Integration versus subcontracting: The case of the French automotive industry (1945-1970).

Today’s car manufacturers resort widely to subcontracting, but the origins of this practice are not recent. From the beginning of the twentieth century, the car manufacturer Louis Renault committed the production of some components to external suppliers, although the company is often presented as a comprehensive model of vertical integration. This article aims to describe the evolution of subcontracting within the Renault firm from 1945 to the 1970s. This family business company constitutes a relevant case study because of its history. During the interwar period, Renault became the leading French car manufacturer. The company then undertook a broad diversification of its business activities (towards the production of tractors, airplanes, buses, tanks…), but finally chose to focus on its core activity: the automotive business. In addition, this firm’s history is particularly interesting due to its close links with the history of France in the 20th century (Fridenson, 1998; Sardais, 2005). During this century, the political, economic and social events affecting France strongly influenced the company’s activity and constituted crucial turning points in its history (war production, nationalisation, privatisation …). The study of Renault’s archives, such as activity reports and internal memoranda, allow us to distinguish four stages in the evolution of the company’s externalisation policy. The nationalisation of the firm, at the end of World War II, constituted an interlude in its history. Under state control, the firm’s managers started to reflect on the possibility of a subcontracting policy. However, this debate was interrupted by strikes in the Billancourt factories. A real subcontracting strategy was implemented from the 1950s, after being hotly debated by the firm’s stakeholders. A great number of memoranda on the subject reveal a passionate debate on the advantages and disadvantages of subcontracting. The premises of this policy were not clearly affirmed, but they constituted the beginning of an irreversible process.Subcontracting; Renault;

Tools for quantitative form description : an evaluation of different software packages for semi-landmark analysis

The challenging complexity of biological structures has led to the development of several methods for quantitative analyses of form. Bones are shaped by the interaction of historical (phylogenetic), structural, and functional constrains. Consequently, bone shape has been investigated intensively in an evolutionary context. Geometric morphometric approaches allow the description of the shape of an object in all of its biological complexity. However, when biological objects present only few anatomical landmarks, sliding semi-landmarks may provide good descriptors of shape. The sliding procedure, mandatory for sliding semi-landmarks, requires several steps that may be time-consuming. We here compare the time required by two different software packages ('Edgewarp' and 'Morpho') for the same sliding task, and investigate potential differences in the results and biological interpretation. 'Morpho' is much faster than 'Edgewarp,' notably as a result of the greater computational power of the 'Morpho' software routines and the complexity of the 'Edgewarp' workflow. Morphospaces obtained using both software packages are similar and provide a consistent description of the biological variability. The principal differences between the two software packages are observed in areas characterized by abrupt changes in the bone topography. In summary, both software packages perform equally well in terms of the description of biological structures, yet differ in the simplicity of the workflow and time needed to performthe analyses

X-ray structures of dinuclear copper(I) and polynuclear copper(II) complexes with the 2,4-bis(cyanamido)cyclobutane-1,3-dione dianion

From the 2,4-bis(cyanamido)cyclobutane-1,3-dione dianion (2,4-NCNsq2−), two copper complexes [Cu2(PPh3)4(PhCN)2(μ-2,4-NCNsq)] · PhCN (1) and [Cu(dien)(μ-2,4-NCNsq) · H2O]n (2) have been synthesized and characterized by IR and electronic absorption spectroscopies. Their structures have been determined by X-ray crystallography. Complex 1 is a dinuclear copper(I) compound with a 2,4-NCNsq2− ligand bridging two copper atoms through the nitrile nitrogen atoms. Complex 2 appears as a 3D network constituted of copper(II) atoms bridged by 2,4-NCNsq2− dianions. This complex presents an unexpected coordination mode of the bis(cyanamido) ligands which are both coordinated via the nitrile functions and via the amido nitrogen atoms of the NCN groups

Regards scientifiques croisés sur le changement global et le développement: Langue, environnement, culture : Actes du Colloque international de Ouagadougou (8-10 mars 2012)

International audienceLes thèmes de la langue, de l'environnement et de la culture sont fréquemment abordés de manière distincte et séparée pour montrer comment ils structurent les territoires et les communautés humaines. Entièrement consacré aux liens et interactions qui peuvent exister entre les différents champs des sciences de l'homme, de la société et de l'environnement, le Colloque international de Ouagadougou interrogeait les notions de culture et de développement dans le contexte du changement global en croisant le regard de plusieurs disciplines. Dans une visée plus appliquée, il avait aussi l'ambition de fournir des pistes utiles à ceux qui, s'engageant dans des actions de développement, souhaitent pouvoir s'appuyer sur des données scientifiques relatives à la culture et au changement global. Sous le titre Langue, environnement et culture : les enjeux de la recherche pluridisciplinaire pour un développement durable des territoires, un appel avait été lancé sur trois grandes thématiques : (i) diverses mosaïques à l'aune des changements globaux, (ii) pratiques locales et chemins de traverse entre disciplines et (iii) le culturel : de la recherche à l'action. Ce colloque était ouvert à des études véritablement pluridisciplinaires, à des études de disciplines différentes portant sur un même objet et à des travaux qui, n'ayant pas été conçus au départ dans une optique interdisciplinaire, portaient un intérêt marqué pour un champ autre que celui que l'auteur pratique principalement. Enfin, à un niveau supérieur, il avait l'ambition de rechercher les connexions entre sciences, aide au développement et/ou politiques linguistiques

Does the Morphology of the Forelimb Flexor Muscles Differ Between Lizards Using Different Habitats?

