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- : financing, investment, green investment, sustainable development, environment 1
- : gouvernance, compétitivité, principes de gouvernance . 1
- : المكلف بالضریبة، الإدارة الضریبیة ، حقوق المكلف بالضریبة ، الحمایة القانونیة للمكلف بالضریبة 1
- A. Beam; B. Computational modelling; Advanced composite materials , Porosity, C Advanced beam theory, D buckling response , E Free vibration 1
- A. Poutre ; B. modélisation numérique ; matériaux composites avancés ,Porosité C Théorie des poutres avancé, D. comportement au flambage, E. vibration libre 1
- AAOIFI, Islamic financial accounting standards, financial statements, disclosure and transparency 1
- Acanthus mollis, phytochemical study, polyphenols, antioxidant activity. 1
- According to banks from emerging countries exactly from GCC countries covering the whole period from 2000 to 2013, the objective of this thesis is firstly, to investigates whether the use of derivatives instruments makes banks reducing their systematic risks. Secondly, if the increase in performance indexes tends to decrease the use of derivatives instruments, in addition, knowing the effect of the off-balance sheet on derivatives use, and finally, the effect of macro-economic variables on derivatives use. The main results reveal that the use of derivative instruments decrease banks systematic risks, while the performance indexes effect is not obvious, it differ between a negative and a positive effect. However, banks use derivatives with the increase in off balance sheet to hedge from their risks. Finally, the rise of GDP does not give a safety feeling to managers of banks, so they tend to use derivatives to hedge, in addition, they use them also with the increase in inflation and unemployment rates for hedging purposes 1
- accounting disclosure ,the quality of the accounting information, the financial accounting system 1
- accounting education, the accounting profession, international education standards (IESs), professional accountants. Accounting education programs, admission criteria. 1
- acculturation, bilinguisme, biculturalisme, exil, quête d’identité. 1
- Actinobacteria, antibacterial activity, Streptomyces, antibiogram, pathogenic germs. 1
- Actinobacteria, Antibiotics, antifungals, antioxidants, isolation, fermentation, screening, extraction, antimicrobial activity. 1
- adolescents, nutritional transition, obesity, fruits and vegetables, eating habits 1
- adolescents, nutritional transition, obesity, fruits and vegetables, eating habits. 1
- Adolescents, obesity, BMI, diet, eating habits 2
- adresse، accueil، emplois، questionnaire. 1
- Adsorption, épluchures d’orange, Bleu de méthylène. 1
- Adsorption, methylene blue, green coffee, coffee waste, activated carbon, Isothermal, Kinetic. 1
- advisory function, independent administrative authorities, economic control, opinions, recommendations, legislative authority, judicial authority, government 1