LES DETERMINANTS DES CHOIX COMPTABLES RELATIFS AUX ELEMENTS IMMATERIELS CAS DES ENTREPRISES TUNISIENNES

Cet article examine les facteurs susceptibles d'influer sur la décision d'activation des dépenses immatérielles dans un pays émergent. L'analyse empirique (régressions linéaires et logistiques), portant sur les données relatives à l'année 2003 et sur 50 entreprises cotées et non cotées, suggère que cette pratique permette essentiellement de réduire les contraintes d'endettement. Cependant, les hypothèses de réduction des coûts politiques, de maximisation de la rémunération et de valorisation boursière n'ont pas été confirmées.activation des dépenses immatérielles; contraintes d'endettement; opportunisme managérial; coûts politiques

Heavy Metals Concentration in Urban Soils of Fallujah City, Iraq

Twenty samples were collected from the urban soils in Fallujah City in order to determine concentrations, spatial distribution and contamination assessment of heavy metals such as Cu, Zn, Ni, Pb, Ni, Fe, Mn, Cd, Co and Cr. The  mean concentrations are as follows : 235.77?g/g for Fe, 24.09?g/g for Mn, 11.59?g/g for Cr, 8.96?g/g for Ni, 5.50?g/g for Zn, 3.82?g/g for Pb, 3.43?g/g for Co , 2.01?g/g for Cu and 0.64?g/g for Cd. To assess metal contamination in urban soils, soil quality guidelines were applied. The mean concentration of Cu, Zn, Ni, Pb, Ni, Fe, Mn, Co and Cr did not exceed and Cd exceeded the USEPA guideline. A similar spatial distribution patterns between the heavy metals were found indicating that these metals were from the same sources. The metal contamination in the soils was also evaluated by appling enrichment factor (EF), pollution load index (PLI), integrated pollution load index (IPLI) and geoaccumulation index (Igeo). Based on enrichment factor (EF) , the urban soils in Fallujah city are extremely high enriched with Cd and Co, very high enriched with Ni and Cr and Pb, Cu and Zn exhibit significant enrichment. to IPLI values, urban soils in Fallujah are lowly polluted with heavy metals. According to Igeo, the urban soils in Fallujah City are uncontaminated to slightly contaminated by Cd. The sources of Cd in soil may be from industrial and anthropogenic activities. Keywords: Urban soils, Heavy metals, Fallujah city

La Comptabilisation des Dépenses Immatérielles: Quels Déterminants Empiriques ?

Cet article examine les facteurs susceptibles d'influer sur la décision d'activation des dépenses immatérielles des entreprises tunisiennes cotées et non cotées. L'analyse empirique (régressions linéaires et logistiques) porte sur les données relatives à l'année 2003 et sur 50 firmes cotées et non cotées suggère que cette pratique permet essentiellement de réduire les contraintes d'endettement et d'informer les actionnaires sur la qualité des projets. Cependant, l'hypothèse de réduction des coûts politiques n'a pas été confirmée dans le contexte tunisien.activation des dépenses immatérielles; contraintes d'endettement; opportunisme managérial; opportunités d'investissement;coûts politiques

Proposing a security system for the VPN through design and implementation of a scheme for android and IOS mobiles based on two-factor authentication

A virtual private network (VPN) is a network, but a virtual network means that it creates a virtual bridge between the user and the server located somewhere across the world, and this network is private because to connect the connection with it you must have an account and password. The idea of VPN arose to protect its communications from industrial espionage, because there are very easy ways to penetrate a network and steal the information circulating in it. Data transmission encryption protocols and tunneling systems are used in order to secure the transfer of information between two points back and forth, so their data is encrypted and protected. Hacking the VPN is a very dangerous thing because of the importance and privacy of the data. Therefore, special systems must be provided for the VPN to suit the network's work scenarios with high security. In our work, we proposed a private authentication system for the VPN network that provides high security with fast execution and reliability based on two factors authentications: Using the varieties of authentications method, robust VPNs screen everybody who will tries to sign in. An authentication system was designed based on a special user interface that provides an easy environment for choosing two passwords in two different stages of registration and authentication. The proposed system was implemented on Android and iOS devices. The proposed system was evaluated through experiments with 720 participants with 3600 system entry processes, then the proposed system was tested in terms of its ability to break and resistance to different types of attacks. Where it was tested by 1900 attacks at different times with participants who were randomly selected from the main sample of participants during the implementation period of 30 days through using the modern types of mobile devices