Lizards are an interesting group to study how habitat use impacts the morphology of the forelimb because they occupy a great diversity of ecological niches. In this study, we specifically investigated whether habitat use impacts the morphology of the forelimb flexor muscles in lizards. To do so, we performed dissections and quantified the physiological cross sectional area (PCSA), the fiber length, and the mass of four flexor muscles in 21 different species of lizards. Our results show that only the PCSA of the m. flexor carpi radialis is different among lizards with different ecologies (arboreal versus non-arboreal). This difference disappeared, however, when taking phylogeny into account. Arboreal species have a higher m. flexor carpi radialis cross sectional area likely allowing them to flex the wrist more forcefully which may allow them climb and hold on to branches better. In contrast, other muscles are not different between arboreal and non-arboreal species. Further studies focusing on additional anatomical features of the lizard forelimb as well as studies documenting how lizards use the arboreal niche are needed to fully understand how an arboreal life style may constrain limb morphology in lizards. Anat Rec, 301:424–433, 2018.Fil: Lowie, Aurélien. Museum National D'histoire Naturelle. Centre National de la Recherche Scientifique; FranciaFil: Herrel, Anthony. Museum National D'histoire Naturelle. Centre National de la Recherche Scientifique; FranciaFil: Abdala, Virginia Sara Luz. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Tucumán. Instituto de Biodiversidad Neotropical. Universidad Nacional de Tucumán. Facultad de Ciencias Naturales e Instituto Miguel Lillo. Instituto de Biodiversidad Neotropical. Instituto de Biodiversidad Neotropical; ArgentinaFil: Manzano, Adriana Silvina. Provincia de Entre Ríos. Centro de Investigaciones Científicas y Transferencia de Tecnología a la Producción. Universidad Autónoma de Entre Ríos. Centro de Investigaciones Científicas y Transferencia de Tecnología a la Producción. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Santa Fe. Centro de Investigaciones Científicas y Transferencia de Tecnología a la Producción; ArgentinaFil: Fabre, Anne Claire. Museum National D'histoire Naturelle. Centre National de la Recherche Scientifique; Franci

Une étude exploratoire des règles et pratiques françaises et internationales en matière de traitement comptable des actifs incorporels.

Cette communication cherche à étudier l’impact de l’introduction des normes IFRS sur le traitement comptable des actifs incorporels, dont le poids ne cesse de croître au sein des états financiers. Une étude théorique et empirique compare le traitement comptable des actifs incorporels selon les normes françaises et internationales. Les résultats, issus de l’analyse des rapports annuels de l’année 2004 des entreprises du CAC40, montrent que cinq configurations se dessinent, dont deux regroupent 83% des entreprises. Pour la majorité d’entre elles, l’application des nouvelles normes ne génère aucun changement, ce qui va à l’encontre des conclusions de l’étude théorique. L’autre tendance significative rassemble les entreprises enregistrant une augmentation de l’écart d’acquisition au détriment des autres actifs incorporels, ce qui semble contraire aux objectifs visés par l’IASB.From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over recent years there has been an increasing interest in the field of intangibles, which are gaining more and more importance in financial statements. This paper aims to study the impact of the adoption of IFRS standards on the accounting treatment of intangible assets. In a first part, we examine and compare the similarities and differences between the two accounting systems concerning intangible assets. Secondly, we conduct an empirical study, based on the analyse of French listed companies annual reports for 2004. In fact, 2004 heralds a crucial turning point in the countdown to 2005, the date by which all European Union-listed companies must report their consolidated accounts using IFRS. Findings show that five configurations representing the impact of IFRS application occur, two of which include 83% of the companies selected. For most of them, the implementation of international standards does not imply any change. This is contrary to our findings presented in the first part. The other significant tendency concerns companies recording an increase in the amount of goodwill to the detriment of other intangible assets, and this seems contrary with the IASB objectives. This is followed by a discussion of findings and directions of future research.Actifs incorporels; Ecart d'acquisition; Normes françaises et IFRS; Etude comparative; Accounting standards;

