Source: https://www.researchgate.net/profile/Abdessatar-Ati/publication/324068490_THEORIES_ET_PRATIQUES_DES_OPERATIONS_DE_FUSIONS_EN_TUNISIE/links/5abbf76645851584fa6da15c/THEORIES-ET-PRATIQUES-DES-OPERATIONS-DE-FUSIONS-EN-TUNISIE.pdf