NobleBlocks
University of Sousse logo

University of Sousse

UniversitySousse, Sousse Governorate, Tunisia

Research output, citation impact, and the most-cited recent papers from University of Sousse (Tunisia). Aggregated across the NobleBlocks index of 300M+ scholarly works.

Total works
17.5K
Citations
317.0K
h-index
156
i10-index
7.8K
Also known as
University of SousseUniversité de Sousseجامعة سوسة

Top-cited papers from University of Sousse

A comprehensive review of Thermoelectric Generators: Technologies and common applications
Nesrine Jaziri, A. Boughamoura, Jens Müller, Brahim Mezghani +2 more
2019· Energy Reports848doi:10.1016/j.egyr.2019.12.011

Power costs increasing, environmental pollution and global warming are issues that we are dealing with in the present time. To reduce their effects, scientists are focusing on improving energy harvesting-based power generators. Thermoelectric generators (TEGs) have demonstrated their ability to directly convert thermal energy into an electrical one via the Seebeck effect. Also, they are environmentally friendly because they do not contain chemical products, they operate silently because they do not have mechanical structures and/or moving parts, and they can be fabricated on many types of substrates like silicon, polymers, and ceramics. Furthermore, TEGs are position-independent, present a long operating lifetime and are suitable for integration into bulk and flexible devices. This paper presents in-depth analysis of TEGs, starting by an extensive description of their working principle, types (planar, vertical and mixed), used materials, figure of merit, improvement techniques including different thermoelectric materials arrangement (conventional, segmented and cascaded), and used technologies and substrates types (silicon, ceramics and polymers). This manuscript also describes the exploitation of TEGs in various fields starting from low-power applications (medical and wearable devices, IoT: internet of things, and WSN: wireless sensor network) to high-power applications (industrial electronics, automotive engines, and aerospace).

Micro- and nano-plastics in edible fruit and vegetables. The first diet risks assessment for the general population
Gea Oliveri Conti, Margherita Ferrante, Mohamed Bannı, Claudia Favara +4 more
2020· Environmental Research795doi:10.1016/j.envres.2020.109677

Microplastics (MPs) represent a current public health concern since toxicity has not yet fully investigated. They were found in several foods, but to the best of our knowledge, at this time no data was reported for the edible vegetables and fruits. We focused on diet exposure aiming to evaluate the number and the size (<10 μm) of MPs in the most commonly consumed vegetables and fruits, in relation to their recommended daily intake too. MPs extraction and analysis were carried out using an innovative Italian methodology and SEM-EDX, respectively. Finally, we calculated the Estimated Daily Intakes (EDIs) for adults and children for each type of vegetal and fruit. The higher median (IQR) level of MPs in fruit and vegetable samples was 223,000 (52,600-307,750) and 97,800 (72,175-130,500), respectively. In particular, apples were the most contaminated fruit samples, while carrot was the most contaminated vegetable. Conversely, the lower median (IQR) level was observed in lettuce samples 52,050 (26,375-75,425). Both vegetable and fruit samples MPs levels were characterized by wide variability. The smallest size of MPs was found in the carrot samples (1.51 μm), while the biggest ones were found in the lettuce (2.52 μm). Both vegetable and fruit samples had size of the MPs characterized by low variability. We found the highest median level of MPs in samples purchased from the "fruiter 3" (124,900 p/g) and the lowest in those purchased in "supermarket" (87,600 p/g). The median size of the MPs had overlapping dimensions in all the purchase sites, with the exception of the samples purchased at the "shop at km zero 2″ which had slightly smaller size (1.81 μm). The highest adults' (4.62 E+05) and children's (1.41 E+06) EDIs are due the ingestion of apples, instead the lowest are due to the ingestion of carrots (adults: 2.96 E+04; children: 1.15 E+05). We hypothesized that the mechanism of uptake and translocation of MPs can be the same described and reported for carbon-nanomaterials. This may be a possible translocation route of MPs by environment to vegetables permitting, so, the translocation or uptake inside of their biological systems. Based on the results obtained it is urgent important to perform toxicological and epidemiological studies to investigate for the possible effects of MPs on human health.

