The image contains two problems. The first is about personnel training and asks to determine the type of training, its objectives, the cost proposed by each cabinet, and the best offer. The second one is about payroll calculation for M. Fethi, asking to determine the difference between "prime" and "indemnité", the number of overtime hours, to complete the payslip, to determine the employer's and employee's contributions, and to identify mandatory and other deductions.

1. Problem Description

The image contains two problems.

The first is about personnel training and asks to determine the type of training, its objectives, the cost proposed by each cabinet, and the best offer.

The second one is about payroll calculation for M. Fethi, asking to determine the difference between "prime" and "indemnité", the number of overtime hours, to complete the payslip, to determine the employer's and employee's contributions, and to identify mandatory and other deductions.

2. Solution Steps

Problem 1 (Training):

Step 1: Identify the type of training.

There are two types of training: theoretical training outside the company and practical training within the company.

Step 2: Identify the objectives of the training.

The objective of the training is to compensate for the departures observed in N+1 (5 retiring specialized workers) and to promote 9 qualified workers and to train 25 people. The overall objective is to maintain and improve the company's workforce skills.

Step 3: Determine the cost proposed by each cabinet.

Cabinet A:

Theoretical training cost: $25 \text{ D/day/person} \times 2 \text{ days} \times 25 \text{ persons} = 1250 \text{ D}$.

Practical training cost: $250 \text{ D/day/group} \times 4 \text{ days} = 1000 \text{ D}$.

Total cost for Cabinet A: $1250 + 1000 = 2250 \text{ D}$.

Cabinet B:

Theoretical training cost: $500 \text{ D/day/group} \times 2 \text{ days} = 1000 \text{ D}$.

Practical training cost: $14 \text{ D/day/person} \times 3 \text{ days} \times 25 \text{ persons} = 1050 \text{ D}$.

Total cost for Cabinet B: $1000 + 1050 = 2050 \text{ D}$.

Step 4: Determine the best offer.

Cabinet B offers the lowest cost at $2050 \text{ D}$ compared to $2250 \text{ D}$ for Cabinet A. Therefore, Cabinet B's offer is the best.

Problem 2 (Payroll):

Step 1: Determine the difference between "prime" and "indemnité".

A "prime" is a bonus or incentive, generally based on performance. An "indemnité" is compensation or allowance, generally to cover specific expenses. In this case, the "prime de rendement" is a performance bonus, and the "indemnité de transport" is a transportation allowance.

Step 2: Determine the number of overtime hours.

The normal working week is 48 hours.

Week 1: 55 hours, so 55 - 48 = 7 overtime hours.

Week 2: 50 hours, so 50 - 48 = 2 overtime hours.

Week 3: 48 hours, so 48 - 48 = 0 overtime hours.

Week 4: 57 hours, so 57 - 48 = 9 overtime hours.

Total overtime hours: $7 + 2 + 0 + 9 = 18$ hours.

3. Final Answer

Problem 1:

- Type of training: Theoretical training outside the company and practical training within the company.

- Objectives: Compensate for departures and improve the workforce's skills.

- Cost proposed by Cabinet A: 2250 D.

- Cost proposed by Cabinet B: 2050 D.

- Best offer: Cabinet B (2050 D) because it is the cheaper option.

Problem 2:

- Difference between "prime" and "indemnité": "Prime" is a performance bonus, "indemnité" is an allowance for specific expenses (transportation).

- Number of overtime hours: 18 hours.