Search results for: Tunisian auditors

Authors: Uzoma Emmanuel Igboji

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The study investigates the effects of cash flow position on corporate performance in the manufacturing sector of Nigeria, using multiple regression techniques. The study involved a survey of five (5) manufacturing companies quoted on the Nigerian Stock Exchange. The data were obtained from the annual reports of the selected companies under study. The result shows that operating and financing cash flow have a significant positive relationship with corporate performance, while investing cash flow position have a significant negative relationship. The researcher recommended that the regulatory authorities should encourage external auditors of these quoted companies to use cash flow ratios in evaluating the performance of a company before expressing an independent opinion on the financial statement. The will give detailed financial information to existing and potential investors to make informed economic decisions.

Keywords: cash flow, financing, performance, operating

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Authors: Bel Abed Ines Mariem

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Different stock markets keep changing their exchange structure for the only purpose of improving the functioning of their markets. This paper investigates the effects of the transfer from one trading category to another in the Tunisian Stock Exchange on market price and liquidity. The sample consists of 40 securities transferred from call auction to continuous auction and conversely during the period between 2004 and 2013. The methodology used is the event study. Empirical results show an interesting phenomenon observed; stocks transferred to the call system have experienced an improvement on their price and liquidity especially for less liquid ones. However, price and liquidity for stocks transferred from call system to continuous system have decreased.

Keywords: microstructure, call auction, continuous auction, price, liquidity and event study

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Authors: Samira Boussema, Ben Hamed Salah

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Entrepreneurship was always considered to be the most appropriate remedy for various economies’ symptoms. It is presented as a complex process that faces several barriers thereby inhibiting a project’s implementation phase. In fact, after a careful review of the literature, we noticed that empirical researches on reasons behind non-developing entrepreneurial projects are very rare, suggesting a lack in modeling the process in general and the pre-start phase in particular. Therefore, in this study we try to identify the main environmental barriers to developing business projects in Tunisia through the study of a representative sample of undeveloped projects. To this end, we used a quantitative approach which allowed us to examine the various barriers encountered by young entrepreneurs during their projects’ implementation. Indeed, by modeling the phenomenon we found that these managers face barriers of legal, financial, educational and government support dimensions.

Keywords: entrepreneurship, environmental barriers, non-implementation of projects, structural modeling

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Authors: Najah Majouri, Mohamed El Mankibi, Jalila Sghaier

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This study examined the geotechnical, mineralogical, thermal and physical characterization of clays in south-west Tunisia. Its aims are to elaborate an insulator material based on the clay used in the field of building materials. The geotechnical study showed that the clay studied is characterized by a high degree of plasticity of 30.83%. High mineralogical findings showed that the sample consisted mainly of kaonolite and other clay minerals. The thermal and physical properties of the different samples are obtained by mixing clays, which indicates a promising future for the use of this type of clays in the production of insulating building materials.

Keywords: clay, energy-saving, insulator material, and South-West Tunisia.

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Authors: Varong Pongsai

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The objective of this paper is introducing a new method of accounting posting which is called Matrix Method Posting. This method is based on the Matrix operation of pure Mathematics. Although, accounting field is classified as one of the social-science knowledge, many of accounting operations are placed by Mathematics sign and operation. Through the operation applying, it seems to be that the operations of Mathematics should be applied to accounting possibly. So, this paper tries to over-lap Mathematics logic to accounting logic smoothly. According to the context of discovery, deductive approach is employed to prove a simultaneously logical concept of both Mathematics and Accounting. The result proves that the Matrix can be placed to operate accounting perfectly, because Matrix and accounting logic also have a similarity concept which is balancing 2 sides during operations. Moreover, the Matrix posting also has a lot of benefit. It can help financial analyst calculating financial ratios comfortably. Furthermore, the matrix determinant which is a signature operation itself also helps auditors checking out the correction of clients’ recording. If the determinant is not equaled to 0, it will point out that the recording process of clients getting into the problem. Finally, the Matrix should be easily determining a concept of merger and consolidation far beyond the present day concept.

Keywords: matrix method posting, deductive approach, determinant, accounting application

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Authors: R. Frikha, H. Kamoun

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Background:Chronicmyeloidleukemia (CML), a hematologicaldisease, ischaracterized by t (9; 22) and relatedoncogene BCR-ABL formation. Although Tyrosine kinase inhibitors (TKIs) have revolutionized the treatment of CML, resistanceoccurs and possibly médiates by mutation in severalgenesindependently of the bcr-abl1 kinase mechanism. it has been reportedthat JAK2V617F/BCR-ABL double positivitymaybe a potential marker of resistance in CML. Aims: This studywasinvestigated the JAK2V617F mutation in TKI-resistant CML patients. Methods: A retrospectivestudywasconducted in the Hospital University of Sfax, south of Tunisia, including all CML TKI-resistant patients. A Sanger sequencingwasperformedusing a high-fidelity DNA polymerase. Results:Nineresistant CP-CML patients wereenrolled in thisstudy. The JAK2V617F mutation wasdetectedin 3 patients with TKI resistance. Conclusion:Despite the limit of ourstudy, ourfinding highlights the high frequency of JAK2V617F/BCR-ABL double positivity as an important marker of resistance. So; the combination of JAK and TKI inhibitorsmightbe effective and potentiallybeguided by molecular monitoring of minimal residual disease1.