From human writing to artificial intelligence generated text: examining the prospects and potential threats of ChatGPT in academic writing
Ismail Dergaa, Karim Chamari, Piotr Żmijewski, Helmi Ben Saad
2023· Biology of Sport724doi:10.5114/biolsport.2023.125623

Natural language processing (NLP) has been studied in computing for decades. Recent technological advancements have led to the development of sophisticated artificial intelligence (AI) models, such as Chat Generative Pre-trained Transformer (ChatGPT). These models can perform a range of language tasks and generate human-like responses, which offers exciting prospects for academic efficiency. This manuscript aims at (i) exploring the potential benefits and threats of ChatGPT and other NLP technologies in academic writing and research publications; (ii) highlights the ethical considerations involved in using these tools, and (iii) consider the impact they may have on the authenticity and credibility of academic work. This study involved a literature review of relevant scholarly articles published in peer-reviewed journals indexed in Scopus as quartile 1. The search used keywords such as "ChatGPT," "AI-generated text," "academic writing," and "natural language processing." The analysis was carried out using a quasi-qualitative approach, which involved reading and critically evaluating the sources and identifying relevant data to support the research questions. The study found that ChatGPT and other NLP technologies have the potential to enhance academic writing and research efficiency. However, their use also raises concerns about the impact on the authenticity and credibility of academic work. The study highlights the need for comprehensive discussions on the potential use, threats, and limitations of these tools, emphasizing the importance of ethical and academic principles, with human intelligence and critical thinking at the forefront of the research process. This study highlights the need for comprehensive debates and ethical considerations involved in their use. The study also recommends that academics exercise caution when using these tools and ensure transparency in their use, emphasizing the importance of human intelligence and critical thinking in academic work.

Radio link quality estimation in wireless sensor networks
Nouha Baccour, Anis Koubâa, Luca Mottola, Marco Zúñiga +3 more
2012· ACM Transactions on Sensor Networks624doi:10.1145/2240116.2240123

Radio link quality estimation in Wireless Sensor Networks (WSNs) has a fundamental impact on the network performance and also affects the design of higher-layer protocols. Therefore, for about a decade, it has been attracting a vast array of research works. Reported works on link quality estimation are typically based on different assumptions, consider different scenarios, and provide radically different (and sometimes contradictory) results. This article provides a comprehensive survey on related literature, covering the characteristics of low-power links, the fundamental concepts of link quality estimation in WSNs, a taxonomy of existing link quality estimators, and their performance analysis. To the best of our knowledge, this is the first survey tackling in detail link quality estimation in WSNs. We believe our efforts will serve as a reference to orient researchers and system designers in this area.

History of Cannabis and Its Preparations in Saga, Science, and Sobriquet
Ethan B. Russo
2007· Chemistry & Biodiversity600doi:10.1002/cbdv.200790144

Cannabis sativa L. is possibly one of the oldest plants cultivated by man, but has remained a source of controversy throughout its history. Whether pariah or panacea, this most versatile botanical has provided a mirror to medicine and has pointed the way in the last two decades toward a host of medical challenges from analgesia to weight loss through the discovery of its myriad biochemical attributes and the endocannabinoid system wherein many of its components operate. This study surveys the history of cannabis, its genetics and preparations. A review of cannabis usage in Ancient Egypt will serve as an archetype, while examining first mentions from various Old World cultures and their pertinence for contemporary scientific investigation. Cannabis historians of the past have provided promising clues to potential treatments for a wide array of currently puzzling medical syndromes including chronic pain, spasticity, cancer, seizure disorders, nausea, anorexia, and infectious disease that remain challenges for 21st century medicine. Information gleaned from the history of cannabis administration in its various forms may provide useful points of departure for research into novel delivery techniques and standardization of cannabis-based medicines that will allow their prescription for treatment of these intractable medical conditions.

