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

Mean proton and alpha-particle reduced widths of the Porter-Thomas distribution and astrophysical applications

The Porter-Thomas distribution is a key prediction of the Gaussian orthogonal ensemble in random matrix theory. It is routinely used to provide a measure for the number of levels that are missing in a given resonance analysis. The Porter-Thomas distribution is also of crucial importance for estimates of thermonuclear reaction rates where the contributions of certain unobserved resonances to the total reaction rate need to be taken into account. In order to estimate such contributions by randomly sampling over the Porter-Thomas distribution, the mean value of the reduced width must be known. We present mean reduced width values for protons and α particles of compound nuclei in the A = 28–67 mass range. The values are extracted from charged-particle elastic scattering and reaction data that weremeasured at the riangle Universities Nuclear Laboratory over several decades. Our new values differ significantly from those previously reported that were based on a preliminary analysis of a smaller data set. As an example for the application of our results, we present new thermonuclear rates for the 40Ca(α,γ)44Ti reaction, which is important for 44Ti production in core-collapse supernovae, and compare with previously reported results.Peer ReviewedPostprint (published version

Probing the gluon self-interaction in light mesons

We investigate masses and decay constants of light mesons from a coupled system of Dyson--Schwinger and Bethe--Salpeter equations. We explicitly take into account dominant non-Abelian contributions to the dressed quark-gluon vertex stemming from the gluon self-interaction. We construct the corresponding Bethe-Salpeter kernel that satisfies the axial-vector Ward-Takahashi identity. Our numerical treatment fully includes all momentum dependencies with all equations solved completely in the complex plane. This approach goes well beyond the rainbow-ladder approximation and permits us to investigate the influence of the gluon self-interaction on the properties of mesons. As a first result we find indications of a nonperturbative cancellation of the gluon self-interaction contributions and pion cloud effects in the mass of the rho-meson.Comment: 4 pages, 5 figures. Matches published version in PR

Comparisons of global topographic/isostatic models to the Earth's observed gravity field

The Earth's gravitational potential, as described by a spherical harmonic expansion to degree 180, was compared to the potential implied by the topography and its isostatic compensation using five different hypothesis. Initially, series expressions for the Airy/Heiskanen topographic isostatic model were developed to the third order in terms of (h/R), where h is equivalent rock topography and R is a mean Earth radius. Using actual topographic developments for the Earth, it was found that the second and third terms of the expansion contributed 30 and 3 percents, of the first of the expansion. With these new equations it is possible to compute depths (D) of compensation, by degree, using 3 different criteria. The results show that the average depth implied by criterion I is 60 km while it is about 33 km for criteria 2 and 3 with smaller compensation depths at the higher degrees. Another model examined was related to the Vening-Meinesz regional hypothesis implemented in the spectral domain. Finally, oceanic and continental response functions were derived for the global data sets and comparisons made to locally determined values

FDI in Vietnam: An Empirical Study of an Economy in Transition

Vietnam has emerged as an alternative smaller emerging economy market for FDI in the last five years, attracting both domestic market seeking and export oriented FDI. Vietnam continues to attract significant East Asian and OECD investors. This paper analyses the economic determinants of FDI for a smaller Non-BRIC emerging country, undergoing a rapid transition to a market driven economy in a region of great competitiveness among host countries and growing attractiveness to major source countries. The regression models presented in this paper show that while macro-economic variables such as GDP and to a lesser extent labor costs were predictably significant as determinants of FDI in Vietnam, (as they are in developed economies), the loss of value of the Dong, both against the dollar and against SDR, was a significant and negative factor in the regression models. It appears the relationship of the value of the host currency to FDI in newly emerging countries may be different from that of the more developed countries. Tax rates, openness to trade and growth rate were not shown to be significant in this empirical analysis. Perhaps the traditional literature on FDI needs to be re-examined for the unique challenges facing the newly emerging economies such as CIVETS countries

Single-Trial Phase Precession in the Hippocampus

During the crossing of the place field of a pyramidal cell in the rat hippocampus, the firing phase of the cell decreases with respect to the local theta rhythm. This phase precession is usually studied on the basis of data in which many place field traversals are pooled together. Here we study properties of phase precession in single trials. We found that single-trial and pooled-trial phase precession were different with respect to phase-position correlation, phase-time correlation, and phase range. Whereas pooled-trial phase precession may span 360°, the most frequent single-trial phase range was only ∼180°. In pooled trials, the correlation between phase and position (r = −0.58) was stronger than the correlation between phase and time (r = −0.27), whereas in single trials these correlations (r = −0.61 for both) were not significantly different. Next, we demonstrated that phase precession exhibited a large trial-to-trial variability. Overall, only a small fraction of the trial-to-trial variability in measures of phase precession (e.g., slope or offset) could be explained by other single-trial properties (such as running speed or firing rate), whereas the larger part of the variability remains to be explained. Finally, we found that surrogate single trials, created by randomly drawing spikes from the pooled data, are not equivalent to experimental single trials: pooling over trials therefore changes basic measures of phase precession. These findings indicate that single trials may be better suited for encoding temporally structured events than is suggested by the pooled data

Pеngaruh Fеdеral Fund Ratе Tеrhadap BI Ratе dan Nilai Tukar Rupiah (Studi pada Bank Indonеsia Pеriodе Tahun 2007-2016)

This study aims to tеst whеthеr thе Fеdеral Fund Ratе significantly influеncеs thе BI Ratе and thе Rupiah Еxchangе Ratе. Thе BI Ratе is thе policy ratе rеflеcting thе stancе or stancе of monеtary policy stipulatеd by thе Indonеsian bank and announcеd to thе public. This typе of rеsеarch is an еxplanativе rеsеarch with quantitativе approach. This study usеs quartеr timе sеriеs data from 2007 until 2016 with thе numbеr of samplеs of 40. Data analysis in this study using SPSS 23. Data analysis tеchniquеs usеd in this study using simplе linеar rеgrеssion analysis. Thе rеsults of this study indicatе that: 1) Fеdеral Fund Ratе significantly influеncе thе BI Ratе. Thе changе in BI Ratе as a monеtary policy transmission of BI is basеd on sеvеral factors of global еconomic growth, еspеcially Amеrica which is also transmittеd through Fеdеral Fund Ratе, domеstic еconomic growth, tradе balancе, еxchangе ratе and inflation ratе and othеr еxtеrnal factors 2) Thе Fеdеral Fund Ratе negative significant influеncеs thе Rupiah Еxchangе Ratе, by thе improving US еconomy markеd by tapеring off, dеclining unеmploymеnt, and rising inflation transmittеd through thе Fеdеral Fund Ratе, bе affеctеd dеmand for thе US dollar. Kеywords: Fеdеral Fund Ratе, BI Ratе, Thе Rupiah Еxchangе Rat

An N Server Cutoff Multi-Priority Queue

Consider a multi-priority, nonpreemptive, N-server Poisson arrival queueing system. Service times are negative exponential. In order to save available servers for higher priority customers, arriving customers of each lower priority are deliberately queued whenever the number of servers busy equals or exceeds a given priority-dependent cutoff number. A queued priority i customer enters service the instant there are fewer than the respective cutoff number of servers busy and all higher priority queues are empty. The principal result is the priority i waiting time mean, second moment, and distribution (in transforms). The analysis is extended to systems in which any subset of priority levels may overflow to some other system, rather than join infinite capacity queues. The paper concludes with illustrative computational results