Vol.3, Issue 1; Nov 2018. ISSN: 2415-4377, 2016, ADRJSadrjs.aduc.ac.ae/Papers/Vol2no2/ADRJS Vol. 3,...

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Vol.3, No.1; Nov 2018 Al Dar Research Journal for Sustainability http://adrjs.aduc.ac.ae ISSN: 2415-4377, 2016, ADRJS Page 1 of 40 Vol.3, Issue 1; Nov 2018. ISSN: 2415-4377, 2016, ADRJS A Scholarly, Blind Peer Reviewed, Bi-Annual, Open Access, Online Research Journal Table of Contents Paper ID: ADRJS 2018-3-1-101 Teaching Computer Assisted Audit Tools in Classrooms Nidal Al Said * .............................................................................................................................................................2 Paper ID: ADRJS 2018-3-1-102 The Algerian Tax System And The Mechanisms Of Applying The Value-Added Tax (Vat): Experience Of Algeria, Period 1992-2017. Dr Djellal Ameur Nezha , ...........................................................................................................................................9 Paper ID: ADRJS 2018-3-1-103 Review of Public Relations Campaigns Dr. Entisar Al-Obaidi ...............................................................................................................................................20 Paper ID: ADRJS 2018-3-1-104 The technological challenges of the media and its role are a key tool in shaping the culture of family security Dr. Maha Mustafa Omer Abdalaziz .........................................................................................................................28

Transcript of Vol.3, Issue 1; Nov 2018. ISSN: 2415-4377, 2016, ADRJSadrjs.aduc.ac.ae/Papers/Vol2no2/ADRJS Vol. 3,...

Page 1: Vol.3, Issue 1; Nov 2018. ISSN: 2415-4377, 2016, ADRJSadrjs.aduc.ac.ae/Papers/Vol2no2/ADRJS Vol. 3, No. 1, Nov 18 Issue.pdf · to computer-assisted audit tools and techniques (CAATs).

Vol.3, No.1; Nov 2018 Al Dar Research Journal for Sustainability http://adrjs.aduc.ac.ae

ISSN: 2415-4377, 2016, ADRJS

Page 1 of 40

Vol.3, Issue 1; Nov 2018. ISSN: 2415-4377, 2016, ADRJS

A Scholarly, Blind Peer Reviewed, Bi-Annual, Open Access, Online Research Journal

Table of Contents

Paper ID: ADRJS 2018-3-1-101

Teaching Computer Assisted Audit Tools in Classrooms

Nidal Al Said* .............................................................................................................................................................2

Paper ID: ADRJS 2018-3-1-102

The Algerian Tax System And The Mechanisms Of Applying The Value-Added Tax (Vat): Experience Of

Algeria, Period 1992-2017.

Dr Djellal Ameur Nezha , ...........................................................................................................................................9

Paper ID: ADRJS 2018-3-1-103

Review of Public Relations Campaigns

Dr. Entisar Al-Obaidi ...............................................................................................................................................20

Paper ID: ADRJS 2018-3-1-104

The technological challenges of the media and its role are a key tool in shaping the culture of family

security

Dr. Maha Mustafa Omer Abdalaziz .........................................................................................................................28

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Paper ID: ADRJS 2018-3-1-101

Teaching Computer Assisted Audit Tools in Classrooms

Nidal Al Said

Assistant Professor, Ajman University, Ajman, UAE.

Correspondence: [email protected]

Razan Matarneh

|University of Jordan, Jordan.

Correspondence: [email protected]

Abstract

Nowadays, all transactions are stored in data sources. Hence, auditors desperately need to understand data and its

analytics. This research found that professional auditors who are already in the market has inadequate knowledge

and skills of data concepts and data analytics. Though many training courses have been conducted to excel auditors

but still they rely much on the IT specialist in the organizations. This violates the standards which recommend direct

access to raw transactions by auditors to gain the full confidence on the reports. Accordingly, auditors and

accountants need to acquire IT knowledge and skills necessary to analyze data. Researchers conducted training

sessions to accounting students of three different universities. Their skills were enhanced rapidly; the matter that

motivated this research to propose an audit curriculum that is enriched with data analytics techniques to enhance

students’ capability of data analytics and prepare them to be ready for the audit profession.

Keywords CAATs, Data Analytics, Auditing, IT Audit, Accounting Curriculum, Generalized Audit Software

(GAS)

1- Introduction

The demand for data analytics in the auditing world is growing across all organizations and industries. The growing

of this demand is expected to increase as organizations undergo business initiatives and employ robotic process

automation (RPA).

Changes to big data and data analytics affected all business aspects including the auditing department. These

changes put a question mark on how the traditional auditor is going to cope with the increasing demands emerging

in the market. Therefore, auditors should redefine their roles to work under the digital transformation environment.

Mainly they should equip their skills in using computers, data analytics, data science, statistical tools, spreadsheets

etc. [i]

Digital transformation changed the way organizations conduct its business. It helped to control all operations of an

organizations. This made the audit assignments including control environment, risk assessment, control activities,

information and communication and monitoring [ii]

In comparison with other organizations, those with analytics champions and dedicated analytics functions in place

see data analytics deliver more value, experience higher demand for their analytics services and obtain better access

to higher-quality data.

The role of auditors change from auditing to advisors based on data analytics toward continuous monitoring.

Besides fraud prevention and detection, they advise the board via trends analysis. They use technology to avoid

repeated tests and conduct automated scripts. Tests are not conducted on samples of data but can be done on the

entire data population, which brings more confident and business assurance.iii

Data analytics process has 3 phases: Data import, Analysis and Presentation. Auditors have to import data from

different resources to one platform to be analyzed. Then conducting the analysis process and finally visualizing the

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results to the executive people of the organization. The three phases ease the communication language among

auditors, auditees and executive people.

New role of auditors has changed as the need for instantly detection of fraud, red flags and other indicators of issues

related to internal controls. Therefore, more companies are requiring either to qualify their existing auditors or

hiring new generation auditors [iv].

As per IIA CBOK [1], besides personal skills, which are Analytical/critical thinking and communication, an auditor

should have technical skills that includes but not limited to accounting, risk management assurance, general

information technology, industry specific knowledge and data mining and analytics. As a result, it is obvious that

the internal audit world is moving towards data analytics and automation to maximize the usage of state-of-the-arts

technologies. Companies should either invest on training or offer higher salaries.

The growing need for skilled internal auditors who know data analytics faces a huge lack of available individuals

who are able to fill the required positions. Working closely with internal auditing professionals, we observed the

lack of technical knowledge when it comes to data analysis. Even after conducting professional training, they found

it hard to use auditing analytics tools due to lack of general knowledge.

One of the solutions we found for this problem is to start with accounting students, build their knowledge about

data analytics and give them the skills necessary for them to succeed in business. We found the students’ response

to learning data analytics is more promising. They are more eager to learn and will work harder than internal auditing

professionals.

Generally, accounting and auditing academicians believe that the technological revolution brought challenges to

the existing traditional curriculums [v]. We found the auditing courses in major universities in Jordan lack data

analytics knowledge. They rely on old, outdated methods to teach the students auditing fundamentals with no data

analytics skills to help them cope with the increasing demands of the industry.

We propose a curriculum for auditing that focuses on data analytics techniques needed by the internal auditor to

succeed in their job and handle the increasing demands of data analytics in the big data revolution.

2- Data Analytics

Data hides many interesting patterns that can be interpreted as anomalies, frauds, and risks. Without analytics,

auditors cannot retrieve answers to business critical questions by understanding the latent semantic of data patterns

rather than hazarding a guess. Technological tools made data analytics simple and easy.

Medium and large scale enterprises generates terabytes of data everyday ranging from operational, technical and

financial transactions. Interestingly, as data volume is huge, the more analytics can be utilized. It will guide auditors

on their audit plan and controls.

The key benefits of data analytics for the internal audit function are to [vi]:

1) Increase efficiency by using scripts to avoid repeating the work manually.

2) Increase effectiveness by performing the test on the complete information rather than sampling.

3) Improve assurance by verifying the data, which is the subject of auditing before analysis.

4) Focus on overall risks rather than on small routine tasks that can be fully automated.

5) Think on new audit objectives and tests coverage.

6) Save time and money on audit tasks.

Effective data analytics elevates performance, provides greater value to the organization, and increases the

credibility of an internal audit with its stakeholders. It is also helping to transform internal audits by significantly

automating processes, supporting compliance within existing organizational policies, and providing management

with a higher level of operational assurance.

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One way to get students started with data analytics is to introduce CAATs tools (Computer Assisted Auditing

Tools).

3- Required Skills for the auditor in the age of big data

The big changes imposed by big data to the business world has put new requirements for the auditor to be able to

perform his job. We have found that in order for professional auditors to perform data analytics they need IT skills,

statistical skills, CAATs training, Data Visualization skills and real life training in companies that support data

analytics function in the auditing departments.

4- IT Skills

Studies have ranked information technologies in the second place as a field study in accounting and in the fourth

place as analytical and critical thinking, and communication; both written and oral [vii].

Most accounting programs are not integrating knowledge and skills of information technology and traditional

accounting. However, they offer one course called Accounting Information System (AIS) supported by

management information system dept. It is obvious, that AIS course is the only one that covers IT topics.

A study [6] has conducted an analysis of 595 job listings for IT auditors. It found that large percentages are related

to technical skills. i.e., 19% related to networking, 18% to security, 24% to database, 31% to IT controls, and 15%

to computer-assisted audit tools and techniques (CAATs).

The same study found that auditors came from IT background extend well beyond those who came from traditional

accounting and auditing.

However, to bridge the gap, it is recommended to inject Generalized Audit Software (GAS) or so-called Computer

Assisted Audit Techniques (CAATs) into the accounting curriculum. In addition to general knowledge and skills

of information technology such as assessing operation and control of computer resources, database schemas and

architectures, software security including data confidentiality, integrity, and availability (CIA) augmented with

other topics such as data quality, completeness, timeliness, and provenance.

5- CAATs Training

CAATs (Computer Assisted Auditing Tools) are the practice of using computer to perform audit processes. The

most common type of CAATs is generalized audit software (GAS) such as ACL and IDEA [5].

CAATs transform the audit from its traditional concept of building conclusions by analyzing limited samples from

the population of data to analyzing large volumes of data to drive conclusion from the whole population rather than

just samples of it.[viii].

Many associations such as ISACA, CICA, and others, for many years ago, adopt the importance of CAATs

especially in providing services such as continuous assurance, GAS allows auditors to start auditing even with few

computer skills.[ix]

When acquiring experience with CAAT, this reflects on the skills of the students in large companies, especially in

the services offered, and then distinguishes them from others who do not have the same skills, so that the importance

of CAAT extends to other areas. This enables students to maintain and develop high cognitive skills as their

understanding is extended to other areas beside the theoretical part.

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One of the importance of CAATs also is not limited to know about Information Systems Principles but to audit

information systems; CAATs make the development of technology an easy way by improving strategic and thinking

skills.

Teaching CAATs is not an easy way if we compare it with the traditional teaching, without a good infrastructure

and licensing the instructor, many problems will arise without giving attention and understanding for teaching

CAATs from the side of students. However, such obstacles have been successfully overcome as teachers found very

good feedback from students who use GAS in the classroom.

The instructor can use CAATs in the classroom by the following [x]:

1- Assign clear objectives and learning outcomes of the assignment by providing clear procedures for the

implementation.

2- Use the software

3- Apply CAATs to address audit and business risks

4- Develop important skills as strategic vision, critical thinking, and analytics.

5- Differentiate risk, controls, objectives, and tests.

6- Data Visualization Techniques

CAATs have been synonymous with generalized audit software. Such uses often result in the production of reports

that identify specific transactions that are of interest and likely require further analysis. However, this information

can also be presented through “advanced data visualization” tools and techniques, which enable the user to perform

multi-dimensional analysis through a visual depiction of the data. For example, Tableau can be used to

simultaneously display the geospatial and demographic (e.g. age, etc.) information of a company’s customers to

better determine where it should (physically) sell its services or products. Auditors can use such tools to better

understand the population they are auditing and identify outliers more easily [xi].

