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تقييم دور مؤسسات التمويل الاصغر في تقليل حدة الفقر ومعدل البطالة في السودان (2007-2016) محمد علي علي

تناولت الورقة تقييم دور مؤسسات التمويل الاصغر في تقليل حدة الفقر ومعدل البطالة في السودان (2007-2016)

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A proposal of a microcredit granting model for the microfinance associations in Tunisia, زهير علي ميغري / رئيس قسم المحاسبة

This article is devoted to the analysis of the factors related to the micro-loan risk in microfinance which are conceived by the micro-borrowers. In this regard, this analysis involves the use of a set of representative and fundamental variables in our research. Such variables are the socio-economic and socio-demographic features specific to the micro-borrowers, which are expected to have an impact on the repayment delay, using the scoring models introduced to assess the quality of the micro- borrowers’ risk.

At the empirical level, this study is based on both a survey and a logistic regression of an econometric model containing these features and showing their impact on the repayment delay in the Tunisian Micro-Credit Associations (AMCs).

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Externalités technologiques horizontales et verticales et différenciation des produits dans le cas Tunisie زهير علي ميغري / رئيس قسم المحاسبة

Le présent papier se propose d’analyser les retombées des externalités technologiques qu’elles soient horizontales (intra-sectorielles) ou verticales (intersectorielles) sur l’étendue de la différenciation des produits, et ce en nous basant sur un panel de six secteurs manufacturiers couvrant la période 1988-2012, et en nous focalisant sur le cas spécifique de la Tunisie. Les estimations sur données tunisiennes montrent que les externalités technologiques nationales exercent un effet positif uniquement sur la différenciation horizontale et que les externalités technologiques étrangères, ont un effet positif sur la différenciation des produits lorsqu'elles sont de type intersectoriel et transmises par les flux de brevets et d'importations.

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Gouvernance dans le secteur de la microfinance et retard de remboursement, زهير علي ميغري / رئيس قسم المحاسبة
The financing of SME in the south-west of Tunisia: Between the current potentiel and the challenges to be overcome زهير علي ميغري / رئيس قسم المحاسبة

Despite the substantial interest in the social capital paradigm as external ressources in the profit of SME (Small Medium Entreprise), a relatively limited number of empirical research has been done on this topic either in developed or developing coutries (like Tunisia). This observation is in contradiction with the importance of relational capital as financial ressources for SME business in these countries. Most entrepreneurs are subject to the influence of their relationnal capital and the inherent dynamics of social relationship for the access to the financing of their business. The current research specifically and directly investigates the role of the entrepreneur’s social capital in the financing of SME businesses in the South-Western region of Tunisia. It aims at answering the following questions: What is the place (role) of social relationships in the financing of the SME? What are the challenges to be surmounted?

A conceptul framework was developed for this purpose to sum-up the various hypotheses of the research. This framework was then tested in a sample of 50 entrepreneurs. Though results indicate at first a positive influence of the social capital on access to ressource financial, they also show that there are challenges that have to be surmounted.

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The determinants of the social responsibility of family SMES in Tunisia, زهير علي ميغري / رئيس قسم المحاسبة

This paper aims to study the impact of the characteristics of the family SMES on the strategy of the Corporate Social Responsibility (CSR) family. The review of the literature shows that the social network has a positive effect but low on the social responsibility of the business. However, the conservatism has a negative effect on the social responsibility of the business. The age of the enterprise has a positive effect on the social responsibility of the business. The data have been collected from 141 family businesses and non-Tunisian family in 2012. The results obtained allow to highlight the role of the social network in the adoption of the strategy of social responsibility within the family business. Similarly, the results have shown the variable conservatism to a negative impact is statistically significant on CSR through the variable Knowledge of CSR. Finally, the age of the enterprise has no significant impact on the CSR strategy.             

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The Corporate Social Responsibility of Family SMES: An Exploratory Study Based on the Development of Knowledge زهير علي ميغري / رئيس قسم المحاسبة

This paper aims to study the impact of the characteristics of the family SMES on the strategy of the Corporate Social Responsibility (CSR) family. The review of the literature shows that the social network has a positive effect but low on the social responsibility of the business. However, the conservatism has a negative effect on the social responsibility of the business. The age of the enterprise has a positive effect on the social responsibility of the business. The data have been collected from 141 family businesses and non-Tunisian family in 2012. The results obtained allow to highlight the role of the social network in the adoption of the strategy of social responsibility within the family business. Similarly, the results have shown the variable conservatism to a negative impact is statistically significant on CSR through the variable Knowledge of CSR. Finally, the age of the enterprise has no significant impact on the CSR strategy.             

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The financial structure of the Tunisian listed businesses: an application on Panel Data زهير علي ميغري / رئيس قسم المحاسبة

This article aims to analyze the financial structure of the Tunisian listed companies in the stock exchange of Tunis (BVMT). The study focuses on 26 companies observed over a period of 6 years. Three representations of the behavior of funding are tested: The first considers that the firms implement a policy of debt with an objective of debt ratio target; the second presupposes the existence of a hierarchy of funding and divvies the existence of target ratio. The third assumes that firms issuing shares when market conditions are favorable and redeemed otherwise in the opposite case. The statistical tests validate more the first approach. In fact, the choice of financing of Tunisian businesses confirms the greatest explanatory power of an analysis based on the existence of a debt ratio target.

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Entrepreneurial Competitive Intelligence between Uppsala Model and Born Global Theories in the case of North African SMEs زهير علي ميغري / رئيس قسم المحاسبة

This paper aims to analyze the effects of entrepreneurial competitive intelligence on the process of internationalization of 300 North African SMEs.  Our contribution lies in enriching the Uppsala model regarding the relationship between internationalization and the information process related to entrepreneurial competitive intelligence. We will try in this paper to prove that this internationalization is rather dependent on the decision process related to entrepreneurial competitive intelligence. Therefore, the originality of this paper lies in the attempt to better understand theoretically and empirically the specificities of the concept related to entrepreneurial competitive intelligence, and its effects on the process of internationalization based on export intensity. Our results show that the competitive position of  North African SMEs is strongly dependent on the entrepreneurial competitive intelligence approach because it includes essential additional actions which refer not only to a defensive attitude but also and potentially to entrepreneurial orientation.

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The degree of Home Bias in the holding of share portfolio: case of American investors زهير علي ميغري / رئيس قسم المحاسبة

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