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Audit Quality, Timely Disclosure, and the Cost of Debt： Tunisian Evidence

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Journal of Modern Accounting and Auditing 2015年第4期11卷 194-209页

作者： imen Achek Mohamed imen Gallali University of Manouba Manouba Tunisia

The aim of this study is to investigate the effect of auditor type and earnings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audit quality is measured by auditor size (Big 4 versus non-Big 4) and timely disclosure is proxied by earnings reporting lag. Results show that auditor type is negatively associated with the cost of debt. By contrast, the association between earnings announcement lag and the cost of debt is positive and significant. When testing for the moderating effects of industry and listing status, we document that these associations are more pronounced for industrial companies and listed firms. Finally, the period of investigation slightly moderates the examined associations, since financial institutions become more sensitive to the tardy communication of information and less concerned with auditor type following some economic and political troubles in Tunisia between 2010 and 2012. Our findings have policy implications for managers in the Tunisian setting and other developing economies similar to Tunisia given the crucial role played by debt as an important source of external finance for companies.

关键词：设置成本审计质量突尼斯债务证据上市公司测量尺寸审计人员

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马乳和人乳中三酰基甘油分子组成的研究

中国畜牧兽医 2012年第5期39卷 247-247页

作者： imen Haddad 臧长江

奶油和无水乳脂肪产品的性质取决于三酰基甘油(TAGs)的分子组成,同时TAGs的分子组成也决定了乳脂肪的营养价值、加工特性和质构特性。本试验采用非水反相液相色谱法(NARP-HPLC)、电喷雾离子质谱法(ESI-MS3)和高温气相色谱法(GC)分析了... 详细信息

奶油和无水乳脂肪产品的性质取决于三酰基甘油(TAGs)的分子组成,同时TAGs的分子组成也决定了乳脂肪的营养价值、加工特性和质构特性。本试验采用非水反相液相色谱法(NARP-HPLC)、电喷雾离子质谱法(ESI-MS3)和高温气相色谱法(GC)分析了马乳和人乳中TAGs的组成。与人乳相比,马乳TAGs分子中脂肪酸组成非常复杂,两者在脂肪酸组成上差异显著,特别是在中链脂肪酸C8、C10和C12上差异较大。用CN表示碳原子数,马乳TAGs中CN36～CN46最为丰富,CN44的最大浓度达到15.3%,而在人乳TAGs中CN44～CN52占主导地位,CN52最大浓度达到30%。根据脂肪酸随机分布假说来预测TAGs分子中脂肪酸的分布,马乳中具有CN44的TAGs所对应的脂肪酸碳原子分布主要为C8/C18/C18、C12/C14/C18和C10/C16/C18。而在人乳中,含有C16/C18/C18脂肪酸分布的CN52在TAGs中所占的比例比随机计算值要高。

关键词：马乳人乳三酰基甘油非水反相液相色谱法气相色谱电喷雾离子质谱

Can Twitter Sentiment Gives the Weather of the Financial Markets?

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Journal on Big Data 2021年第4期3卷 155-173页

作者： imen Hamraoui Adel Boubaker International Finance Group Tunisia Faculty of Management and Economic Sciences of Tunis TunisiaEl Manar UniversityTunis CedexC.P.2092Tunisia

Finance 3.0 is still in its *** big data represents an unprecedented opportunity for *** massive increase in the volume of data generated by individuals every day on the Internet offers researchers the opportunity to approach the question of financial market predictability from a new *** this article,we study the relationship between a well-known Twitter micro-blogging platform and the Tunisian financial *** particular,we consider,over a 12-month period,Twitter volume and sentiment across the 22 stock companies that make up the Tunindex *** find a relatively weak Pearson correlation and Granger causality between the corresponding time series over the entire period.

关键词： Twitter investor sentiment tunisian financial market Twitter volume

Targeting Arab Markets:Is Cultural Context Irrelevant to Marketing in Libya?

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Management Studies 2021年第3期9卷 153-176页

作者： Izzudin Busnaina Faraj Almgatif imen Sdiri University of Benghazi BenghaziLibya Zintan University AlzintanLibya ISG Bizerte BanzartTunisia

Marketing experts have debated for more than two decades about the effect of nationality and culture on ***,most research on this issue was conducted in Western *** important question for marketers in the international arena,therefore,is whether the consumer’s responses(i.e.,sentiment and behavioural aspects)toward the global marketing programs in developing countries depend on *** a research representing a large sample of consumers and four different home appliances country-of-origin global operators in Libya,we explore the potential role of culture on consumers’responses toward foreign marketing *** indicate that although the foreign companies have a tendency to adopted standardisation perspective,this does not impact on consumers’responses in a single cultural context toward *** findings reveal that buying behavior was more a function of individual difference than of national cultural ***,our results suggest that for mainstream home appliances,segmenting on the basis of nationality is probably unnecessary and that a standardized approach would likely be successful across an increasingly relevant Arab world;and that continuing perceptions of Arab insularity are likely to be *** with the effectiveness of globally efficient marketing programs,local manufacturers would need to work hard to identify particular niche segments where a culturally-specific appeal might be more successful.

