Facteurs de contingence externes et pratiques comptables des PME au Cameroun

L’objectif de cette étude est  de montrer l’influence de l’environnement externe sur les pratiques comptables des PME au Cameroun. Après avoir mené une enquête auprès de 222 PME des villes telles que Yaoundé et Douala, opérant dans 3 secteurs d’activité (Commerce, service, industrie), nous avons procédé à l'analyse statistique différentielle qui fait appel à la régression linéaire multiple précédée de l'analyse factorielle(AF), plus spécifiquement l’ACP (Analyse en composante principale) et à l'utilisation des tests de STUDENT et de FISHER. Les  résultats issus de ces analyses indiquent que la complexité, l’incertitude et le dynamisme perçu de l’environnement par les acteurs comptables influencent positivement et significativement la production et l’utilisation de l’ICF des PME au Cameroun. Au regard de ces résultats, les implications managériales suggèrent aux dirigeants et aux comptables des PME d’être non seulement attentifs à leur environnement et à ses évolutions, mais aussi à s’y adapter  afin d’améliorer constamment leurs pratiques comptables pour une bonne gestion de l’entreprise

Macroscopic, thermodynamic, kinetic and microscopic study of nitric acid pickling of Elektron 21 (EV31A) magnesium alloy

The study of pickling of the EL21T6 substrate in a nitric acid bath firstly provided knowledge of the influence of the different experimental parameters (concentration of acid, temperature and stirring of the solution) in relation to the etching rate. This experimental part led to the choice of standard pickling (Tbath = 25 °C, moderate stirring (250 rpm), [HNO3] = 1.20 mol/L, duration of 2 min) so as to obtain constant removal of material, even after several uses of the pickling bath. SEM observations also confirmed that in these operating conditions, pickling concerns both the grains of the matrix and the precipitates of type Mg3(Nd, Gd), leading to uniform removal of material from the surface. Working from a number of assumptions, thermodynamic and chemical kinetic studies then allowed a pickling mechanism to be proposed and led to obtaining values for the corresponding kinetic parameters (order of reaction, constant of mean rate, activation energy) to be obtained

Protection against myxomatosis and rabbit viral hemorrhagic disease with recombinant myxoma viruses expressing rabbit hemorrhagic disease virus capsid protein

Two myxoma virus-rabbit hemorrhagic disease virus (RHDV) recombinant viruses were constructed with the SG33 strain of myxoma virus to protect rabbits against myxomatosis and rabbit viral hemorrhagic disease. These recombinant viruses expressed the RHDV capsid protein (VP60). The recombinant protein, which is 60 kDa in size, was antigenic, as revealed by its reaction in immunoprecipitation with antibodies raised against RHDV. Both recombinant viruses induced high levels of RHDV- and myxoma virus-specific antibodies in rabbits after immunization. Inoculations by the intradermal route protected animals against virulent RHDV and myxoma virus challenges

Functionalized Magnetic Nanoparticles for the Detection And Quantitative Analysis of CellSurfaceAntigen

Cellsurfaceantigensasbiomarkersoffertremendouspotentialforearlydiagnosis,prognosis,andtherapeuticresponseinavariety of diseases such as cancers. In this research, a simple, rapid, accurate, inexpensive, and easily available in vitro assay based on magnetic nanoparticles and magnetic cell separation principle was applied to identify and quantitatively analyze the cell surface antigenexpressioninthecaseofprostatecancercells.Comparingthecapabilityoftheassaywith�owcytometryasagoldstandard methodshowedsimilarresults.eresultsshowedthattheantigen-speci�cmagneticcellseparationwithantibody-coatedmagnetic nanoparticleshashighpotentialforquantitativecellsurfaceantigendetectionandanalysi

Tomographic PIV study of lifted flames in turbulent Axisymmetric jets of methane

International audienceIn the present work, the capability of the tomo-PIV technique to measure 3D flow structures in reactive flow is evaluated in a lifted flame configuration. In combustion, two main problems can be encountered: the flame radiation and the imaging of the particle field throughout non-uniform distribution of the refractive index. In order to assess these two points, turbulent lifted flames of methane has been investigated. In that condition, the flame is detached from the burner and is in lifted-flame regime far below the blow-off condition. In this simple configuration, some parts of the methane jet is surrounded by the reaction zones and burned gases, both inducing large variations of the refractive index, which are time dependent. The main objective of this experiment is to compare the tomo-PIV results performed in reactive conditions to those obtained in the same optical arrangement without flame (free jet)

Microphthalmia-associated transcription factor regulates RAB27A gene expression and controls melanosome transport.

