The Consequences of Voluntary Information Disclosure on Firm Value: Case of Tunisian listed firms

The aim of this paper is to examine the impact of voluntary information disclosure on firm value for a sample of Tunisian firms listed on the Tunis Stock Exchange between 2005 and 2007. The results of the study have shown that, in the Tunisian context, (1) Voluntary corporate disclosure has an effect on income smoothing since an increased level of voluntary disclosure allows a detection of income smoothing. (2) Voluntary corporate disclosure has an effect on firm value via income smoothing. Actually, the more the Tunisian companies voluntarily disclose information, the less chance will be for managers to smooth earnings since the information needed to detect any income smoothing is held by investors, which entails an amplified firm value. This finding contributes to the relevant literature, particularly in an emerging market context characterized by a scarcity of studies regarding how the marketplace perceives voluntary disclosure. The paper evaluates comprehensively the value relevance of overall voluntary disclosure to the market participants. Finally, this finding might be accepted as a signal to corporations to disclose more information to the stakeholders. Since an increased level of voluntary disclosure will enhance the firm value. Keywords: voluntary disclosure, income smoothing, firm value, emerging market, income

A Typology of Temporal Data Imperfection

International audienceTemporal data may be subject to several types of imperfection (e.g., uncertainty, imprecision..). In this context, several typologies of data imperfections have been already proposed. However, these typologies cannot be applied to temporal data because of the complexity of this type of data and the specificity that it contains. Besides, to the best of our knowledge, there is no typology of temporal data imperfections. In this paper, we propose a typology of temporal data imperfections. Our typology is divided into direct imperfections of both numeric temporal data and natural language based temporal data, indirect imperfections that can be deduced from the direct ones and granularity (i.e., context - dependent temporal data) which is related to several factors that can interfer in specifying the imperfection type such as person’s profile and multiculturalism. We finish by representing an example of imprecise temporal data in PersonLink ontology

Knowledge Management and Total Quality Management Impact on Employee Effectiveness in Emerging Industries: Case of Tunisian Small and Medium Enterprises

Employee effectiveness is highly important for all economic activities. Several factors can affect its degree, either positively or negatively. In this vein, this work aims to examine the impact of knowledge management and total quality management on employee effectiveness in the industry of emerging countries. For that, Tunisian small and medium enterprises were taken as an example. The proposed methodology consists first of providing a research model linking the correlation between knowledge management elements, total quality management practices, and employee effectiveness. Then, a survey was designed and broadcast to more than 3000 Tunisian small and medium enterprises. Hence, 206 responses were collected from several industrial fields, and collected data analysis was achieved by SPSS software. For testing research hypotheses, multiple regression analysis, factor analysis, and structural equation modeling were employed. The finding points out that total quality management and knowledge management have a positive impact on staff effectiveness. This impact is highlighted through the roles of knowledge management elements and total quality management practices on human resources behavior and their ability enhancement. Consequently, a significant increase in productivity can be seen in the operational processes of the company. This work is one of the first studies to research total quality management and knowledge management impact on staff effectiveness in Tunisian small and medium enterprises. Besides, it reflects the maturity and the awareness of respondent companies’ managers to the practice of these concepts in emerging economies.info:eu-repo/semantics/publishedVersio

Oxidative Stress and Cardiovascular Diseases: The Role of Mitochondria

The redox status is determined by the balance between the production of reactive oxygen species (ROS) and their removal by the antioxidant defense system. Mitochondria, the center of oxidative metabolism and the principal site of ROS production, are crucial in health and also in the pathogenesis of many diseases. Mitochondrial dysfunction, resulting in a vicious cycle contributing to cellular damage and consequent cell death, has been proven to play a critical role in the pathogenesis of cardiovascular diseases. Previous studies have shown that mitochondrial transfer in cells plays a crucial role in regulating cardiovascular system development and maintaining normal tissue homeostasis. We review and evaluate in this chapter the evidence for mitochondrial dysfunction as a consequence of stress exposure and a contributing factor to cardiovascular diseases

