RÉSISTANCE ET CONFUSION DANS L'HARMONIZATION DES NORMES COMPTABLES INTERNATIONALES : L'APPROCHE CHINOISE AUX FUSIONS ET ACQUISTIONS

Cette communication se concentre sur le cas du comité de normalisation de comptabilité de la Chine (CASC), qui a agi en 2006 de permettre l'utilisation de la méthode de mise en commun des intérêts pour les fusions dans certaines circonstances. Pourtant, cette méthode a été explicitement interdite par le FASB et l'IASB. On discute dans cet article deux questions principales. La première concerne le contexte culturel et économique du développement économique chinois, ce qui a mené les régulateurs chinois à adopter une approche aux regroupements qui diffère de la norme d'IASB. La deuxième traite du rôle joué par la compréhension de la réalité économique qui sous-tende les regroupements. La complexité de la réorganisation industrielle qui trouve actuellement en Chine mène à la réalisation que quelques regroupements sont des fusions et pas des acquisitions. C'est une observation significative qui soit digne d'une plus grande discussion et considération par les régulateurs des normes comptables internationales.IASB, regroupement, méthode d'acquisition, méthode de mise en commun, fusion

Aristotle’s Analysis of Perception

This paper examines Aristotle’s assertion found in Posterior Analytics II 19 that perception is of the universal. Through a study of De Anima II 6 and III 6-8, where Aristotle describes the objects of perception and of intellect, the author argues that, for Aristotle, human perception is always of the universal as it is found in the particular because the unity of the individual substance guarantees the unity of the act of perception. Consequently, the analysis into three perceptible objects is merely the result of Aristotle’s analytical method used to study the act of perception.Ce texte examine l’affirmation d’Aristote qui se trouve dans les Seconds Analytiques II 19, que la perception porte sur l’universel. L’examen s’effectuera par le biais du De Anima II 6 et III 6-8 où Aristote décrit les objets de la perception et de l’intellect. L’auteur soutient que selon Aristote, la perception humaine porte toujours sur l’universel contenu dans le particulier parce que l’unité de la substance individuelle est garante de l’unité de l’acte de perception. Par conséquent, l’analyse en termes de trois objets de perception n’est que le résultat de la méthode analytique qu’Aristote emploie afin d’étudier l’acte de perception

Plant communities of Italy. The vegetation prodrome

The Vegetation Prodrome of Italy was promoted in 2012 by the Italian "Ministry of Environment, Land and Sea Protection", in collaboration with the "Italian Society of Botany", to provide a comprehensive and systematic catalogue and description of Italian plant communities. The Prodrome that is presented in this paper is the first full organic synthesis of the vegetation of Italy at the alliance syntaxonomic level. It fulfils several needs, the main one being a unified and comprehensive national framework that may make an important contribution to the definition of the European Vegetation Prodrome. Syntaxonomy, as well as taxonomy, is sometimes based on considerations that may in part diverge: several authors tend to favour models that are divisive or aggregative to a greater or lesser extent in terms of flora, biogeography and ecology. These different points of view stimulate the scientific debate and allow the adoption of a framework that is more widely supported. The Prodrome includes 75 classes, 2 subclasses, 175 orders, 6 suborders and 393 alliances. The classes were grouped into nine broad categories according to structural, physiognomic and synecological elements rather than to syntaxonomic criteria. The rank, full valid name, any synonymies and incorrect names are provided for each syntaxon. The short declaration highlights the physiognomy, synecology, syndynamics and distribution of the plant communities that belong to the syntaxon. The Prodrome of the Italian Vegetation is linked to the European Strategy for Biodiversity, the European Habitats Directive and the European Working Groups related to the ecosystems and their services. In addition to basic applications, the Prodrome can be used as a framework for scientific research related to the investigation of the relationships between plant communities and the environmental factors that influence their composition and distribution

Admiring intuition : an examination of nous in Aristotle's Posterior Analytics II. 19

Bien que la noétique aristotélicienne soit à l’origine de nombreux travaux et commentaires à travers les siècles, très peu d'entre eux font une lecture articulée du nous tel que présenté dans les Seconds analytiques d’Aristote. Cette dissertation a pour but d* en faire 1'analyse à partir du chapitre H. 19, ou Aristote parle d’un état du nous exprimant les principes de la science résultant d’une induction prenant racine dans les sens et la connaissance sensible. En comparant le nous avec la science et les opérations discursives étudiées en logique d’une part, avec les sens et la connaissance sensible, surtout l’expérience humaine, d'autre part, la nature du nous est ainsi éclairée. Il est montré que le nous signifie une opération intuitive de l’intellect humain par laquelle l'être humain acquiert une connaissance, principalement de l’essence d’une substance

RÉSISTANCE ET CONFUSION DANS L'HARMONIZATION DES NORMES COMPTABLES INTERNATIONALES : L'APPROCHE CHINOISE AUX FUSIONS ET ACQUISTIONS

