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Contribution à l’étude des souches de bactéries lactiques isolées à partir du lait de vache
(2026) Benzzina Halima Nour El Houda; Ben Mahammed Fatima Zahra; Benrezzag Karima; BELLAHCENE Miloud
After isolation and purification, the obtained isolates were subjected to several identification
and physiological tests, including Gram staining, catalase and oxidase tests, growth at different temperatures, pH values and NaCl concentrations, fermentation type, heat resistance, and growth on Sherman milk medium. The study was completed by evaluating the antagonistic activity of the isolates against three pathogenic microorganisms and by performing an antibiotic susceptibility test. The results revealed the presence of Gram-positive, catalase-negative lactic acid bacteria that showed good adaptation to various growth conditions and significant inhibitory activity against certain pathogens. The five isolates were classified into two groups: three cocci and two bacilli. All isolates were homofermentative and tolerated temperatures of 37°C and 45°C, 4% NaCl, and pH 9.6. Only one isolate grew at 6.5% NaCl, while two isolates were thermoresistant at 63°C. No isolate grew at pH 4.5. Antimicrobial tests showed that some isolates exhibited inhibitory activity against Candida albicans and Staphylococcus aureus. This study confirms that raw cow's milk is a valuable source of lactic acid bacteria with potential applications in the food and biotechnology industries.
دور المراقب الميزانياتي في ترشيد النفقات العمومية (دراسة استبيانية)
(University of Ain Temouchent, 2026) بوزيدي إلياس; كش محمد
Financial oversight is one of the most important mechanisms used to ensure the proper management of public funds within municipalities, as it aims to promote transparency and financial discipline and achieve the optimal use of public resources. In this context, the role of the budget auditor stands out as one of the most important actors in the system of ex ante oversight of public expenditures, given their essential role in ensuring the legality and effectiveness of financial commitments prior to their implementation. This study aims to highlight the role of the budget auditor in rationalizing public expenditures at the municipal level by clarifying their duties in monitoring public expenditures and analyzing the extent of their contribution to improving the quality of local financial management. It also seeks to evaluate the effectiveness of budgetary oversight in supporting financial discipline and rationalizing public spending. The study employed a descriptive-analytical approach, in which field data were collected via a questionnaire distributed to a sample of the study population. This data was analyzed using appropriate statistical methods to measure the impact of budgetary oversight on the rationalization of public expenditures. The study’s results showed that the budget controller effectively contributes to improving the efficiency of financial management within the municipality by strengthening ex ante oversight of expenditures, thereby supporting the principles of fiscal discipline and the rational use of public resources.
أثر تقلبات سعر الصرف على الواردات في الجزائر دراسة قياسية للفترة الممتدة من 2004 إلى 2024
(University of Ain Temouchent, 2026) فقيه سهيلة; غوزي صباح; غربي صباح
"This study analyzed the impact of exchange rate fluctuations on the volume of
imports in Algeria during the period (2004-2024), aiming to evaluate the
responsiveness of foreign goods demand to changes in the value of the Algerian
Dinar. The econometric results demonstrated high efficiency of the model, with
an explanatory power of 99.34%, confirming that the exchange rate is a decisive
variable in determining the import bill. The study concluded that the Algerian
import structure is characterized by rigidity and insufficient elasticity in the
short term due to the heavy reliance on capital goods and essential food items.
Nevertheless, the findings proved the effectiveness of the monetary policy
adopted at the end of the study period; the decision to appreciate the Dinar
contributed to curbing ""imported inflation"" and alleviating the cost burden on
the national economy. Furthermore, structural stability tests confirmed that the
monetary authorities succeeded in managing the exchange rate in a manner that
shielded the economy from unexpected shocks"
التكنولوجيا المالية كآلية لتعزيز الشمول المالي -دراسة قياسية لعينة من الدول المختارة
(University of Ain Temouchent, 2026) بڨوڨ منال; بن ڨربة ندى; صحراوي جليلة
This study aims to test the impact of financial technology application on financial inclusion, through an econometric study based on multiple regression analysis of Panel Data, and the Panel-Corrected Standard Errors (PCSE) technique, across a selected sample of 12 countries during the period (2012-2023). The study concluded that financial technology tools, represented by the number of Automated Teller Machines, the number of internet users, and the number of debit cards, have a significant positive impact on raising the financial inclusion index. These results confirm the pivotal role of financial technology in overcoming traditional financial access barriers, which necessitates the adoption of digital strategies to enhance financial inclusion and develop the technical infrastructure
فعالية الية التحقيق المصوب في التخفيف من التهرب الضريبي دراسة حالة مركز ضرائب عين تموشنت
(University of Ain Temouchent, 2026) غزال عبد القادر; عبد الباقي حياة
This study aims to evaluate the effectiveness of targeted tax audits in reducing tax evasion within the Algerian tax system. It adopts a descriptive-analytical approach combining theoretical and field-based methods. The conceptual framework of targeted audits, tax evasion, and previous studies is reviewed, followed by a case study of the Tax Center of Aïn Témouchent through analyzing statistical data on targeted audit operations and measuring the volume of recovered tax discrepancies. The study concludes that targeted audits effectively contribute to increasing tax revenue and narrowing the gap between tax due and tax paid, despite field difficulties including weak administrative cooperation and limited access to information.
Keywords: Targeted Audit, Tax Evasion, Tax Revenue, Tax Control,Aïn Témouchent Tax Center.