Male Oxidative Stress Infertility (MOSI): Proposed Terminology and Clinical Practice Guidelines for Management of Idiopathic Male Infertility
Ashok Agarwal, Neel Parekh, Manesh Kumar Panner Selvam, Ralf Henkel +4 more
2019· The World Journal of Men s Health465doi:10.5534/wjmh.190055

a number of pathways, including interference with capacitation and possible damage to sperm membrane and DNA, which may impair the sperm's potential to fertilize an egg and develop into a healthy embryo. Adequate evaluation of male reproductive potential should therefore include an assessment of sperm OS. We propose the term Male Oxidative Stress Infertility, or MOSI, as a novel descriptor for infertile men with abnormal semen characteristics and OS, including many patients who were previously classified as having idiopathic male infertility. Oxidation-reduction potential (ORP) can be a useful clinical biomarker for the classification of MOSI, as it takes into account the levels of both oxidants and reductants (antioxidants). Current treatment protocols for OS, including the use of antioxidants, are not evidence-based and have the potential for complications and increased healthcare-related expenditures. Utilizing an easy, reproducible, and cost-effective test to measure ORP may provide a more targeted, reliable approach for administering antioxidant therapy while minimizing the risk of antioxidant overdose. With the increasing awareness and understanding of MOSI as a distinct male infertility diagnosis, future research endeavors can facilitate the development of evidence-based treatments that target its underlying cause.

Islamic and conventional banks' soundness during the 2007–2008 financial crisis
Khawla Bourkhis, Mahmoud Sami Nabi
2013· Review of Financial Economics447doi:10.1016/j.rfe.2013.01.001

Abstract The recent global financial crisis has induced a series of failure of many conventional banks and led to an increased interest in the Islamic banking business model. This paper attempts to answer empirically the following question: What was the effect of the 2007 – 2008 financial crisis on the soundness of Islamic banks and their conventional peers ? Using the Z‐score as an indicator of bank stability, our regression analysis (covering a matched sample of 34 Islamic Banks (IBs) and 34 conventional banks (CBs) from 16 countries) shows that there is no significant difference in terms of the effect of the financial crisis on the soundness of IBs and CBs. This finding reveals that IBs are diverging from their theoretical business model which would have allowed them to keep the same level of soundness even during the crisis.

Effective public health measures to mitigate the spread of COVID-19: a systematic review
Imen Ayouni, J. Maatoug, Wafa Dhouib, Nawel Zammit +3 more
2021· BMC Public Health436doi:10.1186/s12889-021-11111-1

BACKGROUND: In December 2019, a novel coronavirus (2019-nCoV) was recognized in Wuhan, China. It was characterised by rapid spread causing a pandemic. Multiple public health interventions have been implemented worldwide to decrease the transmission of the 2019 novel coronavirus disease (COVID-19). The objective of this systematic review is to evaluate the implemented public health interventions to control the spread of the outbreak of COVID-19. METHODS: We systematically searched PubMed, Science Direct and MedRxiv for relevant articles published in English up to March 16, 2021. We included quasi experimental studies, clinical trials, cohort studies, longitudinal studies, case-control studies and interrupted time series. We included the studies that investigated the effect of the implemented public health measures to prevent and control the outbreak of 2019 novel coronavirus disease (COVID-19). RESULTS: The database search using the predefined combinations of Mesh terms found 13,497 studies of which 3595 in PubMed, 7393 in Science Direct 2509 preprints in MedRxiv. After removal of the duplicates and the critical reading only 18 articles were included in this systematic review and processed for data extraction. CONCLUSIONS: Public health interventions and non-pharmaceutical measurements were effective in decreasing the transmission of COVID-19. The included studies showed that travel restrictions, borders measures, quarantine of travellers arriving from affected countries, city lockdown, restrictions of mass gathering, isolation and quarantine of confirmed cases and close contacts, social distancing measures, compulsory mask wearing, contact tracing and testing, school closures and personal protective equipment use among health workers were effective in mitigating the spread of COVID-19.

COVID-19 Home Confinement Negatively Impacts Social Participation and Life Satisfaction: A Worldwide Multicenter Study
Achraf Ammar, Hamdi Chtourou, Omar Boukhris, Khaled Trabelsi +4 more
2020· International Journal of Environmental Research and Public Health419doi:10.3390/ijerph17176237