International audienceThis article focuses on the case of the China Accounting Standards Committee (CASC), which acted in 2006 to require the use of the “pooling of interests method” under certain circumstances when accounting for business combinations. In contrast, the pooling of interests method has been explicitly prohibited by the US Financial Accounting Standard Board (FASB) and the IASB. The paper discusses two principal issues. The first concerns the cultural and economic context of Chinese economic development which led the Chinese standards setters to adopt an approach to accounting for business combinations which differs from the IASB standard. The second deals with the role played by the understanding of the underlying economics of business combinations, which leads in turn to different representations of the combination process. The complexity of accounting for the industrial reorganization that is currently taking place in China has led to the realization that some business combinations are mergers and not acquisitions. This is a significant observation and one which is worthy of greater discussion and consideration by accounting standards setting bodies.Cette communication se concentre sur le cas du comité de normalisation de comptabilité de la Chine (CASC), qui a agi en 2006 de permettre l'utilisation de la méthode de mise en commun des intérêts pour les fusions dans certaines circonstances. Pourtant, cette méthode a été explicitement interdite par le FASB et l'IASB. On discute dans cet article deux questions principales. La première concerne le contexte culturel et économique du développement économique chinois, ce qui a mené les régulateurs chinois à adopter une approche aux regroupements qui diffère de la norme d'IASB. La deuxième traite du rôle joué par la compréhension de la réalité économique qui sous-tende les regroupements. La complexité de la réorganisation industrielle qui trouve actuellement en Chine mène à la réalisation que quelques regroupements sont des fusions et pas des acquisitions. C'est une observation significative qui soit digne d'une plus grande discussion et considération par les régulateurs des normes comptables internationales

Revealing the role of past and current climate in shaping the distribution of two parapatric European bats, Myotis daubentonii and M. capaccinii

In this contribution, we aim at determining the role of climate in shaping the current and historical (Last Glacial Maximum and Middle Holocene) distributions of two parapatric bat species (Myotis daubentonii and Myotis capaccinii) in Europe, using ensemble Habitat Suitability Modelling (HSM). Model projection to current climatic conditions predicted distributions largely coherent with the ones observed for the two species in the study area. Temperature- and precipitation-linked variables well accounted for the observed parapatry of the two target species. Moreover, areas of co-occurrence turned out to be those where the main ecological needs concerning the most important range-limiting variables are met for both species. Model projections to past scenarios allowed us to hypothesize the effects of climatic oscillations over the distribution of the two species during the Late Pleistocene and Holocene. Extreme range contractions during the Last Glacial Maximum and the subsequent expansions during Middle Holocene were predicted, consistently with general patterns of post-glacial recolonization routes of many temperate bat species in Europe. Our findings are largely coherent with recent phylogeographic studies investigating the two target species, thus corroborating the validity of potential distribution scenarios obtained from the models and, more importantly, confirming the great influence that glacial cycles had in shaping the biogeography of the European fauna

P300 component in euthymic patients with bipolar disorder type I, bipolar disorder type II and healthy controls: a preliminary event-related potential study

The aim of the present study was to investigate P300 event-related potential components in euthymic bipolar disorder type I (BDI) and bipolar disorder type II (BDII) patients and matched controls. A total of 10 BDI patients, 10 BDII patients and 10 healthy individuals were enrolled in the study. Event-related potential data were collected according to a standard auditory 'oddball' paradigm. A significant groups effect in both the peak amplitude (P<0.001) and the mean amplitude (P<0.001) was observed; post-hoc comparisons showed that the peak and mean amplitudes of BDI and BDII patients were significantly lower than the peak and mean amplitudes of the healthy controls. The neurophysiological patterns found in the present study might at least partially reflect the presence of a mild selective cognitive impairment in euthymic BDI and BDII patients. From a clinical point of view, these evidences support the potential role of cognitive interventions in the treatment of BD

Design and test of a parallel kinematic solar tracker

This article proposes a parallel kinematic solar tracker designed for driving high-concentration photovoltaic modules. This kind of module produces energy only if they are oriented with misalignment errors lower than 0.4°. Generally, a parallel kinematic structure provides high stiffness and precision in positioning, so these features make this mechanism fit for the purpose. This article describes the work carried out to design a suitable parallel machine: an already existing architecture was chosen, and the geometrical parameters of the system were defined in order to obtain a workspace consistent with the requirements for sun tracking. Besides, an analysis of the singularities of the system was carried out. The method used for the singularity analysis revealed the existence of singularities which had not been previously identified for this kind of mechanism. From the analysis of the mechanism developed, very low nominal energy consumption and elevated stiffness were found. A small-scale prototype of the system was constructed for the first time. A control algorithm was also developed, implemented, and tested. Finally, experimental tests were carried out in order to verify the capability of the system of ensuring precise pointing. The tests have been considered passed as the system showed an orientation error lower than 0.4° during sun tracking