6 research outputs found

    Structure de propriété et performance des entreprises marocaines cotées en bourse de casablanca

    Get PDF
    Notre Ă©tude cherche Ă  approfondir la comprĂ©hension du lien entre la structure de propriĂ©tĂ© et la performance comptable des entreprises au Maroc.. ThĂ©oriquement, cette analyse confronte les perspectives d'alignement et d'enracinement des dirigeants. L'Ă©chantillon, composĂ© de 50 sociĂ©tĂ©s sur la pĂ©riode 2016-2020. Les rĂ©sultats indiquent qu'il n'y a pas de lien significatif entre la part dĂ©tenue par l'actionnaire principal et la performance, Ă©tendant ainsi la discussion au-delĂ  des attentes. Cette tendance persiste mĂȘme lorsque l'actionnaire principal est de nature familiale, ajoutant une nuance intĂ©ressante Ă  la littĂ©rature existante. L'analyse de la relation entre la nature de l'actionnariat et la performance rĂ©vĂšle un effet positif significatif des actionnaires managĂ©riaux sur la performance comptable, mettant en Ă©vidence leur influence constructive lorsque leur dĂ©tention atteint un seuil critique. En revanche, les actionnaires institutionnels ne montrent aucune influence significative sur les deux types de rentabilitĂ© comptable, ouvrant des pistes de rĂ©flexion sur le rĂŽle spĂ©cifique de ces acteurs dans le contexte marocain. Cette investigation enrichit considĂ©rablement la comprĂ©hension des interactions entre la structure de propriĂ©tĂ© et la performance comptable dans le contexte particulier des entreprises marocaines cotĂ©es

    Le comportement des auditeurs et des audités internes face à la crise sanitaire : quel impact ?

    Get PDF
    En raison des mesures strictes prises par le gouvernement, telles que le contrĂŽle de distanciation sociale, la restriction des dĂ©placements et bien d’autres mesures. La Fonction d’audit interne a suspendu une partie de ses activitĂ©s pour certaines organisations en pĂ©riode du confinement. Ainsi, le ralentissement du processus d’audit interne a entrainĂ© des changements de paradigmes pour pouvoir freiner l’impact nĂ©gatif qui en dĂ©coule. Les ComitĂ©s d’audit interne ainsi que tous les responsables Ă©taient amenĂ© Ă  Ă©laborer des ajustements de leurs plans d’AI pour ĂȘtre en phase avec ces changements, tout en s’alignant aux exigences rĂ©glementaires et respecter les normes de bonne pratique de la fonction. La prĂ©sente contribution a pour objet d’évaluer l’impact de la crise sanitaire sur le comportement des auditeurs et des auditĂ©s internes et de recenser Ă  partir d’un Ă©chantillon de vingt individus, en adoptant une approche qualitative, les actions correctives entreprises par les organisations en termes de soutien de la FAI qui est au carrefour de la maitrise des risques organisationnels pour une continuitĂ© normale de son activitĂ© en cette pĂ©riode critique. &nbsp

    Burnout among surgeons before and during the SARS-CoV-2 pandemic: an international survey

    Get PDF
    Background: SARS-CoV-2 pandemic has had many significant impacts within the surgical realm, and surgeons have been obligated to reconsider almost every aspect of daily clinical practice. Methods: This is a cross-sectional study reported in compliance with the CHERRIES guidelines and conducted through an online platform from June 14th to July 15th, 2020. The primary outcome was the burden of burnout during the pandemic indicated by the validated Shirom-Melamed Burnout Measure. Results: Nine hundred fifty-four surgeons completed the survey. The median length of practice was 10 years; 78.2% included were male with a median age of 37 years old, 39.5% were consultants, 68.9% were general surgeons, and 55.7% were affiliated with an academic institution. Overall, there was a significant increase in the mean burnout score during the pandemic; longer years of practice and older age were significantly associated with less burnout. There were significant reductions in the median number of outpatient visits, operated cases, on-call hours, emergency visits, and research work, so, 48.2% of respondents felt that the training resources were insufficient. The majority (81.3%) of respondents reported that their hospitals were included in the management of COVID-19, 66.5% felt their roles had been minimized; 41% were asked to assist in non-surgical medical practices, and 37.6% of respondents were included in COVID-19 management. Conclusions: There was a significant burnout among trainees. Almost all aspects of clinical and research activities were affected with a significant reduction in the volume of research, outpatient clinic visits, surgical procedures, on-call hours, and emergency cases hindering the training. Trial registration: The study was registered on clicaltrials.gov "NCT04433286" on 16/06/2020