ECART D'ACQUISITION ET NORMES IAS/IFRS UNE ETUDE EMPIRIQUE DES PRATIQUES DES ENTREPRISES FRANCAISES

Cet article tente de dresser un état des lieux du traitement comptable de l'écart d'acquisition à la veille de l'application des nouvelles normes internationales en se basant sur l'analyse des rapports annuels de 33 entreprises françaises cotées sur le CAC 40. Malgré une grande hétérogénéité dans le traitement comptable actuel de l'écart d'acquisition, les résultats obtenus ont permis de dresser une typologie. Ils soulignent également les difficultés introduites par les nouvelles normes : - des difficultés internes liées à la reconnaissance et au suivi des actifs incorporels, à la définition d'une Unité Génératrice de Trésorerie ou encore à la détermination de la valeur recouvrable de l'écart d'acquisition et du taux d'actualisation correspondant - des difficultés externes liées aux nouvelles exigences en matière de publication d'informations comptables et financières relatives à cet actif.Ecart d'acquisition; normes IAS 36; 38 et IFRS 3; actifs incorporels; test de dépréciation

Ecart d'acquisition et normes IAS/IFRS : une étude empirique des pratiques des entreprises françaises.

Cet article tente de dresser un état des lieux du traitement comptable de l’écart d’acquisition à la veille de l’application des nouvelles normes internationales en se basant sur l’analyse des rapports annuels de 33 entreprises françaises cotées sur le CAC 40. Malgré une grande hétérogénéité dans le traitement comptable actuel de l’écart d’acquisition, les résultats obtenus ont permis de dresser une typologie. Ils soulignent également les difficultés introduites par les nouvelles normes : des difficultés internes liées à la reconnaissance et au suivi des actifs incorporels, à la définition d’une Unité Génératrice de Trésorerie ou encore à la détermination de la valeur recouvrable de l’écart d’acquisition et du taux d’actualisation correspondant des difficultés externes liées aux nouvelles exigences en matière de publication d’informations comptables et financières relatives à cet actif.The objective of the present paper is to study the accounting treatment of goodwill and practices concerning this intangible asset before the application of new international accounting standards. The empirical study is based on the analysis of 33 annual reports of French top companies listed on the Paris Stock Exchange. The empirical findings enable us to underline a great heterogeneity in current accounting treatment of goodwill in French companies. Our results provide evidence that new accounting standards raise internal problems: the recognition and follow-up of intangible assets, the definition of the components of a Cash-Generating Unit (CGU), the determination of their recoverable amounts and the associated discount rate of goodwill. Besides, we outline the impact of IAS/IFRS concerning the disclosure of accounting and financial information to external partners on this asset.Publication financière; France; Normes comptables internationales; Actifs incorporels;

Blocking the receptor EP3 to PGE2 as a way to safely prevent atherothrombosis

Aspirin inhibits the platelet production of thromboxane A2 and its beneficial effect on myocardial infarction was demonstrated more than two decades ago. This result validated the strategy aimed at targeting platelet function to prevent myocardial infarction. Since then, numerous drugs targeting various activators of platelets have been developed to further improve prevention. However, the beneficial effect of all these drugs on atherothrombosis is limited by an increased risk of bleeding, because they target thrombosis effectors which are also key players in hemostasis. Since aspirin blocks the generation of numerous prostanoids, including inhibitors of platelet activation, targeting one of them might allow the antithrombotic activity to be maintained without promoting bleeding. In examining the roles of various arachidonic acid metabolites on atherothrombosis, we studied the prostaglandin E2 (PGE2). In vivo, PGE2 facilitates the responses of platelets to all their various activators through its receptor EP3. PGE2 is produced in relatively high amounts in the context of chronic inflammation such as atherosclerosis, and aggravates murine atherothrombosis. Conversely, PGE2 is not involved in hemostasis. As expected, blocking EP3 strikingly reduced atherothrombosis in mice without impacting bleeding tests. In a recent paper published in Prostaglandins & Other Lipid Mediators, we reviewed literature data about the effect of PGE2 and its receptor EP3 on platelet thrombosis and hemostasis in mice and humans. We concluded that cumulated data now justifies validating the role of EP3 blockers with phase III trials to safely improve the prevention of myocardial infarction

UNE ETUDE EXPLORATOIRE DES REGLES ET PRATIQUES FRANÇAISES ET INTERNATIONALES EN MATIERE DE TRAITEMENT COMPTABLE DES ACTIFS INCORPORELS

Cette communication cherche à étudier l'impact de l'introduction des normes IFRS sur le traitement comptable des actifs incorporels, dont le poids ne cesse de croître au sein des états financiers. Une étude théorique et empirique compare le traitement comptable des actifs incorporels selon les normes françaises et internationales. Les résultats, issus de l'analyse des rapports annuels de l'année 2004 des entreprises du CAC40, montrent que cinq configurations se dessinent, dont deux regroupent 83% des entreprises. Pour la majorité d'entre elles, l'application des nouvelles normes ne génère aucun changement, ce qui va à l'encontre des conclusions de l'étude théorique. L'autre tendance significative rassemble les entreprises enregistrant une augmentation de l'écart d'acquisition au détriment des autres actifs incorporels, ce qui semble contraire aux objectifs visés par l'IASB.Actif incorporel; écart d'acquisition; normes françaises et IFRS; étude comparative