An Empirical Investigation of Adopting IFRS Accounting Standards Evidence from Morocco

This article examines whether Moroccan listed companies have adopted the IFRS accounting standards. It aims to propose a logistic regression model to explain the adoption of IFRS in the Moroccan context. We conducted a quantitative study using a questionnaire with 43 companies listed on the Casablanca stock exchange.. Definitely, we can say that overall, our main results suggest that the adoption of these standards is justified initially by firm size. The existence of institutional shareholders and membership in the financial sector tend to favor the choice of adoption of IFRS. Keywords: Logistic regression model; IFRS; the contingency theory

La PME Et L’entrepreneuriat Font-Ils L’objet De Recherche Au Maroc? Une Étude Bibliographique

The evaluation of the research in SMES and entrepreneurship has been the subject of several research works. These works have been made particularly in the anglo-saxon countries, Busenitz et al (2003), Meyer and al, (2014), Lasch and Yami (2008) in France and Sánchez and Gutiérrez (2011) in Spain. By contrast, no analysis of scientific journals in the field of entrepreneurship has yet been made in Morocco, from where, the desirability of this work, if only by a comparison of the results with the work already cited. This article has thus, for the purpose of presenting the results of a bibliographic study of 237 articles of the three major journals of Moroccan management on 2005-2013. The results suggest that the research in entrepreneurship is still low with a rate of 12% of the whole research in management. That the review of the Moroccan trade and management made more than 62% of this production volume, and the qualitative methodology is the most used

Selective video encryption algorithm based on H.264/AVC and AES

H.264/AVC is an industry standard that has been designed to address different technical solutions such as broadcast applications, interactive or serial storage. conversational services, Video on Demand or multimedia streaming services [1]. The main objective behind the H.264 [2][3] development was to build a high peIformance video coding standard by adopting a back to basics approach with a simple and straightforward design using well known blocks. H.264/AVC is based on the conventional block motion compensated video coding the same way as the existing standard

Adoption of the Management Control Systems by Moroccans Public Establishments: an Explanatory Model

In most developed countries the subject of management control in the public sector is in vogue (Gibert, 2002). However, in Morocco, the public sector enterprises often considers the management control as a luxury (El ghadi, 2006), and its establishment seems too premature in relation to the multiple priorities encountered by the various companies in this sector. In Morocco, only one study on contingency factors of the adoption of management control systems was performed. (Ahsina K, 2012). From where interest of this research. However, under the influence of budgetary pressures and social, the leaders of these companies realize the need to have a management control system allowing them to borrow the track of the performance. The purpose of this article is to have the results of a survey conducted near 41 companies and of the public corporations to Morocco and which aims to answer the following questions: - How is the management control systems practised in the companies and of the public corporations in Morocco? - And which are the explanatory factors of its adoption and its differentiation? The results to which we ended showed indeed that the differentiation of the adoption systems of management finds its explanation in factors of contingency, in fact: size, the sales turnover, the branch of industry, the position with respect to the market and the type of control exerted by the Government. Keywords:New public Management,  Contingency factors, Explanatory model

Hubungan dua hala Malaysia-Singapura: Transformasi dalam kepimpinan dalam menghadapi cabaran di era Abdullah dan Najib

The purpose of this thesis is to study the leadership of Abdullah and Najib in bringing Malaysia-Singapore relations towards the better prospect after the era of Mahathir. The aim of this thesis is to study the changes in the foreign policy of Malaysia-Singapore together with their leadership style. In addition to that, I will also examined the relationship between leadership characteristics and the changes of countries relationship. Besides that, i will also examines the changes that have been brought by Abdullah and Najib in the implemention of foreign relations with Singapore in which I will covered the year of 2003-2009 (Abdullah’s era) and 2009-2014 (Najib’s era). For this purpose, information is gathered from various sources, whether related to economy, politic or any other; so that they are consistent with the requirement of the study

Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS

The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often the adoption of these standards did not originate from an internal need of the emergent’s countries but are usually offered by international financial institutions that require "IFRS label" to align with the best practices of developed countries. The question that arises in this research is to know, beyond the motivations African companies to adopt IFRS; Ahsina (2012) and Sy and Tinker (2013), is that IFRS are of top quality local standards? A review of abundant literature was conducted in developed countries, but did not decide categorically on the superiority of IFRS by local standards. By cons, There are few studies on emerging markets as the Moroccan financial market, hence the usefulness of this work. This article is based on a model of price and yields developed by Amir et al (1993), Barth and Clinch (1996) and Harris and Muller (1999). This is to achieve association studies between market values and financial information from the national database by incorporating the differential amount resulting from the application of IFRS. The findings emerged from the study suggest that the informational relevance of IFRS is low for both models; the R2 is less than 30% for the first model and 10% for the second model. Thus, the obligation to adopt IFRS standards imposed by the AMF and the central bank of Morocco on the recommendations by international financial institutions, is not timely, since it did not leads to the production of more relevant financial information and of good quality

Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS

The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often the adoption of these standards did not originate from an internal need of the emergent’s countries but are usually offered by international financial institutions that require "IFRS label" to align with the best practices of developed countries. The question that arises in this research is to know, beyond the motivations African companies to adopt IFRS; Ahsina (2012) and Sy and Tinker (2013), is that IFRS are of top quality local standards? A review of abundant literature was conducted in developed countries, but did not decide categorically on the superiority of IFRS by local standards. By cons, There are few studies on emerging markets as the Moroccan financial market, hence the usefulness of this work. This article is based on a model of price and yields developed by Amir et al (1993), Barth and Clinch (1996) and Harris and Muller (1999). This is to achieve association studies between market values and financial information from the national database by incorporating the differential amount resulting from the application of IFRS. The findings emerged from the study suggest that the informational relevance of IFRS is low for both models; the R2 is less than 30% for the first model and 10% for the second model. Thus, the obligation to adopt IFRS standards imposed by the AMF and the central bank of Morocco on the recommendations by international financial institutions, is not timely, since it did not leads to the production of more relevant financial information and of good quality

Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS

The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often the adoption of these standards did not originate from an internal need of the emergent’s countries but are usually offered by international financial institutions that require "IFRS label" to align with the best practices of developed countries. The question that arises in this research is to know, beyond the motivations African companies to adopt IFRS; Ahsina (2012) and Sy and Tinker (2013), is that IFRS are of top quality local standards? A review of abundant literature was conducted in developed countries, but did not decide categorically on the superiority of IFRS by local standards. By cons, There are few studies on emerging markets as the Moroccan financial market, hence the usefulness of this work. This article is based on a model of price and yields developed by Amir et al (1993), Barth and Clinch (1996) and Harris and Muller (1999). This is to achieve association studies between market values and financial information from the national database by incorporating the differential amount resulting from the application of IFRS. The findings emerged from the study suggest that the informational relevance of IFRS is low for both models; the R2 is less than 30% for the first model and 10% for the second model. Thus, the obligation to adopt IFRS standards imposed by the AMF and the central bank of Morocco on the recommendations by international financial institutions, is not timely, since it did not leads to the production of more relevant financial information and of good quality

Synthesis, structural and optical properties of ZnO Nano-rods used in Solar Cells fabrication

Sudan has vast areas of fertile land, abundance of minerals, water, winds and sunshine, many types of these energies become a valid option. However, in this research, the focus shall only be concern-ing one type of renewable energy, which is solar energy. The conventional solar cells are mainly made up of doped silicon electrodes. Their major task is to convert visible light to electrical energy according to the photovoltaic (PV) conversion method. However the production of these crystalline silicon solar cells is very complicated and expensive. Therefore the aim of this research is to produce ZnO nano-rods with optimum characteristics that can be used in the construction of low-cost solar cells. Zinc Oxide (ZnO) nano-rods in powder form were synthesized using the hydrothermal method, which is a simple and inex-pensive method. The refinement of X-Ray diffraction (XRD) pattern was used to find and investigate the structural properties of the nano-rods. The morphology and size of the ZnO nano-rods were determined by a Transmission Electron Microscope (TEM), while the EDX studies confirmed the formation of ZnO functional group. The optical band gap energy was obtained using both UV-VIS-NIR diffuse reflectance and absortion spectroscopy also photo-luminesces (PL) was used