    The evolving SARS-CoV-2 epidemic in Africa: Insights from rapidly expanding genomic surveillance

    Get PDF
    INTRODUCTION Investment in Africa over the past year with regard to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) sequencing has led to a massive increase in the number of sequences, which, to date, exceeds 100,000 sequences generated to track the pandemic on the continent. These sequences have profoundly affected how public health officials in Africa have navigated the COVID-19 pandemic. RATIONALE We demonstrate how the first 100,000 SARS-CoV-2 sequences from Africa have helped monitor the epidemic on the continent, how genomic surveillance expanded over the course of the pandemic, and how we adapted our sequencing methods to deal with an evolving virus. Finally, we also examine how viral lineages have spread across the continent in a phylogeographic framework to gain insights into the underlying temporal and spatial transmission dynamics for several variants of concern (VOCs). RESULTS Our results indicate that the number of countries in Africa that can sequence the virus within their own borders is growing and that this is coupled with a shorter turnaround time from the time of sampling to sequence submission. Ongoing evolution necessitated the continual updating of primer sets, and, as a result, eight primer sets were designed in tandem with viral evolution and used to ensure effective sequencing of the virus. The pandemic unfolded through multiple waves of infection that were each driven by distinct genetic lineages, with B.1-like ancestral strains associated with the first pandemic wave of infections in 2020. Successive waves on the continent were fueled by different VOCs, with Alpha and Beta cocirculating in distinct spatial patterns during the second wave and Delta and Omicron affecting the whole continent during the third and fourth waves, respectively. Phylogeographic reconstruction points toward distinct differences in viral importation and exportation patterns associated with the Alpha, Beta, Delta, and Omicron variants and subvariants, when considering both Africa versus the rest of the world and viral dissemination within the continent. Our epidemiological and phylogenetic inferences therefore underscore the heterogeneous nature of the pandemic on the continent and highlight key insights and challenges, for instance, recognizing the limitations of low testing proportions. We also highlight the early warning capacity that genomic surveillance in Africa has had for the rest of the world with the detection of new lineages and variants, the most recent being the characterization of various Omicron subvariants. CONCLUSION Sustained investment for diagnostics and genomic surveillance in Africa is needed as the virus continues to evolve. This is important not only to help combat SARS-CoV-2 on the continent but also because it can be used as a platform to help address the many emerging and reemerging infectious disease threats in Africa. In particular, capacity building for local sequencing within countries or within the continent should be prioritized because this is generally associated with shorter turnaround times, providing the most benefit to local public health authorities tasked with pandemic response and mitigation and allowing for the fastest reaction to localized outbreaks. These investments are crucial for pandemic preparedness and response and will serve the health of the continent well into the 21st century

    L’audit interne des partenariats public-privé au Maroc : difficultés et solutions

    No full text
    Les partenariats public-privé (PPP) fondés sur le financement privé, sont populaires dans le monde entier, avec un regain d'intérêt au Maroc, leur performance reste contestée et leur contrôle et audit représente quelques difficultés. Nommés également 3P ils substituent à la sous- traitance et l’externalisation. Cet article explore la signification des PPP, le cadre juridique qui assoie leur application ainsi que les difficultés envisagées par les auditeurs internes pour assurer l’audit des PPP, en termes de délai, d’attentes des parlementaires et du public, de la taille et l’envergure des projets tout en proposant des solutions à adopter pour pallier aux problèmes rencontrés
    corecore