The Role of CorrugateDrain In Decreasing Postoperative Complication Of Penile Fracture Surgery

الغرض من الدراسة: هو دراسة دور المصرف المتجعد والذي يقوم بأستخدامه البعض من جراحي الجراحة البولية بعد إجراء عملية تصحيح كسر القضيب للتقليل من التورم والالام والانحراف في القصيب. طريقة العمل : دراسة مقارنة مقطعية أجريت في شعبة الجراحة البولية في مستشفى الحلة   الجراحي، عشرون مريضا اعمارهم تتراوح بين 21الى 40سنة كانوا يعانون من كسر القضيب للفترة من ادار 2008 الى نيسان 2011. ادخلوا الى شعبة الجراحة البولية في مستشفى الحلة التعليمي العام، تم إجراء تداخل جراحي فوري لكل المرضى ,حيث تم وضع المصب المتجعد الى عشرة من هؤلاء المزضى ولم يتم ذلك للعشرة الاخرين. جميع المرضى تم متابعتهم مابعد العملية ولفترة لاتقل عن ثلاثة أشهر وخصوصا بمايتعلق بتورم وتشوه القضيب وايضا الالام والوظائف الجنسية. النتائج: بما يتعلق بأعمار المرضى الذين يعانون من كسر القضيب والمشموليين في الدراسة , كان هناك 11مريض اعمارهم تتراوح بين (20-30) سنة , 7 من المرضى كانت أعمارهم بين (31-45) سنة ,2 من المرضى كانت أعمارهم تتراوح بين (46-60) سنة. وبا يتعلق بالحالة الزوجية للمرضى , 15 مريض كانوا متزوجين وفقط ٥ من المرضى كانوا غيز متزوجين. لم يعاني أي مريض من المرضى الذين تم إجراء لهم عملية تصحيح كسر القضيب وتم وضع لهم المصب المتجعد من اي تورم في القضيب ولكن مريض واحد فقط من المرضى الذي تم اجراء لهم عملية تصحيح الذكر ولم يتم وضع لهم المصب المتجعد كان قد عانى من تورم القضيب. بما يتعلق بالالم ما بعد عملية تصحيح كسر القضيب ,6مرضى فقط كانوا قد من الالم من المجموعة الذي تم وضع لهم المصب المتجعد بينما مريضان فقط من المرضى الذي لم يتم وضع لم المصب المتجعد كانوا قد عانوا من الالم مابعد عملية تصحيح كسز القضيب. الاستنتاج: من النتائج المستوحاة لهذا البحث إن إستخدام المصب المتجعد مابعد عملية تصحيح كسر القضيب غير مفيد بالتقليل من التورم او تقليل الالم او إنحراف الذكر مابعد عملية تصحيح كسر القضيبObjective:tostudy the role of corrugate drain (which is used by some urosurgeons) followed surgical correction of fractured penis in decreasing post operative complications such as penile swelling, pain and curvature. Patient and method:comparative cross sectional study was carried out at the urological department of Al-Hilla teaching hospital from March 2008 to April 2011. Twenty male patients (age between 21-40 years) admitted to the urological department in Al-Hila teaching hospital suffering from penile fracture from March 2008 to April 2011 were included in this study. Immediate surgical repair done to all those patients ,corrugate drain put post operatively for 10 patients while the remaining 10 patients without drains. All patients are fallowed for at least 3 months regarding postoperative penile swelling, deformity, pain and sexual function. Result:regarding age distribution of patients suffering from fracture penis, from twenty patients included in this study 11 patients their agerange from (20-30)years, 7 patients their age group range from (31-45)years and only 2 patients their age range from (46-60)years. Fifteen patients are married and only 5 patients are unmarried. No one develop postoperative penile swelling in patients with corrugate drain and only one patient develops swelling in patients without corrugate drain. Regarding postoperative pain, in patients surgically corrected with drain, 6 patients develop pain and only 2 patients surgically corrected without drain develops pain. Conclusion:No beneficial effect of corrugate drain in decreasing postoperative penile swelling or curvature and on the other hand it increase post operative penile pai