Public health recommendations and governmental measures during the new coronavirus disease (COVID-19) pandemic have enforced numerous restrictions on daily living including social distancing, isolation, and home confinement. While these measures are imperative to mitigate spreading of COVID-19, the impact of these restrictions on psychosocial health is undefined. Therefore, an international online survey was launched in April 2020 to elucidate the behavioral and lifestyle consequences of COVID-19 restrictions. This report presents the preliminary results from more than one thousand responders on social participation and life satisfaction. Methods: Thirty-five research organizations from Europe, North-Africa, Western Asia, and the Americas promoted the survey through their networks to the general society, in 7 languages (English, German, French, Arabic, Spanish, Portuguese, and Slovenian). Questions were presented in a differential format with questions related to responses “before” and “during” confinement conditions. Results: 1047 participations (54% women) from Asia (36%), Africa (40%), Europe (21%), and others (3%) were included in the analysis. Findings revealed psychosocial strain during the enforced COVID-19 home confinement. Large decreases (p &lt; 0.001) in the amount of social activity through family (−58%), friends/neighbors (−44.9%), or entertainment (−46.7%) were triggered by the enforced confinement. These negative effects on social participation were also associated with lower life satisfaction (−30.5%) during the confinement period. Conversely, the social contact score through digital technologies significantly increased (p &lt; 0.001) during the confinement period with more individuals (+24.8%) being socially connected through digital technology. Conclusion: These preliminary findings elucidate the risk of psychosocial strain during the early COVID-19 home confinement period in 2020. Therefore, in order to mitigate the negative psychosocial effects of home confinement, implementation of national strategies focused on promoting social inclusion through a technology-based solution is strongly suggested.

Modulation of Adipokines and Cytokines in Gestational Diabetes and Macrosomia
Jean‐Marc Atègbo, Oussama Grissa, Akadiri Yessoufou, Aziz Hichami +4 more
2006· The Journal of Clinical Endocrinology & Metabolism405doi:10.1210/jc.2006-0980

CONTEXT/OBJECTIVE: Not much is known about the implication of adipokines and different cytokines in gestational diabetes mellitus (GDM) and macrosomia. The purpose of this study was to assess the profile of these hormones and cytokines in macrosomic babies, born to gestational diabetic women. DESIGN/SUBJECTS: A total of 59 women (age, 19-42 yr) suffering from GDM with their macrosomic babies (4.35 +/- 0.06 kg) and 60 healthy age-matched pregnant women and their newborns (3.22 +/- 0.08 kg) were selected. METHODS: Serum adipokines (adiponectin and leptin) were quantified using an obesity-related multiple ELISA microarray kit. The concentrations of serum cytokines were determined by ELISA. RESULTS: Serum adiponectin levels were decreased, whereas the concentrations of leptin, inflammatory cytokines, such as IL-6 and TNF-alpha, were significantly increased in gestational diabetic mothers compared with control women. The levels of these adipocytokines were diminished in macrosomic babies in comparison with their age-matched control newborns. Serum concentrations of T helper type 1 (Th1) cytokines (IL-2 and interferon-gamma) were decreased, whereas IL-10 levels were significantly enhanced in gestational diabetic mothers compared with control women. Macrosomic children exhibited high levels of Th1 cytokines and low levels of IL-10 compared with control infants. Serum IL-4 levels were not altered between gestational diabetic mothers and control mothers or the macrosomic babies and newborn control babies. CONCLUSIONS: GDM is linked to the down-regulation of adiponectin along with Th1 cytokines and up-regulation of leptin and inflammatory cytokines. Macrosomia was associated with the up-regulation of Th1 cytokines and the down-regulation of the obesity-related agents (IL-6 and TNF-alpha, leptin, and adiponectin).

Micro and Macro Determinants of Non-performing Loans
Ahlem Selma Messai, Fathi Jouini
2013· DergiPark (Istanbul University)387

In this study we tried to detect the determinants of non-performing loans for a sample of 85 banks in three countries (Italy, Greece and Spain) for the period of 2004-2008. These countries have faced financial problems after the subprime crisis on 2008. The variables used are macroeconomic variables and specific variables to the bank. The macroeconomic variables are included the rate of growth of GDP, unemployment rate and real interest rate with respect to specific variables opted for the return on assets, the change in loans and the loan loss reserves to total loans ratio (LLR/TL). After the application of the method of panel data, we found the problem loans vary negatively with the growth rate of GDP, the profitability of banks’ assets and positively with the unemployment rate, the loan loss reserves to total loans and the real interest rate.

