LA LITTERATURE COMPTABLE FRANCOPHONE (1900-1950) ET LES RISQUES D'UNE PERIODE CHAOTIQUE

Cet article essaie de brosser un tableau de la littérature comptable francophone durant la première moitié du 20e siècle dans plusieurs domaines générateurs de risques variés : histoire de la comptabilité pour faire face au risque d'oubli, publications en théorie comptable financière pour cerner les risques financiers, étude des coûts pour limiter les risques de production, prise en compte de l'inflation pour assumer les risques monétaires, création du plan comptable pour réguler l'économie concertée.Comptabilité financière; Comptabilité francophone; Coûts; Histoire de la comptabilité; Inflation; Plan comptable; XXe siècle

Gens du chiffre et gens du prétoire : Domaines réservés, domaines convoités

The ordinance of September 19, 1945, which had been preceded by laws 467 and 468 of April 3, 1942, has always been the law of the Institute of Chartered Accountants. This chart, designed in painful times, has been of great use since its promulgation, because it contains some articles particularly relevant and structuring. But sometimes it contains more contestable paragraphs. Among those, article number 14 generates ambiguity on the respective missions of the Chartered Accountants and the Certified Accountants and especially article number 22 treats of the additional missions of the chartered accountant and often caused competitions between lawyers and accountants. This document points out some stages of this fight and gives an extreme example of these contests which will have to necessarily disappear, for the common use of the firms and the both professional Institutes.Corporatism, Diplomas, Teaching, Chartered accountant (CPA), Professional Institute, Education, Accounting profession.

UNE BREVE HISTOIRE DES DIPLOMES D'EXPERTISE COMPTABLE FRANCAIS (1927-1997)

Nous avons eu en France quatre types successifs de diplômes d'expert-comptable, en 1927, en 1945, en 1963 et en 1981. Chaque fois, ces diplômes ont eu beaucoup de mal à s'imposer et leur légitimité a été remise en question et contestée pour cause d'ambiguïté, d'iniquité ou pour cause de dualité. Cette étude en dit un peu plus sur la chronologie mouvementée de ces examens.Diplômes; Enseignement; Expert comptable; Ordre professionnel; Formation; Profession comptable

Les années sombres de l'Ordre national des experts-comptables : quelques textes oubliés

It is difficult, even in 2005, to write the peaceful history of the French Institute of Chartered Accountants. Almost everywhere, it is written that it was founded in 1945. It would be more accurate to say that it was re-constituted in 1945. It was actually created in 1942 and its origins are still regarded with shame by some people. It is the dissension between the professionals, during the years 1925-1939 which gave birth to it in the Second World War. There would have been occasions to found it earlier (in 1867, or 1917, or even 1921). This paper does not aim to start again a painful polemic. It wants only to show how the Institute was organized and how it functioned during 3 years, 3 short but fundamental years, which left indelible traces that some sought at all costs to erase.Corporatism, Education, Chartered Accountant, Formation, Professional Institute, Accounting Profession.

Le Canal du Midi au 17e siècle :

Pierre-Paul Riquet fit construire au 17e siècle le canal royal du Languedoc, qui devint ensuite le canal du Midi. En son temps, ce fut le projet européen le plus important. Inspiré par d'autres modèles de canaux construits depuis l'Antiquité, il servit de modèle ou d'exemples à beaucoup d'autres. Pour construire leur canal, Riquet et ses collaborateurs choisirent une approche systémique et surent concilier l'aspect global et les détails techniques du projet. Le financement du canal ne doit pas surprendre les investisseurs modernes : apports de capitaux propres, financement par des capitaux publics (le Roi) et privés, emprunts et recours à l'impôt ne sont pas faits pour surprendre les comptables et les financiers contemporains. Enfin, toutes les archives du canal ont été conservées, et on peut étudier non seulement ses détails techniques, mais encore sa comptabilité au jour le jour.Canal du Midi - Canal des deux mers - Colbert - Comptabilité de trésorerie - Gestion de projet - Investissements - Pierre-Paul Riquet - Politique sociale - 17e siècle

Activation of a-7 Nicotinic Acetylcholine Receptor Reduces Ischemic Stroke Injury through Reduction of Pro-Inflammatory Macrophages and Oxidative Stress

International audienceActivation of a-7 nicotinic acetylcholine receptor (a-7 nAchR) has a neuro-protective effect on ischemic and hemorrhagic stroke. However, the underlying mechanism is not completely understood. We hypothesized that a-7 nAchR agonist protects brain injury after ischemic stroke through reduction of pro-inflammatory macrophages (M1) and oxidative stress. C57BL/6 mice were treated with PHA568487 (PHA, a-7 nAchR agonist), methyllycaconitine (MLA, nAchR antagonist), or saline immediately and 24 hours after permanent occlusion of the distal middle cerebral artery (pMCAO). Behavior test, lesion volume, CD68 + , M1 (CD11b + /Iba1 +) and M2 (CD206/Iba1 +) microglia/macrophages, and phosphorylated p65 component of NF-kB in microglia/macrophages were quantified using histological stained sections. The expression of M1 and M2 marker genes, anti-oxidant genes and nicotinamide adenine dinucleotide phosphate (NADPH) oxidase were quantified using real-time RT-PCR. Compared to the saline-treated mice, PHA mice had fewer behavior deficits 3 and 7 days after pMCAO, and smaller lesion volume, fewer CD68 + and M1 macrophages, and more M2 macrophages 3 and 14 days after pMCAO, whereas MLA's effects were mostly the opposite in several analyses. PHA increased anti-oxidant genes and NADPH oxidase expression associated with decreased phosphorylation of NF-kB p65 in microglia/macrophages. Thus, reduction of inflammatory response and oxidative stress play roles in a-7 nAchR neuro-protective effect

