Les risques de ré-endettement des pays en développement après les annulations de dettes.

L’annulation de la dette des pays pauvres a permis de restaurer leur situation financière. Certaines politiques de ré-endettement en cours, à l’égard notamment de prêteurs émergents, présentent toutefois des risques pour ces économies.AID, annulation de dette, BAD, Banque mondiale, Club de Paris, DSF, endettement non concessionnel, FMI, initiative PPTE, IADM, notation, OMD, prêteurs émergents, ré-endettement, soutenabilité, termes de Cologne, Zone franc.

Public Sector Accounting, IPSAS and performance management - Introduction

The current international accounting harmonization movement has extended to the public sector where more and more countries have already been or are going to be involved in the reform of their accounting system, based on the adoption of accrual accounting. This reform trend participates in a more global public sector reform, marked by the introduction of new public management.Parallel to this movement, based on the idea that high quality standards are necessary to enhance consistent financial reporting, the IPSAS Board, the international standard-setter of public accounting, engages in the development of international public sector accounting standards (IPSAS). This development constitutes a further step in the direction of the international convergence of financial reporting systems. This situation raises important questions, both for academics and practitioners. The articles included in this special issue on IPSAS present some of these questions

Les transferts de revenus des migrants : quel impact sur le développement économique et financier des pays d’Afrique subsaharienne ?

Les revenus des migrants peuvent agir sur la croissance et le développement financier des économies bénéficiaires, notamment d’Afrique, sous réserve d’une formalisation accrue des circuits de transferts et de la mise en oeuvre de réformes structurelles ciblées dans les pays récepteurs.Afrique subsaharienne, croissance, financement du développement, secteur financier, transferts des migrants.

Production of topological defects at the end of inflation

Hybrid inflation within supersymmetric grand unified theories, as well as inflation through brane collisions within braneworld cosmological models, lead to the formation of one-dimensional defects. Observational data, mainly from the cosmic microwave background temperature anisotropies but also from the gravitational wave background, impose constraints on the free parameters of the models. I review these inflationary models and discuss the constraints from the currently available data.Comment: 9 pages, Invited talk in the Conference "Challenges in Particle Astrophysics" -- 6th Rencontres du Vietnam, Hanoi (Vietnam) 6-12 Aug. 200

Dairy foods and osteoporosis: an example of assessing the health-economic impact of food products

__Abstract__ Osteoporosis has become a major health concern, carrying a substantial burden in terms of health outcomes and costs. We constructed a model to quantify the potential effect of an additional intake of calcium from dairy foods on the risk of osteoporotic fracture, taking a health economics perspective. Introduction: This study seeks, first, to estimate the impact of an increased dairy consumption on reducing the burden of osteoporosis in terms of health outcomes and costs, and, second, to contribute to a generic methodology for assessing the health-economic outcomes of food products. Methods: We constructed a model that generated the number of hip fractures that potentially can be prevented with dairy foods intakes, and then calculated costs avoided, considering the healthcare costs of hip fractures and the costs of additional dairy foods, as well as the number of disability-adjusted life years (DALYs) lost due to hip fractures associated with low nutritional calcium intake. Separate analyses were done for The Netherlands, France, and Sweden, three countries with different levels of dairy products consumption. Results: The number of hip fractures that may potentially be prevented each year with additional dairy products was highest in France (2,023), followed by Sweden (455) and The Netherlands (132). The yearly number of DALYs lost was 6,263 for France, 1,246 for Sweden, and 374 for The Netherlands. The corresponding total costs that might potentially be avoided are about 129 million, 34 million, and 6 million Euros, in these countries, respectively. Conclusions: This study quantified the potential nutrition economic impact of increased dairy consumption on osteoporotic fractures, building connections between the fields of nutrition and health economics. Future research should further collect longitudinal population data for documenting the net benefits of increasing dairy consumption on bone health and on the related utilization of healthcare resources

Cosmic strings from pseudo-anomalous Fayet-Iliopoulos U(1) in D3/D7 brane inflation

We examine the consequences of recent developments on Fayet-Iliopoulos (FI) terms for D-term inflationary models. There is currently no known way to couple constant FI terms to supergravity consistently; only field-dependent FI terms are allowed. These are natural in string theory and we argue that the FI term in D3/D7 inflation turns out to be of this type, corresponding to a pseudo-anomalous U(1). T he anomaly is canceled by the Green-Schwarz mechanism in 4 dimensions. Inflation proceeds as usual, except that the scale is set by the GS parameter. Cosmic strings resulting from a pseudo-anomalous U(1) have potentially interesting characteristics. Originally expected to be global, they turn out to be local in the string theory context and can support currents. We outline the nature of these strings, discuss bounds on their formation, and summarize resulting cosmological consequences.Comment: 10 pages; minor changes to match published versio

Influence of strong perturbations on wall-bounded flows

Single-point hot-wire measurements are made downstream of a series of spanwise repeating obstacles that are used to generate an artificially thick turbulent boundary layer. The measurements are made in the near field, in which the turbulent boundary layer is beginning to develop from the wall-bounded wakes of the obstacles. The recent paper of Rodríguez-López et al. [E. Rodríguez-López et al., Phys. Rev. Fluids 1, 074401 (2016)] broadly categorized the mechanisms by which canonical turbulent boundary layers eventually develop from wall-bounded wakes into two distinct mechanisms, the wall-driven and wake-driven mechanisms. In the present work we attempt to identify the geometric parameters of tripping arrays that trigger these two mechanisms by examining the spectra of the streamwise velocity fluctuations and the intermittent outer region of the flow. Using a definition reliant upon the magnitude of the velocity fluctuations, an intermittency function is devised that can discriminate between turbulent and nonturbulent flow. These results are presented along with the spectra in order to try to ascertain which aspects of a trip's geometry are more likely to favor the wall-driven or wake-driven mechanism. The geometrical aspects of the trips tested are the aspect ratio, the total blockage, and the blockage at the wall. The results indicate that the presence, or not, of perforations is the most significant factor in affecting the flow downstream. The bleed of fluid through the perforations reenergizes the mean recirculation and leads to a narrower intermittent region with a more regular turbulent-nonturbulent interface. The near-wall turbulent motions are found to recover quickly downstream of all of the trips with a wall blockage of 50%, but a clear influence of the outer fluctuations, generated by the tip vortices of the trips, is observed in the near-wall region for the high total blockage trips. The trip with 100% wall blockage is found to modify the nature of the inner-wall peak of turbulent kinetic energy