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\u0648\u0642\u064a\u0648\u062f\u064b\u0627 \u0645\u062e\u062a\u0644\u0641\u0629. \u0644\u0643\u0646\u0647\u0627 \u062a\u064f\u0628\u0631\u0632 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0645\u062f\u0649 \u0642\u062f\u0631\u0629 \u0623\u062f\u0627\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0648\u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0623\u0634\u0643\u0627\u0644 \u0645\u062a\u0639\u062f\u062f\u0629 \u062a\u0628\u0639\u064b\u0627 \u0644\u0644\u0633\u064a\u0627\u0642<\/span><span dir=\"LTR\" lang=\"FR\" style=\"font-family: 'Calibri',sans-serif;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5ff270c e-flex e-con-boxed e-con e-parent\" data-id=\"5ff270c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34cac11 elementor-widget elementor-widget-text-editor\" data-id=\"34cac11\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote><span style=\"color: #004793;\"><b><strong>\u062d\u0628\u064a\u0628 \u0639\u0641\u0651\u0627\u0633<\/strong> &#8211;<\/b> \u0623\u0633\u062a\u0627\u0630\u060c \u062c\u0627\u0645\u0639\u0629 \u0635\u0641\u0627\u0642\u0633\u060c \u062a\u0648\u0646\u0633<b><br \/><\/b><\/span><span style=\"color: #004793;\"><strong><em>\u0623\u0646\u064a\u0633\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/em><\/strong><em>&#8211; \u062f\u0643\u062a\u0648\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0633\u0648\u0633\u0629\u060c \u062a\u0648\u0646\u0633<\/em><\/span><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b48e042 e-flex e-con-boxed e-con e-parent\" data-id=\"b48e042\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4af3c1 elementor-widget elementor-widget-eael-cta-box\" data-id=\"e4af3c1\" data-element_type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-icon-flex bg-lite cta-preset-1\">\n\t    <div class=\"icon\">\n\t\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t    <\/div>\n\t    <div class=\"content\">\n            <h2 class=\"title\">\u0644\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/h2><p>\"<em>Vers une exploration des pratiques budg\u00e9taires des entreprises tunisiennes\u201d<\/em>.<\/p>\t    <\/div>\n\t    <div class=\"action\">\n            <a href=\"http:\/\/\u201cVers%20une%20exploration%20des%20pratiques%20budg\u00e9taires%20des%20entreprises%20tunisiennes\u201d.\" target=\"_blank\" class=\"cta-button  \">Lire<\/a>\t    <\/div>\n\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0628\u062f\u0648 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u062c\u0631\u062f \u062c\u062f\u0648\u0644 \u0623\u0631\u0642\u0627\u0645. \u0644\u0643\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u062a\u0639\u0643\u0633 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0630\u0644\u0643 \u0628\u0643\u062b\u064a\u0631: \u0641\u0647\u064a \u062a\u0643\u0634\u0641 \u0637\u0631\u064a\u0642\u0629 \u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0638\u0645\u0629\u060c \u0648\u0643\u064a\u0641 \u062a\u062a\u062e\u0630 \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0627\u060c \u0648\u062a\u0646\u0633\u0651\u0642 \u0628\u064a\u0646 \u0645\u0643\u0648\u0646\u0627\u062a\u0647\u0627\u2026 \u0623\u0648 \u062d\u062a\u0649 \u0643\u064a\u0641 \u062a\u062a\u0635\u0631\u0641 \u0628\u0645\u0631\u0648\u0646\u0629 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062f\u0631\u0627\u0633\u0629 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u0631\u0649 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0641\u064a \u062a\u0648\u0646\u0633\u060c \u062a\u0645\u0643\u0651\u0646\u0627 \u0645\u0646 \u0631\u0635\u062f \u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646 \u062a\u0645\u0627\u0645\u064b\u0627 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":8976,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[902],"tags":[1298,1299,1252,1251,1254],"ppma_author":[1300,1301],"class_list":{"0":"post-8973","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-902","8":"tag-budget","9":"tag-flexibilite","10":"tag-management","11":"tag-performance","12":"tag-pme-tunisiennes"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629: \u0628\u064a\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0635\u0627\u0631\u0645\u0629 \u0648\u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a - 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