Interferon β-1a in relapsing multiple sclerosis: four-year extension of the European IFNβ-1a Dose-C omparison Study

Background: Multiple sclerosis (MS) is a chronic disease requiring long-term monitoring of treatment. Objective: To assess the four-year clinical efficacy of intramuscular (IM) IFNb-1a in patients with relapsing MS from the European IFNb-1a Dose-C omparison Study. Methods: Patients who completed 36 months of treatment (Part 1) of the European IFNb-1a Dose-C omparison Study were given the option to continue double-blind treatment with IFNb-1a 30 mcg or 60 mcg IM once weekly (Part 2). Analyses of 48-month data were performed on sustained disability progression, relapses, and neutralizing antibody (NA b) formation. Results: O f 608/802 subjects who completed 36 months of treatment, 493 subjects continued treatment and 446 completed 48 months of treatment and follow-up. IFNb-1a 30 mcg and 60 mcg IM once weekly were equally effective for up to 48 months. There were no significant differences between doses over 48 months on any of the clinical endpoints, including rate of disability progression, cumulative percentage of patients who progressed (48 and 43, respectively), and annual relapse rates; relapses tended to decrease over 48 months. The incidence of patients who were positive for NAbs at any time during the study was low in both treatment groups. Conclusion: C ompared with 60-mcg IM IFNb-1a once weekly, a dose of 30 mcg IM IFNb-1a once weekly maintains the same clinical efficacy over four years

Cost-effectiveness of non-invasive methods for assessment and monitoring of liver fibrosis and cirrhosis in patients with chronic liver disease: systematic review and economic evaluation

BACKGROUND: Liver biopsy is the reference standard for diagnosing the extent of fibrosis in chronic liver disease; however, it is invasive, with the potential for serious complications. Alternatives to biopsy include non-invasive liver tests (NILTs); however, the cost-effectiveness of these needs to be established. OBJECTIVE: To assess the diagnostic accuracy and cost-effectiveness of NILTs in patients with chronic liver disease. DATA SOURCES: We searched various databases from 1998 to April 2012, recent conference proceedings and reference lists. METHODS: We included studies that assessed the diagnostic accuracy of NILTs using liver biopsy as the reference standard. Diagnostic studies were assessed using the Quality Assessment of Diagnostic Accuracy Studies (QUADAS-2) tool. Meta-analysis was conducted using the bivariate random-effects model with correlation between sensitivity and specificity (whenever possible). Decision models were used to evaluate the cost-effectiveness of the NILTs. Expected costs were estimated using a NHS perspective and health outcomes were measured as quality-adjusted life-years (QALYs). Markov models were developed to estimate long-term costs and QALYs following testing, and antiviral treatment where indicated, for chronic hepatitis B (HBV) and chronic hepatitis C (HCV). NILTs were compared with each other, sequential testing strategies, biopsy and strategies including no testing. For alcoholic liver disease (ALD), we assessed the cost-effectiveness of NILTs in the context of potentially increasing abstinence from alcohol. Owing to a lack of data and treatments specifically for fibrosis in patients with non-alcoholic fatty liver disease (NAFLD), the analysis was limited to an incremental cost per correct diagnosis. An analysis of NILTs to identify patients with cirrhosis for increased monitoring was also conducted. RESULTS: Given a cost-effectiveness threshold of £20,000 per QALY, treating everyone with HCV without prior testing was cost-effective with an incremental cost-effectiveness ratio (ICER) of £9204. This was robust in most sensitivity analyses but sensitive to the extent of treatment benefit for patients with mild fibrosis. For HBV [hepatitis B e antigen (HBeAg)-negative)] this strategy had an ICER of £28,137, which was cost-effective only if the upper bound of the standard UK cost-effectiveness threshold range (£30,000) is acceptable. For HBeAg-positive disease, two NILTs applied sequentially (hyaluronic acid and magnetic resonance elastography) were cost-effective at a £20,000 threshold (ICER: £19,612); however, the results were highly uncertain, with several test strategies having similar expected outcomes and costs. For patients with ALD, liver biopsy was the cost-effective strategy, with an ICER of £822. LIMITATIONS: A substantial number of tests had only one study from which diagnostic accuracy was derived; therefore, there is a high risk of bias. Most NILTs did not have validated cut-offs for diagnosis of specific fibrosis stages. The findings of the ALD model were dependent on assuptions about abstinence rates assumptions and the modelling approach for NAFLD was hindered by the lack of evidence on clinically effective treatments. CONCLUSIONS: Treating everyone without NILTs is cost-effective for patients with HCV, but only for HBeAg-negative if the higher cost-effectiveness threshold is appropriate. For HBeAg-positive, two NILTs applied sequentially were cost-effective but highly uncertain. Further evidence for treatment effectiveness is required for ALD and NAFLD. STUDY REGISTRATION: This study is registered as PROSPERO CRD42011001561. FUNDING: The National Institute for Health Research Health Technology Assessment programme