Keywords: chronic myeloid leukemia, tyrosine kinase inhibitors, resistance, JAK2V617F, BCR-ABL

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Authors: N. Bouzouita, A. Snoussi , H. Ben Haj Koubaier, I. Essaidi, M. M. Chaabouni, S. Zgoulli, P. Thonart

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Color is one of the most important quality attributes for the food industry. Grape marc, a complex lignocellulosic material is one of the most abundant and worth less byproduct, generated after the pressing process. The development of the process of purification by micro filtration, ultra filtration, nano filtration and drying by atomization of the anthocyanins of Tunisian origin is the aim of this work. Locust bean gum is the ground endosperm of the seeds of carob fruit; owing to its remarkable water-binding properties, it is widely used to improve the texture of food and largely employed in food industry. The purification of LGB causes drastically reduced ash and proteins contents but important increase for galactomannan.

Keywords: Carob, food additives, grape pomace, locust bean gum, natural colorant, nano filtration, thickener, ultra filtration

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Authors: Amira Kaddour, Hedia Teraoui, Khmayes Bougatef

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The main purpose of this paper is to determine the major causes of the underdevelopment of Islamic finance in Tunisia. Indeed, it’s surprising to note that Zitouna bank established in May 2010 is the first Islamic Tunisian bank although 99% of Tunisians are Muslim and Islam is the religion of the State according to the Constitution. So we rely in our paper on the opinions of number of professors of finance and economics as educated people to prove or reject our hypothesis that the underdevelopment of Islamic finance in Tunisia can be explained by the ignorance of its main principles and advantages. Ours findings reveal that this branch of finance is still largely unknown, not only from public but also from professionals. The results obtained surprisingly show that this insignificance of Islamic banking cannot be explained by the fact that Tunisia has been governed since its independence by a secular left-wing party. Indeed, only 3% of respondents believe that legislation and regulation in Tunisia represent an obstacle to the development of Islamic finance. Moreover, respondents are not very optimistic about the future role of Islamic financing.

Keywords: Islamic banking, Islamic insurance (takaful), Islamic law (shariah), usury (riba)

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Authors: El Andari Chifaa, Bouaziz Rached

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The central focus of this paper was to check whether the Okun’s law in Tunisia is valid or not. For this purpose, we have used quarterly time series data during the period 1990Q1-2014Q1. Firstly, we applied the error correction model instead of the difference version of Okun's Law, the Engle-Granger and Johansen test are employed to find out long run association between unemployment, production, and how error correction mechanism (ECM) is used for short run dynamic. Secondly, we used the gap version of Okun’s law where the estimation is done from three band pass filters which are mathematical tools used in macro-economic and especially in business cycles theory. The finding of the study indicates that the inverse relationship between unemployment and output is verified in the short and long term, and the Okun's law holds for the Tunisian economy, but with an Okun’s coefficient lower than required. Therefore, our empirical results have important implications for structural and cyclical policymakers in Tunisia to promote economic growth in a context of lower unemployment growth.

Keywords: Okun’s law, validity, unit root, cointegration, error correction model, bandpass filters

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Authors: Abdelkader Soumaya, Aymen Arfaoui, Noureddine Ben Ayed, Ali Kadri

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The Chotts belt represents the southernmost folded structure in the Tunisian Atlas domain. It is dominated by inherited deep extensional E-W trending fault zones, which are reactivated as strike-slip faults during the Cenozoic compression. By examining the geological maps at different scales and based on the fieldwork data, we propose new structural interpretations for the geometries and fault kinematics in the Chotts chain. A set of ENE-WSW right-lateral en echelon folds, with curved shapes and steeply inclined southern limbs, is visible in the map view of this belt. These asymmetric tight anticlines are affected by E-W trending fault segments linked by local bends and stepovers. The revealed kinematic indicators along one of these E-W striated faults (Tafferna segment), such as breccias and gently inclined slickenlines (N094, 80N, 15°W pitch angles), show direct evidence of dextral strike-slip movement. The calculated stress tensors from corresponding faults slip data reveal an overall strike-slip tectonic regime with reverse component and NW-trending sub-horizontal σ1 axis ranking between N130 to N150. From west to east, we distinguished several types of structures along the segmented dextral fault system of the Chotts Range. The NE-SW striking fold-thrust belt (~25 km-long) between two continuously linked E-W fault segments (NW of Tozeur town) has been suggested as a local restraining bend. The central part of the Chotts chain is occupied by the ENE-striking Ksar Asker anticlines (Taferna, Torrich, and Sif Laham), which are truncated by a set of E-W strike-slip fault segments. Further east, the fault segments of Hachichina and Sif Laham connected across the NW-verging asymmetric fold-thrust system of Bir Oum Ali, which can be interpreted as a left-stepping contractional bend (~20 km-long). The oriental part of the Chotts belt corresponds to an array of subparallel E-W oriented fault segments (i.e., Beidha, Bouloufa, El Haidoudi-Zemlet El Beidha) with similar lengths (around 10 km). Each of these individual separated segments is associated with curved ENE-trending en echelon right-stepping anticlines. These folds are affected by a set of conjugate R and R′ shear-type faults indicating a dextral strike-lip motion. In addition, the relay zones between these E-W overstepping fault segments define local releasing stepovers dominated by NW-SE subsidiary faults. Finally, the Chotts chain provides well-exposed examples of strike-slip tectonics along E-W distributed fault segments. Each fault zone shows a typical strike-slip architecture, including parallel fault segments connecting via local stepovers or bends. Our new structural interpretations for this region reveal a great influence of the E-W deep fault segments on regional tectonic deformations and stress field during the Cenozoic shortening.

Keywords: chotts belt, tunisian atlas, strike-slip fault, stepovers, fault segments

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Authors: Ezzi Olfa, Bouafia Nabiha, Ammar Asma, Ben Cheikh Asma, Mahjoub Mohamed, Bannour Wadiaa, Achour Bechir, Khelif Abderrahim, Njah Mansour

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Background: In hematology/oncology, health care improvement has allowed increasingly aggressive management in diagnostic and therapeutic procedures. Nevertheless, these intensified procedures have been associated with higher risk of healthcare associated infections (HAIs). We undertook this study to estimate the burden of HAIs in the cancer patients in an onco -hematology unit in a Tunisian university hospital. Materials/Methods: A prospective, observational study, based on active surveillance for a period of 06 months from Mars through September 2016, was undertaken in the department of onco-hematology in a university hospital in Tunisia. Patients, who stayed in the unit for ≥ 48 h, were followed until hospital discharge. The Centers for Disease Control and Prevention criteria (CDC) for site-specific infections were used as standard definitions for HAIs. Results: One hundred fifty patients were included in the study. The gender distribution was 33.3% for girls and 66.6% boys. They have a mean age of 23.12 years (SD = 18.36 years). The main patient’s diagnosis is: Acute Lymphoblastic Leukemia (ALL): 48.7 %( n=73). The mean length of stay was 21 days +/- 18 days. Almost 8% of patients had an implantable port (n= 12), 34.9 % (n=52) had a lumber puncture and 42.7 % (n= 64) had a medullary puncture. Chemotherapy was instituted in 88% of patients (n=132). Eighty (53.3%) patients had neutropenia at admission. The incidence rate of HAIs was 32.66 % per patient; the incidence density was 15.73 per 1000 patient-days in the unit. Mortality rate was 9.3% (n= 14), and 50% of cases of death were caused by HAIs. The most frequent episodes of infection were: infection of skin and superficial mucosa (5.3%), pulmonary aspergillosis (4.6%), Healthcare associated pneumonia (HAP) (4%), Central venous catheter associated infection (4%), digestive infection (5%), and primary bloodstream infection (2.6%). Finally, fever of unknown origin (FUO) incidence rate was 14%. In case of skin and superficial infection (n= 8), 4 episodes were documented, and organisms implicated were Escherichia.coli, Geotricum capitatum and Proteus mirabilis. For pulmonary aspergillosis, 6 cases were diagnosed clinically and radiologically, and one was proved by positive aspergillus antigen in bronchial aspiration. Only one patient died due this infection. In HAP (6 cases), four episodes were diagnosed clinically and radiologically. No bacterial etiology was established in these cases. Two patients died due to HAP. For primary bloodstream infection (4 cases), implicated germs were Enterobacter cloacae, Geotricum capitatum, klebsiella pneumoniae, and Streptococcus pneumoniae. Conclusion: This type of prospective study is an indispensable tool for internal quality control. It is necessary to evaluate preventive measures and design control guides and strategies aimed to reduce the HAI’s rate and the morbidity and mortality associated with infection in a hematology/oncology unit.