Representing Imprecise Time Intervals in OWL 2

International audienceRepresenting and reasoning on imprecise temporal information is a common requirement in the field of Semantic Web. Many works exist to represent and reason on precise temporal information in OWL; however, to the best of our knowledge, none of these works is devoted to imprecise temporal time intervals. To address this problem, we propose two approaches: a crisp-based approach and a fuzzy-based approach. (1) The first approach uses only crisp standards and tools and is modelled in OWL 2. We extend the 4D-fluents model, with new crisp components, to represent imprecise time intervals and qualitative crisp interval relations. Then, we extend the Allen’s interval algebra to compare imprecise time intervals in a crisp way and inferences are done via a set of SWRL rules. (2) The second approach is based on fuzzy sets theory and fuzzy tools and is modelled in Fuzzy-OWL 2. The 4D-fluents approach is extended, with new fuzzy components, in order to represent imprecise time intervals and qualitative fuzzy interval relations. The Allen’s interval algebra is extended in order to compare imprecise time intervals in a fuzzy gradual personalized way. Inferences are done via a set of Mamdani IF-THEN rules

Comparative Analysis of WRKY Genes Potentially Involved in Salt Stress Responses in Triticum turgidum L. ssp. durum

WRKY transcription factors are involved in multiple aspects of plant growth, development and responses to biotic stresses. Although they have been found to play roles in regulating plant responses to environmental stresses, these roles still need to be explored, especially those pertaining to crops. Durum wheat is the second most widely produced cereal in the world. Complex, large and unsequenced genomes, in addition to a lack of genomic resources, hinder the molecular characterization of tolerance mechanisms. This paper describes the isolation and characterization of five TdWRKY genes from durum wheat(TriticumturgidumL.ssp.durum).APCR-based screening of aT.turgidum BAC genomic library using primers within the conserved region of WRKY genes resulted in the isolation of five BAC clones. Following sequencing fully the five BACs, fine annotation through Triannot pipeline revealed 74.6% of the entire sequences as transposable elements and a 3.2% gene content with genes organized as islands with in oceans of TEs. Each BAC clone harbored a TdWRKY gene .The study showed a very extensive conservation of genomic structure between TdWRKYs and their orthologs from Brachypodium, barley, and T. aestivum. The structural features of TdWRKY proteins suggested that they are novel members of the WRKY family in durum wheat. TdWRKY1/2/4 , TdWRKY3, and TdWRKY5 belong to the group Ia, IIa, andIIc, respectively. Enrichmentofcis- regulatory elements related to stress responses in the promoters of some TdWRKY genes indicated their potential roles inmediating plant responses to a wide variety of environmental stresses. TdWRKY genes displayed different expression patterns in response to salt stress that distinguishes two durum wheat genotypes with contrasting salt stress tolerance phenotypes. TdWRKY genes tended to react earlier with a down-regulation in sensitive genotype leaves and with an up-regulation intolerant genotype leaves. The TdWRKY transcripts levels in roots increased intolerant genotype compared to sensitive genotype. The present results indicate that these genes might play some functional role in the salt tolerance in durum wheat

TdERF1, an ethylene response factor associated with dehydration responses in durum wheat (Triticum turgidum L. subsp. durum)

Water deficit and increasing salinization reduce productivity of wheat, the leading crop for human diet. While the complete genome sequence of this crop has not been deciphered, a BAC library screening allowed the isolation of TdERF1, the first ethylene response factor gene from durum wheat. This gene is putatively involved in mediating salt stress tolerance and its characterization provides clues towards understanding the mechanisms underlyning the adaptation/tolerance of durum wheat to suboptimal growth conditions. TdERF1 expression is differentially induced by high salt treatment in two durum wheat varieties, the salt-tolerant Grecale (GR) and the salt-sensitive Om Rabiaa (OR). To further extend these findings, we show here that the expression of this ERF is correlated with physiological parameters, such as the accumulation of osmo-regulators and membrane integrity, that discriminate between the two contrasted wheat genotypes. The data confirm that GR and OR are two contrasted wheat genotypes with regard to salt-stress and show that TdERF1 is also induced by water stress with an expression pattern clearly discriminating between the twogenotypes. These findings suggest that TdERF1 might be involved in responses to salt and water stress providing a potential genetic marker discriminating between tolerant and sensitive wheat varieties