关键词： buyer’s characteristics consumer behaviour the Arab World marketing program home appliances

Clinical and Molecular Cytogenetic Study of 38 Williams-Beuren Syndrome Tunisian Patients

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Open Journal of Genetics 2014年第5期4卷 385-391页

作者： Ines Ouertani Myriam Chaabouni imen Chelly Lilia Kraoua Faouzi Maazoul Mediha Trabelsi Rym Meddeb Rafik Boussaada Hatem Azzouz Fatma Charfi Emira Ben Hamida Ahmed Meherzi Ridha Mrad Habiba Bouhamed-Chaabouni Service des Maladies Congénitales et Héréditaires H&#244pital Charles Nicolle Tunis Tunisie Service de Pédiatrie H&#244pital Régional de Bizerte Bizerte Tunisie Service de Cardiologie Pédiatrique H&#244pital la Rabta Tunis Tunisie Service de Pédiatrie H&#244pital la Rabta Tunis Tunisie Service de Pédopsychiatrie H&#244pital Razi La Mannouba Tunisie Service de Néonatologie H&#244pital Charles Nicolle Tunis Tunisie Service de Pédiatrie H&#244pital Mongi Slim La Marsa Tunisie

Background: Williams-Beuren syndrome (WBS) is a rare multi-system genomic disorder, caused by 7q11.23 microdeletion with a prevalence of 1/7500 - 1/20,000 live births. Clinical phenotype includes typical facial dysmorphism (elfin face), mental retardation associated with a peculiar neuropsychological profile and congenital heart defects. Other signs are occasional like ocular, skeletal, renal and dental anomalies. Here in, we present 38 WBS Tunisian patients. Methods: All patients underwent a genetic consultation and in order to confirm the clinical diagnosis of WBS, fluorescent in situ hybridization (FISH) was applied on metaphase spreads using the dual color locus specific identifier WBS region probe (Vysis probe) that hybridized to the ELN and LIMK1 loci at 7q11.23 and to control loci D7S486 and D7S522 at 7q31. About 15 to 20 metaphases were analyzed for each case. Results: The mean age at diagnosis was 4 years and 4 months. All patients showed facial dysmorphism. 66% (23/35) have cardiovascular anomaly, peripheral pulmonary stenosis (10/35) is interestingly more frequent than the supravalvular aortic stenosis (7/35). Various degrees of mental retardation were present and a normal intelligence was found in three patients. The unique cognitive profile was found in all patients except one who had autistic disorders. Ocular anomalies (13/38) were less frequent than described, the skeletal anomalies too (12/38). Dental malformations were frequent (22/32). Idiopathic hypercalcemia was present in 50% of children less than one year (2/4). Conclusions: WBS was a rare disorder, cardinal signs (facial dysmorphism, mental retardation and cardiovascular defects) were found in our patients in the same proportions than described. The occasional clinical signs have proportion different of precedent reported like hypercalcemia, ocular and dental anomalies. The identification of the different clinical signs in WBS patients permits to establish a strategy of follow up.

关键词： Williams-Beuren Syndrome FISH Dysmorphism Cardiovascular Malformation

Combined surgical-orthodontic rehabilitation of cleidocranial dysplasia: 5 years follow-up

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World Journal of Clinical Cases 2015年第8期3卷 751-756页

作者： Emre?imen ?mür Dereci Ay?egül Mine Tüzüner-?ncül Duygu Yaz?c?o?lu Erhan?zdiler Asl??enol Nejat Bora Sayan Private Practice 34890 IstanbulTurkey Department of Oral and Maxillofacial Surgery Faculty of DentistryEskişehir Osmangazi University26480 EskişehirTurkey Department of Oral and Maxillofacial Surgery Faculty of DentistryAnkara University06500 AnkaraTurkey Private Practice 06500 AnkaraTurkey Department of Orthodontics Faculty of DentistryAnkara University06500 AnkaraTurkey

Cleidocranial dysplasia(CD) is an autosomal dominant syndrome which is characterized by several skeletal malformations such as non-closed fontanelles, skeletal abnormalities of the maxilla and mandible and absence of clavicles. Mid-facial hypoplasia and mandibular prognathism are mostly seen jaw abnormalities in CD. In this study, the combined orthodontic-surgical treatment of a patient with CD with class Ⅲ malocclusion and multiple unerupted primary and deciduous teeth is presented.

