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on MENA - Middle East and North Africa |
| By: | Uri Dadush; Yana Myachenkova |
| Abstract: | This paper was produced with the financial support of Compagnia di San Paolo. The trade agreements that the European Union has with North African countries – with Algeria, Egypt, Morocco and Tunisia – are often seen as having delivered disappointing results since they came into force during the 2000s. The four North African countries have seen insufficient growth in their exports to the EU, and have undergone only limited diversification. In the meantime, the EU’s exports to North Africa have grown quite rapidly. Economic growth in North Africa has been well short of what is needed to reduce chronic under-employment, especially of young people. The EU trade agreements with North Africa could generate additional, large benefits if they either directly led to or at least incentivised behind-the-border reforms to make the North African countries more competitive in international markets. Though this reform is the responsibility of the governments of North African countries, the EU could provide stronger incentives to improve the business environment. Meanwhile, in agriculture, were the North African countries able to compete with the EU on an even playing field, agriculture’s share of domestic value-added would almost certainly be significantly larger and rural poverty correspondingly lower than at present. Nevertheless, the agreements have been judged too harshly. They helped generate large amounts of trade, though not enough was done on the domestic front to derive the maximum benefit from them. Moreover, the domestic and international environment has been unfavourable, impeding North Africa’s progress. Over much of the relevant period, the EU grew sluggishly, and North African countries faced sharply increasing competition on European markets from China and the eastern Europe countries that joined the EU in 2004 and after. Generally, countries that acceded to the EU have done much better than the countries of North Africa. While the countries of North Africa are not EU candidates, there is much that they and the EU can learn from the example of the former accession countries in terms of how a new generation of trade agreements between the EU and North Africa could be deeper and more comprehensive than currently, and could be accompanied by increased aid for trade. |
| Date: | 2018–11 |
| URL: | http://d.repec.org/n?u=RePEc:bre:polcon:28517&r=ara |
| By: | Lambarraa, F.; Elyoubi, H. |
| Abstract: | Origin labelling is one of the most important strategy in the Green Morocco Policy with which the Moroccan government aims to support the marketing of domestically produced food and then improves the income of smallholder farmers. This study analyses this strategy using a market comparison between two products, a PGI labelled product Clementine of Berkane and a non-labelled product Cherries of Sefrou-Ifrane. A survey with 500 consumers was conducted in 2016. Using the Analytical Hierarchy Process methodology, we study the Moroccan consumer preferences and compare the hierarchy of different attributes and sub-attributes of both products. We evaluate the importance of the origin and the visibility of the new established quality sign of origin in the Moroccan market. Results show the importance of origin and the intrinsic characteristics of the product when Moroccan consumers purchase both products. The hierarchy obtained by the AHP for the Clementine of Berkane shows that the high juicy content , Origin and the PGI are the most important attributes for Moroccan consumers. While for Cherries of Sefrou-Ifrane, Origin and the attribute Juicy-soft fruit are the most important attributes. The visibility of the quality sign of origin still limited in the Moroccan market comparing to other product attributes. Acknowledgement : |
| Keywords: | Marketing |
| Date: | 2018–07 |
| URL: | http://d.repec.org/n?u=RePEc:ags:iaae18:277175&r=ara |
| By: | Soheir Tarek (Faculty of Management Technology, German University in Cairo); Hebatallah Ghoneim (Faculty of Management Technology, German University in Cairo) |
| Abstract: | Foreign Direct Investment (FDI) is usually considered an important catalyst for economic growth in developing countries. FDI plays an important role in transferring technology from developed to emerging economies, it also stimulates domestic investments and enhances human as well as physical capital in the host countries. This paper also aims at identifying the effect of FDI on the Egyptian economy. The analysis is carried out using an OLS regression model with three variables. Time series data for FDI inflows, gross capital formation (GCF) and labor force (LF) were gathered for Egypt over the period 1990-2014. After gathering the results of both the single and multiple regressions, some policy recommendations are suggested to enhance and maximize the effect of FDI on economic growth in Egypt. |
| Keywords: | Economic Growth, Egypt, Developing countries, Foreign Direct Investment |
| JEL: | F21 F43 O40 O55 |
| Date: | 2018–09 |
| URL: | http://d.repec.org/n?u=RePEc:guc:wpaper:49&r=ara |
| By: | GUIRA AMOR (Université Mohammed Seddik Ben Yahya -Jijel) |