Panniculite au cours d’un traitement d’une dermatomyosite par du méthotrexate

La panniculite est une manifestation rare au cours des dermatomyosites (DM). L’apparition d’une panniculite au cours d’un traitement par du méthotrexate (MTX) est exceptionnelle et n’a été décrite que dans 3 cas. Nous rapportons l’observation d’une patiente âgée de 50 ans atteinte d’une DM diagnostiquée en 1997 et traitée par une corticothérapie avec une évolution favorable aux plans clinique et biologique. A l’occasion d’une rechute 2 ans plus tard, la corticothérapie a été majorée et du méthotrexate à une dose hebdomadaire de 7,5 mg a été rajouté. L’évolution était rapidement favorable. Dix huit mois plus tard, la patiente présentait de multiples nodules sous cutanés siégeant aux 4 membres et aux fesses, dont l’examen anatomopthologique concluait à une panniculite. Il n’existait aucun signe d’évolutivité de la DM. La dose de prédnisone a été augmentée à 0,5 mg/kg/j toujours en association au MTX mais sans aucune amélioration. Le MTX a été arrêté et les lésions cutanées ont complètement disparu en 2 mois sans aucune récidive avec un recul actuel de 42 mois. Notre observation est particulière par la survenue d’une panniculite chez une patiente ayant une DM traitée par du MTX et illustre la difficulté diagnostique. Cette entité doit être connue malgré son caractère exceptionnel puisque l’arrêt du MTX induit en général la disparition des nodules sous cutanés.Pan African Medical Journal 2016; 2

Influence of treatments on the dielectric properties of sugar palm fiber reinforced phenolic composites

The dielectric properties of sugar palm fiber (SPF) reinforced-phenolic (PF) composites have been studied in terms of bonding between fiber and matrix. The paper aims to investigate the effect of alkaline treatment and sea water treatment on SPF composite using the dielectric relaxation spectroscopy in the frequency range from 0.1 Hz to 0.1 MHz and temperature range from 80 °C to 200 °C. The results were discussed in terms of dynamic molecular and interfacial process. Our analysis suggests that interfacial adhesion in the case of alkaline treated composite is higher than those of untreated and sea water treated composites

