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    ABSTRACT: Since 1970, the debate on the relationship between taxation and corporate financial performance has intensified during these last decades. The aim of this paper is to examine this relationship thesis. If it is acknowledged that incentives become a widespread method in the world in order to promote the investment, the paper contribute to the literature by testing the effects of an inciting taxation on the profitability of the Tunisian exporting firms in the sector of the Mechanical and Electric Engineering Industries. The empirical study, conducted on a sample of 60 firms, reports the following results: the estimation of the benefit and the output conclude that an increase of taxation affects negatively these two financial criteria of the performance. In addition to the use of temporal data, an approach based on an investigation by questionnaire confirms the results found at the time of the other approaches.
    11/2011; DOI:10.5539/ijef.v3n6p117
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    ABSTRACT: This paper proposes a new methodology to check the economic performance of a monetary policy and in particular the inflation targeting policy (ITP). The main idea of this work is to consider the ITP as economically efficient when it generates a stable monetary environment. The latter is considered as stable when a long-run equilibrium exists to which the paths of economic variables (inflation rate, interest rate and GDP growth) converge. The convergence of the variables' paths implies that these variables are more predictable and implies a less uncertainty in the economic environment. To measure the degree of convergence between economic variables, we propose, in this paper, a dynamic time-varying variable presented in the frequency approach named cohesion. This variable is estimated from the evolutionary co-spectral theory as defined by Priestley and Tong (1973) and Priestley (1969, 1981, [52] and [53]). We apply this theory to the measure of cohesion presented by Croux et al. (2001) to obtain a dynamic time-varying measure. In the last step of the study, we apply the Bai and Perron test (1998, 2003a,b) to determine the change in the cohesion path. The results show that the implementation of the ITP generates a high degree of convergence between economic series that implies less uncertainty into the monetary environment. We conclude that the inflation targeting generates a stable monetary environment. This result allows us to conclude that the ITP is relevant in the case of industrialized countries.
    Economic Modelling 01/2010; 27(1-27):468-476. DOI:10.1016/j.econmod.2009.10.013
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    ABSTRACT: In this paper, we evaluate the root mean square error (RMSE) performance of MUSIC ("Multiple Signal Classification") and COMET ("COvariance Matching EsTimator") algorithms in the presence of dispersion in azimuth and elevation. We use a 3D hemishperoid scattering model to describe angle of arrival in azimuth and elevation. We derive a closed- form expression for the joint and marginal probability density function (PDF) of the uplink angle of arrival (AOA) in azimuth and elevation. The base station is elevated to support the macrocellular model where the scatterers are distributed about the mobile (MS). We also compare the PDF of AOA and the simulated histogram.
    Vehicular Technology Conference, 2009. VTC Spring 2009. IEEE 69th; 05/2009


  • Address
    Campus Universitaire de La Manouba, 2010, Manouba, Tunis, Tunisia
  • Head of Institution
    Maher Gassab
  • Website
  • Phone
    +216 71 600 615
  • Fax
    +216 71 601 311
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