Keywords: cohort prospective studies, healthcare associated infections, hematology oncology department, incidence

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Authors: Mehdi Soula, Yosra Mani, Estelle Saras, Antoine Drapeau, Raoudha Grami, Mahjoub Aouni, Jean-Yves Madec, Marisa Haenni, Wejdene Mansour

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Multi-resistance to antibiotics in gram-negative bacilli and particularly in enterobacteriaceae, has become frequent in hospitals in Tunisia. However, data on antibiotic resistant bacteria in aquatic products are scarce. The aims of this study are to estimate the proportion of ESBL- and carbapenemase-producing Enterobacterales in seafood (clams and fish) in Tunisia and to molecularly characterize the collected isolates. Two types of seafood were sampled in unrelated markets in four different regions in Tunisia (641 pieces of farmed fish and 1075 mediterranean clams divided into 215 pools, and each pool contained 5 pieces). Once purchased, all samples were incubated in tubes containing peptone salt broth for 24 to 48h at 37°C. After incubation, overnight cultures were isolated on selective MacConkey agar plates supplemented with either imipenem or cefotaxime, identified using API20E test strips (bioMérieux, Marcy-l’Étoile, France) and confirmed by Maldi-TOF MS. Antimicrobial susceptibility was determined by the disk diffusion method on Mueller-Hinton agar plates and results were interpreted according to CA-SFM 2021. ESBL-producing Enterobacterales were detected using the Double Disc Synergy Test (DDST). Carbapenem-resistance was detected using an ertapenem disk and was respectively confirmed using the ROSCO KPC/MBL and OXA-48 Confirm Kit (ROSCO Diagnostica, Taastrup, Denmark). DNA was extracted using a NucleoSpin Microbial DNA extraction kit (Macherey-Nagel, Hoerdt, France), according to the manufacturer’s instructions. Resistance genes were determined using the CGE online tools. The replicon content and plasmid formula were identified from the WGS data using PlasmidFinder 2.0.1 and pMLST 2.0. From farmed fishes, nine ESBL-producing strains (9/641, 1.4%) were isolated, which were identified as E. coli (n=6) and K. pneumoniae (n=3). Among the 215 pools of 5 clams analyzed, 18 ESBL-producing isolates were identified, including 14 E. coli and 4 K. pneumoniae. A low isolation rate of ESBL-producing Enterobacterales was detected 1.6% (18/1075) in clam pools. In fish, the ESBL phenotype was due to the presence of the blaCTX-M-15 gene in all nine isolates, but no carbapenemase gene was identified. In clams, the predominant ESBL phenotype was blaCTX-M-1 (n=6/18). blaCPE (NDM1, OXA48) was detected only in 3 isolates ‘K. pneumoniae isolates’. Replicon typing on the strains carring the ESBL and carbapenemase gene revelead that the major type plasmid carried ESBL were IncF (42.3%) [n=11/26]. In all, our results suggest that seafood can be a reservoir of multi-drug resistant bacteria, most probably of human origin but also by the selection pressure of antibiotic. Our findings raise concerns that seafood bought for consumption may serve as potential reservoirs of AMR genes and pose serious threat to public health.

Keywords: BLSE, carbapenemase, enterobacterales, tunisian seafood

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Authors: T. Bettaieb, S. Soufi, S. Arbaoui

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Stevia rebaudiana Bert. is a natural sweet plant. The leaves contain diterpene glycosides stevioside, rebaudiosides A-F, steviolbioside and dulcoside, which are responsible for its sweet taste and have commercial value all over the world as sugar substitute in foods and medicines. Stevia rebaudiana Bert. is sensitive temperature lower than 9°C. The possibility of its outdoor culture in Tunisian conditions demand genotypes tolerant to low temperatures. In order to evaluate the low temperature tolerance of eight genotypes of Stevia rebaudiana, the activities of superoxide dismutase (SOD), ascorbate peroxidase (APX) and catalases (CAT) were measured. Before carrying out the analyses, three genotypes of Stevia were exposed for 1 month at a temperature regime of 18°C during the day and 7°C at night similar to winter conditions in Tunisia. In response to the stress generated by low temperature, antioxidant enzymes activity revealed on native gel and quantified by spectrophotometry showed variable levels according to their degree of tolerance to low temperatures.

Keywords: chilling tolerance, enzymatic activity, stevia rebaudiana bert, low thermal stress

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Authors: Leesa Mohanty, Ashok Banerjee

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Better audit quality signifies the financial statements of the auditee firm reflect true and fair view of their actual state of affairs, which reduces information asymmetry between management and shareholders, as a result, helps protect interests of shareholders. This study examines the impact of joint audit on audit quality. It is motivated by the ongoing debate where The Institute of Chartered Accountants of India (ICAI), the regulatory body governing auditors, has advocated the finance ministry and the Reserve Bank of India (RBI) for the mandatory use of joint audit in private banks to enhance the quality of audit. Earlier, the Government of India had rejected the plea by ICAI for mandatory joint audits in large companies stating it is not a viable option for promoting domestic firms. We introduce a new measure of audit quality. Drawing from the domain of text analytics, we use relevant phrases in audit reports to gauge audit quality and demonstrate that joint audit improves audit quality. We also, for robustness, use prevalent proxy for audit quality (Big N Auditor, ratio of audit fees to total fees) and find negative effect of joint audit on audit quality. We, therefore highlight that different proxy for audit quality show opposite effect of joint audit.

