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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
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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.
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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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