Search results for: Fakhreddine Dammak

Authors: Marwa Abida, Florian Gehring, Jamel Mars, Alexandre Vivet, Fakhreddine Dammak, Mohamed Haddar

Abstract:

The demand for bio-based materials in semi-structural and structural applications is constantly growing to conform to new environmental policies. Among them, Plant Fiber Reinforced Composites (PFRC) are attractive for the scientific community as well as the industrial world. Due to their relatively low densities and low environmental impact, vegetal fibers appear to be suitable as reinforcing materials for polymers. However, the major issue of plant fibers and PFRC in general is their hydrophilic behavior (high affinity to water molecules). Indeed, when absorbed, water causes fiber swelling and a loss of mechanical properties. Thus, the environmental loadings (moisture, temperature, UV) can strongly affect their mechanical properties and therefore play a critical role in the service life of PFRC. In order to analyze the influence of conditioning at relative humidity on the behavior of flax fiber reinforced composites, a preliminary study on flax fabrics has been conducted. The conditioning of the fabrics in different humid atmospheres made it possible to study the influence of the water content on the hygro-mechanical behavior of flax reinforcement through mechanical tensile tests. This work shows that increasing the relative humidity of the atmosphere induces an increase of the water content in the samples. It also brings up the significant influence of water content on the stiffness and elongation at break of the fabric, while no significant change of the breaking load is detected. Non-linear decrease of flax fabric rigidity and increase of its elongation at maximal force with the increase of water content are observed. It is concluded that water molecules act as a softening agent on flax fabrics. Two kinds of typical tensile curves are identified. Most of the tensile curves of samples show one unique linear region where the behavior appears to be linear prior to the first yarn failure. For some samples in which water content is between 2.7 % and 3.7 % (regardless the conditioning atmosphere), the emergence of a two-linear region behavior is pointed out. This phenomenon could be explained by local heterogeneities of water content which could induce premature local plasticity in some regions of the flax fabric sample behavior.

Keywords: hygro-mechanical behavior, hygroscopy, flax fabric, relative humidity, mechanical properties

Procedia PDF Downloads 153

Authors: Dammak Saida, Mbarek Sonia

Abstract:

This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values.

Keywords: public interest, independence, organizational culture, professional behavior, Tunisian auditors

Procedia PDF Downloads 39

Authors: Sahar Maâlej Dammak, Anis Jedidi, Rafik Bouaziz

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With the great mass of pages managed through the world, and especially with the advent of the Web, their manual annotation is impossible. We focus, in this paper, on the semiautomatic annotation of the web pages. We propose an approach and a framework for semantic annotation of web pages entitled “Querying Web”. Our solution is an enhancement of the first result of annotation done by the “Semantic Radar” Plug-in on the web resources, by annotations using an enriched domain ontology. The concepts of the result of Semantic Radar may be connected to several terms of the ontology, but connections may be uncertain. We represent annotations as possibility distributions. We use the hierarchy defined in the ontology to compute degrees of possibilities. We want to achieve an automation of the fuzzy semantic annotation of web resources.

Keywords: fuzzy semantic annotation, semantic web, domain ontologies, querying web

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Authors: Rim Khemiri, Mariam Dammak

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The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.

Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context

Procedia PDF Downloads 87

Authors: Trabelsi Mohamed, Kharrat Mohamed, Dammak Maher

Abstract:

Guide rings play an important role in the performance and durability of hydraulic actuating cylinders. In service, guide rings surfaces are subjected to friction and wear against steel counterface. A good mastery of these phenomena is required for the improvement of the energy safeguard and the durability of the actuating cylinder. Polytetrafluoroethylene (PTFE) polymer is extensively used in guide rings thanks to its low coefficient of friction, its good resistance to solvents as well as its high temperature stability. In this study, friction and wear behavior of two PTFE composites filled with bronze and bronze plus MoS2 were evaluated under oil-lubricated condition, aiming as guide rings for hydraulic actuating cylinder. Wear tests of the PTFE composite specimen sliding against steel ball were conducted using reciprocating linear tribometer. The wear mechanisms of the composites under the same sliding condition were discussed, based on Scanning Electron Microscopy examination of the worn composite surface and the optical micrographs of the steel counter surface. As for the results, comparative friction behaviors of the PTFE composites and lower friction coefficients were recorded under oil lubricated condition. The wear behavior was considerably improved to compare with this in dry sliding, while the oil adsorbed layer limited the transfer of the PTFE to the steel counter face during the sliding test.

