The present study focused on the evaluation of the contamination by three heavy metals (Cd, Cu and Zn) of a bony fish, Mullus surmuletus L., 1758, caught in the Bay of Oran. This reflects the quality of fish habitat...The present study focused on the evaluation of the contamination by three heavy metals (Cd, Cu and Zn) of a bony fish, Mullus surmuletus L., 1758, caught in the Bay of Oran. This reflects the quality of fish habitat as species common Algerian coastal waters and enjoyed by a large fish-eating population. Monthly sampling was spread over a period of six months (December 2011-May 2012). Given their physiological importance in the body, muscle, liver and gonads were targeted. Metal concentrations were determined by atomic absorption spectrophotometry in flame depends on three parameters (sex, size and month). It appears from this study that the target organs of rouget (M. surmuletus) accumulate three metal pollutants sought. The highest values are those of zinc, copper and cadmium are at concentrations at least important. The results, statistically treated, showed no significant difference between the concentrations of trace metals both sexes and at all three organs considered. The average dose of heavy metals found in the mullet compared to those provided by the literature relating to DMA (Maximum Allowable Doses), are not worrisome. Concentration levels of toxic metals reflect a certain metal pollution in the Bay of Oran.展开更多
This paper examines the relationship between small- and medium-sized enterprises' (SMEs) entrepreneurs' perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of f...This paper examines the relationship between small- and medium-sized enterprises' (SMEs) entrepreneurs' perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs' ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation (SMIDEC) website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs' perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs' perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff.展开更多
文摘The present study focused on the evaluation of the contamination by three heavy metals (Cd, Cu and Zn) of a bony fish, Mullus surmuletus L., 1758, caught in the Bay of Oran. This reflects the quality of fish habitat as species common Algerian coastal waters and enjoyed by a large fish-eating population. Monthly sampling was spread over a period of six months (December 2011-May 2012). Given their physiological importance in the body, muscle, liver and gonads were targeted. Metal concentrations were determined by atomic absorption spectrophotometry in flame depends on three parameters (sex, size and month). It appears from this study that the target organs of rouget (M. surmuletus) accumulate three metal pollutants sought. The highest values are those of zinc, copper and cadmium are at concentrations at least important. The results, statistically treated, showed no significant difference between the concentrations of trace metals both sexes and at all three organs considered. The average dose of heavy metals found in the mullet compared to those provided by the literature relating to DMA (Maximum Allowable Doses), are not worrisome. Concentration levels of toxic metals reflect a certain metal pollution in the Bay of Oran.
文摘This paper examines the relationship between small- and medium-sized enterprises' (SMEs) entrepreneurs' perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs' ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation (SMIDEC) website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs' perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs' perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff.