LA CONTRIBUTION DE L’AUDIT INTERNE DANS LA GOUVERNANCE D’ENTREPRISE

The Corporate governance is a living, rich and abundant subject, which has experienced in recent years major developments, both in academic literature and practical guides. Internal audit is an important mechanism in the process of corporate governance. Therefore, considering the weight and the importance of this function on the efficiency of corporate governance, we will consider, in our study, the issues and the importance of internal audit as a tool serving the corporate governance and analyze its contribution in the performance of this process

A Probabilistic SIRI Epidemic Model Incorporating Incidence Capping and Logistic Population Expansion

This study presents a newly developed stochastic SIRI epidemic model, which combines logistic growth with a saturation incidence rate. This research mainly examines the presence and uniqueness of positive solutions within the formulated model. Furthermore, we aim to analyze the long-term performance of the system and provide valuable insights into disease extinction in a population. Our investigation delves into the conditions required for disease extinction, which are crucial in predicting and controlling the spread of deadly diseases. To substantiate our assertions, we have devised a stochastic Lyapunov function, which serves as a robust mathematical framework for demonstrating the presence of a discernible stationary ergodic distribution. This mathematical foundation significantly contributes to the understanding of model behavior. To complement our analytical findings, we conduct numerical simulations, which reinforce our results and provide a comprehensive understanding of the behavior of our proposed model, and open new avenues for future research in this area

Clinical Study Efficacy of Multiple Micronutrients Fortified Milk Consumption on Iron Nutritional Status in Moroccan Schoolchildren

Iron deficiency constitutes a major public health problem in Morocco, mainly among women and children. The aim of our paper is to assess the efficacy of consumption of multiple micronutrients (MMN) fortified milk on iron status of Moroccan schoolchildren living in rural region. Children ( = 195), aged 7 to 9 y, were recruited from schools and divided into two groups: the nonfortified group (NFG) received daily a nonfortified Ultra-High-Temperature (UHT) milk and the fortified group received (FG) daily UHT milk fortified with multiple micronutrients including iron sulfate. Blood samples were collected at baseline (T0) and after 9 months (T9). Hemoglobin (Hb) was measured in situ by Hemocue device; ferritin and C Reactive Protein were assessed in serum using ELISA and nephelometry techniques, respectively. Results were considered significant when the value was <0.05. At T9 FG showed a reduction of iron deficiency from 50.9% to 37.2% ( = 0.037). Despite the low prevalence of iron deficiency anemia (1.9%); more than 50% of children in our sample suffered from iron deficiency at baseline. The consumption of fortified milk reduced the prevalence of iron deficiency by 27% in schoolchildren living in high altitude rural region of Morocco. Clinical Trial Registration. Our study is registered in the Pan African Clinical Trial Registry with the identification number PACTR201410000896410

Representación de los roles de masculinidad en los protagonistas masculinos de How I met your mother

El següent estudi analitza els rols de masculinitat que representen els personatges masculins protagonistes de la sitcom americana How I met your mother. L'objectiu de l'anàlisi es demostrar que no solament existeix una masculinitat, per a això s'ha creat una taula de variables amb la que s'ha analitzat a cadascun dels personatges i la relació que tenen entre ells quan interactuen.El siguiente estudio analiza los roles de masculinidad que representan los personajes masculinos protagonistas de la sitcom americana How I met your mother. El objetivo del análisis es demostrar que no solo existe una masculinidad, para ello se ha creado una tabla de variables con los que se ha analizado a cada uno de los personajes y la relación que tienen entre ellos cuando interactúan.The following study analyses the roles of masculinity that represent the masculine characters protagonists of the American sitcom How I met your mother. The aim of the analysis is to show that more than one masculinity exists. To prove this, a table of variables has been created. Each one of the protagonists and also the way they interact has been analysed with the table of variables already mentioned

Coronary artery endothelial dysfunction is positively correlated with low density lipoprotein and inversely correlated with high density lipoprotein subclass particles measured by nuclear magnetic resonance spectroscopy.

