Une approche de la théorie institutionnelle à la réglementation de l'audit légale et statutaire

En tant que cadre d'analyse, la théorie institutionnelle a été utilisée pour expliquer les différentes manières que les organisations développent et évoluent à travers le temps, en réponse à différents types de pressions institutionnelles. Cet article contribue à la littérature de la théorie institutionnelle de plusieurs façons. Tout d'abord, l'objet de l'étude est sur les récents changements dans les structures de régulation de l'audit légale et statutaire, une fonction importante dans le capitalisme contemporain. Deuxièmement, nous étendons la théorie institutionnelle par le biais d'une analyse comparative internationale des changements dans les structures de réglementation de l'audit légale et statutaire aux Etats-Unis, la France et le Canada. Troisièmement, d'une manière analogue à Dillard et al. (2004), nous étendons la théorie institutionnelle à travers une plus grande focalisation sur les aspects politiques de changement institutionnel en ce qui concerne la réglementation de l'audit légale et statutaire. Notre constat est qu'il y a eu des changements significatifs dans les structures de réglementation de l'audit légale et statutaire au cours des dernières années, entraînant une augmentation des niveaux d'isomorphisme institutionnel. Pressions, surtout à l'extérieur de cadres réglementaires nationaux, ont abouti à un plus grand légalisme dans la régulation de l'audit légale et statutaire dans les trois pays étudiés. La mondialisation des marchés de capitaux internationaux explique en partie ce phénomène, mais l'isomorphisme coercitif et isomorphisme mimétique sont également considérés comme jouant un rôle important dans ce processus.Audit légale et statutaire; réglementation; la théorie institutionnelle

Évaluation de marqueurs plasmatiques de l'activation de la coagulation chez des chats atteints de cardiomyopathie

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal

Impact of primary and secondary machinery tracks on fine root growth of sugar maple after selection cutting

Selection cutting, where approximately 30% of the trees are removed every 30 years, is the main silvicultural treatment used in temperate deciduous forests of Quebec (Canada). Concerns have been raised that the use of heavy machinery is creating soil disturbances that are negatively affecting the growth and survival of remaining trees. The aim of the study was to determine if heavy machinery is affecting the growth, morphology, and architecture of sugar maple (Acer saccharum Marsh.) fine roots in and around machinery tracks left after selection logging. The study site, a sugar maple dominated stand, was located in southern Quebec. Root ingrowth bags and standard root cores were used to compare fine root growth, morphology, and architecture in and around machinery tracks one year after logging. Fine root growth of maple was reduced fivefold in both primary (multiple trip) and secondary (only one trip) machinery tracks compared with the control. There was a nonstatistical reduction in fine root growth within 1 m of the tracks. Because machinery tracks cover between 15% and 25% of a stand after selection logging, such reduction in fine root growth could be significant for the growth and survival of the remaining mature maple trees

Pyruvate kinase deficiency confers susceptibility to Salmonella typhimurium infection in mice

The mouse response to acute Salmonella typhimurium infection is complex, and it is under the influence of several genes, as well as environmental factors. In a previous study, we identified two novel Salmonella susceptibility loci, Ity4 and Ity5, in a (AcB61 × 129S6)F2 cross. The peak logarithm of odds score associated with Ity4 maps to the region of the liver and red blood cell (RBC)–specific pyruvate kinase (Pklr) gene, which was previously shown to be mutated in AcB61. During Plasmodium chabaudi infection, the Pklr mutation protects the mice against this parasite, as indicated by improved survival and lower peak parasitemia. Given that RBC defects have previously been associated with resistance to malaria and susceptibility to Salmonella, we hypothesized that Pklr is the gene underlying Ity4 and that it confers susceptibility to acute S. typhimurium infection in mice. Using a fine mapping approach combined with complementation studies, comparative studies, and functional analysis, we show that Pklr is the gene underlying Ity4 and that it confers susceptibility to acute S. typhimurium infection in mice through its effect on the RBC turnover and iron metabolism

Using longitudinal survival probabilities to test field vigour estimates in sugar maple (Acer saccharum Marsh.)

Tree mortality is a major force driving forest dynamics. To foresters, however, tree mortality is often considered a loss in productivity. To reduce tree mortality, silvicultural systems, such as selection cuts, aim at removing trees that are more likely to die. In order to identify trees with higher risks of mortality, field classifications are employed that assess vigour based on external characteristics of trees. We used a novel longitudinal approach for estimating survival probabilities based on ring-width measurements, initially developed by Bigler and Bugmann [Bigler, C., Bugmann, H., 2004. Predicting the time of tree death using dendrochronological data. Ecol. Appl. 14 (3), 902-914], to parameterize a survival probability model for sugar maple (Acer saccharum Marsh.) and to test whether field-assessed tree vigour classes are corroborated by survival probabilities determined from radial growth history. Data from 56 dead and 321 live sugar maples were collected in stands in western Quebec (Canada) that had undergone a selection cut ≈10 years prior to sampling. Our results showed that tree vigour established from external defects and pathological symptoms, using the classification of Boulet [Boulet, B., 2005. D

Brachystemma calycinum

Objective. The aim of this randomized placebo-controlled trial was to evaluate the beneficial effect of a whole plant extract of Brachystemma calycinum D. Don (BCD) in naturally occurring osteoarthritis (OA) in dogs. Methods. Dogs had stifle/hip OA and poor limb loading based on the peak of the vertically oriented ground reaction force (PVF) measured using a force platform. At baseline, PVF and case-specific outcome measure of disability (CSOM) were recorded. Dogs (16 per group) were then assigned to receive BCD (200 mg/kg/day) or a placebo. The PVF was measured at week (W) 3 and W6. Locomotor activity was recorded throughout the study duration using collar-mounted accelerometer, and CSOM was assessed biweekly by the owner. Results. BCD-treated dogs had higher PVF at W3 and W6 when compared to Baseline (P<0.001) and at W6 when compared to placebo-treated dogs (P=0.040). Higher daily duration (P=0.024) and intensity (P=0.012) of locomotor activity were observed in BCD-treated dogs compared to baseline. No significant change was observed in either group for CSOM. Conclusions. Treatment with BCD improved the limb impairment and enhanced the locomotor activity in dogs afflicted by naturally-occurring OA. Those preclinical findings provide interesting and new information about the potential of BCD as an OA therapeutic

Sugar maple (Acer saccharum March.) growth is influenced by close conspecifics and skid trait proximity following selection harvest

In this study, we quantified the effects of local neighbourhood competition, light availability, and proximity to skid trails on the growth of sugar maple (Acer saccharum Marsh.) trees following selection harvest. We hypothesized that growth would increase with decreasing competition and increasing light availability, but that proximity to skid trails would negatively affect growth. A total of 300 sugar maples were sampled 10 years after selection harvesting in 18 stands in Témiscamingue (Québec, Canada). Detailed tree and skid trail maps were obtained in one 0.4 ha plot per stand. Square-root transformed radial growth data were fitted to a linear mixed model that included tree diameter, crown position, a neighbourhood competition index, light availability (estimated using the SORTIE light model), and distance to the nearest skid trail as explanatory variables. We considered various distance-dependent or -independent indices based on neighbourhood radii ranging from 6 to 12 m. The competition index that provided the best fit to the data was a distance-dependent index computed in a 6 m search radius, but a\ud distance-independent version of the competition index provided an almost equivalent fit to data. Models corresponding to all combinations of main effects were fit to data using maximum likelihood, and weighted averages of parameter estimates were obtained usingmultimodel inference. All predictors had\ud an influence on growth, with the exception of light. Radial growth decreased with increasing tree diameter, level of competition and proximity to skid trails, and varied among crown positions with trees in suppressed and intermediate positions having lower growth rates than codominants and dominants. Our results indicate that in selection managed stands, the radial growth of sugarmaple trees depends on\ud competition from close (6 m) conspecific neighbours, and is still affected by proximity to skid trails 10 years after harvesting. Such results underscore the importance of minimizing the extent of skid trail networks by careful pre-harvest planning of trail layout. We also conclude that the impact of heterogeneity among individual-tree neighbourhoods, such as those resulting from alternative spatial patterns of harvest, can usefully be integrated into models of post-harvest tree growth

Comparing composition and structure in old-growth and harvested (selection and diameter-limit cuts) northern hardwood stands in Quebec

Single-tree selection cutting is sometimes believed to be similar to the natural gap disturbance regime of hardwood forests, but few studies have specifically compared the compositional and structural characteristics of old-growth hardwood stands, undergoing natural gap dynamics and hardwood stands previously subjected to partial cuts. This study characterized and compared the composition (saplings and trees) and structure (gaps, foliage distribution, tree diameter and density, snags and coarse woody debris) of old-growth stands (OG), 12-year-old selection cuts (SC), and 28-33-year-old diameter-limit cuts (DLC) in sugar maple (Acer saccharum)-dominated northern hardwood stands. Results showed marked structural differences between OG and harvested stands, with stronger differences between DLC and OG than between SC and OG. The synchronized formation of numerous canopy openings in harvested stands induced a massive post-harvest recruitment of advance regeneration in both SC and DLC that created a dense foliage layer in the understory. Large living trees (dbh > 39.1 cm) and defective trees were less numerous in SC than OG, which can have a detrimental impact on species dependent on these structural elements, and on the future availability and characteristics of coarse woody debris. Relatively few compositional differences were noticed among stand types, although a greater proportion of mid-tolerant species was found in the post-harvest recruitment cohorts of harvested stands compared to OG, and a lower proportion of beech (Fagus grandifolia Ehrh.) saplings was observed in DLC compared to OG and SC. We argue that even if selection cutting is closer to the natural disturbance regime of hardwood forests than diameter-limit cutting, and therefore representing progress toward the development and implementation of a natural-disturbance-based management, a recurring application of selection cutting might lead to a homogenization of forest structure and composition, a reduction of key structural features and a reduction in biological diversity at both the stand and landscape scales. Some management recommendations are proposed

Subword complexes, cluster complexes, and generalized multi-associahedra

In this paper, we use subword complexes to provide a uniform approach to finite type cluster complexes and multi-associahedra. We introduce, for any finite Coxeter group and any nonnegative integer k, a spherical subword complex called multi-cluster complex. For k=1, we show that this subword complex is isomorphic to the cluster complex of the given type. We show that multi-cluster complexes of types A and B coincide with known simplicial complexes, namely with the simplicial complexes of multi-triangulations and centrally symmetric multi-triangulations respectively. Furthermore, we show that the multi-cluster complex is universal in the sense that every spherical subword complex can be realized as a link of a face of the multi-cluster complex.Comment: 26 pages, 3 Tables, 2 Figures; final versio