| Abstract: | The objective of this paper, is to highlight the reality of the audit expectation gap between auditors and beneficiaries of the audit services, in Algeria, and determinate the reasons of this phenomenon and its effects, in order to provide possible solutions to narrow this gap, because it?s final elimination is impossible. To achieve the objective of this research we refer to the literature research realized in this subject in some developed and developing countries, Extracting and analyzing their results, for to develop an integrated theoretical framework to understand and address this phenomenon. We also distributed two questionnaires survey to the both ends of the gap (auditors and users of audit services) to gather data, the data collected were analyzed using the SPSS program. As a result, we concluded that audit expectation gap exist strongly by its two components (reasonableness gap, performance gap) in Algeria. |
| Keywords: | audit, audit expectation gap, reasonableness gap, performance gap, Algeria. |
| JEL: | M42 |
| Date: | 2018–11 |
| URL: | http://d.repec.org/n?u=RePEc:sek:iacpro:8109749&r=ara |
| By: | Dr. Hanan AlMazrouei (United Arab Emirates) |
| Abstract: | International workforce mobility is worldwide. Expatriates bring skills and new perspectives that can enhance organizational performance. Dealing positively with these workers is important to improve their performance, particularly given the risk of maladjustment they may experience from a new culture.The purpose of this study is to (a) determine the influences contributing to expatriate adjustment in the UAE, (b) ascertain constructive influences such as social networking, work and life satisfaction, and personal growth, and undesirable influences such as stress and adjustment issues, and (c) identify how employers and communities can better support expatriates.We will produce two versions of the findings. The first will be an extended version containing interview summaries, survey results and conclusions based on our hypotheses. The second will take the form of an executive summary useful to practitioners, and containing recommendations for expatriates, HR professionals and related personnel. This summary will assist organizations to better understand the experiences of expatriates, enabling the introduction of better supporting frameworks.In summary, we will use our findings and recommendations to develop awareness of the issues expatriates face and encourage more effective use of the resources and perspectives they bring. For example, the results of this study may be useful as a counterpoint to the policy of Emiratization which seeks to limit the hiring of foreign workers, even those with valuable skills, knowledge or experience. Expatriates in the UAE or other Middle Eastern nations and prospective expatriates, managers and HR practitioners in organizations employing expatriates, UAE government policy developers and community leaders will all find the outcomes of this study beneficial.The study is quantitative in nature, employing between 350 and 550 questionnaires. Intended participants, to be selected by random sampling, would be targeted based on their non-Arab background, language difficulties, and their length of tenure in their UAE organization. A pilot survey of approximately 50 to 75 questionnaires will be used to improve the research instrument?s validity and reliability. Government representatives will be included as they are the intended beneficiaries of this research, thus enhancing the possibility of including in government policy the insights gained. Various media platforms such as websites can be used to disseminate the results to potential expatriates and their employers as a component of the outreach program. University facilities will be use to conduct the study. This research will be strengthened through gaining feedback at conferences within the next two years, with a view to subsequently publishing the findings. |
| Keywords: | Expatriate, adjustment, UAE |
| JEL: | M16 |
| Date: | 2018–11 |
| URL: | http://d.repec.org/n?u=RePEc:sek:iacpro:7308720&r=ara |
| By: | A. Elif Posos Devrani (Turkish-German University) |
| Abstract: | When we look at the starting point of media literacy, we see that it is aimed to gain or improve the ability to reach, analyze, evaluate and transmit the message as part of the education given to children and youth. However, ever-changing digital communication technologies has made the new media as important as the traditional media. Therefore, theoretical and empirical studies in the field of media literacy are expanding to include new media. In addition, when looking at past studies, it can be seen that media literacy studies mostly focused on children and young people. On the other hand, middle age and elderly media users have not been the priority on action plans regarding media literacy in Turkey. In this article, it is aimed to review the previous and ongoing media literacy education perspectives in Turkey and determine the threads, opportunities and potentials of different approaches for different generations. |
| Keywords: | media literacy, new media literacy, digital generations |
| JEL: | D83 |
| Date: | 2018–11 |
| URL: | http://d.repec.org/n?u=RePEc:sek:iacpro:7310015&r=ara |
| By: | Ahmed Atef Oussii (DEFI - ESSECT); Neila Taktak Boulila (DEFI - ESSECT) |