GAS tools and Data Visualization tools work together, GAS tools as data analysis tools to perform test and extract

results and Data Visualization Tools to present the results in a user friendly charts and graphs. They are both used

in auditing departments and are fully integrated together so you can export data from GAS tools to Data

Visualization tools.

7- Statistical skills

As usual, auditors should follow some basic rules when they educate themselves, for example, they should [xii]:

1- Understand the importance of such procedure, focusing in the taken sample.

2- Recall binomial (or Bernoulli), Poisson and normal (Gauss-Laplace) probability distributions [xiii].

3- Explain the vital character of confidence intervals.

4- Make sure that the numbers of items in the accounting records is sufficient.

5- Consider the ratio of items with a given property within the whole.

6- Calculate the mean value of normal distribution by estimating the average of errors per document [xiv]

We conclude that a testing statistical hypotheses need to be reviewed

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8- Professional Training

Completing all the skills mentioned above is not enough for the student to be qualified for working as an auditor.

They need to have real life experience in a work environment that supports their learning. The work place should

have GAS tools implemented so the student can apply what he learned to real life situations.

9- The Curriculum

Through working with accounting departments from different universities in Jordan, we observed the lack of

improvement in the curriculum taught. The accounting undergraduate programs failed to meet the industry

requirements. Fresh graduates do not have sufficient knowledge on Enterprise Resource Planning (ERP) that led

not to appreciate the benefit of CAATs. They also lacked statistical skills necessary for them to complete their

graduation projects and need help from a third party to complete the statistical analysis part.

For this, we propose the following steps to enrich the auditing curriculum in the universities of Jordan:

- Introduce an IT skills course that covers all the topics needed for the accounting student who wishes to

study auditing. This course should be a pre-requisite for Advanced Topics in Audit course.

- Introduce fundamentals in statistics course that covers most topics needed by accounting student especially

the topics needed in Audit.

- Introduce an Advanced Topics in Auditing course that covers data analytics concepts with practical training

in CAATs using one of the popular GAS tools, also introduce Data Visualization tools such as Tableau to

be fully integrated with GAS. This course should include practical case studies that give the student hands

on experience on how to use GAS and Data visualization in Audit analytics.

- Provide internship program for students who wish to expand their experience in auditing.

10- Results and observations

We have provided CAATs training for accounting students in two major universities in Jordan, the University of

Jordan and Princess Sumaya University for Technology. The CAATs training consisted of an introduction to ACL

as an example of CAATS with practical experience using the software solving real auditing case studies.

The response of the students was positive, with many expressing their desire to continue learning ACL Analytics.

Many students felt the benefit of learning data analytics; they realized it’s important for them to start learning in

order to secure a job quickly after graduation.

We observed that the real obstacle in introducing data analytics to auditing students was the instructors, they are

unable to deliver the training for the above-mentioned tools and thus improvements will never take place if the

instructors weren’t trained to use these tools.

11- Challenges

While Teaching CAATs, some challenges will be faced for both students and teachers; for students, they need

adequate time to understand and practice the importance of CAATs in addition to the general information

technology skills. As for teachers, main challenges are lack of facilities and licenses. [12]

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12- Conclusion

Technology is changing rapidly and it’s the responsibility of the universities to update their teaching material to

cope with the ever changing demands of the professional world. Providing students with adequate set of skills will

help them secure jobs fast after graduating and will give them advantage on other applicants who don’t have any

data analytics knowledge.

Introducing the right concepts early in the accounting curriculum will make the learning process easier and will

prepare the students for the challenges they will face.

Even though there are obstacles in introducing data analytics to students especially those who lack IT knowledge,

the auditing analytics software is always improving to become more user friendly in a way that makes it easy for

the auditor to use.

GAS tools such as ACL and IDEA have started Education Networks for students and professors, making a version

of their licenses available for academic use. There are also free learning sources available online, the instructor can

use these resources to help him introduce these tools to students.

13- References

[i] The IIA Research Foundation, The Global Internal Audit Common Body of Knowledge (CBOK), published by

The Institute of Internal Auditors Research Foundation, 2014.

[ii] M. Krishna Moorthy et al., The Impact of Information Technology on Internal Auditing, South African Journal

of Business Management, DOI: 10.5897/AJBM10.1047, January 2011.

[iii] Deniz Appelbaum, Alexandr Kogan, and Miklos Vasarhelyi, Moving towards continuous audit and big data

with audit analytics: Implications for research and practice, the 35th World Continuous Auditing & Reporting

Symposium November 6&7, 2015

[iv] Dai, Jun et al., Three essays on audit technology, A Dissertation submitted to the Graduate School-Newark

Rutgers, The State University of New Jersey, 2017

[v] Kearns, G.S., Measuring AIS course outcomes: the relationship between knowledge/skills and

interest/enjoyment. AIS Educator Journal, 5(1), pp.47-69. 2010

[vi] Boritz, J.E., Datardina, M. and Boritz, J.E., 2014. CAATs in the Classroom: Data Analytics for Accounting

and Finance Professionals, Working Paper, J. Efrim. Boritz School of Accountancy, University of Waterloo

Waterloo, On N2L 3G1

[vii] Gelinas, U., Levy, E., Thibodeau, J. and Usoff, C., 2004. Effectively Integrating Technology in the Audit

Course: An Application of the Technology Acceptance Model. AMCIS 2004 Proceedings, p.350.

[viii] Sayana, S.A. and CISA, C., Using CAATs to support IS audit. Information systems control journal, 1, pp.21-

23. 2003

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[ix] Mary B. Curtis, Jean C. Bedard, Donald R. Deis, Auditors’ Training and Proficiency in Information

Systems:A Research Synthesis, JOURNAL OF INFORMATION SYSTEMS, Vol. 23, No. 1, pp. 79–96, Spring

2009.

[x] Braun, Davis, Computer Assisted Audit Tools and Techniques: Analysis and Perspectives, Managerial

Auditing Journal, 18/9(2003), p 725-731, 2003.

[xi] Kuruppu, N., A structured pedagogy for integrating generalized audit software into the auditing curriculum.

Business Education & Accreditation, 4(1), p.113., 2012.

[xii] Aries Wicaksono1, IMPACT ANALYSIS OF GENERALIZED AUDIT SOFTWARE (GAS) UTILIZATION TO

AUDITOR PERFORMANCES, Business Review, 7(2), August 2016, 131-136

[xiii] Ahmi, A., & Kent, S. The utilisation of GAS by external auditors. Managerial Auditing Journal, 28(2), 88-

113, 2013.

[xiv] Mahzan, N. & Lymer, A. Examining the adoption of computer-assisted audit tools and techniques: Cases of

generalized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327-349, 2014

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Paper ID: ADRJS 2018-3-1-102

The Algerian Tax System And The Mechanisms Of Applying The Value-Added Tax

(Vat): Experience Of Algeria, Period 1992-2017. Dr. Djellal Ameur Nezha , Lecturer at the Faculty of Economic Sciences, Section of Commercial Sciences,

University of Oran 2 – Algeria, phone No. 00213555038818, email: [email protected].

Dr. Benichou Mouffok , Lecturer at the Faculty of Economic Sciences, Section of Commercial Sciences,

University of Oran 2 – Algeria, phone No. 00213550322867 ; email: [email protected]

Dr. Boulenouar Bachir Lecturer at the Faculty of Economic Sciences, Section of Commercial Sciences,

University of Oran 2 – Algeria

Abstract

The tax reform was adopted by Algeria since the beginning of the nineties, after the imbalances of the national

economy. In the context of this endeavor, the state has carried out a complete tax reform, with drastic amendments

to the components – in rates and types - tax administration, tax system in terms of tax legislation and taxes and tax

containers.

In addition to the fact that taxes are an essential source of expenditure, they are an important tool of economic

and social policy because they have the ability to influence the volume of production, that of consumption and

savings on the one hand, and, on the other hand, the subject to the VAT, in some cases, cannot deduct this tax

included in the purchase invoices in the process of selling (billing) or arrest. To recover his assets from that tax, he

must apply to the tax administration which intervenes through some control tools. This study leads us to the

following problem: How effective is the tax system in Algeria and what are the fiscal control tools used to avoid

fraud and tax smuggling on the value-added tax?

In order to determine the suitability and efficiency of the Algerian tax system and to assess its profitability, it is

necessary to diagnose tax reforms through indicators of the financial outcome of the tax system, to identify the most

important challenges to its effectiveness, to propose some measures to improve its profitability, to deal with the tax

administration inquiry and its use to verify the validity of the recoverable drawing balances.

Keywords: Taxation, tax reforms, Algeria, value-added tax, direct and indirect taxes.

Introduction:

After the collapse of oil prices in 1986, the revenues of the tax recovery from oil, which ranks first in terms of

revenue obtained by the state to finance its budgets, did shrink, hence making the search for other resources

inevitable; so it initiated fiscal reforms to cover this deficit, pertaining to regular tax recovery. The fiscal reform

adopted by Algeria since 1992 consists in a general tax reform by introducing radical changes in the tax system's

components, both in terms of tax rate and tax exemptions, including all domestic or foreign economic sectors.

Furthermore, to achieve economic development objectives and economic growth, the country can replace imports

by exports.

VAT is one of the most important components of the fiscal system in Algeria. Prior to 1992, VAT was not known

under this appellation and the fee retrieval system was complex. That period knew the TUGP and the TUGPS. The

former gives the possibility of deducting the fee included in the invoice of purchase, whereas the latter – concerning

the performance of services - does not give the possibility of deduction. Our research stands within this framework;

it includes the problem mentioned earlier, which we tried to answer by answering the following questions

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a. Theoretically

1. What are the components and rules on which the tax system is based in general?

2. What are the developments in the field of taxation that fit some of the economic and social conditions of

Algeria?

3. What are the main challenges that hinder the effectiveness of the tax system?

4. What are the procedures to be followed in order to improve the profitability of the tax system?

5. Clarifying the concept of investigation.

6. Clarification of the fee included in the purchase invoices, and the possibility of retrieving it in case it cannot

be deducted.

b. Realistically or in the field

We take Algeria as an applied model, where we note that it and the rest of the Third World rely on the tax source

to cover its public expenses in order to increase the level of employment and improve the economic and social

situation. Therefore, it carried out the fiscal reforms of 1991. We can ask the following question: Did the fiscal

reform carried out in Algeria from 1992 achieve its objectives? What are its effects on the economic progress of the

country?

Study Approach: The study follows the analytical descriptive method. In the theoretical side, the descriptive

approach was adopted by presenting and explaining the various concepts. The analytical approach was adopted in

the field to analyze the different data.

CHAPTER ONE: Diagnosis of the content of the new tax system:

In 1992, the Algerian tax system was incorporated into the logic of reforms. In order to cope with the economic

reforms, the tax on gross income, corporate profits tax and value-added tax were established in order to simplify

the tax system and increase its effectiveness. Hence, we will address the international and national context of tax

reform. Then we diagnose tax reforms and finally propose some measures to upgrade the effectiveness of the

Algerian tax system (1).

Firstly: The international and national context of tax reform

The Algerian tax system started a process of reform in order to be in line with the economic reforms, thus creating

the tax on the global income, tax on companies profits and value-added tax, in order to simplify the taxation system

and raise its effectiveness, therefore we will tackle the international and national contexts of tax reform, then we

will analyze the tax reforms and lastly we will propose some measures to enhance the effectiveness of the Algerian

tax system (2).

The tax reform started by Algeria since 1992 falls within the context of different transformations witnessed by the

international and national scene, therefore we will expose these different transformations to be able evaluating the

different taxes created within the tax reform in Algeria.

1) The international context of tax reform: The tax reform in Algeria coincided with many important

transformations witnessed by the economic life, consisting in:

• Failure of the socialist regime and the hegemony of the capitalist regime led by the United States of

America, which control the global economy and the international policy, with the support of the financial

institutions and international monetary fund and the world trading institutions.

• Restructuring of the global economy as a result of the scientific and technological revolution and its

consequential new transformations in the context of the globalization phenomenon.

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• The increasing trend towards forming economic blocs between the developed countries which requires the

coordination of economic mechanisms of these countries, and the reinforcement of their negotiation powers

in the field of world trading.

• The continuing crisis of development in the third world countries as a result of the indebtedness crisis,

making them subject to pressures and complication of the borrowing conditions at the international financial

markets and increase of the debts burdens.

These transformations witnessed by the world economy contributed in the emergence of a new world system with

distinguished characteristics, and in this context tax reform became an important tool to coordinate the economic

policies of the different countries, and to face the globalization challenges, mainly its repercussions on the destiny

of the national economies.

2) The national context of tax reform: The disorders witnessed by the national economy, in particular the drop of

oil prices in 1986, drop of growth rates and rise of the foreign indebtedness, incited the officials to plan a deep

reform in the national economy for its recovery, through remedying the problem of efficiency of the public firms

by making them a center for decision making, and reconsider the relation of the state with the economy, and in this

context the constitution of 1989 concretized the orientation towards the market economy, and this orientation is in

fact an outcome of the pressure exerted by the international financial institutions (international monetary fund,

international bank for reconstruction and development) which impose the liberalization of the economy and

application of the market economy system. It is worth to mention here that the reforms proposed by the international

financial institutions aim basically to set mechanisms allowing them recovering their funds; and solving the

efficiency problem of the economic establishment is in fact a secondary objective. The multi-face crisis witnessed

by Algeria is basically the outcome of bad management, since the good management allows the firm using the

production elements in an optimum way. In the frame of the new economic reforms, the economic public firm

became characterized by many features in terms of its relationships, and regarding its environment the firm has

predominantly an independent activity, and the trading aspect is predominant regarding the different works of the

firm since it is subject to the commercial law, and its internal regulation and management is characterized by a

democratic organization through the participation of employees. The economic reforms in Algeria are concerned

with many aspects, which are concretized in the following phenomena:

2.1) Change of the relation between the state and the economic firms: In the context of economic reforms, the

state became the owner of the firms’ capital through the contribution funds, and the relation between the state and

the firm is now subject to the rules of economic efficiency and performance, therefore the intervention of the state

is limited to the planning and orientation to fix the goals and rules of comprehensive development, and in order to

achieve these goals, the state uses appropriate economic regulation tools which are fundamentally based on

monetary policy tools and tax policy tools, therefore the tax system gained more importance and it must be adapted

with the reforms of the public firm, and it must also be an incentive tool for the economic activities and orientation.

2.2) Reform of the pricing system: In the context of autonomy, and to allow the firms taking the adequate decision,

the pricing system was revised through the law of 1989 related to prices, and which distinguishes two types of

prices, namely:

• Codified prices: The prices which are subject to the control of the state, whether by fixing their maximum

prices or maximum margins.

• Free prices: which is known as the system of prices declaration, by which the economic operators declare

their products and their intended prices at the trading departments, and the economic operators must abide

by their declarations.

2.3) Relation of the bank with the firm: In the frame of the economic reforms, the bank is an independent financial

institution which has to look for performance it its transactions with firms, therefore the nature of the relation

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between the bank and the public firm consists now in the risk criteria which have pure economic aspect, and hence

the firms have to submit loan files to the bank operating with them, and this latter studies the feasibility of the

planned projects, and on this basis selection is made of the firms to be financed.

2.4) Reform of the foreign trading: In the context of the economic reforms, the state adopted an important

progressive program for the liberalization of the foreign trading, which was concretized by law No. 88-29 (3) which

granted more flexibility in the state monopoly, by allocating a defined amount in foreign currency and credit to each

company so that this latter will use it as per its own discretion. In this regard, in 1988 decree 88 was issued which

allowed the firms benefiting from a budget of foreign currency, and this budget is determined on the basis of the

export revenues for the firm and its import requirements during the year. Therefore, the firm can carry out its

transactions abroad freely far from the procedures relevant to currency control. And according to the provisions of

law 90 of administrative and financial procedures, the non-residents and residents are allowed to transfer capital

between Algeria and abroad to finance economic projects, and a foreign capital can be invested in any economic

activity (not allocated expressly to the state). It is evident from the aforementioned, that the economic reforms fall

within a transformation process to the market economy, and in order to be in line with this transformation, tax

reforms were required to complete the economic reforms path to allow the firm playing its role efficiently and to

adapt the national economy to the international economic criteria.

3- New taxes after tax reform: The substance of the tax reform of 1992 is based on the establishment of three

new taxes, which we shall deal with in brief: the tax on gross income, the tax on corporate profits and the value-

added tax.

a- Tax on gross income : Article 1 of the Law on Direct Taxes and Similar Fees stipulates that "a single

settlement tax shall be established on the income of natural persons called the tax on gross income and shall

be imposed on the gross net income of the taxpayer

b- Tax on corporate profits: The most important goals that the tax reform sought by the state was to subject

public companies as well as the private ones to tax on corporate profits to the logic of the market rules. In

order to dedicate this endeavor, the tax on corporate profits was established under Article 38 of the 1991

Finance Act; said type of tax, later on, knew amendments and changes in order to raise the volume of

investments and modernize the collection of companies and make them a tool for recovery and economic

growth and reduce the burden tax on the institution and then strengthen its financial position and expand

its production capacity and impose a normal rate and rate allocated for reinvested profits.

Secondly: Assess the effectiveness of tax reform

More than 20 years after the implementation of tax reform, we are now questioning the cost effectiveness

of tax reforms in the light of some of the economic, financial and regulatory indicators available to us as

follows:

1- Financial indicators: It will study and analyze the evolution of the tax revenue as well as examine the

level of implementation of the stated estimates regarding the regular collection and compare them with

the actual achievements achieved. The actual fiscal outcome of the tax system is one of the basic

indicators to ensure effectiveness or ineffectiveness by monitoring the development of tax revenues

and fees collected for the state budget. Therefore, we will focus on the importance of taxes and fees

related to the state budget, including the tax on gross income, value-added tax, as shown in the table

below.

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Years Public

expenditure

General

revenues

Petroleum

collection

Regular

collection

Direct

tax

Indirect

tax

Registration

and stamp

holder

Customs

officer

1993 390.5 314 179.2 121.5 35.2 52.3 6.7 27.3

1995 461.9 477.2 222.2 176.2 44.4 77 6.9 47.9

1997

1998

589.1

724.6

600.9

825.2

336.1

496

233.2

290.8

53.6

67.5

99.9

129.7

6.4

9.2

73.3

84.4

1999

2000

845.2

875.7

926.7

774.5

564.8

378.6

314

329.9

81.8

88.1

148.1

154.9

10.6

11.4

73.5

75.5

2001 961.7 950.5 560.1 314.8 72.2 149.7 12.7 80.2

2003

2004

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

1178.10

1321.00

1550.60

1766.20

1891.80

2052.00

2453.00

3108.50

4191.00

4246.30

4466.90

5853.60

7058.10

6092.10

6980.20

1578.1

1505.5

1603.2

1974.5

2229.7

3082.8

3639.9

3687.9

5111.0

3676.0

4392.9

5790.1

6339.3

5940.9

5719.0

1173

1505.5

942.9

1285

1571

2268

2714

2712

4089

2413

2905

3980

4184

3678

3388

349.5

956.4

483

524.9

495.4

640.5

720.9

766.7

895.1

1147

1298

1527

1909

2019

2079.1

98.5

398.2

127.9

148

168.1

241.2

258.1

309.6

462.1

561.7

684.7

862.3

817

817

875.7

148.5

112.2

207.9

213.8

168.9

235.8

324.5

295.9

252.1

378.9

391.7

395

697.3

737.5

764.3

16.2

16.8

18.9

19.3

19.6

19.6

23.5

28.1

27.7

35.8

39.7

47.4

56.1

61.7

69.9

86.3

103.7

128.3

143.8

138.8

143.9

114.8

133.1

153.2

170.2

181.9

222.4

338.2

402.3

369.2

General budget components in Algeria during the period 1993-2017 MDA

The analytical reading of Table No. 10 for the development of the fiscal revenue of the tax revenues

from 2006 to 2011 can be seen as follows (4): The rate of contribution of the tax on the gross income

reached 20.57% on average during the period 2006-2011 and reached a peak in 2011 with a contribution

of 28.09% and an increase of 8.35% Compared with the year 2010 in relation to the contribution to the

general proceeds of the regular collection, 8 09% 2010 increase. 35%, this is due to the changes in the

wage system resulting in increases in income from general taxation, which contributed with more than

78% on average of the total tax revenue on the gross income. If the tax income on the gross income of

the other categories of income tax is recorded, it can be attributed to several reasons. It also raises the

question of how fair it is to limit it to some income only.

2- Economic standard: This criterion is concerned with the extent to which the fiscal system responds to

economic considerations, which are mainly rationalization of consumption, encouraging savings,

investment development, attracting capital, supporting exports outside hydrocarbons, etc. We will

address this specific aspect:

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• Foreign direct investment in Algeria

• Tax pressure

• Tax evasion

CHAPTER II: GENERAL NOTIONS ABOUT THE APPLICATION OF THE VALUE-ADDED TAX IN

ALGERIA:

The value-added tax (VAT) is a unified tax with split payment imposed on the added value of the commodities

and services during their production or trading in a manner ensuring the equality for its outcome, and it is imposed

on production in all its stages. In other word, increasing the value of the sold production at the end of each stage

from the value of the purchased production at the beginning, and so that it does not let any possibility to the

overlapping phenomenon to take place which consists in the applicability of the tax on the same element many

times in different stages. The system of tax on turnover TUGP and TUGPS was replaced by the value-added tax

which is characterized by simplicity and ease as well as its wide application, being applicable on a large set of

operations which are compulsory or optionally subject to it. In this chapter we will conduct an analytical study of

the general functioning of the value-added tax in Algeria, including the domain of applicability of VAT, the rules

of its establishment and rates, the right in deduction, system of purchase by exemption and recoveries, in addition

to the VAT taxation systems, the obligations of taxpayers and the methods of declaration and payment.

First: VAT in Algeria after reforms:

The system of tax on turnover which was in force until March 31st 1992, characterized by two taxes, the single

total tax on production (TUGP) and the single total tax of the performance of services (TUGPS), was subject to

many critics relevant basically to their limited domain of applicability and the multiple rates, and its limited right

in deduction and the large number of exemptions. And the tax reform related to the tax on turnover is concretized

in the financial law for year 1991 which introduces the value-added tax (VAT) instead of the TUGP and the TUGPS

(5).

The legislators who have created the value-added tax had in their minds that this matter is related with the creation

of a general tax on consumption which is capable to achieve two main goals at the same time: tax neutrality and

investment incentives, all under an optimum transparency guarantee. Regarding the neutrality, it consists in getting

rid of the old taxes with cumulative aspect to avoid punishing the economic and productive chains in particular the

long ones, therefore any tax paid at the source must be subject to a deduction from the tax paid at the outlet, hence

the product is subject to tax only once, despite being sold in successive stages, and it is relevant precisely to the

“added value”.

Regarding the incentive for investment, the value-added tax allows also to avoid punishing the firms when they buy

investment commodities, since the system of this VAT stipulates to make the deduction only at the time of

declaration of the VAT taxable operations. This tax is different from the previous taxes imposed on turnover in

particular which have a cumulative aspect, since they annul any continuance of the tax thanks to the system of

deductions which represents the main feature of this system. Hence the VAT is a form of tax collection characterized

by neutrality towards the firms or the taxpayers as aforementioned. Transparency is also satisfied here, since the

taxpayers of such tax reflect it clearly on the prices. Indeed, any tax paid in a previous production stage is subject

to a deduction without restriction, and this makes the VAT different from other single taxes such as TUGP and tax

on production in which the right of deduction is limited to the commodities which are directly included in the

production operation.

