Management

This paper applies a non-parametric method to provide level technical efficiency for 7 Tunisian ports during 18 years (1998-2015). These ports represent different data set. The use of the model of variable returns to scale (VRS) has led to interesting results. The results show that the most ports are characterized by low levels of technical efficiency, with the exception port of Rades. In addition, the result shows the variation of variable returns to scale and constant returns to scale of technical port’s efficiency. Furthermore, we concluded that the panel data improves the efficiency estimates.

Introduction: The main purpose of this paper is to illustrate the meaning of seaport concepts with different vision, than to examine the characteristics of transport services which are related to the seaport services and their users. Concepts: The study shows that seaport concept is in evolution over time and also, is a relative concept which is changing among the world process shifting and development. Conclusion: The study proves that the transport services have distinctive characteristics. In addition, seaport considered several services for different users. Therefore, its customers are commonly the chargers and ship-owners.

The majority of goods in the world is transported by sea, which provides the important role of ports in the world. For instance, over 90% of the international trades of the world are achieved by the sea. For this reason, some authors argue that the ports constitute one of the main forces that move the economy as [18] [8] Moreover, the events from the Maghreb region aimed at increasing investments in the ports and the transport infrastructure tend to promote the economic cohesion of the different regions. Several studies focusing on the subject of port efficiency in the literature review. The application of stochastic frontier analysis in the port sector is relatively recent, starting with a study by [13], which measured the efficiency of 28 public and private ports in the UK for the period between 1983 and 1990. Abstract: This paper aims to estimate a stochastic production frontier to measure the technical efficiency of twenty seaports in the Maghreb region (Tunisia, Algeria and Mor...

Tunisia is one of the rich olive countries which has several olive oil production companies but there is obviously the lack of effective quality control programs in the olive oil industries. So, it is necessary to set out an approach to the implementation of a food safety management system in this regard. Food safety hazards can occur at any stage of the food chain and so, adequate control program is too important throughout the chain. Thus, it is a shared responsibility assured mainly by the combined efforts of all parties involved in the food chain. Previously, several researches have been carried out to enhance the quality and shelf life of olive oil (Angerosa, 2002; Aparicio and Harwood, 2013; Bosque-Sendra et al., 2011; Dabbou et al., 2011; Kanavouras et al., 2004; Kiritsakis and Dugan, 1984). The olive and olive oil industries have been studied in some countries like Albania with focus on the analysis of supply, quality system, Hazard Analysis and Critical Control Point (HACCP...

This paper estimates and compares the technical efficiency of the container ports using data envelopment analysis (DEA) and stochastic frontier analysis (SFA) models and check the role of the characteristics of infrastructure on container port efficiency. The comparisons are based on cross-sectional data for 26 world's major container ports in 2015 using an input variables related to the characteristics of port infrastructure, such as: the total quay length (meter), the maximum alongside depth (meter), the total terminal area (square meter) and the storage capacity thousand Twenty-foot equivalent unit (thousand TEU/year). The result represents the mean DEA-SFA efficiency differential. DEA-BCC model results indicate that 16 container ports have more than 0.5 score efficiency while with the SFA models all container ports achieved score efficiency more than 0.5. The results show that SFA models improve the score technical efficiency of the container ports. The most efficient container ports in 2015 are Shanghai and Shenzhen achieved the high value technical efficiency with an undetectable difference.

This paper studied the evolution of container traffi c in the global world and its impacts on the seaports Maghreb region (Tunisia, Algeria and Morocco). The containerization transformed the ports sector from one generation to another and developed the international trade between regions. The descriptive analysis realized in this study shows the interested impact of containerization in the global world specially the Asian ports which have attracted more benefi ts from the containerization. While, the status of Maghreb seaports is covered by several challenges. Thus, the weakness of the maritime infrastructure is the main lack for the three countries.

