Search results

The purpose of this research is to study the impact of talent management practices on organizational resilience in Tunisian firms in times of the sanitary crises due to COVID-19.

A hypothetico-deductive approach is adopted. First, it is hypothesized that four talent management practices positively affect organizational resilience. Then, the hypotheses were tested by using quantitative methods. Data were collected through questionnaires and analyzed with PLS-SEM techniques.

Results show that talent identification positively affects organizational resilience operationalized through the three dimensions of agility, integrity and robustness. Talent development and talent succession planning positively influence the firms' agility only, whilst talent retention had no effect on the three organizational resilience dimensions.

The findings of this research may be helpful for human resources managers to recognize among talent management practices those that are mostly associated with organizational resilience and its dimensions. This could help them revise some talent management practices and implement those that are lacking to ensure strong and resilient firms, especially in a context characterized by the occurrence of crises of different natures.

The literature review showed that talent management practices and organizational resilience relationships are understudied. This research empirically highlights the relevance of the linkage between them. It contributes to the rare existent works by identifying a significant effect of talent identification on all organizational resilience dimensions and a positive effect of talent development and succession planning on agility.

The purpose of this paper is to investigate the relationship between strategic human resource management (SHRM) practices and organizational resilience in a Tunisian democratic transition context. It is hypothesized that five SHRM practices influence three organizational resilience dimensions.

The research design is based on a deductive approach. The relations were checked over two periods by using quantitative methods. Questionnaires were addressed to top managers of resilient Tunisian companies. The hypotheses were verified after.

Results showed that SHRM practices affect the resilience dimensions. Analysis showed that SHRM practices enhance the robustness of firms, especially in the second period, and significantly influence agility and integrity.

Managers can use these findings to develop targeted actions in HRM to enhance a specific resilience dimension. They can make better decisions based on knowledge surrounding the precise effects of SHRM practices on resilience dimensions.

The authors highlighted the role of SHRM in developing organizational resilience. Gaps were noticed in the organizational resilience literature. This research is among the rare studies that have investigated the linkage between SHRM practices and organizational resilience. By using quantitative methods and adopting a longitudinal perspective for analyzing data, it leads to better identify the evolution of the influence of SHRM practices on each resilience dimension over time.

This paper aims to focus on the intention to use of the Backstage game by teachers delivering entrepreneurship course at Tunisian public universities. A research model was developed based on a literature review of the variables that would affect the intention to use this game.

Data were collected by survey questionnaires, and a partial least square-structural equation model approach was adopted to analyze these data. Overall, the whole model was able to account for 61.3% of variance in the construct intention to use.

Results showed the relevance of both perceived behavioral control and teaching experience as the main determinants of the intention to use Backstage game. Positive and significant linkages were also found among perceived behavioral control, social influence and perceived ease of use. Moreover, it was found that perceived ease of use and social influence are significant determinants of perceived usefulness. Perceived usefulness and perceived enjoyment had significant effects on attitude towards intention to use this game.

To the best of the authors’ knowledge, this research represents the first empirical study to investigate among Tunisian university teachers their intention to use a serious game technology dedicated to making the entrepreneurship course more attractive.

The purpose of this paper is to investigate the effects of social network sites (SNS) overload on individual job performance and discontinuous usage intention.

Based on the Stressor-Strain-Outcome (SSO) framework, a research model was proposed and tested empirically. The partial least squares structural equation modeling (PLS-SEM) method was applied to data collected online through a questionnaire.

Findings highlighted that social overload is related positively to information overload and communication overload. Information overload affected only the perception of work overload, while communication overload was a significant stressor affecting work overload and dissatisfaction towards SNS. Although results revealed a positive relationship between these two strains, only dissatisfaction influenced job performance and discontinuous usage intention.

As much as SNS are a useful tool in the workplace, they can have significant drawbacks. Prior studies have investigated this dark side. However, they scantily explored the effects of SNS overload on both job performance and discontinuous usage intention. Moreover, the relationships between types of overload are understudied. This paper proposes an enrichment of the literature by validating a model of the relationships between information overload, communication overload and social overload, job performance and discontinuous usage intention. It extends prior research on SNS stressors and points out the communication overload as the main SNS stressor affecting strains in the workplace.

The purpose of this paper is to discuss accounting development in Tunisia, which is a developing North African country little known in the international accounting literature.

Methodologically, this paper is based on an exploratory approach. It uses the descriptive tradition of research by collecting and analyzing numerical and narrative data to identify and describe environmental factors that favor or hamper accounting development in Tunisia.

This paper indicates that Tunisian companies have been applying the Enterprise Accounting System (EAS) since 1996. This system, while keeping with the logic of a chart of accounts, represents a first attempt to harmonize with international accounting standards. Accounting harmonization in Tunisia is meant to support the strategy, launched in the early 1990s, to integrate the country into the globalization process. Accordingly, the EAS has helped to achieve macroeconomic benefits (public interests). However, it does not lead to the desired level of financial transparency (private interests), especially that of large companies. Currently, Tunisian Accounting Standards neither reflect the rapid evolution of business activity nor changes in international accounting standards. This unachieved harmonization has led some listed companies to comply with some International Financial Reporting Standards which are not included in the EAS.

The unachieved harmonization in Tunisia is mainly related to the political system, taxation factors, the legal system, the weak state of corporate governance and governmental control over standardization.

This paper provides insights into the problems of developing countries that harmonize with international standards to achieve public interests. These countries may encounter many difficulties in bringing their accounting standards up to date. These difficulties seem to be associated with environmental specificities. Accordingly, international standardization bodies and developing country regulators should take into account environmental factors which are determinant for the harmonization decision to succeed.

This paper contributes to the existing literature on accounting development in developing countries. It implies that recent accounting development, as it is designed in Tunisia, is better suited to the needs of small businesses. Large companies would be compelled to complement local generally accepted accounting principles by standards they choose, voluntarily, among international standards.

This study aims to examine the relationship between corporate governance mechanisms, namely, board independence, board size and gender diversity, and the extent of corporate social responsibility (CSR) disclosure for companies listed on the Saudi stock exchange.

Data has been extracted from the annual reports of a sample of 67 companies listed on the Saudi Stock Exchange during the period 2014–2019. Three panel data techniques have been used to investigate the association between governance variables and the extent of CSR disclosures after statistically controlling the effects of the size, leverage and profitability of the companies.

The results of this study indicate that board independence and board size have positive and significant associations with the extent of CSR disclosures. However, the study finds that the percentage of female representation on the board has a positive effect on the extent of CSR disclosure, but that this effect is not statistically significant.

The results of this study are limited to the context in which the study was conducted, which is the Saudi stock exchange during the period 2014–2019, and then the generalization of the results may be limited to listed companies operating in a similar social and economic context. Also, the data sources in this study were limited to the annual reports of companies only.

The results of this study provide some indications for policymakers in Saudi Arabia to take what is necessary to promote corporate governance mechanisms and, therefore, enhance CSR practices.

This study contributes to the literature on CSR by providing empirical evidence on the impact of corporate governance mechanisms on the extent of CSR disclosure from one of the developing countries, which is Saudi Arabia.

The purpose of this study was designed to investigate anise oil and geranium oil to amend body weight, serum bile acid and vitamin D, and liver histology in depressed rats.

Eighty male albino rats were divided into normal and depressed rats. Normal rats (40 rats) were divided into four equal groups: control, venlafaxine drug, anise oil and geranium oil groups. Depressed rats (40 rats) were divided into four equal groups: depressed rats, depressed rats + venlafaxine drug, depressed rats + anise oil and depressed rats + geranium oil groups. Body weight, food consumption and water intake were detected. Animal behavior, cerebral cortex and hippocampus neurotransmitters, serum bile acid and vitamin D and liver histology were also investigated in this study.