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Second: Operations subject to the value-added tax according to the Algerian tax law:

The sales and deliveries carried out by the producers illustrated in article 4 from the value-added tax law. The

producer means the following:

• A natural or moral person who activates, essentially or secondarily, in the extraction or manufacturing of

products, and he undertakes to carry out the manufacturing or transformation in the capacity of

manufacturer or contractor.

• A natural or moral person who effectively replaces the manufacturer to carry out in / or outside his plants

all works related with the manufacturing of products or the final commercial delivery.

• Real estate works; among the real estate works we can state: the equipping works (installation, heating,

electricity, sanitary works), buildings repair works.

• Sales and deliveries in their original state: such as the products or goods which are taxable or achieved

according to the wholesale conditions by importer merchants.

• Sales carried out by wholesalers: a wholesaler is a merchant who sells whether to other merchants for resale

purpose, or at the same price and quantity conditions to firms, or to public or private groups, and which

consist in:

o Operation of installation of movable properties which are carried out by the taxpayers.

o Properties other that those installed, which are carried out by the taxpayers for themselves to satisfy

their needs or the needs of their different investments, provided that such properties are not used to

achieve operations subject to value-added tax or which are exempted according to article 9. (6).

o Lease operations.

o Sale of real estates, commercial shops.

o Trading in second-hand items.

o Operations achieved in the frame of free trades.

o Artistic festivals, games and entertainments from different types which are organized by any person

even if he acts under the auspices of associations subject to the applicable legislation.

o Operations achieved by banks and insurance companies.

Secondly: Operations which are optionally subject to value-added tax: Natural and moral persons who activates

outside the scope of applicability of the tax may elect, pursuant to a declaration made by them, to acquire the

capacity of VAT taxpayer, provided they deliver the commodities and services:

• For export, oil companies, other official charged bodies;

• Firm enjoying the system of exemption as set out in article 42, subject compulsory to the system of real

profit.

The application for choosing the system can be submitted at any time during the year, by informing the tax

department vested with the tax authority, and it will be effective as from the first day of the subsequent month and

it ends on 31 December of the third year following the year of start of effectiveness of the election.

Thirdly: Exemptions from VAT, VAT rates

1) Exemptions:

Exemptions from VAT taxes are given according to the stipulations in the financial laws, and the exemptions

include special procedures differing from the general tax system, they are also deemed direct support from the state

to encourage and promote the sectors of activity, products and services. This exemption from the applicability of

VAT is illustrated in article 08 as follows: operations of sale related to (7) :

• Products subject to tax on slaughtering

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• Slaughteries subject to tax on slaughtering, but for the first sale after slaughtering.

2) Operations carried out by persons:

Whose total turnover is less than 100000 DA or equivalent, for the service provider, and from an amount of

130000 DA.

Taxable sale operations of bread and flour, used in making such bread, and cereals used in making such flour,

and also taxable operations relevant to semolina and its derivatives, from the milling of cereals in the form of grains.

Sale operations of milk, milk butter unsweetened with other products, milk and milk butter which are condensed

or mixed with sugar or sweetened with other products including baby milk.

Operations of sale of pharmaceutical products as stated in the national bulletin of drugs.

Operations achieved in the frame of services: with the objective to organize restaurants for the provisions of meals

free of charge or at fair prices allocated for needy persons and students provided that the exploitation of such

restaurants realizes profit.

The operations with the sole objective of constructing memorial monuments for the martyrs of the national

liberation revolution or in honor of the national liberation army.

The new beach vehicles with power exceeding 1600 cm2 for motor vehicle and petrol ignition, and 2000 cm2

for motor vehicle with piston and diesel ignition, and also the new utility vehicles with load less than 3500 kg or

equivalent bought each five years by the handicapped persons from the national liberation revolution and whose

handicap exceeds 60% in the reduction of fees.

Fourthly: mechanisms of application

At each stage from the economic operator stages, we find that the value of the commodity is subject to a unified

rate conforming to the classification provided through the turnover tax law, however each person subject to this tax

is authorized to charge on the VAT required from him, which we call the total VAT payable on the products and

commodities bought at a previous stage, and the taxpayer pays only the difference, i.e. the net VAT. (7).

The tax base or the base of subjection to a given operation consists of the total value on which its specific legal rate

is applicable, thus it is composed of the price of sale of works or services plus all fees, except the value-added tax.

When the matter is an export one, the base subject to the tax is composed from the obtained price or the price of the

sold goods including the transport, insurance and customs fees. Regarding the imported goods, the base subject to

the tax is composed from the price paid by the shipper plus some charges such as transport, insurance and customs

fees.

Fifthly: Right of deduction and system of purchase by exemptions and recoveries

The value-added tax is based on the principle stipulating that the fee which burdens the elements forming the

price of an operation subject to the tax is deducted from the value-added tax obtained from the achieved operation,

however in case of operation benefiting from exemption the taxpayer subject to this tax cannot include this tax, and

for that purpose article 42 from the turnover tax law stipulates the system of purchase by exemption.

Firstly right of deduction: The operation of deduction is deemed amongst the main principles of value-added tax,

where each firm subject to this tax calculates a tax on the achieved sales and it pays to the treasury only the

difference between the tax accumulated upon the sale and the tax incurred upon the cost of the product or service,

hence the taxpayer of the VAT has the right in deduction of the tax pertaining with his purchases, however this

deduction is not done at each operation but at a comprehensive level. And deduction cannot be done on the basis of

the declaration deposited by the taxpayers of this VAT tax regarding the monthly turnover in which was drafted the

invoice or data of import, and regarding the funds, or establishment (production by the firm of its own needs), and

we can distinguish two types of deductions, namely:

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Material deduction: which is the recovery of the amount of the VAT amount stated in the invoices of purchase of

stocks and services used in operations subject to this tax.

Settlements: discounts from the value-added tax made by the regular taxpayer of such tax have crucial aspect;

however such discounts can be reconsidered in some cases stipulated in the turnover tax law, giving rise to the

repayment of the value-added tax deducted to the treasury. And settlement pertaining with the value-added tax can

be done by introducing the following considerations: whether the stop rule (butoir) or the prorata rule, or interrupting

the work or waiving the capacity of VAT debtor.

Partly VAT debtors: The partly VAT debtors are the persons who do not realize operations entitling them with

the right in discount related to VAT tax, but they are subject to a tax on a part of their activities. The value of tax

due on those partly debtors can be done by using the prorata rule.

(taxable turnover + turnover of exports from taxable products + turnover realized by exemption from fees)

Exempted turnover + turnover outside the applicability of VAT

CHAPTER THREE: INVESTIGATION CORRECTED CONTROL TOOL ON THE DRAWING

CONTAINED PURCHASE INVOICES

In this topic, we address the corrected investigation and its relationship to the value-added fee that can be

retrieved, which is included in the purchase invoices, and the tax effect of the rejected and / or guaranteed purchase

invoices. The corrected investigation and its relation to the recoverable drawing

Firstly: Corrected investigation:

Financial supervision is a tool used by the tax administration to follow up and examine the statements of those

subject to drawing and branching out this control to external and internal, the latter is done at the level of the basic

interests of the tax administration. The investigation is corrected in addition to the investigation of accounting and

investigation in the overall tax situation of the types of external control (8). In accordance with Article 22 of the

Finance Act 2008, a control fee is levied on a certain tax or some taxes for part of a period or period that has not

been covered by the statute of limitations:

• Settlement control for galaxies reductions in value-added tax, the origin of the rest of the discount.

• Control of various authorized burdens.

• Control of the authorized deficit.

• Control of the return of VAT balances.

Secondly: The value of the VAT inquiry included in the purchase invoices:

The purpose of conducting the VAT investigation is to investigate their purchases in the sense of investigating

the purchase invoices by confirming the fee (drawing the validity of the purchase invoices, examining their form,

subject matter, content) ), Matching the purchases with the needs of the activity, the applicable production

coefficients, the non-overstatement of consumption etc. For the rejected invoices in form and / or content, if the

drawing is on the purchases in this case, this fee is re-integrated, which affects the balance of the fee to be retrieved

Consumption Trailing is incorporated into the profit bas:

• Confirm the validity of your purchase invoices;

• Examine the invoice form;

• Study the subject (content) of the invoice;

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• Match purchases with activity needs;

• Over-consumption of materials.

Thirdly: Legal proceedings before, during and after the investigation process corrected:

There is a set of legal procedures that must be met by legally qualified agents both before and after the

investigation process (9):

• The investigation cannot be initiated without informing the person subject to the VAT. A notice of the

investigation shall be sent together with the Charter of Rights and Obligations of the taxpayer, provided

that the person subject to the investigation shall benefit from the investigation for a period of ten days

from the date of receipt of this notice. For the investigation process.

• Provide regular explanatory documents such as invoices, order receipts or deliveries. In no case can

this investigation result in an in-depth and critical examination of the overall accounting.

• The period of investigation cannot take place in the books and documents for more than two months.

• Add the value added fee within 30 days to send or accept his / her feedback from the date of delivery

of the notice of re-evaluation.

Conclusion:

Since the beginning of the 1990s, Algeria has initiated a tax reform in the context of economic reforms aimed

at correcting the structural imbalances that the Algerian economy has been suffering from and within the context

of the various profound transformations experienced by the international and regional arena. The reform effort

is an important step towards rationalizing the system; the new ones are active in it. In order to increase the

profitability of the Algerian tax system under this environment, it is necessary to update it according to the

following:

• To make radical changes to some taxes and fees, some of which are old and have not been amended or

amended, and there is a lack of reporting procedures, follow-up and collection.

• Reduce tax evasion and fraud by simplifying and updating the tax system

• The tax administration exercises its powers to collect some local taxes and fees.

• Developing efficiency in human resources and in public financial institutions.

• Providing the means and modern possibilities in tax transactions.

On the other hand, we dealt with the supervisory role of the corrected investigation in the value added drawing

as a tool of fiscal control used by the tax administration to arrive at real balances of the recoverable fee. The focus

was on the investigation tool, bills of purchase and the possibility of retrieval in some cases that cannot be subject

to drawing his opponent. Here are some of the suggestions and recommendations that we find very important:

• Activating the investigation of the drawing, especially on those seeking to retrieve the balances from the

importance of maintaining the general treasury of the state.

• Attempting to generalize the corrected investigation not only to those subject to drawing in the long cycle,

but even to those subject to drawing in the short session.

• Formation and training of grassroots staff on this type of oversight mechanism for tax administration.

• Formation and training of tax administration staff on the control mechanisms used globally to prevent tax

evasion and maintain public treasury funds.

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References:

(1) Bouaoun Yahiaoui Nacera “national and international taxes”, page bleu, 2011.

(2) Dr. Menaouer Ouserrir “corporate tax”, SAB, 2013.

(3) Aouadi Mustapha “Censorship of taxpayers in the tax system in Algéria “, page bleu, 2015

(4) Nacer Mourad, international taxes “toward a contemporary tax system”, 2010.

(5) VAT guide, author: Taouche Mokrane, Dahlab edition, year 1996.

(6) 2, 21,23: Articles of the Law of Fees on the Number of Acts Penal Laws, General Directorate, 2017.

(7) applied guide of value-added tax, ministry of finance, general tax department, Assahel publications, 2014.

(8) Abdelmadjid Keddi, introduction to macroeconomic policies, an analytical evaluation study, university

prints office, 2003.

(9) Letter from the General Directorate of the Return, Retrieval of the Value Added Tax (Towards more 4, Al

Jazair, p. 2014/57 Flexibility and Effectiveness), Monthly Bulletin of the Directorate General of the Maghreb,

No. 07

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Paper ID: ADRJS 2018-3-1-103

Review of Public Relations Campaigns Dr. Entisar Al-Obaidi

Assistant Professor of Public Relations, Department of Mass Communications

School of Arts and Social Sciences

Al Dar University College, Dubai, UAE

Correspondence: [email protected]

Abstract:

A Public Relations (PR) campaigns define as a series of activities that are planned in advance and identify with a

particular objective. This stands out from different zones of PR, for example, general continuous reputation

strategies, paid advertising, and responding to events.