Keywords: audit fees, audit quality, Big N. Auditor, joint audit

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Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

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Authors: Imen Labidi, Said Nouira

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Dung beetles Scarabaeides of Tunisia constitute a major component of soil fauna, especially in the Mediterranean region. In the first phase of the present study, an intensive investigation of this group following the gathering of all the bibliographic, museological data and based on a recent collection of 17020 specimens in 106 localities in Tunisia, allowed to confirm with certainty the presence of 94 species distributed in 43 genera, 4 families and 3 sub-families. Only 81 species distributed in 38 genres, 4 families, and 3 sub-families, have been found during our prospections. The population of dung beetles Scarabaeides is composed of 58% of Aphodiidae, 39.51% of Scarabaeidae, and 8.64% of Geotrupidae. Biogeographic affinities of the species were determined and showed that 42% of the identified species have a wide Palaearctic distribution, the endemism is very low, only 3 species are endemic to Tunisia Mecynodes demoflysi, Neobodilus marani, and Thorectes demoflysi, 29 species have a wide distribution, 35 are northern and 17 are southern species. Moreover, others are dependent on very specific Biotopes like Sisyphus schaefferi linked to the northwest of Tunisia and Scarabaeus semipunctatus related to the coastal area north of Tunisia.

Keywords: dung beetles, Tunisia, composition, biogeography

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Authors: Paulino V. Tavares, Ana L. Romao

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Public governance, in general, is essential to qualify and educate, pedagogically, the decision-making process of the government in relation to the management of resources and the provision of public services, with transparency and active participation of individuals and citizens for the development of a more democratic environment, besides stimulating control and social empowerment, aiming at the development of the collectivity. In this context, the participation of society in the elaboration, execution, and control of public policies is prominent to strengthen public governance itself. With this, using a multidimensional approach with the application of two questionnaires to a universe of twenty Counselors of the Courts of Auditors (Brazil), twenty professionals of public administration (Brazil), twenty Government/Provincial Counselors (South Africa), and twenty South African professionals of public administration, the preliminary results indicate that the participation of civil society, for both countries, is very low in the elaboration, execution, and control of public policies. At the same time, about 70% of the answers obtained indicate, on average, three possible paths to increase the participation of civil society. With this, it is delineated that developing new horizons to strengthen both public policies how social participation is necessary, but, for both, it is important that governments and civil society, in their respective countries, have an awareness of the effective importance of this interaction.

Keywords: Brazil, civil society, participation, South Africa

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Authors: Moncef Balghouthi, Mahmoud Ben Amara, Abdessalem Ben Hadj Ali, Amenallah Guizani

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Concentrated solar power technology constitutes an interesting option to meet a part of future energy demand, especially when considering the high levels of solar radiation and clearness index that are available particularly in Tunisia. In this work, we present three experimental prototypes of solar concentrators installed in the research center of energy CRTEn in Tunisia. Two are medium temperature parabolic trough solar collector used to drive a cooling installation and for steam generation. The third is a parabolic dish concentrator used for hybrid generation of thermal and electric power. Optical and thermal evaluations were presented. Solutions and possibilities to construct locally the mirrors of the concentrator were discussed. In addition, the enhancement of the performances of the receivers by nano selective absorption coatings was studied. The improvement of heat transfer between the receiver and the heat transfer fluid was discussed for each application.

Keywords: solar concentrators, optical and thermal evaluations, cooling and process heat, hybrid thermal and electric generation

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Authors: S. Nasri, H. Bouziri

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Disasters are quite experienced in our days. They are caused by floods, landslides, and building fires that is the main objective of this study. To cope with these unexpected events, precautions must be taken to protect human lives. The emphasis on disposal work focuses on the resolution of the evacuation problem in case of no-notice disaster. The problem of evacuation is listed as a dynamic network flow problem. Particularly, we model the evacuation problem as an earliest arrival flow problem with load dependent transit time. This problem is classified as NP-Hard. Our challenge here is to propose a metaheuristic solution for solving the evacuation problem. We define our objective as the maximization of evacuees during earliest periods of a time horizon T. The objective provides the evacuation of persons as soon as possible. We performed an experimental study on emergency evacuation from the tunisian children’s hospital. This work prompts us to look for evacuation plans corresponding to several situations where the network dynamically changes.

Keywords: dynamic network flow, load dependent transit time, evacuation strategy, earliest arrival flow problem, tabu search metaheuristic

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Authors: Mehdi Attia, Sana Ben Fadhel, Lamjed Bettaieb

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Mobile technology has become a part of our daily lives and assist learners (despite their level and age) in their leaning process using various apparatus and mobile devices (laptop, tablets, etc.). This paper presents a new learning framework based on tablets. This solution has been developed and tested in ESPRIT “Ecole Supérieure Privée d’Igénieurie et de Technologies”, a Tunisian school of engineering. This application is named ESSF: Esprit Smart School Framework. In this work, the main features of the proposed solution are listed, particularly its impact on the learners’ evaluation process. Learner’s assessment has always been a critical component of the learning process as it measures students’ knowledge. However, traditional evaluation methods in which the learner is evaluated once or twice each year cannot reflect his real level. This is why a continuous assessment (CA) process becomes necessary. In this context we have proved that ESSF offers many important features that enhance and facilitate the implementation of the CA process.