La contribution de la RSE au renforcement de la résilience des entreprises

Dans un environnement incertain, un petit choc pourra bouleverser l’équilibre de l’entreprise, ce qui laisse sa survie et sa pérennité en danger. D’où, la nécessité de développer des solutions permettant d’assurer une certaine stabilité. C’est dans ce cadre que s’inscrit cette recherche qui a pour objectif d’étudier la contribution de la Responsabilité Sociétale des Entreprises (RSE)  au renforcement de la résilience des entreprises. De nos jours, un véritable intérêt est porté au concept de la RSE, en raison de son impact puissant sur les entreprises qui se trouvent engagées dans la mise en place d’une démarche sociétale, en développant des pratiques sociales, environnementales et économiques. Elle s’agit d’une notion multidimensionnelle, ce qui laisse sa définition difficile à cerner. Dans cet article nous trouvons que la résilience des entreprises face aux crises est positivement impactée par la RSE. Elle présente un ensemble d’avantages permettant aux entreprises de maximiser leur chance d’exister et même de se différencier par rapport aux concurrents. Ainsi, la revue de la littérature montre que la RSE peut servir comme un outil de résilience  organisationnelle à travers la protection de la réputation, le support des parties prenantes, la détention d’un avantage compétitif durable, et le maintien de la performance

Atopic dermatitis in Tunisian schoolchildren

Introduction: The prevalence of atopic dermatitis (AD) is low in North Africa. We describe the epidemiology of this atopic condition among school children in Tunisia. Methods: We conducted a Cross-sectional survey study of 5 to 6-year-old schoolchildren from 21 primary schools of Sfax. The diagnosis of AD was based on the U.K. Working Party diagnostic criteria. A questionnaire including these criteria and some risk factors of AD was issued to the children. All children were examined by one dermatologist. Results: Among the 1617 examined children, ten had AD giving a oneyear prevalence of 0.65%. The overall sex ratio was 2.33. The disease occurred before the age of 2 years in 3 children. Pure AD without concomitant respiratory allergies was noted in 3 cases. One first-degree family member with atopy was at least noted in seven children. The strongest associated factor was the presence of AD in at least one parent and maternal age at the time of the child birth. Nor breast-feeding neither environmental characteristics of the house did correlate with AD. Conclusion: The prevalence of AD in Tunisian schoolchildren is low but comparable to those of other developing countries. Family history of atopy and maternal age at the birth time was the most important associated factors.Key words: Atopic dermatitis, atopy, children, epidemiology, prevalence, Tunisi

Effect of Reaction Time on the Blue Shift of Chemically Created Silver Nanoparticles

The structural properties of (Ag-NPs) nanoparticles prepared by the chemical method were examined using (XRD) diffraction. Additionally, the optical properties were tested using a UV-Vis spectroscopy instrument, and a scanning electron microscope was used to analyze the surface morphology, We found that (Ag-NPs) nanoparticles have the highest absorbance at wavelengths of (400)nm and that the granular size of these material ranges between (29 – 89)nm. And The morphology analysis further revealed that (Ag-NPs) particles are spherical in shape

Factorial construct of the academic parental involvement according to paternity, maternity and study stage in Sultanate of Oman

The parental academic involvement is an important variable in achieving cooperation between home and school with the aim of improving the performance of their children and boosting the school's attempt to understand and appreciate the values and cultures of families to effectively meet the needs of their children. It is also considered an added value to develop the educational process of children at all ages. The importance of the research lies in its findings which reveal that the parental academic involvement of the selected sample of students in light of parenthood and school stage (secondary-university) is a decided advantage, as this makes a better understanding of this variable and its constituents in Oman. This would help draw guidelines and instructions and give rise to counseling programs, making parents and educationalists aware of the educational process, and improving the academic performance and the behavior of their different. The study sample consists of 210 students in their 10th grade at the secondary stage and 152 male and female students in their 2nd year in the College of Education at Sultan Qaboos University (SQU). Two scales were devised, one which is applied to secondary stage students and another applied to SQU students. The findings show that there are specific factors related to parental academic involvement concept, as there are fatherhood and motherhood factors applicable to secondary stage and others applicable to university students. These factors vary by type (Father-Mother) and the school stage (secondary–university)