Public Relations campaigns are widely used to expose high proportions of large populations to messages through

routine uses of existing media, such as television, radio, and newspapers. Exposure to such messages is, therefore,

generally passive. Campaigns like this are always competing with factors, for example, powerful social norms,

pervasive product marketing.

PR campaigns concerns the management of communication between a high profile individual, organization,

company, business or other entity and the public. Some of the activities that may be involve in PR campaign could

incorporate working with media, speaking at conferences or meeting, handling management crisis, inter-company

staff communication and social media planning and usage. Campaigns are a basic part of effective PR and depend

upon careful planning and management.

In this Review we discuss the characteristics, planning and management of PR campaigns, and give examples of

world wild PR campaigns related to human health.

Key words: Public Relations, Campaigns, Planning, PR professionals, strategies.

1. Introduction:

A PR campaign represents the activities that are planned in advance in order to achieve specific goal. Ultimately a

PR campaign has three features: identification of an objective, recognizing the message that will achieve the

objective and communicating that message to the suitable audience (Bruce et al, 2010; Jennifer, 2011).

Objective Specification

A good PR campaign will have an obvious objective; ideally it will be more specific. This may include a company

raising sales of a product or a pressure-group modifies government or public behavior. An objective specification

will not just make it easier to focus the planning of a campaign, but also to enhance its success. For instance, an

objective to raise positive consumer opinions to 50 percent by using social media sets "a measurable goal", and

providing a fundamental look at a strategic tool that will be used to gain the desired result (Kevin Stoker, 2014).

Deliver a Message

PR requires an obvious message for the company to communicate. In order to make the clear message without

risking ambiguity or losing precision, ideally the message will not only inform the audience of a specific fact or

viewpoint, but will clarify them into taking a certain action. If your organization is using a donation drive to promote

goodwill, relate basic objectives, for example, supply dental services in a community where 25 % of children have

no dental care (Hornik, 2003).

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Target an Audience

PR campaigns occasionally focus the whole population however as a rule need to target a particular group. This

should be the group most likely to react as wanted to the message. For an organization, this could be the kind of

consumer most likely to purchase a specific product or service, which considers into account interests, spending

power and tastes. For a membership group, this may be potential members. For a campaign group, this may either

be potential supporters and activists, or it could be individuals in authority with the capacity to settle decisions that

promote a cause (Kasper et al, 2014).

Pitfalls to Avoid

There are a wide variety of different factors that can influence the success of a PR campaign. One is that it operates

to an arranged spending plan and that the cash is spent in the best way that is available. Another is that it does not

fall foul of any administrative issues-- for instance, by defaming someone or by breaching rules on motivating

forces offered to open figures. PR staff also needs to design carefully to ensure a message cannot be confused or

cause offense (Kimmo et al, 2015; Jessica Francis, 2014).

2. PR campaign Vs. Advertising Campaign

PR and advertising have totally different roles for your business, which are vital to understand to enable you reach

your market and accomplish your business objectives. Advertising is making paid announcements to be advanced

through different types of media including online, TV and radio, print. PR, on the other hand, is a vital

communication process that builds commonly beneficial connections between associations and the public. PR is

extraordinary for creating a connection with your audience and promoting key messages, customers will probably

accept and observe of something written in an article, as opposed to an advertisement that has been paid for. You

pay for a promotion to be set in the media, while PR agency creates systems for you to create publicity in the media

(Reginald, 2012; Matthew et al, 2011).

PR professionals build up a range of strategies to gain positive media consideration for your brand, which is

extremely powerful at increasing your intended audience’s brand awareness. Message can control advertising

though control over the substance of your advertisement including when and where it will be found in the media,

while PR have less control of media coverage. When you send "story idea" to a journalist they have power over it

(Pechman et al, 2006).

They can change your story idea or not even distribute it at all. Nonetheless, your PR office should offer you media

preparing so you know how to control a meeting and enhance any media opportunities they create for you. You can

pay for the advertisement to be appeared in the media as many times as your financial plan permits, while PR can

send a story idea to a various journalists who will then publish the story in various ways. This enables your target

group to see the information differently in numerous mediums, which might be more successful at reinforcing the

message. Advertisements have less credibility than the coverage picked up by PR. When your target group sees a

promotion they know it has been purchased by a organization trying to offer them something. PR gives information

to a journalist who can write an article about the product or business. A journalist's article will be presented in a fair

manner. This means your target group may see the article with more validity than an advertisement since it isn't

blatantly selling them something. PR can be great tool since it can help shape public opinion (Richard et al, 2002).

Target groups Advertising and PR are similar in that they both need to pass on a message to their customer's target

groups. Anyway they convey that message diversely and in various mediums. Advertising: your organization can

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pay for an ad to be set directly in the media your target group is interested in; regardless of this are women’s

magazines, TV or radio.

PR professionals can convey your message to a target groups in an assortment of channels. The way to achieving

target groups is to place your message in the channel that your target groups are likely to use. For instance; the

channel could be an article in an organization newsletter, an email to certain people, a blog post, and much more.

This implies PR might be may be more effective than advertising because it can enhance your business to achieve

their target group in a many of mediums. As a business, we have to think about the differences between advertising

and PR to figure which approach is the optimal for your message. The approaches you select depend on the type of

message that you want to convey. The most intense method for correspondence is when advertising and PR is

utilized together as feature of a strategic integrated communication campaign (Smadar 2014).

The advertising campaign is "paid for visibility". Precisely what content will be shown is known, when, where, and

how. Picking for an advertising campaign is a good way to enable us to create perception around our image brad as

we can guarantee that content is on brand message, however this come at a price. Advertising, whatever the medium,

is costly (Mary, 2018).

3. Public Relations Planning and management

It's that season, when swing to making arrangements for 2018. Taking a year, or even quarterly, viewpoint is

working in a time of such vulnerability however need to keep on taking wagers on speculation and ability .

When considerations turn to planning for 2018, Taking 12 month, or even quarterly, outlook is testing while

operating in a period of such uncertainty but associations need to continue to take bets on investment and talent

(Mary, 2018; Sally 2015)

Our suggestion is to take the longest term standpoint feasible for your association but to test, measure and adjust

your plan over time. Continuous estimation and agility is a reality for any modern PR team (Regina, 2013).

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1. Objective: What is the goal of your PR campaign? This should be the objective that is set by your

administration team.

2. Goals and Measurement: What do you like to make and what will progress resemble? Measurement is

normally an afterthought in PR programs. That is a misstep. It should be defined at the beginning and

mention throughout a campaign. Continuous execution measurement is progressively playing a role in PR

campaign.

3. Publics or Audience: how to be influence? The way to great practice is characterizing your public, or

audience, could reasonably be expected. This might be based on behavior, location or a statistic.

4. Research: We approach in PR to first, second and third party information to assist understand publics better

than previously. Be assuring that you focus on your public and the media that are used. Tools like SWOT

analysis ((Strengths, Weaknesses, Opportunities and Threats)) and PESTLE (Political, Economic, Social,

Technology, Legal and Environmental) analysis are valuable to help define environments.

5. Insights: The ability to distinguish publics and utilize data to understand behavior and inspiration is the

point where science and art meet in PR. Data science is progressively becoming portion of practice.

Strategy: Your strategy system should summarize how you intend to achieve your objectives, in a basic activity

focused statement. Measurement aside, it’s the most discussed part of the PR planning process.

6. Creative: What content do you have to create to engage your publics in a discussion? This identifies to

channels. Generally our business has been focused around pitching press statements to media, but it’s

evolving rapidly.

7. Channels: Modern PR campaigns need to work over all types of of media. Earned or claimed media

commonly leads with paid and social used as a methods for enhancement and engagement. Activity needs

to be arranged around your group of onlookers.

8. Calendar: grew up in the PR business by using news frameworks that establish campaigns against time.

The recent equivalent is a content of the calendar that installs campaigns against media channels and time.

9. Resource: set out of numerus skills required to execute a recent PR campaign including information

science, planning, measurement, bits of knowledge and creative. Set out the resources and venture you

required for each component of your program.

You ought to have the capacity to outline your plan on paper and be able to clarify it in five minutes. This doesn’t

mean stupefying the arranging procedure, but is great management practice (Ansgar et al, 2017; Alison Henderson,

2005; Mary, 2011).

4. Measurement of PR campaign results

Without clear targets, assessment is pointless. At Fresh field, we put awesome store by agreeing the targets of any

campaign in advance, thereby making the agreed assessment of it clear and important for all concerned and

estimating the value, not simply the volume. We have made our own Evaluation Tool kit, which envelops the entire

range of measurement procedures for modern day communications. In conceiving a modern PR campaign, it is

crucial as a initial step to set out clear, agreed targets between the customer and the agency. Those Public Relations

and marketing targets will contrast case by case because of the nature of the campaign and the most relevant delivery

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channels to accomplish them, however they should always circle back to the customer's overall business targets

(Katie & Place, 2015; Stephen & 2016).

The agreed estimation of any campaign has to reflect these specifics each time, as opposed to a one-size fits all

approach. We need to make estimation about outcomes not outputs. We believe in estimating outcomes of the

activity. The benchmark of an effective campaign isn’t how many press statements are issued over a given period,

however how they are utilized, what they say and their identity coming to in which parts (Ansgar et al, 2017).

Correspondingly, if we are running a PR campaign we will need to quantify not only the volume of the demographic

group signing up or enjoying a campaign, but the estimation of the activity. We would look at how we are evolving

awareness, opinions, and acquiring practices where significant. The estimation of a successful PR campaign used

to be Advertising Value Equivalent (AVE), the value credited to the space generated by editorial in advertising

terms (Bruce et al, 2010; Yi-Hui, 2012).

.Today this is not so significant, and keeping in mind this can still be used as an indicator it is more helpful to

measure such highlights as the opportunities presented to the target group to see and act on the editorial utilizing

circulation and review statistics. The reaction rate of enquiries because of the media inclusion can also be estimated.

Another metric worth utilizing here is the market infiltration of the message, regardless of whether positive, negative

or neutral and what message is being grabbed. Obviously, modern PR is about so far beyond than media coverage,

which leads on to my rule. Many PR campaigns are intended to lead back to an association's website (Katie & Place,

2015).

. Notwithstanding, making a group of stakeholders through the campaign and referring back with a common set of

questions concerning a product, service or issue gathers emotional as well as statistical evidence. Such focus

gatherings can be important for many issues which need more anecdotal evidence to give foundation and setting.

They may include members of the media, workers and key clients (Hornik, 2003).

5. Examples of PR campaign

PR campaigns can work through immediate and circuitous pathways to evolve the behavior of entire populations.

Many campaigns expect to directly affect individual recipients by invoking emotional reactions. Such projects are

proposed to affect decision making forms at the individual level. Anticipated results include the removal or decrease

of obstacles to change, helping individuals to adopt healthy or perceive undesirable social norms, and to associate

valued emotions with accomplishing change. These progressions enhance intentions to alter and increase the

probability of achieving new practices (Melanie et al, 2010; Baron, 2008).

PR campaign for antismoking might accentuate risks of smoking and benefits of stopping, provide a phone number

for a support line, remind smokers of positive social norms in relation to stopping, associate quitting with positive

self-respect, or a combination of these highlights (Farrelly, 2009).

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One in three long-term tobacco smokers pass prematurely, to a great extent from cardiovascular, respiratory diseases

and cancer. Without intervention, 1 billion early deaths globally are anticipated to be identified to tobacco by the

end of this century. Tobacco use is likewise a major contributor to community mortality worldwide. Far a lot of

studies have been done to evaluate the effects of PR anti-tobacco campaigns on health-related; consequently, the

evidence for benefit is very strong. PR campaigns were associated with a decrease in youngsters starting smoking

and with an increase in the number of adults stopping. Prevention of smoking in youngsters appears to have been

more probable when mass PR were associated with programs in schools and the community. Many studies reveal

decrease in adult smoking prevalence when PR campaigns have been associated with other smoking control

strategies, for example, increases in tobacco taxation (Victoria, 2012).