Keywords: continuous assessment, mobile learning, tablet based learning, smart school, ESSF

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Authors: Jia-Sin Li, Ying-Fang Wang, Cheing-Tong Yan

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In this study, an integrated approach of Google Spreadsheet and QR code which is free internet resources was used to improve the inspection procedure. The mobile phone Application（App）was also designed to combine with a web page to create an automatic checklist in order to provide a new integrated information of inspection management system. By means of client-server model, the client App is developed for Android mobile OS and the back end is a web server. It can set up App accounts including authorized data and store some checklist documents in the website. The checklist document URL could generate QR code first and then print and paste on the machine. The user can scan the QR code by the app and filled the checklist in the factory. In the meanwhile, the checklist data will send to the server, it not only save the filled data but also executes the related functions and charts. On the other hand, it also enables auditors and supervisors to facilitate the prevention and response to hazards, as well as immediate report data checks. Finally, statistics and professional analysis are performed using inspection records and other relevant data to not only improve the reliability, integrity of inspection operations and equipment loss control, but also increase plant safety and personnel performance. Therefore, it suggested that the traditional paper-based inspection method could be replaced by the APP which promotes the promotion of industrial security and reduces human error.

Keywords: checklist, Google spreadsheet, APP, self-inspection

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Authors: Abdellatif Amouri, Sami Boudabbous

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The current study provides insights on the importance of entrepreneurial coaching as a source of developing entrepreneurial intentions among entrepreneurs and a determinant factor of business creation process and growth. Coaching, which implies exchange of adequate information and a mutual understanding between entrepreneurs and their partners, requires a better mutual knowledge of the representations and the perceptions of ideas which are widely present in their dealings and transactions. Therefore, to analyze entrepreneurs’ perceptions of business creation, we addressed a survey questionnaire to a group of Tunisian entrepreneurs and experts in business creation to indicate their level of approval concerning the prominence of coaching. The factor analysis indicates that more than 60% of the respondents believe that each statement reflects an aspect of coaching, with no bias to its position in the entrepreneurial process. Therefore, the image drawn from our respondents’ perceptions is that an entrepreneur is rather "constructed" and "shaped" by multiple apprenticeships both before and during the entrepreneurial act, through an accompaniment process and within interactions with trainers, consultants or professionals in starting a business. Similarly, the results indicate that the poor support structures and lack of accompaniment procedures stand as an obstacle impeding the development of entrepreneurial intention among business creators.

Keywords: Entrepreneurial Behavior, Entrepreneurial Coaching, Entrepreneurial Intention, Perceptions, Venture Creation

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Authors: Soumaya Mrabet, Imen Akkari, Amira Atig, Elhem Ben Jazia

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Introduction: Autoimmune hepatitis (AIH) is a chronic inflammatory liver disease of unknown cause. Concomitant autoimmune disorders have been described in 30–50% of patients with AIH. The aim of our study is to determine the prevalence and the type of autoimmune disorders associated with AIH. Material and Methods: It is a retrospective study over a period of 16 years (2000-2015) including all patients followed for AIH. The diagnosis of AHI was based on the criteria of the revised International AIH group scoring system (IAIHG). Results: Twenty-for patients (21 women and 3 men) followed for AIH were collected. The mean age was 39 years (17-65 years). Among these patients, 11 patients(45.8%) had at least one autoimmune disease associated to AIH. These diseases were Hashimoto's thyroiditis (n = 5), Gougerot Sjogren syndrome (n=5), Primary biliary cirrhosis (n=2), Primitive sclerosant Cholangitis (n=1), Addison disease (n = 1) and systemic sclerosis (n=1). Patients were treated with corticosteroids alone or with azathioprine associated to the specific treatment of associated diseases with complete remission of AIH in 90% of cases and clinical improvement of other diseases. Conclusion: In our study, the prevalence of autoimmune diseases in AIH patients was 45.8%. These diseases were dominated by autoimmune thyroiditis and Gougerot Sjogren syndrome. The investigation of autoimmune diseases in autoimmune hepatitis must be systematic because of their frequency and the importance of adequate management.

