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Propriétés de rétention en eau d’horizons argileux en relation avec les caractéristiques de l’argile (Cas des sols de Syrie)
No full textInternational audienc
Determinants of Retailers' Cross-channel Integration: An Innovation Diffusion Perspective on Omni-channel Retailing
No full textInternational audienceThe decision on whether and to what extent they should implement cross-channel integration is a crucial and complex task for multi-channel retailers. Although prior studies have sought to identify key determinants of this decision, most are descriptive or draw on divergent theoretical perspectives. The authors provide a cohesive theoretical model from the perspective of innovation diffusion, including not only technology-related but also organizational and environmental factors. The empirical findings based on the observations in the U.S. retail sector indicate that retailers’ information-technology capabilities and private-label provision drive their cross-channel integration. Moderate diversity facilitates cross-channel integration more than does high or low diversity. Firms’ financial resources seem to be less important or unimportant at a low level of industry concentration, but may influence retailers’ cross-channel integration at a high level of industry concentration
L'influence du fondateur et celle des descendants sur les performances des entreprises familiales au Proche-Orient
No full textInternational audienc
Phytochemical screening and antityrosinase activity of carvacrol, thymoquinone, and four essential oils of Lebanese plants
No full textInternational audienceSummary Objective In our study, we aim to explore the ability of four essential oils ( EO ) of Lebanese plants to inhibit the tyrosinase activity and to correlate their efficiency level to their phytochemical compositions. Methods The EO have been extracted by hydrodistillation using a Clevenger apparatus and have been studied by GC ‐ MS analysis. Active compounds of Origanum species were identified and antityrosinase activities of EO and active molecules (carvacrol and thymoquinone) have been tested in tubo. Results Antityrosinase activities were obtained as follows: EO of Origanum syriacum (80.41% ± 2.00%), EO of Origanum ehrenbergii (45.33% ± 2.20%), EO of Salvia fruticosa (14.62% ± 2.30%), EO of Calamintha origanifolia (16.51% ± 5.80%), Carvacrol (56.55% ± 3.10%), and Thymoquinone (19.49% ± 1.50%). Conclusion Origanum essential oils resulted in the highest antityrosinase activity due to their high content in carvacrol. However, when present together with carvacrol, thymoquinone decreases the efficiency of carvacrol, which is the case of O. ehrenbergii essential oil. Thus, for improved antityrosinase activity, O. syriacum and O. ehrenbergii should be harvested during flowering stage where carvacrol is present at its highest dosage and thymoquinone at its lowest
Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms
No full textInternational audienceThe role of the audit committee in oversight of the internal control and internal audit function has grown in the last decades as corporate governance mechanisms after the dramatic scandals and failures. This paper examines the impact of the audit committee and the presence of internal audit function on a company's financial reporting quality. Moreover, this study focus on the association between the audit committee and internal audit function and company's financial reporting quality measured as accruals quality and absolute discretionary accruals. It is hypothesized that the financial reporting quality is related to the strength of internal corporate governance mechanisms, including audit committee and internal audit and its association. Different mechanisms are being examined: audit committee size and independence, frequency of meeting, financial literacy, existence of internal audit function and its meeting independently. To test our hypothesis, we employ panel data analysis for 71 nonfinancial firms through 139 observations listed on the Muscat Securities Market during the period of 2013 and 2014. The data used in the analysis were collected from the companies' annual reports published by the Muscat Securities Market. Ordinary least squares is used to regress financial reporting quality linear variables on audit committee and internal audit. The findings suggest that audit committee meetings frequency and the presence of internal audit function positively affect a company's financial reporting quality. Hence, an audit committee that meets more frequently provides effective monitoring of financial reporting and increases the likelihood of discussing and following up any problems and findings in the financial statements and audit reports. Thus, frequent audit committee meetings provide better oversight of the annual accounts. Likewise, the internal audit function is considered an important corporate governance mechanism to safeguard the quality of financial reporting by monitoring organizational risks, assessing internal controls and detecting possible manipulation because the internal auditor evaluates financial procedures. However, results suggest that the relationship between other corporate governance mechanisms and financial reporting quality is not significant
Entretien - Avec ou sans les frères. Les islamistes arabes face à la résilience autoritaire
