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The role of local tax revenues in financing local development: Case Study of Tebessa State for the Period[2010-2014[
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Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The most important reform is the imposition of a set of taxes and fees whose revenues return, whether wholly or partly, for the benefit of the local communities. We also come to the conclusion that despite the importance of the fee charged on the professional activity in the budget of the province of Tebessa because of being the only fee that returns its revenues entirely to the local communities, it has experienced a steady decline from 2011 to 2014. This decline reflects the lack of projects in thisprovince in addition to the weak control over tax collection.

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Publication Date
Thu Jan 23 2014
Journal Name
مجلة إبن الھيثم للعلوم الصرفة و التطبيقية
Synthesis of Tetra Dentate N2O2 and their Complexes With Cu[II), Zn[II), Cd[II) and Hg[II) Ions
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Publication Date
Sun Jan 01 2023
Journal Name
Materials Today: Proceedings
Preparation, characterization and preliminary cytotoxic evaluation of 6-mercaptopurine-coated biotinylated carbon dots nanoparticles as a drug delivery system
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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Effects of sulpher foam and mycorrhizal fungi on Eggplant infested with Nematode(Meloidogyne javanica) at seed or seedling stage
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Arbuscular mycorrhizal fungi and sulphur foam added either at direct seeding or at transplanting decreased the effects of nematode (Meloidogyne javanica) on eggplant growth, and improved plant health. Experiments were conducted to study the possible interactions between the Mycorrhizal fungi (Glomus mossae and Gigaspora spp.) and sulphur foam to control M. javanica on eggplant at seed or seedling stage. Experiment at seed stage treated with Mycorrhiza or sulphur foam alone or together stimulated the growth and reduced Nematode infestation significantly. Treated plant at seedling stage increased plant growth and reduced the number of galls /gm of root system. The interaction between Mycorrhiza and sulpher foam treatments was not significant

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Publication Date
Thu May 17 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Scan Rate and pH on Determination Amoxilline Using Screen Printed Carbon Electrode Modified With Functionalized Graphene Oxide
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  Graphene oxide GO was functionalized with 4-amino, 3-substituted 1H, 1, 2, 4 Triazole 5(4H) thion (ASTT) to obtain GOT. GOT characterized by FT-IR, XRD.via modification of the working electrode of the SPCE with the prepared nanomaterial ( GOT) the effect of scan rate and pH on the determination of Amoxilline (AMOX) was studied using cyclic voltammetry. AMOX show various responses at pH ranging from 2 to 7 and also was observed sharp increase in the oxidation peaks in the pH 3. The formal potential (midpoint) for AMOX was highly pH-dependent. From the effect of scan rate, surface coverage concentration  of electroactive species the values of the electron transfer coefficient and the electron transfer constant rate ket

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Spectroscopic and Biological Studies of Some Metal Complexes with 2,3,5,6- O,O,O,O-tetraacetic acid Lascorbic acid
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The reaction of L-ascorbic acid with the chloroacetic acid in presence of potassium hydroxide has been investigated.             The new product L (2,3,5,6-O,O,O,O-tetraacetic acid L-ascorbic acid) was isolated and characterized by elemental analysis(C.H),  1H, 13C-NMR. Mass spectrum and Fourier transform infrared (FT-IR). The reaction of the ligand (L) (where L = H4L), M+2 = (Co, Ni, Cu, Cd, Pb, Hg, Ca, Mg) has been investigated and was isolated and characterized by FT-IR, UV- visible, conductivity, Atomic absorption and molar ratio (Cd, Co) complexes.  Spectroscopic evidence showed that the binding of the M(II) ions are throughy the O-1 Lacton, O-2-OCH2COOH and O-6-O

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis of Tetra Dentate N2O2 and their Complexes With Cu[II), Zn[II), Cd[II) and Hg[II) Ions.
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A Schiff base ligand 1,2-[Bis-(1-phenyl-2-hydroxy-2-phenyl)-amino] benzene [H2L] and its complexes with (Cu(II), Zn(II), Cd(II) and Hg(II)) ions are reported. The ligand was prepared by condensation reaction of ortho-phenylenediamine in methanol under reflux with benzoin to give the mentioned ligand. Then the complexes were synthesized by adding corresponding metal salts to the solution of the ligand in methanol under reflux with 1:1 metal to ligand ratio. On the basis of molar conductance I.R., U.V-Vis, HPLC, chloride content and atomic absorption the complexes may be formulated as K2[M(L)Cl2][MII = Cu, Zn, Cd and Hg]. The data of these measurements suggest a tetrahedral geometry to complexes Cu, Zn, Cd and Hg.
 

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Novel 1,3-Oxazepines Derived from Diamic Acid : N,N‾-Bis-(4-methyl phenyl ) pyromellitamic Diacid
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    The symmetrical N,N‾-Bis-(4-methyl phenyl) pyromellitamic diacid  (I) was synthesized from the reaction of toludine with pyromellitic dianhydride in dry acetone. Esterification of amic acid (I) with dimethyl sulphate in basic medium using acetone as a solvent give symmetrical N,N‾-bis-( 4- methyl phenyl ) pyromellitam diacetate (II).  The condensation of new ester with hydrazine hydrate in ethanol  leads to the formation symmetrical N,N‾-bis- (4-methyl phenyl) pyromellitamic hydrazide (III). New symmetrical 1,3-oxazepine derivatives (V)a-e  can be synthesized  from the reaction of the new synthesized Schiff bases (III)a-e (which are synthesized from the reaction new hydrazide

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization Palladium(II) Complexes of benz-1,3-imidazoline-2-thione, benz-1,3-thiazoline-2thione and Diamine Ligands
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  Reaction of Na2PdCl4 with benz-1,3-imidazole-2-thione or (bzimtH) benz-1,3-thiazoline2-thione (bztztH) in ethanol / NE3 afford complexes of the type [Pd(bzimt)2](1) and [Pd(bztzt)2](2) respectively. Treatment of [Pd(L)2] L= bzimt or bztzt with bidentate ligands (N^N) where N^N= bipyridine (Bipy) , phenanthroline (Phen) , ethylene diamine , or N,N′dimethylethylene diamine afford mononuclear complexes of the type [PdL2(N^N)]. The bzimt and bztzt ligands are coordinated as bidentate chelating ligands through the S and N in (1) and (2) whereas bonded as a monodentate fashion via the sulfur atom in other complexes. The prepared complexes were characterized by elemental CHN analysis, ir and 1H nmr spectra.
 

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Functional Shift of Present and Past Participles from No-minal Meaning to Adjectival Meaning: Функциональная транспозиция причастий в прилагательное
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This paper tackles in detail the functional shift of parts of speech, such as the shift of a verbal clause to an adjectival clause, along with the types of such a shift. The researcher identified the important features of participles, as well as the concept of participles, adjectives, and their types. Also, the most important changes that affect the participles during such shifts. Further, an exposition is made of the different producers through which a verbal clause is changed into an adjectival one in Russian.

      This type of functional shift in parts of speech is seen as a process of deriving most of the new words in contemporary Russian. Russian is very rich in new words, whether by way of processe

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Publication Date
Wed Feb 01 2023
Journal Name
Measurement: Sensors
Dynamic monitoring of saturated stiff clay soil foundation structure by falling weight deflectometer system under impact loads sensors effect
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Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads

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