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Search results for: Tunisian agro-industrial sector
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</div> </nav> </div> </header> <main> <div class="container mt-4"> <div class="row"> <div class="col-md-9 mx-auto"> <form method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="Tunisian agro-industrial sector"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 3188</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: Tunisian agro-industrial sector</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3188</span> Overview of the CRM Market in Tunisia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Amine%20Bouraoui">Mohamed Amine Bouraoui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to realize the importance of a CRM approach, to detect the degree of awareness of Tunisian managers of this importance and analyse the degree of integration of CRM in the Tunisian companies. Initially, we focus on the definition and components of CRM, then we focus on the level of integration of CRM within Tunisian enterprises. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=CRM" title="CRM">CRM</a>, <a href="https://publications.waset.org/abstracts/search?q=operational%20tools" title=" operational tools"> operational tools</a>, <a href="https://publications.waset.org/abstracts/search?q=analytical%20tools" title=" analytical tools"> analytical tools</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20company" title=" Tunisian company"> Tunisian company</a> </p> <a href="https://publications.waset.org/abstracts/27003/overview-of-the-crm-market-in-tunisia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27003.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">422</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3187</span> Digitalization, Supply Chain Integration and Financial Performance: Case of Tunisian Agro-Industrial Sector</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rym%20Ghariani">Rym Ghariani</a>, <a href="https://publications.waset.org/abstracts/search?q=Younes%20Boujelbene"> Younes Boujelbene</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aimed to examine the impact of digitalization and supply chain integration on the financial performance of companies in the agro-industrial sector in Tunisia, highlighting the growing importance of digital technologies in modern economies. The results were analyzed using a questionnaire and using principal component analysis, as well as linear regression modeling with SPSS26. The results demonstrate that the digitalization and integration of the supply chain have a significant impact on the financial results of Tunisian agro-industrial companies. In theory, this study provides a better understanding of the effects of digital advancements and supply chain strategies on financial results in this specific area. This study, therefore, studies the relationship between these variables and financial efficiency, highlighting the significant impacts of these technological and strategic elements on the financial results of agro-industrial companies in Tunisia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=digitalization" title="digitalization">digitalization</a>, <a href="https://publications.waset.org/abstracts/search?q=supply%20chain%20integration" title=" supply chain integration"> supply chain integration</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20agro-industrial%20sector" title=" Tunisian agro-industrial sector"> Tunisian agro-industrial sector</a> </p> <a href="https://publications.waset.org/abstracts/186979/digitalization-supply-chain-integration-and-financial-performance-case-of-tunisian-agro-industrial-sector" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/186979.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">43</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3186</span> Top Management Characteristics and Adoption of Internet Banking: Case Study of the Tunisian Banking Sector</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dorra%20Gherib">Dorra Gherib</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article explores in depth the technological innovations by the Top Managements of banks in the Tunisian banking sector. The framework of this research is based on an amalgamation of four theories related to the decision of adopting technological innovations: The Theory of Reasoned Action (TRA), the Theory of Planned Behaviour (TPB), Technology Acceptance Model (TAM), and Diffusion of Innovation (DI). The result of our qualitative study highlights four variables which influence the attitude of the Top Managements towards the adoption of internet banking: Relative advantage, Perceived Ease of Use, compatibility and Perceived risk. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=top%20management" title="top management">top management</a>, <a href="https://publications.waset.org/abstracts/search?q=attitude" title=" attitude"> attitude</a>, <a href="https://publications.waset.org/abstracts/search?q=internet%20banking" title=" internet banking"> internet banking</a>, <a href="https://publications.waset.org/abstracts/search?q=TRA" title=" TRA"> TRA</a>, <a href="https://publications.waset.org/abstracts/search?q=TAM" title=" TAM"> TAM</a>, <a href="https://publications.waset.org/abstracts/search?q=TPB" title=" TPB"> TPB</a>, <a href="https://publications.waset.org/abstracts/search?q=DI" title=" DI"> DI</a> </p> <a href="https://publications.waset.org/abstracts/18019/top-management-characteristics-and-adoption-of-internet-banking-case-study-of-the-tunisian-banking-sector" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18019.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">471</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3185</span> On the Influence of the Covid-19 Pandemic on Tunisian Stock Market: By Sector Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nadia%20Sghaier">Nadia Sghaier</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, we examine the influence of the COVID-19 pandemic on the performance of the Tunisian stock market and 12 sectors over a recent period from 23 March 2020 to 18 August 2021, including several waves and the introduction of vaccination. The empirical study is conducted using cointegration techniques which allows for long and short-run relationships. The obtained results indicate that both daily growth in confirmed cases and deaths have a negative and significant effect on the stock market returns. In particular, this effect differs across sectors. It seems more pronounced in financial, consumer goods and industrials sectors. These findings have important implications for investors to predict the behavior of the stock market or sectors returns and to implement hedging strategies during the COVID-19 pandemic. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20stock%20market" title="Tunisian stock market">Tunisian stock market</a>, <a href="https://publications.waset.org/abstracts/search?q=sectors" title=" sectors"> sectors</a>, <a href="https://publications.waset.org/abstracts/search?q=COVID-19%20pandemic" title=" COVID-19 pandemic"> COVID-19 pandemic</a>, <a href="https://publications.waset.org/abstracts/search?q=cointegration%20techniques" title=" cointegration techniques"> cointegration techniques</a> </p> <a href="https://publications.waset.org/abstracts/141180/on-the-influence-of-the-covid-19-pandemic-on-tunisian-stock-market-by-sector-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/141180.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">201</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3184</span> Digitalization, Supply Chain Integration and Financial Performance: Case of Tunisian Agro-industrial Sector</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rym%20Ghariani">Rym Ghariani</a>, <a href="https://publications.waset.org/abstracts/search?q=Younes%20Boujelbene"> Younes Boujelbene</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In contemporary times, global technological advancements, particularly those in the realm of digital technology, have emerged as pivotal instruments for enterprises in fostering viable partnerships and forging meaningful alliances with other firms. The advent of these digital innovations is poised to revolutionize nearly every facet and operation within corporate entities. The primary objective of this study is to explore the correlation between digitization, integration of supply chains, and the financial efficacy of the agro-industrial sector in Tunisia. To accomplish this, data collection employed a questionnaire as the primary research instrument. Subsequently, the research queries were addressed, and hypotheses were examined by subjecting the gathered data to principal component analysis and linear regression modeling, facilitated by the utilization of SPSS26 software. The findings revealed that digitalization within the supply chain, along with external supply chain integration, exerted discernible impacts on the financial performance of the organization. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=digitalization" title="digitalization">digitalization</a>, <a href="https://publications.waset.org/abstracts/search?q=supply%20chain%20integration" title=" supply chain integration"> supply chain integration</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20agro-industrial%20sector" title=" Tunisian agro-industrial sector"> Tunisian agro-industrial sector</a> </p> <a href="https://publications.waset.org/abstracts/185891/digitalization-supply-chain-integration-and-financial-performance-case-of-tunisian-agro-industrial-sector" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/185891.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">48</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3183</span> Biohydrogen Production from Starch Residues</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Francielo%20Vendruscolo">Francielo Vendruscolo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This review summarizes the potential of starch agroindustrial residues as substrate for biohydrogen production. Types of potential starch agroindustrial residues, recent developments and bio-processing conditions for biohydrogen production will be discussed. Biohydrogen is a clean energy source with great potential to be an alternative fuel, because it releases energy explosively in heat engines or generates electricity in fuel cells producing water as only by-product. Anaerobic hydrogen fermentation or dark fermentation seems to be more favorable, since hydrogen is yielded at high rates and various organic waste enriched with carbohydrates as substrate result in low cost for hydrogen production. Abundant biomass from various industries could be source for biohydrogen production where combination of waste treatment and energy production would be an advantage. Carbohydrate-rich nitrogen-deficient solid wastes such as starch residues can be used for hydrogen production by using suitable bioprocess technologies. Alternatively, converting biomass into gaseous fuels, such as biohydrogen is possibly the most efficient way to use these agroindustrial residues. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=biofuel" title="biofuel">biofuel</a>, <a href="https://publications.waset.org/abstracts/search?q=dark%20fermentation" title=" dark fermentation"> dark fermentation</a>, <a href="https://publications.waset.org/abstracts/search?q=starch%20residues" title=" starch residues"> starch residues</a>, <a href="https://publications.waset.org/abstracts/search?q=food%20waste" title=" food waste"> food waste</a> </p> <a href="https://publications.waset.org/abstracts/16484/biohydrogen-production-from-starch-residues" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/16484.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">398</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3182</span> Collaborative Technology Implementation Success and Knowledge Capacity: Case of Tunisian Banks with Mixed Capital</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amira%20Khelil">Amira Khelil</a>, <a href="https://publications.waset.org/abstracts/search?q=Habib%20Affes"> Habib Affes</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Organization resource planning implementation success is important. Today`s competitors in business, in enterprise resource planning and in managing are becoming one of the main tools of achieving competitiveness in business. Resource technologies are considered as an infrastructure to create and maintain business to improve front and back-office efficiency and effectiveness. This study is significant to bring new ideas in determining the key antecedents which are technological resource planning implementation based on knowledge capacity perspectives and help to understand the key success factor in the Tunisian banks. Based on a survey of 150 front office Tunisian agents working in Tunisian banks with mixed capital, using Groupware system, only 51 respondents had given feedback to this survey. By using Warp PLS 3.0, through several tests the relationship between knowledge capability and Groupware implementation success having beta coefficient 0.37 and P-Value <0.01. This result highlights that knowledge capability of bank agent can influence the success of the Groupware implementation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=groupware%20implementation" title="groupware implementation">groupware implementation</a>, <a href="https://publications.waset.org/abstracts/search?q=knowledge%20capacity" title=" knowledge capacity"> knowledge capacity</a>, <a href="https://publications.waset.org/abstracts/search?q=partial%20least%20squares%20method" title=" partial least squares method"> partial least squares method</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20banks" title=" Tunisian banks"> Tunisian banks</a> </p> <a href="https://publications.waset.org/abstracts/20281/collaborative-technology-implementation-success-and-knowledge-capacity-case-of-tunisian-banks-with-mixed-capital" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20281.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">489</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3181</span> E-Management and Firm Performance: An Empirical Study in Tunisian Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khlif%20Hamadi">Khlif Hamadi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The principal aim of our research is to analyze the impact of the adoption of e-management approach on the performance of Tunisian firms. The method of structural equation was adopted to conduct our exploratory and confirmatory analysis. The results arising from the questionnaire sent to 155 E-managers affirm that the adoption of e-management approach influences the performance of Tunisian firms. The results of the questionnaire show that e-management favors the deployment of ICT usage and contributes enormously to the performance of the modern enterprise. The theoretical and practical implications of the study, as well as directions for future research, are discussed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=e-management" title="e-management">e-management</a>, <a href="https://publications.waset.org/abstracts/search?q=ICT%20Deployment" title=" ICT Deployment"> ICT Deployment</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20performance" title=" organizational performance"> organizational performance</a>, <a href="https://publications.waset.org/abstracts/search?q=e-manager" title=" e-manager"> e-manager</a> </p> <a href="https://publications.waset.org/abstracts/90492/e-management-and-firm-performance-an-empirical-study-in-tunisian-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/90492.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">342</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3180</span> Implementation of Total Quality Management in Public Sector: Case of Tunisia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rafla%20Hchaichi">Rafla Hchaichi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The public administration is currently experiencing in the field of quality unprecedented effervescence. However, in a globalized world more and more competitive, public services are confronted with the need to improve their performances which push public companies to implement quality approaches. Quality approaches have taken diverse forms such as service commitment, labels, certifications and the Common Assessment Framework. This paper provides an overview on the strategy for administrative development in Tunisia since the Carthaginian civilization until today. It outlines the evolution of quality management in the Tunisian public context while focusing on the National Referential of Quality of Administrative Services. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=quality%20approach" title="quality approach">quality approach</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20common%20assessment%20framework" title=" the common assessment framework"> the common assessment framework</a>, <a href="https://publications.waset.org/abstracts/search?q=service%20commitment" title=" service commitment"> service commitment</a>, <a href="https://publications.waset.org/abstracts/search?q=label" title=" label"> label</a>, <a href="https://publications.waset.org/abstracts/search?q=certification" title=" certification"> certification</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20public%20service" title=" quality of public service"> quality of public service</a>, <a href="https://publications.waset.org/abstracts/search?q=performance%20of%20public%20service" title=" performance of public service"> performance of public service</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20Public%20Service" title=" Tunisian Public Service"> Tunisian Public Service</a> </p> <a href="https://publications.waset.org/abstracts/19471/implementation-of-total-quality-management-in-public-sector-case-of-tunisia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19471.