Quality management practices and their impact on performance
Lassâad Lakhal, Fédérico Pasin, Mohamed Limam
2006· International Journal of Quality & Reliability Management332doi:10.1108/02656710610672461

Purpose This paper aims to explore the relationship between quality management practices and their impact on performance. Design/methodology/approach First, critical quality management practices are identified and classified in three main categories: management, infrastructure, and core practices. Then, a model linking these practices and performance is proposed and empirically tested. The empirical data were obtained from a survey of 133 Tunisian companies from the plastic transforming sector. Findings The results reveal a positive relationship between quality management practices and organizational performance. Moreover, the findings show a significant relationship between management and infrastructure practices. In addition, the results illustrate a direct effect of infrastructure practices on operational performance and of core practices on product quality. Research limitations/implications The conceptual model proposed and tested in this study can be used by researchers for developing quality management theory. In addition, this model may offer a flow chart to practitioners for effective quality management implementation. Originality/value The proposed model is the first one to distinguish the direct effects of infrastructure practices on performance from the indirect effects of these practices through the core practices. Besides, the use of path analysis method to study the direct and indirect relationships between quality management practices and their effect on performance dimensions.

Effects of a Back Squat Training Program on Leg Power, Jump, and Sprint Performances in Junior Soccer Players
Mohamed Souhaiel Chelly, Mourad Fathloun, Najet Chérif, Mohamed Ben Amar +2 more
2009· The Journal of Strength and Conditioning Research312doi:10.1519/jsc.0b013e3181b86c40

The aim of the present study was to investigate the effects of voluntary maximal leg strength training on peak power output (Wpeak), vertical jump performance, and field performances in junior soccer players. Twenty-two male soccer players participated in this investigation and were divided into 2 groups: A resistance training group (RTG; age 17 +/- 0.3 years) and a control group (CG; age 17 +/- 0.5 years). Before and after the training sessions (twice a week for 2 months), Wpeak was determined by means of a cycling force-velocity test. Squat jump (SJ), countermovement jump (CMJ), and 5-jump test (5-JT) performances were assessed. Kinematics analyses were made using a video camera during a 40-m sprint running test and the following running velocities were calculated: The first step after the start (V(first step)), the first 5 m (V(first 5 meters)), and between the 35 m and 40 m (V(max)). Back half squat exercises were performed to determine 1-repetition maximum (1-RM). Leg and thigh muscle volume and mean thigh cross-sectional area (CSA) were assessed by anthropometry. The resistance training group showed improvement in Wpeak (p < 0.05), jump performances (SJ, p < 0.05 and 5-JT, p < 0.001), 1-RM (p < 0.001) and all sprint running calculated velocities (p < 0.05 for both V(first step) and V(first 5 meters), p < 0.01 for V(max)). Both typical force-velocity relationships and mechanical parabolic curves between power and velocity increased after the strength training program. Leg and thigh muscle volume and CSA of RTG remained unchanged after strength training. Back half squat exercises, including adapted heavy loads and only 2 training sessions per week, improved athletic performance in junior soccer players. These specific dynamic constant external resistance exercises are highly recommended as part of an annual training program for junior soccer players.

Graph Neural Networks in Network Neuroscience
Alaa Bessadok, Mohamed Ali Mahjoub, Islem Rekik
2022· IEEE Transactions on Pattern Analysis and Machine Intelligence308doi:10.1109/tpami.2022.3209686

Noninvasive medical neuroimaging has yielded many discoveries about the brain connectivity. Several substantial techniques mapping morphological, structural and functional brain connectivities were developed to create a comprehensive road map of neuronal activities in the human brain -namely brain graph. Relying on its non-euclidean data type, graph neural network (GNN) provides a clever way of learning the deep graph structure and it is rapidly becoming the state-of-the-art leading to enhanced performance in various network neuroscience tasks. Here we review current GNN-based methods, highlighting the ways that they have been used in several applications related to brain graphs such as missing brain graph synthesis and disease classification. We conclude by charting a path toward a better application of GNN models in network neuroscience field for neurological disorder diagnosis and population graph integration. The list of papers cited in our work is available at https://github.com/basiralab/GNNs-in-Network-Neuroscience.

The relationship between tourism receipts, real effective exchange rate and economic growth in Tunisia
Mounir Belloumi
2010· International Journal of Tourism Research274doi:10.1002/jtr.774

Abstract The objective of this paper is to analyse the role of tourism in the Tunisian economic growth. We used a trivariate model of real gross domestic product (GDP), real international tourism receipts and real effective exchange rate to discuss the relationship between tourism and economic growth. By using annual data for Tunisia for the period of 1970–2007, our results reveal that there is a cointegrating relationship between tourism and economic growth. In addition, our results for the Granger causality test indicate that tourism has a positive impact on GDP growth unidirectionally. Copyright © 2010 John Wiley &amp; Sons, Ltd.

Prevalence of symptoms of asthma, rhinitis and eczema in 13‐ to 14‐year‐old children in Africa: the International Study of Asthma and Allergies in Childhood Phase III
N Aït-Khaled, Joseph Odhiambo, Neil Pearce, K.S. Adjoh +4 more
2007· Allergy251doi:10.1111/j.1398-9995.2007.01325.x

Phase I of the International Study of Asthma and Allergies in Childhood has provided valuable information regarding international prevalence patterns and potential risk factors in the development of asthma, allergic rhinoconjunctivitis and eczema. However, in Phase I, only six African countries were involved (Algeria, Tunisia, Morocco, Kenya, South Africa and Ethiopia). Phase III, conducted 5–6 years later, enrolled 22 centres in 16 countries including the majority of the centres involved in Phase I and new centres in Morocco, Tunisia, Democratic Republic of Congo, Togo, Sudan, Cameroon, Gabon, Reunion Island and South Africa. There were considerable variations between the various centres of Africa in the prevalence of the main symptoms of the three conditions: wheeze (4.0–21.5%), allergic rhinoconjunctivitis (7.2–27.3%) and eczema (4.7–23.0%). There was a large variation both between countries and between centres in the same country. Several centres, including Cape Town (20.3%), Polokwane (18.0%), Reunion Island (21.5%), Brazzaville (19.9%), Nairobi (18.0%), Urban Ivory Coast (19.3%) and Conakry (18.6%) showed relatively high asthma symptom prevalences, similar to those in western Europe. There were also a number of centres showing high symptom prevalences for allergic rhinoconjunctivitis (Cape Town, Reunion Island, Brazzaville, Eldoret, Urban Ivory Coast, Conakry, Casablanca, Wilays of Algiers, Sousse and Eldoret) and eczema (Brazzaville, Eldoret, Addis Ababa, Urban Ivory Coast, Conakry, Marrakech and Casablanca).

Evaluation of heat stress effects on production traits and somatic cell score of Holsteins in a temperate environment
Hedi Hammami, Jeanne Bormann, Naceur M’Hamdi, Hugo H. Montaldo +1 more
2013· Journal of Dairy Science247doi:10.3168/jds.2012-5947

This study was aimed to evaluate the degree of thermal stress exhibited by Holsteins under a continental temperate climate. Milk, fat, protein, and somatic cell count test-day records collected between 2000 and 2011 from 23,963 cows in 604 herds were combined with meteorological data from 14 public weather stations in Luxembourg. Daily values of 6 different thermal indices (TI) weighted in term of temperature, relative humidity, solar radiation, and wind speed were calculated by averaging hourly TI over 24h. Heat stress thresholds were first identified by a broken-line regression model. Regression models were thereafter applied to quantify milk production losses due to heat stress. The tipping points at which milk and protein yields declined were effectively identified. For fat yield, no valid threshold was identified for any of the studied TI. Daily fat yields tended to decrease steadily with increasing values of TI. Daily somatic cell score patterns were marked by increased values at both lowest and highest TI ranges, with a more pronounced reaction to cold stress for apparent temperature indices. Thresholds differed between TI and traits. For production traits, they ranged from 62 (TI(1)) to 80 (TI(3)) for temperature-humidity indices (THI) and from 16 (TI(5)) to 20 (TI(6)) for apparent temperature indices. Corresponding somatic cell score thresholds were higher and ranged from 66 (TI(1)) to 82 (TI(3)) and from 20 (TI(5)) to 23 (TI(6)), respectively. The largest milk decline per unit of mild, moderate, and extreme heat stress levels of 0.164, 0.356, and 0.955 kg, respectively, was observed when using the conventional THI (TI(1)). The highest yearly milk, fat, and protein losses of 54, 5.7, and 4.2 kg, respectively, were detected by TI(2), the THI index that is adjusted for wind speed and solar radiation. The latter index could be considered as the best indicator of heat stress to be used for forecast and herd management in a first step in temperate regions under anticipated climate changes.

Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality
Safa Gaaya, Nadia Lakhal, Faten Lakhal
2017· Managerial Auditing Journal239doi:10.1108/maj-02-2017-1530

Purpose The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms. Design/methodology/approach Based on a sample of 55 Tunisian listed companies from 2008 to 2013, the authors use GLS regression models estimated with robust standard errors, clustered at the firm level. Findings The results show that family ownership is positively associated with corporate tax avoidance practices, suggesting that families expropriate minority interests by extracting rents from tax-saving positions. These practices are less prominent after the 2011 Tunisian revolution, suggesting that the pressure from governments and non-governmental organizations against corruption and unethical behavior has increased after the revolution. However, the findings show that audit quality curbs the incentives of family firms to engage in aggressive tax positions, supporting the moderating effect of audit quality on the relation between family ownership and tax avoidance. Research limitations/implications These findings suggest that Tunisian family firms are likely to expropriate minority interests by extracting rents from tax-saving positions. However, in presence of high-quality audit, the relation turns negative, suggesting that external audit quality is an efficient corporate governance device that is likely to monitor family corporate decisions. Originality/value This paper extends previous research by investigating the moderating effect of external audit quality on the relation between tax avoidance and family ownership. It also examines tax avoidance by family firms in a unique setting: Tunisia, a transitioning economy subsequently to the 2011 revolution, where investors’ rights are weakly protected and the financial market is not well-developed as in more developed countries.

Chronic obstructive pulmonary disease mortality and prevalence: the associations with smoking and poverty—a BOLD analysis
Peter Burney, Anamika Jithoo, Bernet Kato, Christer Janson +4 more
2013· Thorax238doi:10.1136/thoraxjnl-2013-204460

BACKGROUND: Chronic obstructive pulmonary disease (COPD) is a commonly reported cause of death and associated with smoking. However, COPD mortality is high in poor countries with low smoking rates. Spirometric restriction predicts mortality better than airflow obstruction, suggesting that the prevalence of restriction could explain mortality rates attributed to COPD. We have studied associations between mortality from COPD and low lung function, and between both lung function and death rates and cigarette consumption and gross national income per capita (GNI). METHODS: National COPD mortality rates were regressed against the prevalence of airflow obstruction and spirometric restriction in 22 Burden of Obstructive Lung Disease (BOLD) study sites and against GNI, and national smoking prevalence. The prevalence of airflow obstruction and spirometric restriction in the BOLD sites were regressed against GNI and mean pack years smoked. RESULTS: National COPD mortality rates were more strongly associated with spirometric restriction in the BOLD sites (<60 years: men rs=0.73, p=0.0001; women rs=0.90, p<0.0001; 60+ years: men rs=0.63, p=0.0022; women rs=0.37, p=0.1) than obstruction (<60 years: men rs=0.28, p=0.20; women rs=0.17, p<0.46; 60+ years: men rs=0.28, p=0.23; women rs=0.22, p=0.33). Obstruction increased with mean pack years smoked, but COPD mortality fell with increased cigarette consumption and rose rapidly as GNI fell below US$15 000. Prevalence of restriction was not associated with smoking but also increased rapidly as GNI fell below US$15 000. CONCLUSIONS: Smoking remains the single most important cause of obstruction but a high prevalence of restriction associated with poverty could explain the high 'COPD' mortality in poor countries.

Drug-induced hyperuricaemia and gout
Chaker Ben Salem, Raoudha Slim, Neila Fathallah, Houssem Hmouda
2016· Lara D. Veeken218doi:10.1093/rheumatology/kew293

Hyperuricaemia is a common clinical condition that can be defined as a serum uric acid level >6.8 mg/dl (404 µmol/l). Gout, a recognized complication of hyperuricaemia, is the most common inflammatory arthritis in adults. Drug-induced hyperuricaemia and gout present an emergent and increasingly prevalent problem in clinical practice. Diuretics are one of the most important causes of secondary hyperuricaemia. Drugs raise serum uric acid level by an increase of uric acid reabsorption and/or decrease in uric acid secretion. Several drugs may also increase uric acid production. In this review, drugs leading to hyperuricaemia are summarized with regard to their mechanism of action and clinical significance. Increased awareness of drugs that can induce hyperuricaemia and gout, and monitoring and prevention are key elements for reducing the morbidity related to drug-induced hyperuricaemia and gout.