical structure and its function in communicating purposes were analyzed

This study aims to highlight the reality of the application of International Accounting Standards (IAS) and governance principles issued by the Organisation for Economic Co-operation and Development (OECD) in Algerian insurance companies. Moreover, it seeks to address the issue of the impact of IAS disclosure on the effectiveness of insurance company governance. The study contains a theoretical aspect that reviewed the international accounting standards for insurance companies, the prin...

Early prediction of financial distress is a cornerstone for ensuring the continuity of small and medium-sized enterprises (SMEs) in volatile economic environments. This study evaluates the effectiveness of artificial intelligence (AI) models, specifically Deep Neural Networks (DNN)and Genetic Algorithms (GA), in classifying Algerian SMEs based on their financial health (solvency or insolvency) during the period (2017–2023). The study analyzed financial data from a sample of 100 SMEsregis...

This study aimed to highlight the role of internal auditing in embodying corporate governance requirements in light of the necessity of adopting risk management, by studying the opinions of internal auditors from a group of financial companies in the Algerian environment, represented by commercial banks and insurance companies, to achieve this, a number of questionnaires were distributed to obtain a valid sample for the study, which included 60 forms. The data obtained was unpacked, pro...