Compulsory regulatory services are those port services which are required by Port Authority to  provide  to  port  users  and/or  vessels  that  call  to  the  port.  These  services  are  by  port statutory  requirement  that  the  Port  Authority  provides  such  services  and  collect  revenues from  the  port  users  who  benefits  from  such  services.  Such  revenues  collected  include pilotage fees, lease fees, berth rent, MOWCA, contingency deposit, ship dues etc. This study evaluated the impacts of these compulsory regulatory port services on revenue generation of Onne Port Nigeria. In carrying out the study, secondary data  consisting of time series data on port revenue covering a period of six years (2016-2020) of Onne port obtained from NPA Onne  annual  reports.  The  data  collated  were  analyzed  using  multivariate  statistics  of stepwise regression method with the help of computer aided software SPSS version 22. The results inform that the mix of the independent variables have significant impacts on revenue generation  of  Onne  Port  Nigeria.  The  findings  further  show  that  unit  increase  on  pilotage and  other  services  have  positive  significant  impacts  on  revenue  generation  while,  unit increase  on  lease  and  throughput  fees  have  negative  significant  impacts  on  revenue generation  due  to  discounts  offered  to  port  users  for  increase  in  unit  patronage.  The  study recommends  that  the  port  authority  should  ensure  adequate  pilotage  and  maintenance  of other  services  to  satisfy  potential  port  users  to  earn  loyalty  and  increase  patronage  by  port users  in  order  to  generate  more  revenues  and  adopt  an  optimization  approach  to  manage discounts on unit increase on throughput and lease fees to minimize the effect on the overall revenue generation specially in a long run

or is it the satisfaction of the people involved in it, or is it the respect to time and cost constraints? A general understanding leads us to the conclusion that there are a whole lot of factors which influence project success; further a crucial one among them is the project manager and his influence in delivering a successful project. What makes a project manager successful? The answer lies in the skill set that he possesses, which is the most significant aspect of his personality that can be used for influencing a project's result. We see in this paper that has been compiled using studies conducted by various researchers, the different types of skill that are needed to make an able project manager are his planning and organizing ability, supervision, communication, leadership, technical know-how of work related items, physical robustness among others like flexibility, creativity, analytical ability, patience and perseverance.

The study aimed to provide quantitative data on air pollution on people living in an industrial area of middle India. The twenty-four monitoring of nitrogen dioxide concentrations, sulfur dioxide, PM 2.5 and PM 10 was used to investigate people's exposure and health effects in the surrounding study area from January 2016 to December 2017. The particulate matter concentrations and associated elements in particulate matter were analyzed by gravimetric analysis and DBAAS, ICP-OES, Ion-Chromatography, Mercury analyzer, and CHNS analyzer. A risk level of metals in human health was occurring in the following decreasing order as Pb > Zn > Mn > Co > Cr > Ni > Hg > Cd > As, and risk level of metals in human health of carcinogenic and non-carcinogenic metals were observed to be lower than USEPA standard risk level of metals under acceptable level (10 -6 year -1 ). The strongest association of metals areareare found for PM 2.5 followed by PM 10 , with no indication of a threshold value for the health effects.

This paper contributes to the banking literature by investigating the moderating effects of two sources of the monitoring board (board size and independent outside directors) on the relationship between tax planning and bank performance. We propose that these monitors can affect either the form or the strength of the relationship between tax planning and performance. Our empirical investigation uses a sample of 18 Tunisian banks during the period 2000-2011 and various statistical tools including panel data techniques. Results showed that while board size moderate the form of the tax planning-performance relationship, independent outside directors influence the strength of that relationship. Its findings have direct policy relevance for investors and tax administrations in monitoring and controlling banks ' tax planning activities.

There is an increasing expectation that investors are aware that tax aggressiveness has a detrimental impact on their investment returns. Corporations try to demonstrate to investors their compliance with tax regulations. This paper examines the effects of board of directors' characteristics on tax aggressiveness. The study is based on the analysis of a sample of 73 French companies on the SBF 120 index for the period 2006-2010. A regression analysis was used to determine which variables that can reduce tax aggressiveness. Results showed that the board size and the percentage of women in the board affect the activity of tax aggressiveness. Return on assets and size of the firm are significantly and positively associated.

This paper contributes to the banking literature by investigating the moderating effects of two sources of the monitoring board (board size and independent outside directors) on the relationship between tax planning and bank performance. We propose that these monitors can affect either the form or the strength of the relationship between tax planning and performance. Our empirical investigation uses a sample of 18 Tunisian banks during the period 2000-2011 and various statistical tools including panel data techniques. Results showed that while board size moderate the form of the tax planning-performance relationship, independent outside directors influence the strength of that relationship. Its findings have direct policy relevance for investors and tax administrations in monitoring and controlling banks' tax planning activities.

This study examines the moderating effect of the board of directors in the relationship between tax planning and firm value. Focusing on a sample of 105 European firms during the period 2005e2012, we found a positive relationship between tax planning and firm value. In addition, we found that board independence, board diversity, and CEO's dual functions have a significant and negative effect on the relationship between tax planning and firm value. The paper makes two contributions. First, it gathers the first evidence on the shareholder valuation of Europeans firms' tax planning practices and offers insights into corporate behavior. Second, the analysis examines an eight-year period considering the sensitivity of the board of directors and attitudes to tax planning time.