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">556</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3179</span> Perceptions of Tunisian EFL Students toward Their Writing Difficulties</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Salwa%20Enneifer">Salwa Enneifer</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The research is intended to investigate Tunisian students’ own perception of the difficulties they encounter in the writing task. To achieve this objective, a questionnaire was administered to students enrolled in the ‘Faculty of Letters Arts and Humanities’ in Kairouan, in Tunisia. Students were classified into three groups: first-, second-, and third-year students. The researcher used 120 questionnaires filled in by the students as data for this study; moreover, 30 students participated in a semi-structured interview to complete the data. The questionnaire results revealed that Tunisian EFL students faced spelling and grammar difficulties. ANOVA also revealed that the first-year students did not recognise that Arabic and English greatly differ in their respective punctuation systems. The second-year class, however, was fully aware of this difference. Additionally, the interview shed light on other aspects or different difficulties experienced by students in writing: a cruel ‘lack of vocabulary’, Arabic language interference, the organisation of the essay and especially the academic essay, and difficulty with writing an argumentative essay. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=difficulties" title="difficulties">difficulties</a>, <a href="https://publications.waset.org/abstracts/search?q=writing" title=" writing"> writing</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian" title=" Tunisian"> Tunisian</a>, <a href="https://publications.waset.org/abstracts/search?q=EFL%20students" title=" EFL students"> EFL students</a> </p> <a href="https://publications.waset.org/abstracts/139398/perceptions-of-tunisian-efl-students-toward-their-writing-difficulties" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/139398.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">241</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3178</span> Insights on Behavior of Tunisian Auditors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dammak%20Saida">Dammak Saida</a>, <a href="https://publications.waset.org/abstracts/search?q=Mbarek%20Sonia"> Mbarek Sonia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> 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. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=public%20interest" title="public interest">public interest</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20culture" title=" organizational culture"> organizational culture</a>, <a href="https://publications.waset.org/abstracts/search?q=professional%20behavior" title=" professional behavior"> professional behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20auditors" title=" Tunisian auditors"> Tunisian auditors</a> </p> <a href="https://publications.waset.org/abstracts/171287/insights-on-behavior-of-tunisian-auditors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/171287.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">74</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3177</span> The History of the Birth of Tunisian Higher Accounting Education</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rim%20Khemiri">Rim Khemiri</a>, <a href="https://publications.waset.org/abstracts/search?q=Mariam%20Dammak"> Mariam Dammak</a> </p> <p class="card-text"><strong>Abstract:</strong></p> 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. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20history" title="accounting history">accounting history</a>, <a href="https://publications.waset.org/abstracts/search?q=higher%20accounting%20education" title=" higher accounting education"> higher accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=socio-economic%20and%20political%20context" title=" socio-economic and political context"> socio-economic and political context</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20context" title=" Tunisian context"> Tunisian context</a> </p> <a href="https://publications.waset.org/abstracts/111059/the-history-of-the-birth-of-tunisian-higher-accounting-education" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/111059.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">131</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3176</span> By-Line Analysis of Determinants Insurance Premiums : Evidence from Tunisian Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nadia%20Sghaier">Nadia Sghaier</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, we aim to identify the determinants of the life and non-life insurance premiums of different lines for the case of the Tunisian insurance market over a recent period from 1997 to 2019. The empirical analysis is conducted using the linear cointegration techniques in the panel data framework, which allow both long and short-run relationships. The obtained results show evidence of long-run relationship between premiums, losses, and financial variables (stock market indices and interest rate). Furthermore, we find that the short-run effect of explanatory variables differs across lines. This finding has important implications for insurance tarification and regulation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=insurance%20premiums" title="insurance premiums">insurance premiums</a>, <a href="https://publications.waset.org/abstracts/search?q=lines" title=" lines"> lines</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20insurance%20market" title=" Tunisian insurance market"> Tunisian insurance market</a>, <a href="https://publications.waset.org/abstracts/search?q=cointegration%20approach%20in%20panel%20data" title=" cointegration approach in panel data"> cointegration approach in panel data</a> </p> <a href="https://publications.waset.org/abstracts/140643/by-line-analysis-of-determinants-insurance-premiums-evidence-from-tunisian-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/140643.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">198</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3175</span> A Discourse Completion Test Analysis of Email Request Strategies as Used by Tunisian Postgraduate Students</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Imen%20Aribi%20Ben%20Amor">Imen Aribi Ben Amor</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of the present study is to analyze the performance of requests in emails among a group of Tunisian postgraduate students. It also seeks to determine the influence of the social factors on the participants’ requests performance. For this purpose, the data were collected using a discourse completion test (DCT). Accordingly, 42 Tunisian postgraduate students were asked to respond in English to eight different situations in which they carried out the speech act of request in emails. The data were analyzed based on the degree of directness. A detailed analysis of the head acts found in the DCT revealed that Tunisian Postgraduate students use a varied repertoire of request strategies (direct, conventionally indirect and non-conventionally indirect) but at the same time rely heavily on direct request strategies. They tended to address their requestees directly except for distant superiors. DCT results suggest that the participants are to some extent aware of the influence of the ranking of imposition and social distance but fail to acknowledge the weight of social power when performing requests in emails. The preference of the participants to use direct strategies may be the result of the effect of Tunisian culture and the negative transfer of Tunisian communicative strategies. Accordingly, this study suggests some pedagogical implications and suggestions for Tunisian EFL (English as a Foreign Language) instructors. They are required to pay closer attention to the pragmalinguistic nuances of the ways in which requests in emails are realized. Teachers can also help students understand academic email etiquettes by explicitly explaining what they expect in the student email. Thus, EFL teachers and syllabus designers should devote more attention to developing EFL learners’ pragmatic competence through teaching L2 pragmatics. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=directness" title="directness">directness</a>, <a href="https://publications.waset.org/abstracts/search?q=ranking%20of%20imposition" title=" ranking of imposition"> ranking of imposition</a>, <a href="https://publications.waset.org/abstracts/search?q=request%20strategies" title=" request strategies"> request strategies</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20distance" title=" social distance"> social distance</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20power" title=" social power"> social power</a> </p> <a href="https://publications.waset.org/abstracts/72047/a-discourse-completion-test-analysis-of-email-request-strategies-as-used-by-tunisian-postgraduate-students" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72047.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">231</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3174</span> The Structure of Southern Tunisian Atlas Deformation Front: Integrated Geological and Geophysical Interpretation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=D.%20Manai">D. Manai</a>, <a href="https://publications.waset.org/abstracts/search?q=J.%20Alvarez-Marron"> J. Alvarez-Marron</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Inoubli"> M. Inoubli</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The southern Tunisian Atlas is a part of the wide Cenozoic intracontinental deformation that affected North Africa as a result of convergence between African and Eurasian plates. The Southern Tunisian Atlas Front (STAF) corresponds to the chotts area that covers several hundreds of Km² and represents a 60 km wide transition between the deformed Tunisian Atlas to the North and the undeformed Saharan platform to the South. It includes three morphostructural alignments, a fold and thrust range in the North, a wide depression in the middle and a monocline to horizontal zone to the south. Four cross-sections have been constructed across the chotts area to illustrate the structure of the Southern Tunisian Atlas Front based on integrated geological and geophysical data including geological maps, petroleum wells, and seismic data. The fold and thrust zone of the northern chotts is interpreted as related to a detachment level near the Triassic-Jurassic contact. The displacement of the basal thrust seems to die out progressively under the Fejej antiform and it is responsible to the south dipping of the southern chotts range. The restoration of the cross-sections indicates that the Southern Tunisian Atlas front is a weakly deformed wide zone developed during the Cenozoic inversion with a maximum calculated shortening in the order of 1000 m. The wide structure of this STAF has been influenced by a pre-existing large thickness of upper Jurassic-Aptian sediments related to the rifting episodes associated to the evolution of Tethys in the Maghreb. During Jurassic to Aptian period, the chotts area corresponded to a highly subsiding basin. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Southern%20Tunisian%20Atlas%20Front" title="Southern Tunisian Atlas Front">Southern Tunisian Atlas Front</a>, <a href="https://publications.waset.org/abstracts/search?q=subsident%20sub-%20basin" title=" subsident sub- basin"> subsident sub- basin</a>, <a href="https://publications.waset.org/abstracts/search?q=wide%20deformation" title=" wide deformation"> wide deformation</a>, <a href="https://publications.waset.org/abstracts/search?q=balanced%20cross-sections." title=" balanced cross-sections. "> balanced cross-sections. </a> </p> <a href="https://publications.waset.org/abstracts/103122/the-structure-of-southern-tunisian-atlas-deformation-front-integrated-geological-and-geophysical-interpretation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/103122.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">149</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3173</span> Hate Speech Detection in Tunisian Dialect</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Helmi%20Baazaoui">Helmi Baazaoui</a>, <a href="https://publications.waset.org/abstracts/search?q=Mounir%20Zrigui"> Mounir Zrigui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study addresses the challenge of hate speech detection in Tunisian Arabic text, a critical issue for online safety and moderation. Leveraging the strengths of the AraBERT model, we fine-tuned and evaluated its performance against the Bi-LSTM model across four distinct datasets: T-HSAB, TNHS, TUNIZI-Dataset, and a newly compiled dataset with diverse labels such as Offensive Language, Racism, and Religious Intolerance. Our experimental results demonstrate that AraBERT significantly outperforms Bi-LSTM in terms of Recall, Precision, F1-Score, and Accuracy across all datasets. The findings underline the robustness of AraBERT in capturing the nuanced features of Tunisian Arabic and its superior capability in classification tasks. This research not only advances the technology for hate speech detection but also provides practical implications for social media moderation and policy-making in Tunisia. Future work will focus on expanding the datasets and exploring more sophisticated architectures to further enhance detection accuracy, thus promoting safer online interactions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=hate%20speech%20detection" title="hate speech detection">hate speech detection</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20Arabic" title=" Tunisian Arabic"> Tunisian Arabic</a>, <a href="https://publications.waset.org/abstracts/search?q=AraBERT" title=" AraBERT"> AraBERT</a>, <a href="https://publications.waset.org/abstracts/search?q=Bi-LSTM" title=" Bi-LSTM"> Bi-LSTM</a>, <a href="https://publications.waset.org/abstracts/search?q=Gemini%20annotation%20tool" title=" Gemini annotation tool"> Gemini annotation tool</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20media%20moderation" title=" social media moderation"> social media moderation</a> </p> <a href="https://publications.waset.org/abstracts/193877/hate-speech-detection-in-tunisian-dialect" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/193877.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">11</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3172</span> Diagnosis, Development, and Adoption of Technology Packages for Innovation in Precision Agriculture in the Wine Sector in Mexico</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nivon%20P.%20Alejandra">Nivon P. Alejandra</a>, <a href="https://publications.waset.org/abstracts/search?q=Valencia%20P.%20L.%20Rodrigo"> Valencia P. L. Rodrigo</a>, <a href="https://publications.waset.org/abstracts/search?q=Vivanco%20V.%20Martin"> Vivanco V. Martin</a>, <a href="https://publications.waset.org/abstracts/search?q=Morita%20A.%20Adelina"> Morita A. Adelina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Technological innovation is fundamental to reach and maintain the levels of competitiveness of agricultural producers, the detection of actors, their activities, resources and capacities of an innovation system is needed for the development of technological packages that adapt to each type of crops, local circumstances and characteristics of the producer. The growing development of the viticulture and wine sector in Mexico prospects an increase in its national market participation for 2020, this is the reason to consider it a fertile field for the technological packages adoption that promote Precision Agriculture (PA) in a harmonic and sustainable development. A viability inspection of technological packages adoption by viticulture and wine sector is made following the methodology proposed by SAGARPA in 2015 and the World Bank in 2008: the history, actors, strengths and opportunities are analyzed in this particular agroindustrial sector, also its technological innovation system is inspected in order to improve technological capacities and innovation networks taking into account local and regional resources. PA and technological packages adoption can help improving the conditions and quality of the grape for winemaking: increasing the wine's storage potential and its nutraceutical nature. The assertive diagnosis in vineyard opportunity areas will help the management of the crop by applying natural treatments at the right time in the right place. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=technological%20packages" title="technological packages">technological packages</a>, <a href="https://publications.waset.org/abstracts/search?q=precision%20farming" title=" precision farming"> precision farming</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainable%20development" title=" sustainable development"> sustainable development</a>, <a href="https://publications.waset.org/abstracts/search?q=innovation" title=" innovation"> innovation</a> </p> <a href="https://publications.waset.org/abstracts/90307/diagnosis-development-and-adoption-of-technology-packages-for-innovation-in-precision-agriculture-in-the-wine-sector-in-mexico" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/90307.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">198</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3171</span> The Language of Hip-Hop and Rap in Tunisia: Symbol of Cultural Change in Post-Arab Spring Tunisia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zouhir%20Gabsi">Zouhir Gabsi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Arab Spring has had noticeable effects on Tunisia in socio-economic, political, and cultural terms. Few have predicted that the music of hip-hop and rap could engage with the socio-political situation in Tunisia, especially after the downfall of Ben Ali’s regime. Having survived as underground music since the year 2000, the genre of hip-hop and rap remains an aberration from the folkloric tradition. By adhering to the socio-economic reality of the Tunisian street, rappers attempt to claim authenticity mainly in both thematic and language uses, and by usurping the power of ‘space’ from the regime’s control. With the songs’ fast-paced rhythms, catchy phrases, puns, vulgarisms, and linguistic innovations using metaphors, hip-hop, and rap have struck a chord with Tunisia’s youth. Tunisia’s new social reality has allowed Tunisian rappers to express dissent and voice people’s despair over the socio-economic and political situation. This paper argues that rap artists use language as a vehicle to claim the authenticity of their message. It also explores how the performative nature of the language of hip-hop and rap interacts with the Tunisian culture and argues the power of music in the context of political and socio-economic grievances in post-Arab Spring Tunisia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Arab%20Spring" title="Arab Spring">Arab Spring</a>, <a href="https://publications.waset.org/abstracts/search?q=hip-hop" title=" hip-hop"> hip-hop</a>, <a href="https://publications.waset.org/abstracts/search?q=eevolution" title=" eevolution"> eevolution</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisia" title=" Tunisia"> Tunisia</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20Arabic" title=" Tunisian Arabic"> Tunisian Arabic</a> </p> <a href="https://publications.waset.org/abstracts/101961/the-language-of-hip-hop-and-rap-in-tunisia-symbol-of-cultural-change-in-post-arab-spring-tunisia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/101961.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3170</span> The Impact of Voluntary Disclosure Level on the Cost of Equity Capital in Tunisian's Listed Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nouha%20Ben%20Salah">Nouha Ben Salah</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Ali%20Omri"> Mohamed Ali Omri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper treats the association between disclosure level and the cost of equity capital in Tunisian’slisted firms. This relation is tested by using two models. The first is used for testing this relation directly by regressing firm specific estimates of cost of equity capital on market beta, firm size and a measure of disclosure level. The second model is used for testing this relation by introducing information asymmetry as mediator variable. This model is suggested by Baron and Kenny (1986) to demonstrate the role of mediator variable in general. Based on a sample of 21 non-financial Tunisian’s listed firms over a period from 2000 to 2004, the results prove that greater disclosure is associated with a lower cost of equity capital. However, the results of indirect relationship indicate a significant positive association between the level of voluntary disclosure and information asymmetry and a significant negative association between information asymmetry and cost of equity capital in contradiction with our previsions. Perhaps this result is due to the biases of measure of information asymmetry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cost%20of%20equity%20capital" title="cost of equity capital">cost of equity capital</a>, <a href="https://publications.waset.org/abstracts/search?q=voluntary%20disclosure" title=" voluntary disclosure"> voluntary disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20asymmetry" title=" information asymmetry"> information asymmetry</a>, <a href="https://publications.waset.org/abstracts/search?q=and%20Tunisian%E2%80%99s%20listed%20non-financial%20firms" title=" and Tunisian’s listed non-financial firms"> and Tunisian’s listed non-financial firms</a> </p> <a href="https://publications.waset.org/abstracts/19862/the-impact-of-voluntary-disclosure-level-on-the-cost-of-equity-capital-in-tunisians-listed-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19862.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">517</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3169</span> Corporate Governance and Disclosure Quality: Taxonomy of Tunisian Listed Firms Using the Decision Tree Method Based Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wided%20Khiari">Wided Khiari</a>, <a href="https://publications.waset.org/abstracts/search?q=Adel%20Karaa"> Adel Karaa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to establish a typology of Tunisian listed firms according to their corporate governance characteristics and disclosure quality. The paper uses disclosed scores to examine corporate governance practices of Tunisian listed firms. A content analysis of 46 Tunisian listed firms from 2001 to 2010 has been carried out and a disclosure index developed to determine the level of disclosure of the companies. The disclosure quality is appreciated through the quantity and also through the nature (type) of information disclosed. Applying the decision tree method, the obtained tree diagrams provide ways to know the characteristics of a particular firm regardless of its level of disclosure. Obtained results show that the characteristics of corporate governance to achieve good quality of disclosure are not unique for all firms. These structures are not necessarily all of the recommendations of best practices, but converge towards the best combination. Indeed, in practice, there are companies which have a good quality of disclosure, but are not well-governed. However, we hope that by improving their governance system their level of disclosure may be better. These findings show, in a general way, a convergence towards the standards of corporate governance with a few exceptions related to the specificity of Tunisian listed firms and show the need for the adoption of a code for each context. These findings shed the light on corporate governance features that enhance incentives for good disclosure. It allows identifying, for each firm and in any date, corporate governance determinants of disclosure quality. More specifically, and all being equal, obtained tree makes a rule of decision for the company to know the level of disclosure based on certain characteristics of the governance strategy adopted by the latter. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=decision%20tree" title=" decision tree"> decision tree</a>, <a href="https://publications.waset.org/abstracts/search?q=economics" title=" economics"> economics</a> </p> <a href="https://publications.waset.org/abstracts/5738/corporate-governance-and-disclosure-quality-taxonomy-of-tunisian-listed-firms-using-the-decision-tree-method-based-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5738.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">335</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3168</span> Flap Structure Geometry in Breakthrough Structure: A Case Study from the Southern Tunisian Atlas Example, Orbata Anticline</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Soulef%20Amamria">Soulef Amamria</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Sadok%20Bensalem"> Mohamed Sadok Bensalem</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Ghanmi"> Mohamed Ghanmi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The structural and sedimentological study of fault-related- folds in the Southern Tunisian Atlas is distinguished by a special geometry of the gravitational structures. This distinct geometry is observable in the example of a flap structure in Jebel Ben Zannouch with the formation of a stuck syncline. This geometry can be explained by the mechanism of major thrusting in Orbata anticline in the occidental extremity of Gafsa chains, with asymmetrical flank dips and hinge migration kinematics. These kinematics was originally controlled by the Breakthrough structure; the study of this special geometry of gravity flap structure depends on the sedimentation domain, shortening ratios, and erosion speed. This study constitutes one of the complete examples of kinematic model validation on a field scale. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fault-related-folds" title="fault-related-folds">fault-related-folds</a>, <a href="https://publications.waset.org/abstracts/search?q=southern%20Tunisian%20Atlas" title=" southern Tunisian Atlas"> southern Tunisian Atlas</a>, <a href="https://publications.waset.org/abstracts/search?q=flap%20structure" title=" flap structure"> flap structure</a>, <a href="https://publications.waset.org/abstracts/search?q=breakthrough" title=" breakthrough"> breakthrough</a> </p> <a href="https://publications.waset.org/abstracts/161486/flap-structure-geometry-in-breakthrough-structure-a-case-study-from-the-southern-tunisian-atlas-example-orbata-anticline" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161486.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">101</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3167</span> Percentile Reference Values of Vertical Jumping Performances and Anthropometric Characteristics in Athletic Tunisian Children and Adolescents</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chirine%20Aouichaoui">Chirine Aouichaoui</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Tounsi"> Mohamed Tounsi</a>, <a href="https://publications.waset.org/abstracts/search?q=Ines%20Mrizak"> Ines Mrizak</a>, <a href="https://publications.waset.org/abstracts/search?q=Zouhair%20Tabka"> Zouhair Tabka</a>, <a href="https://publications.waset.org/abstracts/search?q=Yassine%20Trabelsi"> Yassine Trabelsi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study was to provide percentile values for vertical jumping performances and anthropometric characteristics for athletic Tunisian children. One thousand and fifty-five athletic Tunisian children and adolescents (643 boys and 412 girls) aged 7-18 years were randomly selected to participate in our study. They were asked to perform squat jumps and countermovement jumps. For each measurement, a least square regression model with high order polynomials was fitted to predict mean and standard deviation of vertical jumping parameters and anthropometric variables. Smoothed percentile curves and percentile values for the 5th, 10th, 25th, 50th, 75th, 90th, and 95th percentiles are presented for boys and girls. In conclusion, percentiles values of vertical jumping performances and anthropometric characteristics are provided. The new Tunisian reference charts obtained can be used as a screening tool to determine growth disorders and to estimate the proportion of adolescents with high or low muscular strength levels. This study may help in verifying the effectiveness of a specific training program and detecting highly talented athletes. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=percentile%20values" title="percentile values">percentile values</a>, <a href="https://publications.waset.org/abstracts/search?q=jump%20height" title=" jump height"> jump height</a>, <a href="https://publications.waset.org/abstracts/search?q=leg%20muscle%20power" title=" leg muscle power"> leg muscle power</a>, <a href="https://publications.waset.org/abstracts/search?q=athletes" title=" athletes"> athletes</a>, <a href="https://publications.waset.org/abstracts/search?q=anthropometry" title=" anthropometry"> anthropometry</a> </p> <a href="https://publications.waset.org/abstracts/52019/percentile-reference-values-of-vertical-jumping-performances-and-anthropometric-characteristics-in-athletic-tunisian-children-and-adolescents" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52019.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">428</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3166</span> Adopting English as a Language of Instruction of STEM in Tunisian Higher Education Institutions: Promises and Challenges</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mimoun%20Melliti">Mimoun Melliti</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research paper investigates the promises, challenges, and perspectives associated with teaching STEM subjects in English within Tunisian higher education institutions. The study explores the potential benefits of English-medium instruction in Science, Technology, Engineering, and Mathematics (henceforth STEM) education, with a special focus on enhanced global competitiveness, improved English language proficiency, and increased access to international resources and collaborations. Additionally, it examines the various challenges faced by educators and students, such as language shift/barriers, curriculum adaptation, faculty training, and student support. Through a comprehensive analysis of promises and challenges, this paper aims to provide insights and recommendations for effectively implementing English medium instruction (henceforth EMI) of STEM in Tunisian higher education institutions. The paper concludes with a recommended action plan for the proper introduction of EMI of STEM in Tunisia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=EMI%3B" title="EMI;">EMI;</a>, <a href="https://publications.waset.org/abstracts/search?q=STEM%20education" title=" STEM education"> STEM education</a>, <a href="https://publications.waset.org/abstracts/search?q=EFL" title=" EFL"> EFL</a>, <a href="https://publications.waset.org/abstracts/search?q=language%20reforms" title=" language reforms"> language reforms</a> </p> <a href="https://publications.waset.org/abstracts/178302/adopting-english-as-a-language-of-instruction-of-stem-in-tunisian-higher-education-institutions-promises-and-challenges" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/178302.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">76</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3165</span> Prevalence of Methylenetetrahydrofolate Reductase A1298C Variant in Tunisian Childhood Acute Lymphoblastic Leukemia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rim%20Frikha">Rim Frikha</a>, <a href="https://publications.waset.org/abstracts/search?q=Maha%20Ben%20Jema"> Maha Ben Jema</a>, <a href="https://publications.waset.org/abstracts/search?q=Moez%20Elloumi"> Moez Elloumi</a>, <a href="https://publications.waset.org/abstracts/search?q=Tarek%20Rebai"> Tarek Rebai</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: Acute lymphoblastic leukemia (ALL); a common blood cancer characterized by the interaction between genetic and environmental factors. Methylenetetrahydrofolate reductase (MTHFR) is an essential folate metabolic enzyme in the processes of DNA synthesis and methylation. A common functional variant of the MTHFR gene, the A1298C, which induces disturbances in folate metabolism, may affect susceptibility to ALL. Objective: The present study aimed to assess the prevalence of MTHFR polymorphism A1298 > C in Tunisian children with ALL. Materials and Methods: A total of 28 Tunisian ALL children were enrolled in this study. Genomic DNA was extracted from whole venous blood collected in ethylenediaminetetraacetic acid (EDTA). Genotyping was carried out with restriction fragment length polymorphism (RFLP) using MboII restriction enzyme. Genotype distribution and allele frequency of MTHFR A1298C was calculated in ALL patients. Results: The A1298C variant of MTHFR was found in 11(19.6%) heterozygous and one homozygous patient (3.5%). Conclusions: This result highlights that A1298C polymorphism of MTHFR is common in Tunisian childhood ALL and suggests that this variant may have a potential role in leukemogenesis. Genotyping of large samples and different ethnicities are required to validate these findings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=methylenetetrahydrofolate%20reductase" title="methylenetetrahydrofolate reductase">methylenetetrahydrofolate reductase</a>, <a href="https://publications.waset.org/abstracts/search?q=acute%20lymphoblastic%20leukemia" title=" acute lymphoblastic leukemia"> acute lymphoblastic leukemia</a>, <a href="https://publications.waset.org/abstracts/search?q=A1298C%20variant" title=" A1298C variant"> A1298C variant</a>, <a href="https://publications.waset.org/abstracts/search?q=prevalence" title=" prevalence"> prevalence</a> </p> <a href="https://publications.waset.org/abstracts/121322/prevalence-of-methylenetetrahydrofolate-reductase-a1298c-variant-in-tunisian-childhood-acute-lymphoblastic-leukemia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/121322.