OBJECTIVE: The association between cholesterol and endothelial dysfunction remains controversial. We tested the hypothesis that lipoprotein subclasses are associated with coronary endothelial dysfunction. METHODS AND RESULTS: Coronary endothelial function was assessed in 490 patients between November 1993 and February 2007. Fasting lipids and nuclear magnetic resonance (NMR) lipoprotein particle subclasses were measured. There were 325 females and 165 males with a mean age of 49.8+/-11.6 years. Coronary endothelial dysfunction (epicardial constriction>20% or increase in coronary blood flow<50% in response to intracoronary acetylcholine) was diagnosed in 273 patients, the majority of whom (64.5%) had microvascular dysfunction. Total cholesterol and LDL-C (low density lipoprotein cholesterol) were not associated with endothelial dysfunction. One-way analysis and multivariate methods adjusting for age, gender, diabetes, hypertension and lipid-lowering agent use were used to determine the correlation between lipoprotein subclasses and coronary endothelial dysfunction. Epicardial endothelial dysfunction was significantly correlated with total (p=0.03) and small LDLp (LDL particles) (p<0.01) and inversely correlated with total and large HDLp (high density lipoprotein particles) (p<0.01). CONCLUSIONS: Epicardial, but not microvascular, coronary endothelial dysfunction was associated directly with LDL particles and inversely with HDL particles, suggesting location-dependent impact of lipoprotein particles on the coronary circulation

Achieving Secondary Prevention Low-Density Lipoprotein Particle Concentration Goals Using Lipoprotein Cholesterol-Based Data

BACKGROUND: Epidemiologic studies suggest that LDL particle concentration (LDL-P) may remain elevated at guideline recommended LDL cholesterol goals, representing a source of residual risk. We examined the following seven separate lipid parameters in achieving the LDL-P goal of <1000 nmol/L goal for very high risk secondary prevention: total cholesterol to HDL cholesterol ratio, TC/HDL, <3; a composite of ATP-III very high risk targets, LDL-C<70 mg/dL, non-HDL-C<100 mg/dL and TG<150 mg/dL; a composite of standard secondary risk targets, LDL-C<100, non-HDL-C<130, TG<150; LDL phenotype; HDL-C ≥ 40; TG<150; and TG/HDL-C<3. METHODS: We measured ApoB, ApoAI, ultracentrifugation lipoprotein cholesterol and NMR lipoprotein particle concentration in 148 unselected primary and secondary prevention patients. RESULTS: TC/HDL-C<3 effectively discriminated subjects by LDL-P goal (F = 84.1, p<10(-6)). The ATP-III very high risk composite target (LDL-C<70, nonHDL-C<100, TG<150) was also effective (F = 42.8, p<10(-5)). However, the standard secondary prevention composite (LDL-C<100, non-HDL-C<130, TG<150) was also effective but yielded higher LDL-P than the very high risk composite (F = 42.0, p<10(-5)) with upper 95% confidence interval of LDL-P less than 1000 nmol/L. TG<150 and TG/HDL-C<3 cutpoints both significantly discriminated subjects but the LDL-P upper 95% confidence intervals fell above goal of 1000 nmol/L (F = 15.8, p = 0.0001 and F = 9.7, p = 0.002 respectively). LDL density phenotype neared significance (F = 2.85, p = 0.094) and the HDL-C cutpoint of 40 mg/dL did not discriminate (F = 0.53, p = 0.47) alone or add discriminatory power to ATP-III targets. CONCLUSIONS: A simple composite of ATP-III very high risk lipoprotein cholesterol based treatment targets or TC/HDL-C ratio <3 most effectively identified subjects meeting the secondary prevention target level of LDL-P<1000 nmol/L, providing a potential alternative to advanced lipid testing in many clinical circumstances