No full textcontribution à un site webQuestions à Laurent Bonnefoy et François Burgat, responsables du dossier « Avec ou sans les Frères. Les islamistes arabes face à la résilience autoritaire , Critique internationale, n° 78, janvier-mars 2018. Propos recueillis par Catherine Burucoa
Testing for asymmetric nonlinear short- and long-run relationships between bitcoin, aggregate commodity and gold prices
No full textInternational audienceUnlike prior studies, this study examines the nonlinear, asymmetric and quantile effects ofaggregate commodity index and gold prices on the price of Bitcoin. Using daily data fromJuly 17, 2010 to February 2, 2017, we employed several advanced autoregressive distributedlag (ARDL) models. The nonlinear ARDL approach was applied to uncover short- and longrun asymmetries, whereas the quantile ARDL was applied to account for a second type ofasymmetry, known as the distributional asymmetry according to the position of a dependentvariable within its own distribution. Moreover, we extended the nonlinear ARDL to a quantileframework, leading to a richer new model, which allows testing for distributional asymmetrywhile accounting for short- and long-run asymmetries. Overall, our results indicate thepossibility to predict Bitcoin price movements based on price information from the aggregatecommodity index and gold prices. Importantly, we report the nuanced result that most oftenthe relations between bitcoin and aggregate commodity, on the one hand, and between bitcoinand gold, on the other, are asymmetric, nonlinear, and quantiles-dependent, suggesting theneed to apply non-standard cointegration models to uncover the complexity and hiddenrelations between Bitcoin and asset classes
Managing acutely aggressive or agitated people in a psychiatric setting: a survey in Lebanon
No full textInternational audienceBackground: Violent patients constitute 10% of all psychiatric admissions. Treatment options and clinical practice interventions vary across the globe and no survey of practice in a Middle Eastern setting exists. Surveying treatments in Lebanon will show treatment interventions used in this part of the world and, most importantly, provide the treatment options that could potentially be used for clinical trials pertaining to emergency psychiatry. Methods: A survey of clinicians' opinions and practice was conducted between July and August 2017 at the largest psychiatric hospital in Lebanon. Results: Five of seven experienced psychiatrists provided opinions when interviewed of their preferred intervention when dealing with an emergency psychiatric episode. Whilst this varied in detail, there was a consistent view that there should first be verbal control, then use of medications, and finally physical restrain of the patient. A total of 39 emergency episodes (28 people) occurred in the one month (64% men in their 30s). Bipolar disorder was the most frequent single diagnosis behind the aggression (n=16, 41%; 12 people 43%) but the combined schizophrenia-like illnesses underlay 18 of the 39 episodes (46%; 13/28 people 46%). In clinical life, we found evidence of high family involvement, but little attempts made at initial verbal control in the hospital. All 39 episodes involved administration of pharmacological interventions. Medications were used in 29 of cases (74%) and non-medication interventions used in the remaining 10/39 (26%). Conclusion: This survey provides some evidence that clinicians' preferences may not fully reflect clinical practice but also that experienced clinicians are using several clearly effective techniques to manage these very difficult situations. However, as for other parts of the world, treatment in Lebanon has limited or no underpinning by evidence from well-designed, conducted and reported evaluative studies
Clone-and-Own Software Product Derivation Based on Developer Preferences and Cost Estimation
No full textInternational audienceClone-and-own is a common reuse practice that is widely adopted for evolving a family of software systems. However, this practice loses its effectiveness if not supported with valuable indicators that guide the derivation of new products. In this paper, we propose an approach to support the derivation of new product variants based on clone-and-own, by providing the possible scenarios in terms of operations to perform to accomplish the derivation. We generate a constraints system prior to a product derivation, to facilitate the software engineer selection of the suitable scenario and operations based on his preferences. In addition, we propose a cost estimation for each operation and respectively for each scenario, thus, a software engineer can rely on it as an additional parameter to achieve the derivation. The proposed scenarios and cost estimation are based on indicators retrieved after an automated identification of the mappings between the features implemented by the family of software products and the assets in which they are implemented. We preliminarily validate our approach on a case study where results show that the provided support can considerably reduce the amount of time and efforts that can be required to achieve a product derivation
Sur la voie d’un enseignement et d’un apprentissage autres : de l’intérêt des études globales
No full textInternational audienceDistribution électronique Cairn.info pour De Boeck Supérieur. © De Boeck Supérieur. Tous droits réservés pour tous pays. La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit