Covid-19 et contrôle de gestion

La venue de la crise sanitaire liée au Covid-19 a chamboulé l’ordre mondial en touchant et en bouleversant humainement et économiquement les entreprises. En effet, cette pandémie a eu et continue d’avoir un impact sur toutes les composantes des entreprises et surtout sur leur fonction de contrôle de gestion, cet impact varie d’une organisation à une autre selon sa taille, son secteur d’activité etc. En effet, le contrôle de gestion est au cœur de cette crise, et sa vocation primordiale en cette période est de remonter des informations fiables, pertinentes et actuelles pour mesurer l’impact et le coût des décisions prises dans un environnement de distanciation sociale et de télétravail. Alors, et dans un souci d’efficacité et d’efficience, cette fonction à chercher à se moderniser en intégrant une transformation digitale (ERP et Big Data) complétée par un système d’intelligence économique et de veille stratégique. C’est deux pratiques sont devenues actuellement le socle du monde des affaires et constituent un avantage concurrentiel pour les entreprises qui l’adoptent. Face à ce constat, et pour mieux comprendre ces divers changements, il est judicieux de faire le tour des définitions de ces notions nouvellement adaptées par le contrôle de gestion afin d’identifier leur influence actuelle et leur éventuel impact futur. &nbsp

Is the Distribution of Cardiovascular Risks Really Improving ? A Robust Analysis for France.

In this paper, we appraise the recent evolution of the distribution of individuals’ risk of cardiovascular diseases (CVD) in France among both men and women using new normative criteria. An individual risk of CVD is described by a probability of getting such a disease. Building on the framework of Gravel and Tarroux (2015), we assume that individuals, who differ by their income, have Von Neuman-Morgenstern (VNM) preferences over such risks. We appeal to Harsanyi’s aggregation theorem to provide empirically implementable dominance criteria that coincide with the unanimity, taken over a large class of such individual preferences, of anonymous and Pareto-inclusive VNM social rankings of distributions of individuals’ risk of CVD. The implementable criteria that we obtain are Sequential headcount poverty dominance and Sequential headcount affluence dominance. We apply these criteria to the distribution of cardiovascular risks among French men and women on the 2006-2010 period. Probabilities of CVD are assigned to individuals on the basis of a logit model estimated on both the men and the women samples for each of the two years. Our main empirical result is that men and women were differently affected by evolution in the distribution of CVD risks between 2006 and 2010. Specifically, the distribution improved for women but did not improve for men

Comparing Distributions of Body Mass Index Categories

This paper compares distributions of Body Mass Index (BMI) among men and women in France, the US and the UK on the basis of a new normative criterion. Comparing distributions of BMI from a normative standpoint is conceptually challenging because of the ordinal nature of the variable. Our normative criterion is well-suited to handle this issue. It coincides with the possibility of moving from the dominated distribution to the dominating one by a finite sequence of Hammond transfers and/or elementary efficiency gains. An additional difficulty with BMI is that it is not monotonically increasing (or decreasing) with health or well-being. We therefore perform our analysis by considering all health-consistent rankings of BMI values. Our empirical results are striking. For a large class of these rankings of BMI values, it is shown that the distribution of BMI in France has worsened on the period 2008-2010 for both men and women according to first order dominance. It is also shown that for most welfare rankings of BMI values, the distribution of BMI is worse in every period in the female population than in the male one in all three countries

Hydrographic network extraction and watersheds delimitation software of the South Oran (North Wester Algeria)

The development of space technology has allowed a better understanding and effective use of water resources through the use of Digital Terrain Models (DTM) Mapping the river system from DTM has two objectives, namely identifying first topography  descriptors like hills, ridges and valleys of watersheds and second hydrological parameters to map areas of runoff recovery for a more efficient development and also a better representation of the actual land occupation. Our work is part of a methodological approach to satellite imagery processing and mapping of topographic and hydrographic parameters of watersheds. Thus, from DTM one was able to extract the full river system of the region. The results show a remarkable evolution of human activities and  especially in areas of high water recovery capacity.Keywords: remote sensing, DTM, network hydrology, geographic, steppe, west of  Algeria

ON SOME RESULTS OF NUMBER THEORETIC TRANSFORM (NTT) -PERIODIC SIGNAL

The interest givento the application of Number Theoretic Transforms (NTT’s)to digital signal processing has not ceasegrow. These transformations are used to improve convolutions, where arithmetic operations give a modulo an integerresIn order to understand the domain of the NTT, we have to show their powerful properties and exploit them in diffeapplications such as in signal processing

Evaluation of Antifungal and anti-aflatoxin B1 efficacy of some crude extracts of Chamaerops humilis L. against Aspergillus flavus isolated from peanuts (Arachis hypogea L.)