Body weight (117 ± 7.6 g), food consumption (5.6 ± 1.4 g/day) and water intake (8.7 ± 1.2 ml/day) were significantly decreased (p < 0.001) in depression compared to body weight (153 ± 7.6 g), food consumption (12.7 ± 1.6 g/day) and water intake (15.3 ± 1.6 ml/day) in control. Animal behavioral tests, e.g. sucrose preference (48.8 ± 1.5) test, distance traveled (70.0 ± 16.3), center square entries (0.20 ± 0.10), center square duration (52.18 ± 11.9), tail suspension (54.70 ± 2.9 s) test and forced swimming (134.4 ± 5.5 s) test were significantly decreased (p < 0.001) in depression compared to sucrose preference (89.2 ± 1.7) test, distance traveled (226 ± 90.1), center square entries (1.4 ± 1.8), center square duration (3.6 ± 2.0), tail suspension (19.3 ± 2.1 s) test and forced swimming (83.7 ± 3.6 s) test in control. Cerebral cortex and hippocampus areas neurotransmitters such as serotonin (7.4 ± 1.7 and 1.2 ± 0.54 pg/g tissue), dopamine (6.3 ± 1.5 and 0.86 ± 0.07 pg/g tissue), norepinephrine (8.1 ± 1.7 and 1.4 ± 0.41 pg/g tissue) and gamma aminobutyric acid (GABA) (1.3 ± 0.41 and 0.08 ± 0.04 µmole/g tissue), serum bile acid (46.8 ± 3.5 µmole/L) and vitamin D (1.3 ± 0.37 ng/ml) were significantly decreased (p?0.001) in depression compared to cerebral cortex and hippocampus areas neurotransmitters such as serotonin (16.8 ± 2.1 and 4.0 ± 1.4 pg/g tissue), dopamine (15.7 ± 2.0 and 1.8 ± 0.49 pg/g tissue) norepinephrine (18.2 ± 2.3 and 3.8 ± 1.3 pg/g tissue) and GABA (2.7 ± 0.62 and 0.16 ± 0.06 µmole/g tissue), serum bile acid (90.5 ± 4.3 µmole/L) and vitamin D (2.7 ± 0.58 ng/ml) in control. Depression induced injury to hepatic tissues. Oral supplementation with anise oil and geranium oil ameliorated body weight, serum bile acid and vitamin D and liver histology in depressed rats.

Depression treatment persists for a long time, so the search for a new herbal treatment is of concern due to available sources, cheap and no side effects of herbal plants. Anise oil and geranium oil improved body weight, food consumption, water intake, animal behavioral tests, cerebral cortex and hippocampus areas neurotransmitters, serum bile acid and vitamin D and liver histology in depression.

The purpose of this paper is to check the geranium oil and anise oil effect to inhibit inflammation in brain cerebral cortex and hippocampus areas in depression.

Depression defined as psychiatric disease and chronic mild stress (CMS) model a well-known animal model of depression that represented major symptoms occurred in human depression. Geranium oil and anise oil selected for such a study to check their anti-inflammatory effect in brain tissues in depressed animal model.

The brain cerebral cortex and hippocampus neurotransmitters serotonin, dopamine, norepinephrine, gamma aminobutyric acid (GABA) and interleukin (IL)-10 significantly decreased (p < 0.001) while brain cerebral cortex and hippocampus IL-1ß, IL-6, tumor necrosis factor-alpha (TNF-α) and Ki-67 levels significantly increased (p < 0.001) in CMS rats compared to control. The oral intake of venlafaxine drug, anise oil and geranium oil significantly increased (p < 0.001) serotonin, dopamine, norepinephrine, GABA and IL-10 while significantly decreased (p < 0.001) IL-1ß, IL-6, TNF-α and Ki-67 levels to approach normal levels in brain cerebral cortex and hippocampus areas compared with CMS rats.

Antidepressants used in depression treatment but these drugs are either too expensive or had side effects. Folklore and complementary medicine used in different diseases treatment due to cheap and available source. Geranium oil and anise oil had anti-inflammatory effect in brain cerebral cortex and hippocampus areas in CMS rats.