INSTITUTIONNALISATION D'UNE PROFESSION COMPTABLE : INTERACTION ENTRE "CENTRE ET PERIPHERIE" EN CONTEXTE COLONIAL FRANÇAIS

La relation État-profession joue un rôle déterminant dans le processus d'organisation de la profession comptable. Cette relation a été l'objet d'analyse de plusieurs recherches portant sur le contexte colonial britannique. Ce papier essaie d'explorer cette relation dans le contexte colonial français, à travers l'organisation de la profession comptable au Maroc lors de la période du protectorat français. Les résultats montrent que la périphérie n'adopte pas d'une manière mimétique le modèle de la métropole. La compréhension de l'organisation de la profession comptable peut être facilitée par la compréhension des interactions État-profession et métropole-colonie.institutionnalisation - profession comptable - Maroc – protectorat – interaction

Usurper un monopole: ouvrir une profession ou changer une institution

L'accès à une profession organisée par une catégorie pro-fessionnelle considérée "inférieure" est un phénomène que la sociologie des professions explique à travers la théorie de fermeture sociale, et plus précisément par la notion d'usurpation. Toutefois, le concept de fermeture sociale est critiqué d'être incapable de saisir les particularités des projets de professionnalisation dans les différents contextes explorés. A travers l'évolution de la profession d'expert comptable au Maroc, après son organisation par la loi en 1993, il est montré qu'une approche à travers le changement institu-tionnel peut offrir un complément à la notion d'usurpation développée par la sociologie des professions et une meil-leure compréhension du processus d'ouverture d'une profes-sion. L'apparition de contradictions à l'intérieur du champ orga-nisationnel de la pratique libérale de la comptabilité au Maroc après 1993, a conduit au vote, en 2000, d'un amendement de la loi organisant la profession des experts comptables par la première chambre du parlement marocain (l'amendement est depuis en instance de vote au niveau de la deuxième chambre)changement institutionnel ; profession comptable ; Maroc ; usurpation

A statistical reduced-reference method for color image quality assessment

Although color is a fundamental feature of human visual perception, it has been largely unexplored in the reduced-reference (RR) image quality assessment (IQA) schemes. In this paper, we propose a natural scene statistic (NSS) method, which efficiently uses this information. It is based on the statistical deviation between the steerable pyramid coefficients of the reference color image and the degraded one. We propose and analyze the multivariate generalized Gaussian distribution (MGGD) to model the underlying statistics. In order to quantify the degradation, we develop and evaluate two measures based respectively on the Geodesic distance between two MGGDs and on the closed-form of the Kullback Leibler divergence. We performed an extensive evaluation of both metrics in various color spaces (RGB, HSV, CIELAB and YCrCb) using the TID 2008 benchmark and the FRTV Phase I validation process. Experimental results demonstrate the effectiveness of the proposed framework to achieve a good consistency with human visual perception. Furthermore, the best configuration is obtained with CIELAB color space associated to KLD deviation measure

De migrant en singulariteit, een 'vreemd' koppel?

Migration is currently under investigation. On the one hand questions are raised as to whether immigrants are assimilating the norms and values of their new country quickly enough. On the other hand, in a clinical context, it is observed that mental illness when encountered in immigrants is culture-specific. However, these observations cannot be interpreted without taking account of the double context in which the immigrant is embedded: that of their native country and now the host nation. The issue of "identity" and the social context in which it derives plays a crucial role in discourse about immigrants. The objectifying public debate about migration has clear clinical repercussions at an individual level and there is a need to reframe these cultural representations from a psychoanalytic perspective. This means that the function of religious speech also deserves our attention during a cure with an immigrant. A clinical illustration of a Muslim in psychotherapy clarifies how the coordinates of a Lacanian thinking can function as a universal language to understand the singular logic of the subject

On color image quality assessment using natural image statistics

Color distortion can introduce a significant damage in visual quality perception, however, most of existing reduced-reference quality measures are designed for grayscale images. In this paper, we consider a basic extension of well-known image-statistics based quality assessment measures to color images. In order to evaluate the impact of color information on the measures efficiency, two color spaces are investigated: RGB and CIELAB. Results of an extensive evaluation using TID 2013 benchmark demonstrates that significant improvement can be achieved for a great number of distortion type when the CIELAB color representation is used

Identiteit op de vlucht : psychoanalyse als 'mogelijk beroep' in een ondraaglijke context

To speak of fleeing presupposes an active choice: the subject driven by a survival instinct to make strategic use of its defence mechanisms. But what of the case where flight is une carte forcée driven by real danger forcing the subject faced with death to choose life? An already fragile refugee, the author argues, then faces a poor reception by Western society upon arrival. The pressure uncertain legal status can shatter the identity of a refugee waiting to receive permanent recognition. The external threat which forced the subject to flee his/her own country can be magnified by the threats to which heis exposed on arrival. On a phenomenological level, the effect of the fragmentation of the immigrant's identity is similar clinically in symptoms to a trauma patient. A clinical illustration of a psychotherapy with a Chechen patient supports this hypothesis. In this context psychotherapy concerns making connections between inside and outside, between the inner and outer world, between one's own country and Western society. The objective is to safeguard the existence of the subject: in reality as well as in a fantasmatic construction