The present study strengthens the food preservative potential of Chamaerops humilis extracts viz. hexane extract, chloroform extract, ethanol extract, chloroform extract, and methanol extract based on their antifungal, antiaflatoxin, and antioxidant efficacy. The isolation of molds from peanuts were carried out by the suspension-dilution technique and inoculation on agar medium. Antifungal determinations were conducted using the agar plate and liquid dilution methods. The effect of C. humilis L. extracts on the production of AFB1 was determined in a SMKY broth. The molds isolated were of the genera Aspergillus, Penicillium sp., Fusarium sp., and Alternaria sp. with A. flavus (BBH-6) which is identified as the highest AFB1 producer. The minimum inhibitory concentration of extracts against the toxigenic strain of A. flavus ranged between 3.00 mg/ml and 3.50 mg/ml. The extracts were found more efficacious as they inhibited the dry mycelium weight and aflatoxin production of the aflatoxigenic strain A. flavus (BBH-6) at lower concentrations. The extracts showed fungitoxic spectrum against four molds. The IC50 value of C. humilis L. ranged between 140.4 and 189.46 μg/mg, oxidation of linoleic acid was moderately inhibited by the extracts ranges between 53.54 and 69.33%, while their total phenolic content ranged between 47.80 and 115.71 μg/ml. Based on the findings of present investigation, C. humilis L. can be introduced as a proposed solution for formulating plant-based preservative food additives.Universidade de Vigo/CISUGMinistry of Higher Education and Scientific Research of Algeria (MESRS

Evaluación del potencial hepatoprotector de la Mentha piperita L previo a la inducción de hepatotoxicidad con acetaminofen

Se realizó un estudio farmacológico preclínico para evaluar el efecto hepatoprotector de Mentha piperita L. frente a la toxicidad inducida por el paracetamol. Se emplearon ratones adultos machos NMRI a los que se administró por vía oral extractos blandos de la planta a dosis de 200 mg/kg y 400 mg/kg, tres días consecutivos previos a la inducción de la hepatotoxicidad. Se evaluaron los signos clínicos de toxicidad, parámetros bioquímicos hepáticos y el análisis morfológico del hígado. Los parámetros bioquímicos analizados mostraron diferencias altamente significativas, pero ninguno de los dos grupos presentaron un comportamiento similar al grupo control no tratado. No se confirmaron alteraciones macroscópicas del hígado. A nivel Microscópico, los grupos en estudio con Mentha piperita L. presentaron daños de leves a moderados con diferencias significativas respecto al grupo control no tratado. Se puede afirmar que según la evaluación del potencial hepatoprotector del extracto de M. piperita L. a las dosis estudiadas no se comportó como agente hepatoprotector

Evaluación preclínica de la actividad hepatoprotectora de Ocimum basilicum L. y Allium sativum L.

Fundamento: la búsqueda de alternativas de tratamiento naturales, orientadas a proteger el hígado de los efectos nocivos de hepatotoxinas, es un tema importante dentro de las investigaciones médico-farmacéuticas. Objetivo: evaluar preclínicamente la actividad hepatoprotectora de las especies Ocimum basilicum L. y Allium sativum L. en un biomodelo de toxicidad inducido por paracetamol. Métodos: se realizó un estudio farmacológico preclínico para evaluar el efecto hepatoprotector de las especies Ocimum basilicum L. y Allium sativum L. frente a la toxicidad inducida por el paracetamol. Se emplearon ratones adultos machos NMRI a los que se administró por vía oral extractos blandos de las plantas de estudio a dosis de 200mg/kg y 400mg/kg, tres días consecutivos previos a la inducción de la hepatotoxicidad. Se evaluaron los signos clínicos de toxicidad, parámetros bioquímicos hepáticos; también se realizó el análisis morfológico del hígado. Resultados: los parámetros bioquímicos analizados mostraron diferencias altamente significativas, pero solo tres grupos presentaron un comportamiento similar al grupo control no tratado. No se confirmaron alteraciones macroscópicas del hígado. Microscópicamente, predominó la ausencia de alteraciones histopatológicas en los grupos donde se administró Ocimum basilicum L. a ambas dosis y Allium sativum L. a 200mg/Kg; también se observó daño leve al administrar 400mg/Kg de Allium sativum L, con diferencias significativas respecto al grupo control no tratado. Conclusión: los extractos blandos de las especies Ocimum basilicum L. y Allium sativum L. a 200mg/kg, poseen mayor actividad hepatoprotectora frente a la acción tóxica del paracetamol

Novel feature extraction technique for the recognition of handwritten digits

This paper presents an efficient handwritten digit recognition system based on support vector machines (SVM). A novel feature set based on transition information in the vertical and horizontal directions of a digit image combined with the famous Freeman chain code is proposed. The main advantage of this feature extraction algorithm is that it does not require any normalization of digits. These features are very simple to implement compared to other methods. We evaluated our scheme on 80,000 handwritten samples of Persian numerals and we have achieved very promising results

Cardiovascular risk : the environment of dissemination of modifiable risk factors

La santé est une construction dynamique et multifactorielle qui a une dimension individuelle et une dimension sociale. Cette dernière peut avoir un effet direct ou indirect sur les comportements des individus et sur leurs choix de vie. L’étude de Framingham a révélé que le risque cardiovasculaire était multifactoriel et donc son estimation devait être globale. Mais les méthodes d’estimation du risque cardiovasculaire ne prennent pas en compte l’environnement de vie des individus qui favoriserait le développement des facteurs de risque modifiables. A travers ce travail, nous mettons en lumière les caractéristiques de l'environnement de diffusion des facteurs de risque cardiovasculaires modifiables : métaboliques et comportementales. Depuis des décennies, la région Nord enregistre pour les maladies cardiovasculaires des taux élevés de mortalité globale et prématurée. Nous nous sommes interrogés sur les déterminants de cette situation de la région Nord, en la comparant aux autres régions françaises, et en explorant le lien entre un risque cardiovasculaire élevé et une situation économique défavorable. Dans ce but, nous avons étudié le lien entre la distribution du risque cardiovasculaire et la distribution du revenu, en employant des critères normatifs basés sur la notion de dominance sociale en termes de pauvreté.Ce travail permet d’analyser les connaissances en rapport avec l’environnement de vie des individus et ainsi une meilleure compréhension des mécanismes de diffusion des facteurs de risque modifiables, ce qui s’inscrit dans une double perspective, réduire l’incidence et la prévalence des maladies cardiovasculaires et diminuer les inégalités sociales de santé.Health is a dynamic and multifactor construction which has both an individual and a social dimension. The latter may have a direct or indirect effect on the behaviour of individuals and their life choices. The Framingham study has revealed that cardiovascular risk is multifactorial and, as such, its estimate should be global. However, the assessment of global cardiovascular risk methods do not take into account the living environment of individuals, which would factor the development of modifiable risk factors. Through this work, we highlight the characteristics of the environment of dissemination of modifiable cardiovascular risk factors: metabolic and behavioural. Since decades, the North region of France has, for cardiovascular diseases, a high level of global and premature mortality. We are asked about the determinants of the situation of this region, by comparing it to other French regions and by exploring the link between a high cardiovascular risk and an unfavourable economic situation. Thus, we are interested in the link between the distribution of cardiovascular risk and the distribution of income, using normative criteria based on the concept of expected social dominance in terms of poverty. Shedding a light on factors favouring the occurrence of cardiovascular problems and analyzing the knowledge about the individual’s life environment allows a better understanding of the mechanisms of diffusion of the modifiable risk factors, with a double objective to lower the incidence and prevalence of cardiovascular diseases and to reduce the social inequalities in health