Nutrition, activity, and prevention of heart disease

Cardiovascular disease is a main cause of death all over the world and contributes to health care costs in developed

countries. Besides tobacco use, other risk factors include high blood cholesterol concentrations, high blood pressure,

physical inactivity, poor nutrition, and obesity (Melanie et al, 2010).

Cancer screening and prevention

Screening of asymptomatic people for many kinds of cancers is recommended for early detection. PR campaigns

aimed at prevention of skin cancer have focused on to avoid sun exposure, especially in fair-skinned populations

who have at risky of developing skin cancer. The types of action frequently recommended avoiding of direct

exposure in high ultraviolet and the wearing of protective clothing and applying sunscreen products (National

Cancer Institute, 2008).

6. CONCLUSION

PR Campaigns are generally conducted to achieve particular organizational purposes. Likewise PR campaigns are

established to solve the problems or enhance the situations of the associations. PR practitioners must comprehend

the components of PR campaigns that consist of ten basic elements.

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We conclude that PR campaigns can deliver positive changes or avoid negative changes crosswise over large

populations, similar to changes in health-related practices.

This research essay shows where new traditions could be created and engaging communication theories with

practical communication problems in general aspects.

7. References

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15. Melanie A. Wakefield, Prof. Barbara Loken, Robert C. Hornik. Use of mass media campaigns to change

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Health and Human Services, National Institutes of Health, National Cancer Institute; 2008. The role of

the media in promoting and reducing tobacco use. NIH Pub No 07-6242

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counteradvertising and industry approaches. Am J Public Health. 2006; 96:906–13. [PubMed:

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18. Regina Luttrell (2013) An In-Depth Look at RACE: Creating a Public Relations Plan, Communication

Teacher,27:2, 104-110, DOI: 10.1080/17404622.2013.770156

19. Reginald Ford Moody (2012) Integrating Public Relations with Advertising: An Exercise for Students

in the College Public Relations Campaigns Course, Communication Teacher, 26:4, 203-

206, DOI: 10.1080/17404622.2012.668201

20. Richard Tay (2002) Exploring the Effects of a Road Safety Advertising Campaign on the Perceptions

and Intentions of the Target and Nontarget Audiences to Drink and Drive, Traffic Injury

Prevention, 3:3, 195-200, DOI: 10.1080/15389580213651

21. Sally Dibb, Lyndon Simkin &Adam Vancini. Competition, Strategy, Technology and People: The

Challenges Facing PR. Pages 116-127 | Published online: 02 Mar 2015.

22. Smadar Siev. The PR Premium. Pages 43-55 | Published online: 06 Mar 2014.

23. Stephen W. Campbell (2016) Funding the Bank War: Nicholas Biddle and the public relations

campaign to recharter the second bank of the U.S., 1828–1832, American Nineteenth Century

History, 17:3, 273-299,DOI: 10.1080/14664658.2016.1230930

24. Victoria Geyer-Semple (2012) Through Classroom Walls: A Collaborative Public Relations Education

for Creating Integrated, Digital Media Campaigns, Communication Teacher, 26:1, 37-

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25. Yi-Hui Christine Huang. (2012) Gauging an Integrated Model of Public Relations Value Assessment

(PRVA): Scale Development and Cross-Cultural Studies. Journal of Public Relations Research 24:3,

pages 243-265.

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Paper ID: ADRJS 2018-3-1-104

The technological challenges of the media and its role are a key tool in shaping the

culture of family security Dr. Maha Mustafa Omer Abdalaziz

Assistant Professor of Public Relations, Department of Mass Communications

School of Arts and Social Sciences

Al Dar University College, Dubai, UAE

Correspondence: [email protected]

Abstract

The aim of the research to identify the technological challenges of the media and their role as a main tool in

shaping the culture of family security and its awareness as a more popular means aimed at the various segments of

the society and its potentials in facing the technological challenges in its cultural, social and moral dimensions, and

its implicit and public targeting and its implications to meet these technological challenges, And educate the family

and society. The need to recognize the importance of the role that the media can play in shaping, building and

developing cultural and social thought as a strategy for future family security. And to clarify the possibility of

employing programs broadcast by the media through which the ability to meet the challenges and developments of

the new international information system based on technological development through the information of the news

and the various messages available and the media used that contribute significantly to the formation of community

and family awareness according to standards and programs and family issues that help to raise awareness and

dissemination Culture Protecting family rights arising from cultural and value-based practice.

Keywords: Technological challenges - Media Tool - Formation of culture - Family Security

Introduction:

The talk of technological development is no longer linked to the extent of its acceptance or rejection, as it is related

to how to face the technological challenges it poses to societies in general and to the family in particular due to

successive technological developments. The development of society is measured by its ability to apply technology

in various fields. The culture of family security is isolated from the impact of these developments, but it is one of

the most affected social systems, as it reflects any family system - the culture of society and its values - in various

fields on the global scene, which requires special attention in terms of forming a culture of family security. Interface

rapid developments in the fields of technological and knowledge. Laying new foundations for the security of family

life.

Therefore, the monitoring of the technological challenges according to their progress and rapid development and

the result of which has become an actual reality, we have to deal with them and think about the work of the strategies

we possess, which in turn determine the course of events in the light of our objectives and our possibilities and ways

to benefit from them. And that the technological challenges, despite their cosmopolitan nature and the energy they

possess, are not the inevitable determinants of the fate of the family and society and what is going on in advance,

but rather related to what we will face and what the role of the media in facing these challenges and how to interact

with them in the international arena. Whose role in the relations of family and societal structure between their

different classes and the cultural values associated with religious and economic thought. This allows for the

participation and use of the whole society and the affirmations that give the individual the right to participate in

public issues in his society and provides unlimited opportunities for the public to freely choose the free flow of

information and the right to communicate and communicate among other means. And developing in varying

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degrees. The role played by the media as a main tool to cover and address family issues within the community. This

requires them to work to inform the public about the various developments in the family and society of the events

and risks of deviant behaviors in society and to raise awareness of how to confront this type of behavior.

Which resulted in many variables and developments rapid and successive, led to the emergence of many of the

problems encountered by individuals in their daily lives, which forced the developing and developed communities

together efforts to develop media institutions in different areas and educational institutions, which called for

preparing individuals to agree with The variables that are witnessing the current era on the one hand and to address

the problems that result from these variables on the other hand.

In order to achieve the various goals set in the educational policy and the media policy of the state, to serve the

issues of society through the development of information and radio programs, especially as it is one of the biggest

changes made by ICT in the social conditions associated with the concept of geographical boundaries,

Communication between people, people of one culture or multiple cultures. But now there are no barriers to

communication in its broadest sense, ie, to identify all cultures, to identify the products of a company or a state,

whatever its place on the ground, to know the curricula and programs of education in a country, and to dialogue

within the knowledge of languages.

Literature Review:

First: Technological challenges are their concept, positives and disadvantages in threatening family security:

The concept of the challenges of technology is somewhat overlapping, since these technologies are not new in

themselves, because most of them have existed for the last few years or more, and what can be considered recently

is the expansion of their uses in the management of institutions in their various social, service, educational and other

fields, Networking. The concept of the nature of technological challenges is related to three meaning: ( Bassam

Abu Alien, 2017)

1) The challenges of knowledge investment: Technology is defined as the use of practical knowledge to

meet human needs and desires and develop society.

2) Challenges of the product of knowledge investment: Technology is defined as the different types and

means used to achieve the necessary supplies to facilitate human life, comfort and survival.

3) Challenges of using the product of knowledge investment: Technology is defined as all ways that help

individuals in their discoveries and inventions to achieve their needs and desires. Some scientists know

technology as both material and intellectual, which are integrated and combined to give an integrated

meaning to the concept of technology. The material part includes all the equipment and machinery. The

intellectual side includes the rules and the cognitive bases that lead to the production.

The challenges of technology and threats to family security the use of technology have many implications for the

family and society in all its members and groups. These effects are undoubtedly divided between positive and

negative effects. The positive impact of technology on the family facilitates the daily life of individuals and facilitate

them; the individual can accomplish many work in a time and effort very quickly and very quickly, and many of

the work of individuals and their movements and attitudes and transactions and financial and government studies

and education and follow-up news and events and many details of technology that facilitated them in a manner They

would not have done it if they did not have the technology. And to bring people together and shorten the distances

between them. Technology has helped to develop the culture of individuals and expand their perceptions, and keep

them following the events of the world without any excuses between them and other communities. Develop the

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capabilities of individuals by providing all means of learning, such as language learning and learning design

programs, for example. And the convergence of views and views; through the provision of technology for

community communication; which contributed significantly to identify the views and theories of the other party,

and their thinking and deal with them increase their experience and knowledge and the way they perceive problems.

(Bassam Abu Alien, 2017).. But the researcher believes that with all this and what has been mentioned, but

technology is one of the most serious types of challenge faced by cultures, including Arab and Islamic culture and

still face especially cultures that are still limited to entering the world of technology for economic and social reasons

and not yet ready to stand in This new technological invasion is sweeping the world. Which is subject to permanent

dependence if it stands without achieving any technological progress and to conduct its efforts to support scientific

research in the economic and social fields and works to develop its culture so as to be immune to the danger of

modern technologies? The dominance of the media challenge for private and public culture is:

1) International news agencies: thanks to their capabilities to transport what they carry, which usually follow

the eye and interests of the country they represent.

2) Control of international communications through satellite and wireless communications, with the ability to

break the isolation barriers between the countries of the world and connect to remote areas that were not

reach the old means of communication.

3) The control of development industry and export This is particularly evident in the dominance of Western

countries and Japan in the manufacture and trade of international communications technology, which in

turn leads to the imposition of types of domination. It is known that these methods have a direct impact on

the culture of these countries, That the individual in the various regions of the world has become completely

dependent on the collection of information through the media is developed and this threat threatens both

the countries of the North and the South and even Europe itself felt the threat to its culture, which is Ever

alerted to this cultural hegemony derived through the American and Japanese audiovisual programs and the

threats to European culture.

As for the negative impact of technology on the family is to reduce the actual communication between individuals;

telephonic and text messages have been replaced by actual close contact, resulting in a radical change in the concept

of family cohesion and cohesion based on help and assistance. The writer “Alvin Toffler” writing the third wave ((

civilization has brought us a new family style, changed the ways of work and love and living, and the emergence

of a new economy resulting in new political problems, and in the background of all this changed the consciousness

of man)). (Mohamed Mahfouz, 2015)

The proliferation of books, newspapers and digital magazines replaced traditional means, affecting the methods of

expression and writing. Increasing the life requirements that an individual must provide and acquire, which costs

family members a new burden to provide these possibilities. It was not necessary previously to acquire the family

TV and home appliances technology, but no family can potentially lack these devices. Increasing the demand for

electrical power sources where most of the technology tools are only powered by electricity, which has introduced

communities into modern patterns of consumption. The spread of technology has led to the provision of materials

that expose violence among individuals in societies, whether serials or electronic games directed at adults and

children. Young people are greatly affected by these games and cartoons that directly or indirectly expose violence,

affecting their behavior. Individuals are alienated from society; they want to be isolated from their community.

Internet addiction is increasing; the number of Internet users is increasing day by day, and many of them are

becoming addicted to it. This causes them many family, health and community problems. This makes it easier for

people who want to engage in misconduct as drug addiction. Escape from the real reality, and create them a virtual

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reality; which increases the life of the individual complex and imposes in countless problems. Disrupting the

abilities of the mind. The more people rely on the tools of technology as the computer, the less the use of his mind

and memory, which will paralyze the ability to think and disable the capabilities of the mind in advanced stages.