Melanosomes are lysosome-related organelles specialized in melanin synthesis and transport. In this study, we show that microphthalmia-associated transcription factor (MITF) silencing induces melanosome gathering around the nucleus and causes the relocalization of Rab27A, Slac2a-Mlph, and Myo5a that control the transport of melanosomes on the actin network. In an attempt to elucidate the mechanism by which MITF controls melanosome distribution, we identify RAB27A as a new MITF target gene. Indeed, MITF silencing leads to a dramatic decrease in Rab27A expression and blocks the stimulation of Rab27A expression evoked by cAMP. Further, forced expression of MITF increases Rab27A expression, indicating that MITF is required and sufficient for Rab27A expression in melanoma cells. MITF binds to two E-boxes in the proximal region of the Rab27A promoter and stimulates its transcriptional activity. Finally, re-expression of Rab27A, in MITF-depleted cells, restores the transport of melanosomes to the cell periphery. These results show that RAB27A is a new direct transcriptional target of MITF and link MITF to melanosome transport, another key parameter of melanocyte differentiation and skin pigmentation. Interestingly, Rab27A is involved in other fundamental physiological functions, such as the transport of lytic granules and insulin secretion. Thus our results, deciphering the mechanism of Rab27A transcriptional regulation, have an interest that goes beyond the skin pigmentation field

Aix Map Task corpus:The French multimodal corpus of task-oriented dialogue

International audienceThis paper introduces the Aix Map Task corpus, a corpus of audio and video recordings of task-oriented dialogues. It was modelled afterthe original HCRC Map Task corpus. Lexical material was designed for the analysis of speech and prosody, as described in (Astésanoet al., 2007). The design of the lexical material, the protocol and some basic quantitative features of the existing corpus are presented.The corpus was collected under two communicative conditions, one audio-only condition and one face-to-face condition. The recordingstook place in a studio and a sound attenuated booth respectively, with head-set microphones (and in the face-to-face condition with twovideo cameras). The recordings have been segmented into Inter-Pausal-Units and transcribed using transcription conventions containingactual productions and canonical forms of what was said. It is made publicly available online

Analyse spectrale d’une turbulence isotrope et homogène en PIV résolue en temps par FTEE

International audienceL’utilisation de plus en plus fréquente des systèmes d’acquisition haute cadence pour la vélocimétrie par images de particules (PIV) permet l’application d’algorithme de traitement multi-images. Ces méthodes récentes ouvrent de nouveaux potentiels par rapport aux approches plus classiques basées uniquement sur un couple d’image de particules. Dans ce travail, à partir d’images de particules synthétiques simulant une turbulence homogène et isotrope et une expérience de turbulence en régime de décroissance, nous analysons les potentiels d’un algorithme de traitement PIV multi-images (FTEE) en le comparant à une approche plus conventionnelle de PIV double images avec déformation. Ces méthodes sont comparées en terme de caractéristiques statistiques de turbulence (échelle, énergie cinétique et dissipation) ainsi que dans leur capacité à résoudre le spectre de turbulence

Electrochemical properties of the [SiW 10 O 36 (M 2 O 2 E 2 )] 6− polyoxometalate series (M = Mo( v ) or W( v ); E = S or O)

International audienceElectronic Supplementary Information (ESI) available: FT-IR spectra of the compounds used in this study (Figure S1); Additional electrochemical data (Figure S2-S6), additional UV-Vis-NIR spectroelectrochemistry experiments (Figure S7-S12); effect of addition of an excess of Br2 on the electronic spectra of {SiW10-Mo2O2S2} in DMF (Figure S13); 29 Si NMR spectra of {SiW10-Mo2O2S2} in DMF/CH3CN mixtures before and after addition of one equivalent of Br2 (Figure S14). See This paper deals with the electrochemical studies performed in DMF on three iso-structural and iso-electronic compounds of general formula γ−[SiW10O36(M2O2E2)] 6-, which differ either by the nature of the metallic centers (M = Mo(V) or W(V)) or by the nature of the bridges between Mo(V) atoms (E = O 2-or S 2-). Interestingly, cyclic voltammetry experiments performed in dry DMF reveal electrochemical processes both in oxidation and in reduction modes. The nature of these processes are studied and elucidated by various electrochemical techniques such as coulometry, rotating disk electrodes, spectro-electrochemistry (IR and UV-Vis), NMR and DFT calculations

Analyse comparée des écosystèmes digestifs du rumen de la vache et du caecum du lapin

Dans cette revue nous avons synthétisé les données obtenues dans notre équipe et celles de la bibliographie afin de contribuer à une meilleure connaissance de l’écologie des communautés bactériennes et archées des fermenteurs digestifs des mammifères herbivores. L’analyse a porté sur la comparaison des deux principales stratégies digestives rencontrées chez les mammifères herbivores actuels : un fermenteur en position proximale, le rumen, et un fermenteur en position distale, le caecum. Parmi les espèces d’intérêt agronomique,la vache et le lapin on été choisis comme animaux modèles. Après avoir rappelé les caractéristiques anatomiques et physicochimiques de ces fermenteurs digestifs, nous avons analysé les spécificités de leurs communautés procaryotiques liées à l’hôte, la variabilité individuelle, la structuration spatiale (inter- et intra- fermenteurs digestifs) et la dynamique temporelle (journalière et hebdomadaire) avec ou sans perturbation nutritionnelle induite