Smart graphical dialogue, based on an ontology, for a memory prosthesis

Dans le cadre de cette thèse, nous proposons une prothèse de mémoire « intelligente », appelée CAPTAIN MEMO, destinée aux malades d’Alzheimer, pour pallier leurs problèmes mnésiques. Cette prothèse est basée sur l’ontologie temporelle, floue et multilingue appelée MemoFuzzyOnto.Cette prothèse offre des interfaces accessibles à cette classe particulière d’utilisateurs. Nous proposons, pour mettre en œuvre ces interfaces, une méthodologie de conception appelée InterfaceToAlz pour concevoir des interfaces accessibles aux malades d’Alzheimer, et qui offre un guide de 146 bonnes pratiques ergonomiques. De plus, nous proposons un outil de visualisation d’ontologies appelé Memo Graph qui génère un graphe dont la visualisation et la manipulation sont accessibles aux malades d’Alzheimer. Cette proposition est motivée par le fait que CAPTAIN MEMO a besoin de générer et d’éditer le graphe de la famille et de l’entourage du patient, à partir de l’ontologie MemoFuzzyOnto qui structure sa base de connaissances. Memo Graph est fondé sur notre guide de bonnes pratiques ergonomiques et notre approche, appelée Incremental Key-Instances Extraction and Visualisation, qui permet une extraction et une visualisation incrémentale du résumé des assertions ABox de l’ontologie. Il supporte également la visualisation des données ouvertes liées (Linked Data) et le passage à l’échelle. Par ailleurs, nous proposons, dans le cadre de cette thèse, une typologie de l’imperfection des données saisies (principalement due à la discordance mnésique provoquée par la maladie), et une méthodologie pour permettre à CAPTAIN MEMO d’être tolérante à la saisie des données fausses. Nous proposons un modèle d’évaluation de la crédibilité et une approche, nommée Data Believability Estimation for Applications to Alzheimer Patients, permettant d’estimer qualitativement et quantitativement la crédibilité de chaque donnée saisie. Enfin, pour que CAPTAIN MEMO soit tolérante à la saisie des intervalles temporels imprécis nous proposons deux approches : l’une basée sur un environnement précis et l’autre basée sur un environnement flou. Dans chacune des deux approches, nous étendons l’approche 4D-fluents pour représenter les intervalles temporels imprécis et les relations temporelles qualitatives, puis nous étendons l’algèbre d’Allen pour prendre en compte les intervalles imprécis dans le cadre de notre ontologie MemoFuzzyOnto. Nos contributions sont implémentées et évaluées. Nous avons évalué l’accessibilité de ses interfaces utilisateurs, le service de CAPTAIN MEMO qui a pour but de stimuler la mémoire du patient, notre approche pour l’estimation quantitative de la crédibilité des données saisies ainsi que la visualisation du graphe générée à l’aide de Memo Graph. Nous avons également évalué la performance de Memo Graph et son utilisabilité par des experts du domaine.In the context of this thesis, we propose a “smart” memory prosthesis, called CAPTAIN MEMO, to help Alzheimer’s disease patients to palliate mnesic problems. It is based on a temporal, fuzzy and multilingual ontology named MemoFuzzyOnto. It provides accessible user interfaces to this demographic. To design these interfaces, we propose a methodology named InterfaceToAlz which serves as an information base for guiding and evaluating the design of user interfaces for Alzheimer’s disease patients. It identifies 146 design guidelines.Besides, we propose an ontology visualization tool called Memo Graph which offers an accessible and understandable visualization to Alzheimer’s disease patients. In fact, in the context of CAPTAIN MEMO, there is a need to generate the patient entourage/family tree from its personal data structured according to MemoFuzzyOnto. Memo Graph is based on our design guidelines and our approach, named Incremental Key-Instances Extraction and Visualisation, to extract and visualize descriptive instance summarizations from a given ontology and generate “summary instance graphs” from the most important data. It supports Linked Data visualization and scaling.Furthermore, we propose a typology of the imperfection of the data entered (mainly due to the memory discordance caused by this disease), and a methodology to allow false data entry. We propose a believability model and an approach called Data Believability Estimation for Applications to Alzheimer Patients to estimate qualitatively and quantitatively the believability of each data entered. Finally, CAPTAIN MEMO allows imprecise time intervals entry. We propose two approaches: a crisp-based approach and a fuzzy-based approach. The first one uses only crisp standards and tools and is modeled in OWL 2. The second approach is based on fuzzy sets theory and fuzzy tools and is modeled in Fuzzy-OWL 2. For the two approaches, we extend the 4D-fluents model to represent imprecise time intervals and qualitative interval relations. Then, we extend the Allen’s interval algebra to compare imprecise time interval in the context of MemoFuzzyOnto. Our contributions are implemented and evaluated. We evaluated the service of CAPTAIN MEMO which has the aim to stimulate the patient’s memory, the accessibility of its user interfaces, the efficiency of our approach to estimate quantitatively the believability of each data entered and the visualization generated with Memo Graph. We also evaluated Memo Graph with domain expert users