Getting people to rely on them; one can get information in a few short steps, resulting in the imprisonment and

reduction of creative capabilities. The technological development in all its forms and means has invaded all

contemporary societies and has spread to all walks of life. It is natural for people to deal with them regardless of

their level of civilization or less, whatever their age category. In the economic, cultural and social aspects, especially

in the youth group who are always vulnerable to any new. The infrastructure of many societies has changed and

developed due to the use of modern technology in recent times. The technological aspect has become one of the

most important and fundamental aspects in it. It has transformed and transformed the march of societies on all

cultural, political and social levels. However, between technology and communities to ensure that technology and

modernity are consistent with the values of society and that they reach a state of conscious adaptation. (Bassam

Abu Alien, 2017).

Second : Media and its role as a key tool in shaping awareness and family security:

The only purpose of the media is enlightenment through information, facts, figures, statistics, and so on. Some see

that the media is not just giving information and knowledge but rather the process of changing trends and moving

groups to work in a certain direction to achieve the desired goals. In other words, the media crystallizes the image

of the future, An image capable of motivating man to do what he must do, and capable of changing the moral

structure of society. (Ibrahim Imam, 1985)

The role of the media is one of the oldest practices known to mankind as it emerged with the start of the first man's

attempts to meet the instinctive appeal and desire to live in the life of the family and the community, he has since

realized that he has to find the way to express his ideas and expresses his feelings and determine the status and feel

of Around him in some way with his abilities (Fouad Abdel Salam, 2008)

The methods of functional analysis of the media were based on the study of its nature, its role and how it affects

both society and individuals. These studies aimed at highlighting how society influences the role played by the

media and communication and their directed methods. The functions of the media are often presented in part; while

their role expands according to the functions they perform or can perform. Their role in the media can be

summarized in three main areas: (Hassan Makkawi & Laila Al-Sayed, 2002)

A. The ways of thinking about the functions of the media, especially the Jamahiriya - and can distinguish

between several functions, notably:

1. The individual function versus the community function: Community media are interested in

maintaining the stability and stability of society, and contributing to the processes of social change and

economic and cultural change ... It is true that the functions of community means the result of the

accumulation of its functions for individuals so should know: media? What are the rumors they are

looking for? Does a medium help to meet these needs?

2. Functions of content versus function of the medium: There are functions related to the content of

the means and not by the same means, and other functions related to the means and not the content, the

radio has a role and function is different from the newspaper regardless of the content published in

each.

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3. The functions that are visible in the face of latent functions are: visible functions of news,

education, guidance, education, entertainment, and persuasion ... The inherent functions are those

functions that a few people know or think, and most people behave consciously or unconsciously.

Several studies have shown a correlation between the level of tension within the family and the high

sound of a television set at home.

B. The functions of the means of communication for the community: It is difficult to imagine a contemporary

society devoid of mass media, whose role and functions vary from one society to another. "H.D.Lasswell"

defines several functions of the mass media: monitoring the environment, , And the transfer of social heritage

across generations. " S.L.Becker" explains that the role of the mainstream media is to serve the political

system, which is reflected by facilitating social cohesion, the interpretation of society for itself, the service of

the economic system, and the integration of the new population into society.

C. Media functions for individuals, namely:

1. Monitoring the environment or seeking information whether consciously or unconsciously sought.

Often, our use of information to achieve two goals is to direct our behavior. It guides us to act in some

ways in many situations, and second, to direct our understanding to make us less anxious and more

understanding.

2. Develop our self-concepts: It helps us to understand ourselves and understand the world through:

a. Explore reality through the media

b. Make comparisons between ourselves and others.

c. Help improve our various careers.

3. Facilitating social interaction by providing us with the things we talk about and practicing, and providing

us with a common ground for conversations, which we often receive without our full awareness.

4. Alternative to social interaction, several studies have proved the need for human friendships, which are

increasingly needed in the people living alone (isolated) we see some talking and shaking the stars of

the media as if they know them before.

5. Emotional freedom and relaxation and recreation and pleasure and excitement and get rid of boredom

and isolation.

6. Escape from tension and alienation.

7. Creating a daily ritual that gives us a feeling of order and security.

With the advent of new technology, which has been spreading since the second half of the 20th century and is still

in its unfathomable stages of development, the media and communication are characterized by a set of features that

must be reverberated in the media role of the media in the digital age.

1) Interactive: Interactivity where the sender and receiver exchanges roles, the senders are called the

participants’s utterance instead of the sources, and the communication practice is with the bi-directional

and reciprocal receiver.

2) Demystification: It means to look at the public as a block, and it means multiple messages that can be

chosen to suit individuals or small homogeneous groups instead of consolidating messages to suit the

broad masses.

3) Synchronization: The ability to send and receive messages in a timely manner to the individual used to

communicate, in the case of e-mail messages can be routed at any time regardless of the presence of the

recipient of the message at a certain time.

4) Ubiquity: The transformation of new means mere luxury and additions to necessary and functional

means, which can be seen clearly in the case of widespread mobile phone penetration.

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5) Inclusion and participation: The media and the media have been able to present many things from

different points of view, with the participation of those who wish to do so.

6) Individual vs. Collective: We have been dealing with the media and communication individually

(computer, telephone, radio ...) although they were basically collective means of use.

7) General knowledge: Media and communication reduced the mental isolation of people to the minimum

and modern means of communication to accelerate the dissemination of information to the extent that we

can in the distant future to expect that no individual or group will be able to escape from those effects.

(Talaat Mansour, 2011)

8) The dominance of the character of excitement: to attract the largest broad base of the masses, the

excitement is a fertile entrance from the entrances to ensure the continuation of the media product.

(Mohamed Shoukry, 2003)

9) The rule of advertising material: advertising is the golden gate to accumulate more capital and double

the profits, and glorify the purchasing power of the consumer.

10) Industry of public opinion: The industry of public opinion according to the dimensions of the basic

objective determined by the political class, economic and social dominant, as is done according to the

size of the public, which is no longer a large mass coherent.

11) The triumph of the image: The shifting methods of images from the mode of the competitor to the

media to the status of the victor, this situation rephrased the economics of the daily time, which gives an

indication of the sovereignty of the image on what is written, they fill the imagination with the least

intellectual effort possible at the expense of understanding and analysis and criticism.

12) Consumption: The growing monetary value of products and commodities traded and the loss of each

product from the basis of the need for capital accumulation led to a necessary shift in capitalism thought

and practice from the stage of trade exchange to the stage of establishing consumer behavior.

As for the family and the formation of awareness and family security, the great Islam was interested in the family

a great interest, so many provisions in the book of Allah and the Sunnah of His Messenger on him, the best prayer

and completed the delivery in order for the family to go out together is pure; the family is the most important social

brick, In which the individual is created. Through the process of socialization, a lot of attitudes and values are

acquired, usually through simulations and adult learning ... where the child learns the trends as he learns the skills

according to the learning or reward process that accompanies it ... The struggle for the attitudes of family members

may not be consistent. Prior trends may change as a result of changing the roles they have developed. Other attitudes

may be reversed (negative or positive) and sometimes the family is seen as two or more individuals living together.

(Muhammad al-Rifai, 2011). It is not a material formation that brings together individuals in a particular time and

place, as well as material and moral components also indicate that the family is an integrated system based on

economic, social, administrative and moral bases. To the emerging relationships between these components and the

Other components that distinguish a family from others are the size of the family (number of its members), whether

it is extended or nuclear, its customs (whether or not it is a governorate), responsibility in quantity and quantity

(who is responsible for each part of the family affairs) These roles are governed, and the family's reference in the

event of a dispute of any kind. The differences between families in terms of their place of residence (rural or urban),

occupational and working environment (family and labor), professionals and trades, ownership (rich and poor), age

and other standards make us look at families differently. Often combined only by the word 'family' (Aziz Hanna,

2012).

As long as we talk about values, we have to talk about trends that constitute an input to the formation of values

and define trends as a coherent set of relatively stable views. The trend is a concept that reflects a range of individual

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responses (as represented by behavior) towards social themes and attitudes to which individuals' responses differ as

a result of the dialectics of these subjects. Responses of individuals are accepted or rejected in varying degrees.

(Capitão, & Vieira, 2012), Trends are often derived from several factors: (Conference on Intercultural

Education 2016)

1) Reflection of relationships within the family, for example: conservative attitudes versus liberal attitudes

as a result of the way of life of the family.

2) Exposure to a severe emotional experience such as trauma or a pleasant experience is either positive or

negative.

3) Isolationism that makes the individual's attitudes a special model.

4) Media has the primary role in the transfer of information, which represents the information ground to

build trends.

5) Formal education and parallel education whether carried out at school or carried out by social

development institutions.

It is well known that the values of the family are part of the values of the society in which they live, taking into

account the differences that the families carry and their implications for their values. For example, the values borne

by the peasant family differ in whole or in part from the values borne by the working family in terms of profession

and values borne by the extended family are totally or partially different from the values of nuclear families in terms

of social construction ... and so on. This does not eliminate the similarity of the social environment that brings

together these families. Media is often seen as tools and means (telephone, radio, television, newspaper) ... while it

is an integrated package of means, methods, procedures and organization ... if they do not work within a structured

framework that will not succeed. As a collaborative group of policy and program planning and feedback from

recipients, and to make the content a success that must be presented in an integrated package of programs that reflect

objectives and functions. (Mohamed Rifai, 2011) The content is no longer a radio and entertainment medium, and

no longer the phone The digital TV has merged several functions into several devices in a single device, and we

will be able to do much more than just make a phone call to a device much more than a phone, and the content is

no longer isolated as the introduction of programs News, education, advertising, guidance and entertainment....

Although they still exist, but practice methods have changed where news is practiced through entertainment and

advertising ..., and is guided through education, entertainment and news ... Thus, media in the digital age forms the

features of the era New through new ways, and introduces new content, it must Went has new functions are reflected

in the new effects. (Leung, L., 2011)

Although social, psychological and informational research has not provided an adequate answer to how the media and

communication influence, one of the problems remains the level of media influence. But it is hard for the media to have

an impact and perhaps it is the most powerful of the "stimuli" to which the individual is exposed. Media and

communication directly and indirectly influence individuals through their influence on other stimuli, social development

institutions that influence them. Although the attempt to differentiate between the role of the media and communication

and its impact on individuals and groups, but I see the impact is closely related to the role, the impact cannot occur

without an active role exercised by these means. The problem in studying the effects of media and communication lies

in that the contents directed to a wide sector of (Fewer people understand it, fewer understand who are satisfied with

what is offered, fewer people are satisfied with desire, and a smaller number of those who wish to take action). This

relationship can be illustrated in a pyramid as follows: (Azza Al-Sayed, 2013)

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One of the foundations of the theory of relying on the media is the greater reliance of the family on the media in the

extraction of information increased cognitive, emotional and behavioral effects of those means on these families.