Keywords: autoimmune diseases, autoimmune hepatitis, autoimmune thyroiditis, gougerot sjogren syndrome

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Authors: Paulino V. Tavares, Ana L. Romao

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Public governance represents an articulated arrangement, dynamic and interactive, present in the exercise of authority aimed at strengthening the decision-making procedure in public administration with transparency, accountability, responsiveness and capable of to emerge control and social empowerment, to pursue and achieve the objectives efficiently and with the effectiveness desired by the collective, respecting laws and providing social, institutional and economic equility in society. With this, using a multidimensional approach with the application of three questionnaires to a universe of twenty Counselors of the Courts of Auditors (Brazil), twenty professionals of public administration (Brazil), twenty Government/Provincial Counselors (South Africa), and twenty South African professionals of public administration, the present work aims to capture what is the perception about the efficiency and equility of public policies in Brazil and South Africa. With this, up until now, 30 responses have been obtained, and the results indicate that, in Brazil, 65% affirm due to the inefficiency of public policies, 70% point out that they do not believe in the equility of these same policies. In South Africa, the results indicate that 45% believe in government efficiency, and, with regard to the equility of public policies, 65% do not believe. In Brazil, the research reveals at least three reasons for this result, that is, lack of planning, lack of clear objectives of public policies, and lack of information on the part of society, while in South Africa, so far, research has not identified a specific reason for this result.

Keywords: efficiency, equility, governance, public policy

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Authors: Lamia Bouzgarrou, Amira Omrane, Naima Bouatay, Chaima Harrathi, Samia Machroughl, Ahmed Mhalla

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Background and Aims: Professionals of health care sector are exposed to psychosocial constraints like stress, harassment, violence, which can lead to many mental health problems such as, depression, addictive behavior, and burn-out. Moreover, it’s well established that caregivers affected to intensive care units are more likely to experience such constraints and mental health problems. For these caregivers, the mental health state may affect care quality and patient’s safety. This study aims either to identify occupational psychosocial constraints and their mental health consequences among paramedical and medical caregivers affected to intensive units in Tunisian public hospital. Methods: An exhaustive three months cross-sectional study conducted among medical and paramedical staffs of intensive care units in three Tunisian university hospitals. After informed consent collection, we evaluated work-related stress, workplace harassment, depression, anxious troubles, addictive behavior, and self-esteems through an anonymous self-completed inquiry form. Five validated questionnaires and scales were included in this form: Karasek's Job Content Questionnaire, Negative Acts Questionnaire, Rosenberg, Beck depression inventory and Hamilton Anxiety scale. Results: We included 129 intensive unit caregivers; with a mean age of 36.1 ± 1.1 years and a sex ratio of 0.58. Among these caregivers, 30% were specialist or under-specialization doctors. The average seniority in the intensive care was 6.1 ± 1.2 (extremes=1 to 40 years). Atypical working schedules were noted among 36.7% of the subjects with an imposed choice in 52.4% of cases. During the last 12 months preceding the survey, 51.7% of care workers were absent from work because of a health problem with stops exceeding 15 days in 11.7%. Job strain was objective among 15% of caregivers and 38.33% of them were victims of moral harassment. A low or very low self-esteem was noted among 40% of respondents. Moreover, active smoking was reported by 20% subjects, alcohol consumption by 13.3% and psychotropic substance use by 1.7% of them. According to Beck inventory and Hamilton Anxiety scale, we concluded that 61.7% of intensive care providers were depressed, with 'severe' depression in 13.3% of cases and 49.9% of them present anxious disorders. Multivariate analysis objective that, job strain was correlated with young age (p=0.005) and shorter work seniority (p=0.001). Workplace and moral harassment was more prevalent among females (p=0.009), under-specialization doctor (p=0.021), those affected to atypical schedules (p=0.008). Concerning depression, it was more prevalent among staff in job strain situation (p = 0.004), among smokers caregivers (p = 0.048), and those with no leisure activity (p < 0.001). Anxious disorders were positively correlated to chronic diseases history (p = 0.001) and work-bullying exposure (p = 0.004). Conclusions: Our findings reflected a high frequency of caregivers who are under stress at work and those who are victims of moral harassment. These health professionals were at increased risk for developing psychiatric illness such depressive and anxious disorders and addictive behavior. Our results suggest the necessity of preventive strategies of occupational psychosocial constraints in order to preserve professional’s mental health and maximize patient safety and quality of care.

Keywords: health care sector, intensive care units, mental health, psychosocial constraints

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Authors: Miladi Yasmine, Bouhlel Salah, Garnit Hechmi

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Hydrothermal vein-type deposits of the Hammam Jedidi F-Ba(Pb-Zn-Cu) are hosted in Lower Jurassic, Cretaceous and Tertiary series, and located near a very important structural lineament (NE-SW) corresponding to the Hammam Jedidi Fault in the Tunisian Dorsale. The circulation of the ore forming fluid is triggered by a regional tectonic compressive phase which occurred during the miocène time. Mineralization occurs as stratabound and vein-type orebodies adjacent to the Triassic salt diapirs and within fault in Jurassic limestone. Fluid inclusions data show that two distinct fluids were involved in the mineralisation deposition: a warmer saline fluid (180°C, 20 wt % NaCl equivalent) and cooler less saline fluid (126°C, 5wt%NaCl equivalent). The contrasting salinities and halogen ratios suggest that this two fluid derived from one of the brine originated after the dissolution of halite as suggested by its high salinity. The other end member, as indicated by the low Cl/Br ratios, acquired its low salinity by dilution of Br enriched evaporated seawater. These results are compatible with Mississippi-Valley- type mineralization.