| Abstract: | This paper aims to test the impact of formal and informal interactions between audit committee (AC) and internal audit function (IAF) on the implementation of internal audit report recommendations. To do so, this study relies on a questionnaire survey of chief audit executives (CAEs) from Tunisian listed companies. Findings show that perceptions of implementing internal audit report recommendations are positively associated with auditor frequent meetings between the AC and internal auditors, the AC involvement in reviewing the internal audit program and processes, the AC involvement in the appointment of the CAE and informal meetings between AC chair and the CAE. |
| Abstract: | L'objectif de ce papier est d'analyser l'impact de ces interactions formelles et informelles entre la fonction d'audit interne et le comité d'audit sur la mise en œuvre des recommandations du rapport d'audit interne. Les tests portent sur 159 observations parmi les entreprises tunisiennes cotées (période 2013-2015). Les analyses multivariées montrent que la mise en œuvre des recommandations du rapport d'audit interne augmente avec l'ampleur de plusieurs formes d'interactions formelles et informelles entre le comité d'audit et la fonction d'audit interne. |
| Keywords: | Audit committee,internal audit function,internal audit report,formal and informal processes,Audit interne,comité d’audit,interactions formelles,échanges informelles,rapport d’audit interne |
| Date: | 2017–05–30 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-01907491&r=ara |
| By: | Can ÖztÜrk (Çankaya University) |
| Abstract: | This research focuses on the financial reporting standards for non-publicly accountable entities. In this context, the draft financial reporting standard of Turkey compared with the financial reporting standard of the United Kingdom (FRS 102) in terms of the essential accounting policies. The findings of the research indicate that these two financial reporting standards are under the influence of the directive of the European Union (2013/34); however, financial reporting standard of Turkey is not in compliance with the international practice on important accounting policies (revenue recognition, and borrowing costs) compared to the financial reporting standard of the United Kingdom and it is conservative. |
| Abstract: | Cette recherche dépende des normes d'information financière pour les entités qui n'ont pas de responsabilité publique. Dans ce contexte, l'exposé-sondage de la norme d'information financière de la Turquie a été comparée avec la norme d'information financière du Royaume-Uni (FRS 102) au point de vue des méthodes comptables essentielles. Les constats de cette recherche montrent que tous les deux règlements sont sous l'influence de la directive de l'Union Européenne (2013/34) mais la norme d'information financière de la Turquie n'est pas conforme à la pratique internationale sur les méthodes comptables importantes (la comptabilisation du produit des ventes et des coûts d'emprunts) en comparaison avec la norme d'information financière du Royaume-Uni et elle est conservative. |
| Keywords: | financial reporting standard,public accountability,Turkey,United Kingdom,norme d’information financière,responsabilité publique,Turquie,Royaume-Uni |
| Date: | 2017–05–30 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-01907606&r=ara |
| By: | Abdallah Mohammed (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes - IUML - FR 3473 Institut universitaire Mer et Littoral - UM - Le Mans Université - UA - Université d'Angers - UN - Université de Nantes - ECN - École Centrale de Nantes - UBS - Université de Bretagne Sud - IFREMER - Institut Français de Recherche pour l'Exploitation de la Mer - CNRS - Centre National de la Recherche Scientifique) |
| Abstract: | The aim of this article is to present a literature review of Arabic-speaking research on management control tools and practices. 112 studies published in twenty-three Arabic journals between1991 and 2016 were analyzed to identify the control tools and practices studied, the methodologies and theories used. This quantitative analysis shows the variety of tools studied with the predominance of Balanced Scorecard, the ABC method and the diversity of the treated problems but with a focus on the adoption, application, use and roles of tools and practices. Qualitative analysis enables to identify some determinants, roles assigned to tools and practices, and many barriers to the diffusion and use of these tools. |
| Abstract: | L'objectif de cet article est de présenter une revue de littérature des recherches arabophones sur les outils et pratiques de contrôle de gestion. 112 études publiées dans vingt-trois revues arabes pendant la période (1991-2016) ont été analysées afin d'identifier les outils et pratiques de contrôle étudiés, les méthodologies et théories mobilisées. Cette analyse quantitative montre la variété des outils étudiés avec la prédominance de Balanced Scorecard, de la méthode ABC et la diversité des problématiques traitées mais avec une focalisation sur l'adoption, l'application, l'utilisation et les rôles des outils et pratiques. L'analyse qualitative permet d'identifier certains déterminants, les rôles assignés aux outils et pratiques et de nombreux obstacles limitant la diffusion et l'utilisation de ces outils. |
| Keywords: | Management control,management accounting,Arab world,literature review,Contrôle de gestion,comptabilité de gestion,monde arabe,revue de littérature. |
| Date: | 2017–05–30 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-01907420&r=ara |