The Development and Decline of Law in French Accounting Regulation

This article deals with French accounting regulation in terms of approaches taken by the French state to develop accounting law as a means to standardise the organisation and operation of financial accounting by enterprises, especially companies and company groups. It will show that development of detailed autonomous law in this regard, though comparatively recent, is now unlikely to survive in light of wider related European Union and international developments

Transfer dynamic of macroplastics in estuaries -New insights from the Seine estuary: Part 1. Long term dynamic based on date-prints on stranded debris

International audienceRivers are a major pathway for plastics between lands and the ocean. At the land-ocean interface, estuaries make the transfer dynamic of plastics complex and nonlinear. That is why very little is known about this dynamic. In this respect, a specific marker (i.e. Microlax packaging) showing date-prints was systematically investigated in different riverbanks of the Seine estuary to identify the share of "old" and "recent" litter transiting through the estuary toward the ocean. Up to 70% of Microlax were "old" plastic items probably related to the meandering dynamic of the river over large time and space scales, and hydrodynamic conditions (tides) at smaller scales. This contributes together to increase the residence time of plastics into the estuary up to decades with almost endless transport, deposit and remobilization cycles. Consequently, the Seine estuary may function as a "microplastic factory" resulting from the fragmentation of macroplastics into microplastics well before they reach the ocean

Transfer dynamics of macroplastics in estuaries – New insights from the Seine estuary: Part 3. What fate for macroplastics?

International audienc

Barrier properties of polyamide 12/montmorillonite nanocomposites: Effect of clay structure and mixing conditions

International audienc

Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case

This article evaluates national capacity for direct participation in international accounting harmonization through its principal current formal institutional forum, the International Accounting Standards Board (IASB), with France as a test case. The objective is to derive propositions by which individual nation states, their indigenous accounting professions and other significant elements of their institutional framework might: (a) evaluate their present national capacity to contribute to international accounting harmonization; and (b) address policy issues relevant to development and deployment of capacity for effective engagement. The objective of the framework of analysis employed is to infer essential or desirable attributes for direct participation in international accounting harmonization by reference to the observed attributes of the initial IASB appointments. The likelihood and sustainability of direct French participation in the process is then assessed in relation to those attributes

Transfer dynamics of macroplastics in estuaries – New insights from the Seine estuary: Part 2. Short-term dynamics based on GPS-trackers

International audienc

Pollution plastique dans le continuum Terre-Mer : des zones d'accumulation de macrodéchets à la formation de microplastiques

International audienc