关键词： Cleidocranial dysplasia Marie-Sainton syndrome Forced eruption Prognathism Orthodontic extrusion

Direction of Arrival Estimation of RF Signals Using Five-Port Technology and High Resolution Method

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通讯和计算机（中英文版） 2012年第9期9卷 1051-1056页

作者： imen Sfar Lotfi Osman Ferid Harabi Ali Gharsallah Department of Physics Faculty of Sciences of TunisTunis El Manar University2092Tunisia

This paper presents a system based on five-port demodulator which measures DoA (directions-of-arrival) of radio frequency signals received on an antenna array in the azimuth plane. The receiver operating at 2.4 GHz is composed of four five-port demodulators connected to a ULA (uniform linear array) of four patch antennas. The DoA is estimated by measuring the phase difference of signals picked up by the elements of the array. Analytical and measurement results prove high integration, low-cost implementation and less sensibility to the phase and amplitude imbalances of the proposed demodulator. Moreover, the system presents good performance in terms of precision and resolution by using MUSIC (MUltipleSIgnal Classification) method in DoA estimation.

关键词： DOA估计 RF信号高清晰度技术解调器到达方向射频信号天线阵列

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德里达“书写”概念与非西方世界解读

北京大学研究生学志 2010年第1期 128-134页

作者：伊美娜北京大学国际关系学院

德里达的解构主义是20世纪下半叶以来在世界范围内争论最多、关注最广的文学和哲学理论之一。解构思想的诞生撼动了几千年根深蒂固的西方传统形而上学的"在场"中心论。解构主义的出发点是西方的经典文本,德里达引用西方哲学史上最有代... 详细信息

德里达的解构主义是20世纪下半叶以来在世界范围内争论最多、关注最广的文学和哲学理论之一。解构思想的诞生撼动了几千年根深蒂固的西方传统形而上学的"在场"中心论。解构主义的出发点是西方的经典文本,德里达引用西方哲学史上最有代表性的经典文本,将它们作为他思想的源头和研究的对象。从柏拉图的《斐德若篇》(Phaedrus)到海德格尔的《存在与时间》(SeinundZeit),德里达一步步地构造了一套由不同的新概念相互交叉、相互说明的解构思想。这种蜘蛛网型的解构思想,制造了一个西方形而上学思想传统及其代表性经典无法逃出的陷阱。德里达通过他本人创造的新概念如原始书写、延异、踪迹等攻击了西方形而上学的语音中心主义思想,为几千年受敌视的"书写"(文字)重新定位。由此可知,"书写"概念在德里达解构思想中所占的地位。那么,这种以"书写"(文字)问题作为基础的解构思想,在非西方世界是如何被解读的?本文试图通过这个概念在非西方世界的解读,探索德里达解构思想在非西方世界的影响和接受。

关键词：德里达解构主义书写非西方世界解读

ANALYSIS OF BREAST CANCER PROFILES USING BAYESIAN NETWORK MODELING

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International Journal of Biomathematics 2013年第3期6卷 53-66页

作者： HANEN BEN HASSEN imen KALLEL LOBNA BOUCHAALA AHMED REBAI Unit of Bioinformatics and BiostatisticsCenter of Biotechnology of Sfax Sfax/3038 Tunisia

Breast cancer is the leading cause of cancer-related death for women in Tunisia and the prognosis of its metastasis remains a major problem for oncologists despite advances in treatment. In this work we use Bayesian networks to develop a decision support system that is based on the modeling of relationships between key signaling proteins and clinical and pathological characteristics of breast tumors and patients. Motivated by the lack of prior information on the parameters of the problem, we use the Implicit inference for the structure and parameter learning. A dataset of 84 Tunisian breast cancer patients was used and new prognosis factors were identified. The system predicts a metastasis risk for different patients by computing a score that is the joint probability of the Bayesian network using parameters estimated on the learning database. Based on the results of the developed system we identified that overexpression of ErbB2, ErbB3, bcl2 as well as of oestrogen and progesterone receptors associated with a low level of ErbB4 was the predominant profile associated with high risk of metastasis. [ABSTRACT FROM AUTHOR]

关键词：贝叶斯网络网络建模乳腺癌决策支持系统作者参数学习 ErbB2 孕激素受体