(Stanly. J. Barran & Dennis, R. Davis, 1993) The media plays its role as a major tool in shaping family and

community awareness from several entrances that represent a link to media roles in its three axes: (Lasen. M. (2010)

a) Media role: purpose, intention and objective; media is a purposeful activity that seeks to achieve at least a

purpose or a set of purposes at the same time. In order to achieve the logical equation through which the

media is subject to the principles of good and service of the human being and direction of the right direction,

The media phenomenon and its effects to play its right role, by creating a ground for interaction between it

and reason and ethics on the one hand, and between it and social responsibility on the other.

b) In his theory of uses and saturation: "Katz" referred to the process of influence that is determined by the

nature of use. He began his statement: We should stop asking ourselves: What do the media do with people,

to ask what people do in the media? The theory of the media's ability to create a "cultural incarnation" by

G. Gerber also confirmed the educational, cultural and moral value of its viewers and readers, so that "the

reality of the media" replaces "the natural reality of viewers and readers." Is directly related to learning,

which means gain. Or receive.. And convert what he gained to the stock of memory, pass through several

stages and then comes the stage of behavior and application of the impact is the natural reflection and direct

Media and communication messages are

directed at a wide range of people (to inform the public)

The number of those who understand these messages is less than the number of those who reached them (understanding)

The number of those who are convinced of these

messages is less than the number of their understanding

The number of people who

want less than a number of

understanding

The underlying

cursor behavior is vulnerable

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reflection of that learning, and thus arises automatically the importance of information material and type,

Learn and be influenced by ... and affect A change that occurs on the behavior and attitudes and convictions

and language due to external stimulation is gained through the media available.

c) The role of social cohesion and its social stability: Its importance to the family is that it increases the

values of the family and ensures its continuity and development. The total values of the family constitute

the values of society and its social criteria. The cohesive society may be characterized as a society that can

overcome its problems according to social criteria Free of violence in all its forms, and the replacement of

the values of justice and the rule of law ... in solving any problem. Many studies have shown that the

prevalence of aggressive behavior and violence among members of the community is as a contagion in the

case of a fast-spreading disease. Infection is a behavioral learning among members of a single community,

especially those who are prepared and prepared, or who are exhausted by life And the media comes to add

to this suffering and prepare the negative guidance power, which strengthens, solidifies and supports this

behavior, as other studies have shown that violence and psychotropic media prepare aggression by the

reincarnation of certain characters have a clear role in scaring others. The violence and aggression were not

a weapon to change the behavior of the other, but the depth of division and hatred and cracking in social

values, the circles of violence and hatred increased and increased hatred between members of one society

... So almost people copied their original values that they inherited from their parents values of hatred and

violence and fraud and fraud, Solutions have been reached in proportion to the crisis and the possibility of

disintegration, the emergence of violent media again looms on the horizon and emphasizes aggressive

behavior as a tool to solve problems, but the cover of dignity and prestige and brotherhood and the like, and

perhaps one of the most severe result of this situation on society of the types of bereavement, Someone

from the Warring parties has convinced that the only right. (Haider al-Basri, 2000).

The effects of scenes of violence and aggressive behavior can be explained by: (Saad Al-Emara, 2001)

1. Discipline learning is determined by aggressive behaviors and is learned by the viewer.

2. Emotional emptying through which the viewer tends to follow the motives of aggressive behavior, and this

leads to the decline of this motivation as a result of watching the actors acting aggressive.

3. Changes in the physiological or emotional arousal and in the response that are reflected in the perception of

violence and aggression

4. Attitude changes resulting from exposure to scenes of violence and the emergence of emotion of aggression,

ie, their effects on behavior.

5. The justification processes of aggressive children who watch and watch films of violence because they

provide them with the purpose of justifying their aggressive behavior as normal behavior (Muhammad al-

Hudaif, al-Sociali, and Muhammad al-Hajjar, 1999). To explore the dose of violence provided,

especially film material, with levels of emotional, verbal, behavioral, etc. (Carbonell, X, Cladellas, R., &

Talarn, A. ,2012).. Therefore, we find that it is a wide circle of the severe effects of the related episodes

presented by the media daily and family members satisfy these values ... The behavior of violence is the

most heroic behavior of the recipient, while the father preoccupied with his children most of the day outside

the family, led to To become the alternative father of the child with the information provided with candy,

waiting to be fed by members of the family unconsciously with an abnormal psychological depression, was

the dominant language of understanding is the language of dialogue of violence through the films (cartoons)

or through social series calling for that The hero is more cruel (Gardner, H., & Davis, K. (2013), or to

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show smuggling and trafficking in contraband in the form of normal social behavior. Television has an

innate kind of bias inherent in portraying any conflict with regard to the brutality that can be seen.

d) The role of leadership of social and cultural change and the creation of social ideals: The media and

communication play this role through cognitive formation and knowledge change through the knowledge that

is the basis of knowledge, knowledge and the set of meanings, beliefs, judgments, concepts and intellectual

perceptions that man has as a result of repeated attempts to understand phenomena and surrounding things.

The change of knowledge in the media is more general and comprehensive than changing the situation or trend

because the long-term cognitive change is undergoing a slow transition process that takes a long time. The

knowledge balance of one person is different from time to time with new reports of knowledge and experience

(Mahmud Alamadin, 2013). There is no doubt that much of our knowledge about the surroundings has been

derived from the media, and few of them have been acquired by our own personal experiences The media is

able to achieve this through the concept of social marketing, which focuses on the use of marketing methods

in addressing social problems within the framework of the concept of mass media campaigns, and is derived

from the theory of social responsibility that emphasizes the social dimension in media practices and the role

of the media in confronting Social problems (Lasen, M. 2010) and a close look at the role of the media in

shaping these values in the family, we find that families are classified into a province is a description of the

dilute of the underdeveloped, and liberal, a description of the advanced, traditional and modern ... Each of the

family members practiced family social change towards natural imbalance, and we may recall how serials in

"Father's Role" are treated as "double personality" in a way that has cast down prestige as a family value,

including dropping the role and worth of other hood. And how the media portrayed the whole relationship of

love and adolescence to young people at a much older age than adolescence. (Aguilar, C., & Leiva, J. (2012).

How did this lady excel because she rebelled against the traditions of the family? Men to form a new (cognitive)

framework, gradually replacing the old one. Examples include the leadership of the media and its ability to

change the values of the family and change their roles and create new ones (Hany Obeid, 2014)..... Thus, the

new "knowledge elements" are grouped into a new framework and new values characterized by modernity. In

the cultural composition, a new spirit of controversy and quarrel among the family members was stirred up in

the confusion of ancient linguistic vocabulary, as long as parents and grandparents clung to the accuracy of its

meaning and beauty and the replacement of new linguistic vocabulary in its place that may carry a superficial

glamour. (Mohammed al-Rifai, 2011) Perhaps the most prominent examples of the media's ability to form

social ideals change the perception of the dance profession, which was unacceptable in our eastern society, to

become the dream of girls and boys.

e) The environment and the control of the interests of society: In the process of changing the situation and

trends both at the level of persons and issues or values and behavior, the media remains a major factor in the

process of transformation, through the information messages (information) correct or suspicious or even false,

The media is the individual's position on the public, any person must have his own judgment on everything that

happened in the environment, individuals, issues and behavior, this provision is based on the information

available to him, the media has captured the bulk of the sources of information From which we draw our

understanding, and Then we judge things. The result of the receiving state from one source is the understanding

and judgment of things in one way through the eyes of the communicator, and we should not always believe

that he is always good-intentioned.

f) The role of communication and exchange of views: Through which the social interaction and its values grow,

and although the media and communication in its early stages came from family and community; the telephone

is a means of collective communication, television and cinema, which are not seen except in the family and

with it ... The new media is not a personal and private means of communication. Increasing the chances of

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follow-up to the media channels and increasing the duration of broadcasts, which in many of them reach almost

the full day, has left the family with no opportunity for dialogue, communication, consultation and exchange of

views. . Although the means are available to facilitate and deepen communication but their perceived

applications do not meet the goal of dissemination, yes family members are very much connected; but they do

not communicate with each other. The members of the family sit long in front of the computer screens watching

what is published on the Internet at the expense of the time that should be spent in the family and with them,

we have made the means of communication with the remote at the expense of the relative, how many of us

noticed how members of the family are preoccupied with mobile phones and their programs for long hours of

Without a word they exchange.

g) The development of our concepts of self: This is achieved by exploring the reality and knowledge of the

mysteries, and comparisons, and try to improve the professions that we practice, the media has through the

transmission of the ability to change the perception of people to life and the world around them, by changing

their attitudes towards people and issues, And then change their judgment and attitude towards them. What

affects the formation of concepts, then uproot the assets of some of them and replace new concepts instead, our

methods are influenced by our thinking and the way we evaluate things through the information we receive,

which leads to a shift in our convictions and beliefs, because the doctrines the outcome of the knowledge that

we have acquired, A doctrine, through the science and knowledge that we learned about that Halal and Haram,

which is the composition of our knowledge about the reality of Halal and Haram. When some subjects are

portrayed in a way that gives a deviant behavior of heroism, intelligence and courage, or victimization, trends

change, and then values towards that behavior. (Sanchez, J., Gonzalez, M., & Sanchez, M. 2012)

It is true that the world of the individual has expanded with the modern media, and has been able to make judgments

and form opinions and attitudes towards many things far from his personal experience, but it is also true that this

increased his tension and sense of concern, because his abilities did not increase by the increase of technology and

development. When a group accepts it in the media under the slogan "Empowerment of women, freedom of women,

violence against children ..." The family value is greater than the value of the individual, and the cases of family

breakdown, family disintegration and marital incompatibility are often attributed to what the media offer when

drawing a fictitious picture of a reality that does not exist , And provides a fictional model that is inaccessible in

reality, because the idea presented is sometimes unrealistic or contradictory, with incomplete information provided

or presented in a distorted, incomplete or unclear manner. (Abdullah Al-Haqail, 2014)

Conclusion:

The technological challenges of the media, from recent theories about the role of the media and the nature of its impact

on different societies, and the creator of this theory "Marshall McLuhan " There are two ways or means of looking at

the media as means of disseminating information, Part of the technological development series. If we look at it as a

means of disseminating information, entertainment and education, we are more interested in its content, use and purpose.

If we look at it as part of the technological process that has begun to change the face of society as a whole, like other

technical developments, then we care about its impact and dimensions regardless of its content. Marshall McLuhan says

that media content cannot be seen independently of the media technology itself. The way in which media organizations

expose the subjects, programs and audience to which they direct their message influences what these means say, but the

nature of the media to which people relate is more of a society than the content of communication. When McLuhan looks

at history, it takes a position that we can call technological determinism While Karl Freud believed in economic

determinism and that the economic organization of society was an essential aspect of his life. While Freud believed that

sex played an essential role in the life of the individual and society, "McLaughan" believed that technological inventions

.If we follow this idea in greater depth, we will know its technological importance, which has developed a specific idea

about the relationship between the existence of modern media in society and the social changes taking place in that

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society. Therefore, the fundamental shift in the technological media makes major transformations begin not only in social

organization But also in human sensitivities. The social system is in the opinion determined by the content carried by

these means. Without understanding the way in which the media operate, we cannot understand the family, social and

cultural changes that take place in societies. And that the media used by the family or forced to use them will determine

the nature of the society and how it addresses its problems and any new means or extension of the human being that

create new surroundings surrounding what the individuals living In the circumstances and affect the way they think and

work according to it, ie, that means (extension of the human, clothing and housing extension of our central nervous

system, the television camera extends our eyes and the microphone extends our ears, and calculators provide some

aspects of activity that in the past occur only in the human mind, Equal to the extension of consciousness). The new

media - as an extension of our senses - also provide time and possibilities that also pose a threat at the same time, because

as the hand of man extends, and what can reach him by his senses in his presence, these means can also make the hand

of the family reach him to be exploited and controlled In order to prevent the threat of threat, we emphasize the

importance of informing the family and the formation of family security as much information as possible about the media

because by knowing how the technological challenges constitute the environment around us we can control them and

completely overcome their influence or determinative ability; It has bitter Solution to reflect the human historical

development of human in every stage helped to form a family community more than it helps the content of those means

this Alcecchel.hma method in the study of human evolution, is not a new or innovative approach completely. It is the

fundamental change in civilized development since a person learns to communicate, from communication (oral) to

communication (communication) and then to communication (oral) again. But while the change from verbal to linear

has taken centuries, it has been reverted back to oral in the life of the individual. And that what leads these changes the

media to form a family security new mind, different cognitive and emotional and behavioral from previous generations

by monitoring the role of the media in the technological age in the formation of the value system of the family, and

increased dimensions of the role of media through satellite, broadcast live, and increase the number of space stations

And the Internet has become increasingly popular in the world. It has made it easier for the public in the world to be

exposed to the influence of its various means on the one hand, A new concept of information added to its previous roles

in the framework of globalization or what is called cultural globalization governing media broadcasting. Because the

media plays a very important role at various levels; theoretical and applied and widely in the delivery of data of thought

and knowledge to the community, language and tools more permeable and effective in shaping the thought of society

and conscience ... And what the global interest in the media industry, production, Is a simple evidence of its great

importance in guiding and influencing the lives of individuals negatively and positively.

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