Keywords: PTFE, composite, bronze, MoS2, friction, wear, oil-lubrication

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Authors: Yosra Makni, Mariam Dammak, Dhouha Abed

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Purpose: This paper investigates the mediating role of corporate reputation on the relationship between corporate social responsibility and financial performance. Design/Methodology/Approach: Based on a sample of 4329 drawn from 33 developed and developing countries and over a period of eight-year ranging from 2009 to 2016, we apply an Ordinary Least Squares regression (OLS) regressions to test our hypotheses. Findings: The authors find that there is a positive association between Corporate Social Responsibility (CSR) engagement and the financial performance of a company. They also document that there is a positive association between CSR engagement and a company's reputation and the company's reputation mediates the relationship between engagement in CSR activities and financial performance. Originality Value: This study contributes to the literature in the following ways. First, our research advances the understanding of the link between corporate social responsibility and financial performance by responding to the requests of several researchers to study the mechanisms of mediation between these two concepts given the scarcity relative to currently available research. So we include the most important predicted advantage of CSR, namely reputation, by developing and testing a more complex relationship. Secondly, these relationships have been investigated using an international sample drawn from a large number of countries with a high reputation. Using Judy and Kenny's method, we have confirmed that the company's reputation can play the role of a mediating variable on the relationship between CSR's commitment to operations and the financial performance of the company. More specifically, the more the company is engaged in the activities of CSR, the more it can have a good reputation, more than it has a good financial performance.

Keywords: corporate social responsibility, company's reputation, financial performance, mediating variable

Procedia PDF Downloads 125

Authors: Mariam Dammak, Yosra Makni Fourati, Rania Mnejja

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This paper aims to highlight the conditions and the context of the birth and the implementation of the Chartered Certified Accountants in Tunisian universities. For this purpose, we present an historical overview of the establishment of institutions that started the courses of Chartered accounting, including the Institute of Higher Commercial Studies (IHEC) of Carthage, the Higher Institute of Management (ISG) of Tunis, the Faculty of Economics and Management (FSEG) of Sfax and later the Higher Institute of Accounting and Administration of Enterprises (ISCAE) of Tunis. Then, it would be relevant to examine the changes, carried out by the Tunisian government, of the regulations in force relating to this academic path, from its birth during the 1970s until nowadays. We conducted a documentary study (archival documents, official documents, etc.) accompanied by semi-structured interviews with key actors (accountants, academics, officials of the Ministry of Higher Education) who marked the history of the studies of Tunisian charted accounting. Addressing this research question in Tunisia may contribute to the literature in three ways. First, previous researches dealing with the history of charted accounting-education are scared. Second, this paper allows us to understand the circumstances and context of the birth and teaching of accounting in Tunisia. Eventually, it helps to position the accounting curriculum in relation to international requirements. In fact, the training of accountants is closely related to the practice of the profession, regulated by the Order of Chartered Accountants in Tunisia (OECT). This Order is a member of the International Federation of Accountants (IFAC), since its creation in the 80s, has obligations to align with international requirements, particularly those relating to higher education, set up in 2005 and updated in 2015 (International Standard Education: IES).

Keywords: accounting history, chartered certified accountants, higher accounting education, Tunisian context

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Authors: Mohamed dammak

Abstract:

Great attention has been paid to the design and synthesis of novel organic-inorganic compounds in recent decades because of their structural variety and the large diversity of atomic arrangements. In this work, the structure for the novel dimethyl aminopyridine tetrachlorocobaltate (C₇H₁₁N₂)₂CoCl₄ prepared by the slow evaporation method at room temperature has been successfully discussed. The X-ray diffraction results indicate that the hybrid material has a triclinic structure with a P space group and features a 0D structure containing isolated distorted [CoCl₄]2- tetrahedra interposed between [C7H11N²⁻]+ cations forming planes perpendicular to the c axis at z = 0 and z = ½. The effect of the synthesis conditions and the reactants used, the interactions between the cationic planes, and the isolated [CoCl4]2- tetrahedra are employing N-H...Cl and C-H…Cl hydrogen bonding contacts. The inspection of the Hirshfeld surface analysis helps to discuss the strength of hydrogen bonds and to quantify the inter-contacts. A phase transition was discovered by thermal analysis at 390 K, and comprehensive dielectric research was reported, showing a good agreement with thermal data. Impedance spectroscopy measurements were used to study the electrical and dielectric characteristics over a wide range of frequencies and temperatures, 40 Hz–10 MHz and 313–483 K, respectively. The Nyquist plot (Z" versus Z') from the complex impedance spectrum revealed semicircular arcs described by a Cole-Cole model. An electrical circuit consisting of a link of grain and grain boundary elements is employed. The real and imaginary parts of dielectric permittivity, as well as tg(δ) of (C₇H₁₁N₂)₂CoCl₄ at different frequencies, reveal a distribution of relaxation times. The presence of grain and grain boundaries is confirmed by the modulus investigations. Electric and dielectric analyses highlight the good protonic conduction of this material.

Keywords: organic-inorganic, phase transitions, complex impedance, protonic conduction, dielectric analysis

Procedia PDF Downloads 52