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">135</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3164</span> Interlanguage Pragmatics Instruction: Evidence from EFL Teachers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Asma%20Ben%20Abdallah">Asma Ben Abdallah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Interlanguage Pragmatics (ILP) Instruction has brought a lot of enlightenment for Foreign Language Teaching and has secured itself a deserved position in SLA research. In the Tunisian context, ILP instruction remains less explored for academics and educational practitioners. In our experience as teachers, both at secondary school and at university levels, the instruction and assessment of pragmatics seem to be contentious. This paper firstly introduces the theoretical models of Interlanguage pragmatics Instruction and focuses on their implications for foreign language teaching. This study builds on the work of Ben Abdallah (2015) that investigated the effects of pragmatic Instruction on Tunisian EFL Learners where pragmatic Instruction has been approached from the perspective of students and their learning strategies. The data for the present study, however, come from Tunisian EFL teachers by investigating their pragmatics practices and their perceptions of pragmatic instruction. The findings indicated that EFL teachers have pragmatic awareness; yet, their reflections revealed that their awareness was mostly on theoretical pragmatic knowledge, and not explicitly brought into practical pragmatic applications. The paper concludes by promoting pragmatics instruction with the suggestion that EFL teachers should teach pragmatics in class. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=interlanguage%20pragmatics%20theory" title="interlanguage pragmatics theory">interlanguage pragmatics theory</a>, <a href="https://publications.waset.org/abstracts/search?q=pragmatics" title=" pragmatics"> pragmatics</a>, <a href="https://publications.waset.org/abstracts/search?q=pragmatic%20instruction" title=" pragmatic instruction"> pragmatic instruction</a>, <a href="https://publications.waset.org/abstracts/search?q=SLA" title=" SLA"> SLA</a> </p> <a href="https://publications.waset.org/abstracts/93437/interlanguage-pragmatics-instruction-evidence-from-efl-teachers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/93437.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">281</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3163</span> ChatGPT as a “Foreign Language Teacher”: Attitudes of Tunisian English Language Learners</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leila%20Najeh%20Bel%27Kiry">Leila Najeh Bel'Kiry</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Artificial intelligence (AI) brought about many language robots, with ChatGPT being the most sophisticated thanks to its human-like linguistic capabilities. This aspect raises the idea of using ChatGPT in learning foreign languages. Starting from the premise that positions ChatGPT as a mediator between the language and the leaner, functioning as a “ghost teacher" offering a peaceful and secure learning space, this study aims to explore the attitudes of Tunisian students of English towards ChatGPT as a “Foreign Language Teacher” . Forty-five students, in their third year of fundamental English at Tunisian universities and high institutes, completed a Likert scale questionnaire consisting of thirty-two items and covering various aspects of language (phonology, morphology, syntax, semantics, and pragmatics). A scale ranging from 'Strongly Disagree,' 'Disagree,' 'Undecided,' 'Agree,' to 'Strongly Agree.' is used to assess the attitudes of the participants towards the integration of ChaGPTin learning a foreign language. Results indicate generally positive attitudes towards the reliance on ChatGPT in learning foreign languages, particularly some compounds of language like syntax, phonology, and morphology. However, learners show insecurity towards ChatGPT when it comes to pragmatics and semantics, where the artificial model may fail when dealing with deeper contextual and nuanced language levels. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=artificial%20language%20model" title="artificial language model">artificial language model</a>, <a href="https://publications.waset.org/abstracts/search?q=attitudes" title=" attitudes"> attitudes</a>, <a href="https://publications.waset.org/abstracts/search?q=foreign%20language%20learning" title=" foreign language learning"> foreign language learning</a>, <a href="https://publications.waset.org/abstracts/search?q=ChatGPT" title=" ChatGPT"> ChatGPT</a>, <a href="https://publications.waset.org/abstracts/search?q=linguistic%20capabilities" title=" linguistic capabilities"> linguistic capabilities</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20English%20language%20learners" title=" Tunisian English language learners"> Tunisian English language learners</a> </p> <a href="https://publications.waset.org/abstracts/183529/chatgpt-as-a-foreign-language-teacher-attitudes-of-tunisian-english-language-learners" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/183529.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">64</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3162</span> Premature Departure of Active Women from the Working World: One Year Retrospective Study in the Tunisian Center</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lamia%20Bouzgarrou">Lamia Bouzgarrou</a>, <a href="https://publications.waset.org/abstracts/search?q=Amira%20Omrane"> Amira Omrane</a>, <a href="https://publications.waset.org/abstracts/search?q=Malika%20%20Azzouzi"> Malika Azzouzi</a>, <a href="https://publications.waset.org/abstracts/search?q=Asma%20Kheder"> Asma Kheder</a>, <a href="https://publications.waset.org/abstracts/search?q=Amira%20Saadallah"> Amira Saadallah</a>, <a href="https://publications.waset.org/abstracts/search?q=Ilhem%20Boussarsar"> Ilhem Boussarsar</a>, <a href="https://publications.waset.org/abstracts/search?q=Kamel%20Rejeb"> Kamel Rejeb</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: Increasing the women’s labor force participation is a political issue in countries with developed economies and those with low growth prospects. However, in the labor market, women continue to face several obstacles, either for the integration or for the maintenance at work. This study aims to assess the prevalence of premature withdrawal from working life -due to invalidity or medical justified early retirement- among active women in the Tunisian center and to identify its determinants. Material and methods: We conducted a cross-sectional study, over one year, focusing on the agreement for invalidity or early retirement for premature usury of the body- delivered by the medical commission of the National Health Insurance Fund (CNAM) in the central Tunisian district. We exhaustively selected women's files. Data related to Socio-demographic characteristics, professional and medical ones, were collected from the CNAM's administrative and medical files. Results: During the period of one year, 222 women have had an agreement for premature departure of their professional activity. Indeed, 149 women (67.11%) benefit of from invalidity agreement and 20,27% of them from favorable decision for early retirement. The average age was 50 ± 6 years with extremes of 23 and 62 years, and 18.9% of women were under 45 years. Married women accounted for 69.4% and 59.9% of them had at least one dependent child in charge. The average professional seniority in the sector was 23 ± 8 years. The textile-clothing sector was the most affected, with 70.7% of premature departure. Medical reasons for withdrawal from working life were mainly related to neuro-degenerative diseases in 46.8% of cases, rheumatic ones in 35.6% of cases and cardiovascular diseases in 22.1% of them. Psychiatric and endocrine disorders motivated respectively 17.1% and 13.5% of these departures. The evaluation of the sequels induced by these pathologies concluded to an average permanent partial disability equal to 61.4 ± 17.3%. The analytical study concluded that the agreement of disability or early retirement was correlated with the insured ‘age (p = 10-3), the professional seniority (p = 0.003) and the permanent partial incapacity (PPI) rate assessed by the expert physician (p = 0.04). No other social or professional factors were correlated with this decision. Conclusion: Despite many advances in labour law and Tunisian legal text on employability, women still exposed to several social and professional inequalities (payment inequality, precarious work ...). Indeed, women are often pushed to accept working in adverse conditions, thus they are more vulnerable to develop premature wear on the body and being forced to premature departures from the world of work. These premature withdrawals from active life are not only harmful to the concerned women themselves, but also associated with considerable costs for the insurance organism and the society. In order to ensure maintenance at work for women, a political commitment is imperative in the implementation of global prevention strategies and the improvement of working conditions, particularly in our socio-cultural context. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Active%20Women" title="Active Women ">Active Women </a>, <a href="https://publications.waset.org/abstracts/search?q=Early%20Retirement" title=" Early Retirement "> Early Retirement </a>, <a href="https://publications.waset.org/abstracts/search?q=Invalidity" title=" Invalidity "> Invalidity </a>, <a href="https://publications.waset.org/abstracts/search?q=Maintenance%20at%20Work" title=" Maintenance at Work"> Maintenance at Work</a> </p> <a href="https://publications.waset.org/abstracts/96525/premature-departure-of-active-women-from-the-working-world-one-year-retrospective-study-in-the-tunisian-center" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/96525.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3161</span> Influenza Vaccine Uptake Among Tunisian Physicians in the 2018-2019 Influenza Season</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ines%20Cherif">Ines Cherif</a>, <a href="https://publications.waset.org/abstracts/search?q=Ghassen%20Kharroubi"> Ghassen Kharroubi</a>, <a href="https://publications.waset.org/abstracts/search?q=Leila%20Bouabid"> Leila Bouabid</a>, <a href="https://publications.waset.org/abstracts/search?q=Adel%20Gharbi"> Adel Gharbi</a>, <a href="https://publications.waset.org/abstracts/search?q=Aicha%20Boukthir"> Aicha Boukthir</a>, <a href="https://publications.waset.org/abstracts/search?q=Margaret%20Mccarron"> Margaret Mccarron</a>, <a href="https://publications.waset.org/abstracts/search?q=Nissaf%20Ben%20Alaya"> Nissaf Ben Alaya</a>, <a href="https://publications.waset.org/abstracts/search?q=Afif%20Ben%20Salah"> Afif Ben Salah</a>, <a href="https://publications.waset.org/abstracts/search?q=Jihene%20Bettaieb"> Jihene Bettaieb</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Healthcare workers' flu vaccination prevents influenza disease among both patients and caregivers. We aimed in this study to assess influenza vaccine (IV) coverage in 2018-2019 among Tunisian physicians and to determine factors associated with IV receipt. A cross sectional study was carried out in Tunisian primary and secondary health care facilities in the 2018-2019 influenza season. Physicians with direct patient contact were recruited according to a self-weighted multistage sampling. Data were collected through a face to face questionnaire containing questions on knowledge, attitudes, and practices regarding IV. Bivariate analysis was used in order to determine factors associated with IV receipt. A total of 167 physicians were included in the study with a mean age of 48.2 ± 7.7 years and a sex-ratio (M: F) of 0.37. Among participants, 15.1% (95% CI: [9.7%-20.3%]) were vaccinated against influenza in the 2018-2019 influenza season. Bivariate analysis revealed that previous flu immunization in the four years preceding the 2018-2019 influenza season (OR=32.3; p < 10-3), belief that vaccinating healthcare workers may reduce work absenteeism (OR=4.7, p=0.028), belief that flu vaccine should be mandatory to healthcare workers (OR=3.3, p=0.01) and high confidence towards IV efficacy in preventing influenza among caregivers (OR= 4.5, p=0.01) were associated with a higher IV receipt in 2018-2019 among physicians. Less than one fifth of Tunisian physicians were vaccinated against influenza in 2018-2019. Higher vaccine uptake was related to a higher belief in vaccine efficacy in preventing influenza disease among both patients and caregivers. This underscores the need for periodic educational campaigns to raise physicians' awareness about IV efficacy. The switch to an IV mandatory policy should also be considered. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=influenza%20vaccine" title="influenza vaccine">influenza vaccine</a>, <a href="https://publications.waset.org/abstracts/search?q=physicians" title=" physicians"> physicians</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisia" title=" Tunisia"> Tunisia</a>, <a href="https://publications.waset.org/abstracts/search?q=vaccination%20uptake" title=" vaccination uptake"> vaccination uptake</a> </p> <a href="https://publications.waset.org/abstracts/128633/influenza-vaccine-uptake-among-tunisian-physicians-in-the-2018-2019-influenza-season" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128633.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">136</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3160</span> The Effect of Taxpayer Political Beliefs on Tax Evasion Behavior: An Empirical Study Applied to Tunisian Case</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nadia%20Elouaer">Nadia Elouaer</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Tax revenue is the main state resource and one of the important variables in tax policy. Nevertheless, this resource is continually decreasing, so it is important to focus on the reasons for this decline. Several studies show that the taxpayer is reluctant to pay taxes, especially in countries at risk or in countries in transition, including Tunisia. This study focuses on the tax evasion behavior of a Tunisian taxpayer under the influence of his political beliefs, as well as the influence of different tax compliance variables. Using a questionnaire, a sample of 500 Tunisian taxpayers is used to examine the relationship between political beliefs and taxpayer affiliations and tax compliance variables, as well as the study of the causal link between political beliefs and fraudulent behavior. The data were examined using correlation, factor, and regression analysis and found a positive and statistically significant relationship between the different tax compliance variables and the tax evasion behavior. There is also a positive and statistically significant relationship between tax evasion and political beliefs and affiliations. The study of the relationship between political beliefs and compliance variables shows that they are closely related. The conclusion is to admit that tax evasion and political beliefs are closely linked, and the government should update its tax policy and modernize its administration in order to strengthen the credibility and disclosure of information in order to restore a relationship of trust between public authorities and the taxpayer. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fiscal%20policy" title="fiscal policy">fiscal policy</a>, <a href="https://publications.waset.org/abstracts/search?q=political%20beliefs" title=" political beliefs"> political beliefs</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20%20evasion" title=" tax evasion"> tax evasion</a>, <a href="https://publications.waset.org/abstracts/search?q=taxpayer%20behavior" title=" taxpayer behavior"> taxpayer behavior</a> </p> <a href="https://publications.waset.org/abstracts/113983/the-effect-of-taxpayer-political-beliefs-on-tax-evasion-behavior-an-empirical-study-applied-to-tunisian-case" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/113983.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">147</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3159</span> The History of Chartered Certified Accountants: The Case of Tunisia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mariam%20Dammak">Mariam Dammak</a>, <a href="https://publications.waset.org/abstracts/search?q=Yosra%20Makni%20Fourati"> Yosra Makni Fourati</a>, <a href="https://publications.waset.org/abstracts/search?q=Rania%20Mnejja"> Rania Mnejja</a> </p> <p class="card-text"><strong>Abstract:</strong></p> 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). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20history" title="accounting history">accounting history</a>, <a href="https://publications.waset.org/abstracts/search?q=chartered%20certified%20accountants" title=" chartered certified accountants"> chartered certified accountants</a>, <a href="https://publications.waset.org/abstracts/search?q=higher%20accounting%20education" title=" higher accounting education"> higher accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20context" title=" Tunisian context"> Tunisian context</a> </p> <a 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