The Development and Decline of Law in French Accounting Regulation

This article deals with French accounting regulation in terms of approaches taken by the French state to develop accounting law as a means to standardise the organisation and operation of financial accounting by enterprises, especially companies and company groups. It will show that development of detailed autonomous law in this regard, though comparatively recent, is now unlikely to survive in light of wider related European Union and international developments

Transfer dynamic of macroplastics in estuaries -New insights from the Seine estuary: Part 1. Long term dynamic based on date-prints on stranded debris

International audienceRivers are a major pathway for plastics between lands and the ocean. At the land-ocean interface, estuaries make the transfer dynamic of plastics complex and nonlinear. That is why very little is known about this dynamic. In this respect, a specific marker (i.e. Microlax packaging) showing date-prints was systematically investigated in different riverbanks of the Seine estuary to identify the share of "old" and "recent" litter transiting through the estuary toward the ocean. Up to 70% of Microlax were "old" plastic items probably related to the meandering dynamic of the river over large time and space scales, and hydrodynamic conditions (tides) at smaller scales. This contributes together to increase the residence time of plastics into the estuary up to decades with almost endless transport, deposit and remobilization cycles. Consequently, the Seine estuary may function as a "microplastic factory" resulting from the fragmentation of macroplastics into microplastics well before they reach the ocean

Transfer dynamics of macroplastics in estuaries – New insights from the Seine estuary: Part 3. What fate for macroplastics?

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Barrier properties of polyamide 12/montmorillonite nanocomposites: Effect of clay structure and mixing conditions

International audienc

Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case

This article evaluates national capacity for direct participation in international accounting harmonization through its principal current formal institutional forum, the International Accounting Standards Board (IASB), with France as a test case. The objective is to derive propositions by which individual nation states, their indigenous accounting professions and other significant elements of their institutional framework might: (a) evaluate their present national capacity to contribute to international accounting harmonization; and (b) address policy issues relevant to development and deployment of capacity for effective engagement. The objective of the framework of analysis employed is to infer essential or desirable attributes for direct participation in international accounting harmonization by reference to the observed attributes of the initial IASB appointments. The likelihood and sustainability of direct French participation in the process is then assessed in relation to those attributes

Transfer dynamics of macroplastics in estuaries – New insights from the Seine estuary: Part 2. Short-term dynamics based on GPS-trackers

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Transport Mechanisms of Small Molecules through Polyamide 12/Montmorillonite Nanocomposites

International audienceThe aim of this work is to study the transport of small molecules through the hybrid systems polyamide 12 (PA12)/organo-modified montmorillonite (Cloisite 30B, C30B) prepared by melt blending, using two blending conditions. The transport mechanisms were investigated by using three probe molecules: nitrogen, water, and toluene. While a barrier effect appears clearly with nitrogen, this effect changes with the amount of fillers for water and disappears for toluene. The reduction of permeability for nitrogen is mainly due to the increase of tortuosity. For water and toluene, the permeation kinetics reveals many concomitant phenomena responsible for the permeation behavior. Despite the tortuosity effect, the toluene permeability of nanocomposites increases with C30B fraction. The water and toluene molecules interact differently with fillers according to their hydrophilic/hydrophobic character. Moreover, the plasticization effect of water and toluene in the matrix, involving a concentration-dependent diffusion coefficient, is correctly described by the law D = D0eγC. On the basis of Nielsen's tortuosity concept, we suggest a new approach for relative permeability modeling, not only based on the geometrical parameters (aspect ratio, orientation, recovery) but also including phenomenological parameters deduced from structural characterization and permeation kinetics