Latest articles

We blend the corporate governance and corporate taxation literature streams to study the association between board, abreast CEO characteristics, and effective corporate tax rate. We have tried to sweep a broad brush over a large number of different econometric techniques that are relevant to the…

Mobile commerce or M-commerce can be seen as transactions made using mobile devices such as cellular phones and other mobile devices including tablet PCs.  Advancements in mobile technologies and the availability of low cost mobile devices triggered the opportunities for mobile commerce. In recent years,…

A whole range of organisations use the MS Office package on different levels of their internal structure, either directly or as ITC support. The package includes the MS Excel spreadsheet processor. Excel is mostly used where the deployment of stronger tools such as SQL or…

The objective of this study is to research suicide rates in Turkey for the period 2002-2011 for both males and females by using spatial statistical methods and mapping analysis. The results of the analyses show that the suicide mortality rates in Turkey are higher among…

Government e-procurement initiatives have the potential to transform local institutions, but few studies have been published of strategies for implementing specific e-procurement tools, particularly involving procurement by a foreign government adapting to local culture in the Middle East/North Africa (MENA).  This case describes procurement at…

Technology acceptance model is widely adopted and used in different aspects of technology research. We adopt TAM model in special social environment in Kuwait. The smart phones technology controls the majority of the Kuwaiti mobile sector. Hence, our study focus on the social aspect of…

The purpose of this research is to discuss the territorial marketing and analyze its application to the city of Tangier. Our approach was, firstly, to seize the regional marketing effort of Tangier in its temporal dynamics (Past-present-future) and, secondly, to decline this marketing: marketing to…

The paper aims at defining innovation strategies, through the use of patent data, as the combination of five elements: patent applications, body of knowledge, patent scope, technological strategy and technological focalization/differentiation. Furthermore, the proclivity of companies to open up their innovation processes is evaluated through…

In France, graduates of business or engineering schools and university graduates represent a population of managers with potential or with high potential. That is why the study of this population is an important issue for companies. First of all, we need to recall the situation…

In the present article, the authors aim to highlight the importance of turning into monetary units the action program of the mines, as they are currently facing a major problem regarding the maintaining of a balance between their expenses and incomes, because the expenses for…