Keywords: Jebel Oust, fluid inclusions, North Eastern Tunisia, mineralization

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Authors: Imen Ben Abda

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Languages have been classified into different rhythm classes. 'Stress-timed' languages are exemplified by English, 'syllable-timed' languages by French and 'mora-timed' languages by Japanese. However, to our best knowledge, acoustic studies have not been unanimous in strictly establishing which rhythm category a given language belongs to and failed to show empirical evidence for isochrony. Perception seems to be a good approach to categorize languages into different rhythm classes. This study, within the scope of experimental phonetics, includes an account of different perceptual experiments using cues from natural and inverted speech, as well as pitch extracted from speech data. It is an attempt to categorize speech rhythm over a large set of Arabic (Tunisian, Algerian, Lebanese and Moroccan) and English dialects (Welsh, Irish, Scottish and Texan) as well as other languages such as Chinese, Japanese, French, and German. Listeners managed to classify the different languages and dialects into different rhythm classes using suprasegmental cues mainly rhythm and pitch (F0). They also perceived rhythmic differences even among languages and dialects belonging to the same rhythm class. This may show that there are different subclasses within very broad rhythmic typologies.

Keywords: F0, inverted speech, mora-timing, rhythm variation, stress-timing, syllable-timing

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Authors: Tio Novita Efriani

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Public sector organizations work in a complex and risky environment. Since the beginning of 2000s, the public sector has paid attention to the need for an effective risk management. The Indonesian public sector has also concerned about this issue and in 2008 it enacted the Government Regulation that gives mandate for the implementation of risk management in government organizations. This paper investigates risk management implementation in the Indonesian public sector organizations and the role of transformational leadership and internal audit activities. Data was collected via survey. A total of 202 effective responses (30% response rate) from employees in 34 government ministries were statistically analyzed by using Partial least square structural equation modelling (PLS-SEM) and the software was SmartPLS 3.0. All the constructs were lower order, except for the risk management implementation construct, which was treated as a second-order construct. A two-stage approach was employed in the analysis of the higher order component. The findings revealed that transformational leadership positively influence risk management implementation. The findings also found that the core and legitimate roles of internal audit in risk management positively affect the implementation of risk management. The final finding showed that internal auditing mediates a relationship between transformational leadership and risk management implementation. These results suggest that the implementation of risk management in the Indonesian public sector was significantly supported by internal auditors and leadership. The findings confirm the importance of transformational leadership and internal audit in the public sector risk management strategies.

Keywords: Indonesian public sector, internal audit, risk management, transformational leadership

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Authors: Amira Potter

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Since three years, ESPRIT has adopted project-based learning across its curricula. The philosophy behind this reform is to prepare its future engineers to become more operational once they integrate the workplace. It allows them to learn all the required skills expected from them by their future employers. This learner-centered method helps the students take responsibility for their own learning, solve real-world problems and carry out muli-faceted projects. Therefore, the teacher who used to be considered as the detainer of the knowledge has become more of a facilitator and a coach, encouraging their students’ learning process. This innovative way to English teaching has enabled the students to learn the English language differently. The target language is learnt cooperatively through group work, presentations, debating and many other communicative activities. The speaking skill in English language remains by far the most challenging skill for Tunisian students with an educational background based on Arabic as a first language and French as a second language. The student’s initial resistance to speak English in front of their classmates and the way they end up performing their work, shows the real progress they managed to achieve through PBL approach. The article will focus on the positive impact PBL has had on oral fluency among Esprit engineering students and how it has been achieved. It will also describe how speaking skill is taught and assessed at ESPRIT.

Keywords: cooperative, engineer, innovative, project-based learning

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Authors: Dorsaf Ben Malek

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The function of culture in language teaching changed because of globalization and the latest technologies. English became a lingua franca which resulted in altering the teaching objectives. The re-evaluation of cultural awareness is one of them. Business English teaching has also been subject to all these changes. It is therefore a wrong idea if we try to consider it as a diffusion of unlimited listing of lexis, diagrams, charts, and statistics. In fact, business students’ future career will require business terminology together with intercultural communicative competence (ICC) to handle different multicultural encounters and contribute to the international community. The first part of this paper is dedicated to the necessity of empowering business students with intercultural communicative competence and the second turns around the potential of multicultural literature in implementing ICC in business English teaching. This was proved through a qualitative action research done on a group of Tunisian MA business students. It was an opportunity to discover the potential of multicultural literature together with inquiry-based learning in enhancing business students’ intercultural communicative competence. Data were collected through classroom observations, journals and semi-structured interviews. Results were in favour of using multicultural literature to enhance business students’ ICC. In addition, the short story may be a motivating tool to read literature, and inquiry-based learning can be an effective approach to teaching literature.

Keywords: intercultural communicative competence, multicultural literature, short stories, inquiry-based learning

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