Changes in cross-border trade costs in the Pan-Arab free trade area, 2001-2008

The Pan-Arab Free Trade Area, negotiated under auspices of the Arab League, came into force in 1997. Under the agreement all tariffs on goods of Arab origin were to be removed by January 1, 2005. This paper summarizes the results of a firm-level survey in nine countries regarding the implementation of the Pan-Arab Free Trade Area. A majority of respondent companies report that tariffs on intra-regional trade have largely been removed, and that there has been a marked improvement in customs clearance-related procedures. Costs associated with administrative red tape and weaknesses in transport-related infrastructure services are ranked as the most important constraints to intra-regional trade. This suggests that from a policy perspective, efforts to reduce real trade costs deserve priority, including transportation and logistics services. Periodic monitoring and assessment of trade incentives and performance would help governments to benchmark performance and identify priority areas for action, at both the national and the sub-regional levels.Transport Economics Policy&Planning,Trade Law,Free Trade,Trade Policy,Transport and Trade Logistics

Formulation of an isogeometric shell element for crash simulation

In this paper, we propose, for the isogeometric analysis, a shell model based on a degenerated three dimensional approach. It uses a first order kinematic description in the thickness with transverse shear (Reissner-Mindlin theory). We examine various approaches to describe the geometry and compare them on various linear and non-linear benchmark problems. Both geometric and material non-linearities are treated. The obtained results are compared with the solutions of isogeometric solid model and with other numerical solutions found in the literature

La región: Del imperio jerifiano al Marruecos actual

Este artículo reflexiona sobre el concepto de identidad entorno a Marruecos. El autor se pregunta sobre la posibilidad de hablar de identidad nacional en Marruecos, un espacio alejado de la concepción greco-judeocristiana creadora del concepto de nación y se pregunta si es traspolable ese concepto de identidad al Marruecos actual. También reflexiona sobre el término nacionalismo y la contradicción de su superación en buena parte de Europa y su presencia y vigencia en el Marruecos actualThis article deals with the identity concept in Morocco. The author thinks about the possibility of talking about national identity in Morocco, a place far away from the Greco-Judeo- Christian space where the concept of nation has been created. The author also thinks about the possibility to use this concept in the analysis of the Moroccan socio-political reality, and also analyzes the term "nationalism" and the contradiction of the overcoming in Europe and its presence and force in Morocco toda

Crystal structure of 4,4-dimethyl-2-(trifluoromethyl)-4,5-dihydro-1H-imidazole, C6H9F3N2

C6H9F3N2, monoclinic, P21/n (no. 14), a = 10.6224(9) Å, b = 11.8639(9) Å, c = 13.3139(11) Å, β = 105.903(3)°, V = 1613.6(2) Å3, Z = 8, Rgt(F) = 0.0618, wRref(F2) = 0.1629, T = 102(2) K [1–3]

Etude de l'étendue d'application des normes internationales d'audit «ISA» en Tunisie

International audienceLa Tunisie a opté, officiellement en 2002, pour les normes internationales d'audit "ISAs" comme référentiel local rendant caduque les quelques normes publiées par l'ordre des experts comptables de Tunisie entre 1984 et 1990. Les ISAs sont enseignées, en tant que référentiel d'audit, au niveau du cursus universitaire menant au diplôme d'expert comptable depuis une quinzaine d'années facilitant leur acceptation par les professionnels. Ce référentiel constitue la base d'appréciation de la responsabilité de l'auditeur légal compte tenu des diligences accomplies en cas de situation conflictuelle. Les scandales financiers et les faillites d'importantes sociétés ont mis en cause la responsabilité de l'auditeur et ont relevé des défaillances dans l'accomplissement de sa mission. Cet article reporte les résultats d'une étude détaillée des approches d'audit de 20 cabinets d'expertise comptable tunisiens basées sur l'examen de 180 dossiers de travail ((dossier permanent, dossier de revue des procédures de contrôle interne, dossier de contrôle des comptes). Les résultats obtenus montrent que les professionnels tunisiens respectent, dans l'ensemble, l'approche normative d'audit international et confirment l'existence de principes d'audit généralement acceptés (Generally Accepted Auditing Standards GAAS). Ils relèvent, également, que sur certains aspects la pratique d'audit en Tunisie s'écarte de l'approche normative d'audit internationale

Vaccination triggering onset of m.8993T > G associated Leigh syndrome

International audienceLetter to the Editor

A beneficial effect of L-arginine for stroke-like episodes is currently unsupported

International audienceLetter to the Edito