À quoi ont rêvé (et n'ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle

Que s'est-il publié depuis dix ans en contrôle de gestion en France et qu'avons nous appris de ces recherches ? Ce sont les questions auxquelles cet article cherche à répondre en examinant la production scientifique publiée dans les revues Finance Contrôle Stratégie et Comptabilité Contrôle Audit. La prévalence ou l'absence de certains thèmes, la montée et la baisse des différentes problématiques sont systématiquement analysées et les conclusions des différents articles publiés sont succinctement présentées. Cette production scientifique est brièvement mise en relation avec la production anglo-saxonne et un retour historique sur le bilan fait à l'occasion des vingt ans de l'AFC est proposé en conclusion.Contrôle de gestion, comptabilité de gestion, pilotage, organisation.

À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle.

Que s’est-il publié depuis dix ans en contrôle de gestion en France et qu’avons nous appris de ces recherches ? Ce sont les questions auxquelles cet article cherche à répondre en examinant la production scientifique publiée dans les revues Finance Contrôle Stratégie et Comptabilité Contrôle Audit. La prévalence ou l’absence de certains thèmes, la montée et la baisse des différentes problématiques sont systématiquement analysées et les conclusions des différents articles publiés sont succinctement présentées. Cette production scientifique est brièvement mise en relation avec la production anglo-saxonne et un retour historique sur le bilan fait à l’occasion des vingt ans de l’AFC est proposé en conclusion.What have been published in management control and management accounting in France for ten years and what did we learn from it ? In this paper we tried to answer to these questions by examining scientific production published in Finance Contrôle Stratégie and Comptabilité Contrôle Audit, the two major French accounting journals. The relative importance or lack of some themes as much as their increase or decrease is systematically analysed. This French scientific production is briefly compared to those published in overseas journals and a historical comparison with the issue published in 1999 for the twentieth birthday of AFC is proposed as a conclusion.Contrôle de gestion; Comptabilité de gestion; Pilotage; Organisation de l'entreprise; Management control; Management accounting; Monitoring;

Nanobacteria Are Mineralo Fetuin Complexes

“Nanobacteria” are nanometer-scale spherical and ovoid particles which have spurred one of the biggest controversies in modern microbiology. Their biological nature has been severely challenged by both geologists and microbiologists, with opinions ranging from considering them crystal structures to new life forms. Although the nature of these autonomously replicating particles is still under debate, their role in several calcification-related diseases has been reported. In order to gain better insights on this calciferous agent, we performed a large-scale project, including the analysis of “nanobacteria” susceptibility to physical and chemical compounds as well as the comprehensive nucleotide, biochemical, proteomic, and antigenic analysis of these particles. Our results definitively ruled out the existence of “nanobacteria” as living organisms and pointed out the paradoxical role of fetuin (an anti-mineralization protein) in the formation of these self-propagating mineral complexes which we propose to call “nanons.” The presence of fetuin within renal calculi was also evidenced, suggesting its role as a hydroxyapatite nucleating factor

High Resolution Melt analysis for mutation screening in PKD1 and PKD2

<p>Abstract</p> <p>Background</p> <p>Autosomal dominant polycystic kidney disease (ADPKD) is the most common hereditary kidney disorder. It is characterized by focal development and progressive enlargement of renal cysts leading to end-stage renal disease. <it>PKD1 </it>and <it>PKD2 </it>have been implicated in ADPKD pathogenesis but genetic features and the size of <it>PKD1 </it>make genetic diagnosis tedious.</p> <p>Methods</p> <p>We aim to prove that high resolution melt analysis (HRM), a recent technique in molecular biology, can facilitate molecular diagnosis of ADPKD. We screened for mutations in <it>PKD1 </it>and <it>PKD2 </it>with HRM in 37 unrelated patients with ADPKD.</p> <p>Results</p> <p>We identified 440 sequence variants in the 37 patients. One hundred and thirty eight were different. We found 28 pathogenic mutations (25 in <it>PKD1 </it>and 3 in <it>PKD2 </it>) within 28 different patients, which is a diagnosis rate of 75% consistent with literature mean direct sequencing diagnosis rate. We describe 52 new sequence variants in <it>PKD1 </it>and two in <it>PKD2</it>.</p> <p>Conclusion</p> <p>HRM analysis is a sensitive and specific method for molecular diagnosis of ADPKD. HRM analysis is also costless and time sparing. Thus, this method is efficient and might be used for mutation pre-screening in ADPKD genes.</p

Evidence of a causal and modifiable relationship between kidney function and circulating trimethylamine N-oxide

The host-microbiota co-metabolite trimethylamine N-oxide (TMAO) is linked to increased cardiovascular risk but how its circulating levels are regulated remains unclear. We applied "explainable" machine learning, univariate, multivariate and mediation analyses of fasting plasma TMAO concentration and a multitude of phenotypes in 1,741 adult Europeans of the MetaCardis study. Here we show that next to age, kidney function is the primary variable predicting circulating TMAO, with microbiota composition and diet playing minor, albeit significant, roles. Mediation analysis suggests a causal relationship between TMAO and kidney function that we corroborate in preclinical models where TMAO exposure increases kidney scarring. Consistent with our findings, patients receiving glucose-lowering drugs with reno-protective properties have significantly lower circulating TMAO when compared to propensity-score matched control individuals. Our analyses uncover a bidirectional relationship between kidney function and TMAO that can potentially be modified by reno-protective anti-diabetic drugs and suggest a clinically actionable intervention for decreasing TMAO-associated excess cardiovascular risk

Imidazole propionate is increased in diabetes and associated with dietary patterns and altered microbial ecology

Microbiota-host-diet interactions contribute to the development of metabolic diseases. Imidazole propionate is a novel microbially produced metabolite from histidine, which impairs glucose metabolism. Here, we show that subjects with prediabetes and diabetes in the MetaCardis cohort from three European countries have elevated serum imidazole propionate levels. Furthermore, imidazole propionate levels were increased in subjects with low bacterial gene richness and Bacteroides 2 enterotype, which have previously been associated with obesity. The Bacteroides 2 enterotype was also associated with increased abundance of the genes involved in imidazole propionate biosynthesis from dietary histidine. Since patients and controls did not differ in their histidine dietary intake, the elevated levels of imidazole propionate in type 2 diabetes likely reflects altered microbial metabolism of histidine, rather than histidine intake per se. Thus the microbiota may contribute to type 2 diabetes by generating imidazole propionate that can modulate host inflammation and metabolism

À quoi ont rêvé (et n'ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle

What have been published in management control and management accounting in France for ten years and what did we learn from it ? In this paper we tried to answer to these questions by examining scientific production published in Finance Contrôle Stratégie and Comptabilité Contrôle Audit, the two major French accounting journals. The relative importance or lack of some themes as much as their increase or decrease is systematically analysed. This French scientific production is briefly compared to those published in overseas journals and a historical comparison with the issue published in 1999 for the twentieth birthday of AFC is proposed as a conclusion.Que s'est-il publié depuis dix ans en contrôle de gestion en France et qu'avons nous appris de ces recherches ? Ce sont les questions auxquelles cet article cherche à répondre en examinant la production scientifique publiée dans les revues Finance Contrôle Stratégie et Comptabilité Contrôle Audit. La prévalence ou l'absence de certains thèmes, la montée et la baisse des différentes problématiques sont systématiquement analysées et les conclusions des différents articles publiés sont succinctement présentées. Cette production scientifique est brièvement mise en relation avec la production anglo-saxonne et un retour historique sur le bilan fait à l'occasion des vingt ans de l'AFC est proposé en conclusion

Adolescentes, sexualité et contraception (enquête auprès du Centre de Planification Familial d'Ornex (01) et des médecins généralistes du pays de Gex)

LYON1-BU Santé (693882101) / SudocPARIS-BIUM (751062103) / SudocSudocFranceF

UTERUS UNI-CICATRICIEL ET GROSSESSE

LYON1-BU Santé (693882101) / SudocPARIS-BIUM (751062103) / SudocSudocFranceF

LA REGIONALISATION DES SOINS PERINATALS (A PROPOS DES TRANSFERTS MATERNO-FOETAUX VERS LA MATERNITE DU CENTRE HOSPITALIER DE LYON SUD EN 1997)

LYON1-BU Santé (693882101) / SudocPARIS-BIUM (751062103) / SudocSudocFranceF