Effet de la qualité de l'audit interne sur la corruption dans l’administration publique au Maroc

La corruption est un problème répandu dans les organisations publiques en Afrique. Les gouvernements ont mis en place des mécanismes tels que l'audit interne pour assurer une gestion conforme aux normes. Notre étude a examiné l'impact de la qualité de l'audit interne sur la corruption dans le secteur public. Elle a interrogé 160 auditeurs internes du secteur public. Les résultats montrent que la qualité de l'audit interne, représentée par l'indépendance, la compétence et l'intégrité des auditeurs, a un effet significatif dans la lutte contre la corruption. Pour renforcer cette qualité, il est essentiel de garantir l'indépendance des auditeurs internes par le biais de lois de protection. De plus, les qualifications académiques et professionnelles doivent être soigneusement considérées lors de l'embauche dans les départements d'audit interne des organisations gouvernementales. En conclusion, la qualité de l'audit interne est un levier essentiel pour lutter contre la corruption dans le secteur public au Maroc. &nbsp

Comportements des PME marocaines face au contrôle fiscal : cas de la fraude fiscale

This article focuses on the tax evasion behavior of SMEs in the face of tax audits. This study seeks to establish the link between two variables, and explains the effect of one on the other. The effect of tax audit on tax evasion in SMEs was the subject of a qualitative research based on two methods of data analysis, namely the analysis of the documentary content and the analysis of the content of interviews conducted with tax advisors of SMEs and some tax auditors of the regional tax directorate of Marrakech. The main results that emerged showed the ineffectiveness of tax control in the fight against tax fraud in SMEs, it remains focused on financial performance. The informal sector, the specificities of the SME, and the amicable agreements of the tax control prove to be the factors stimulating the propagation of deviant behaviors. A partnership relationship between the FA and the SME and an efficient tax audit that supports the SME are necessary to converge the behavior of SMEs towards voluntary tax compliance, because in order to change behavior, one must first understand its motivations.  This study has limitations, thus, on the theoretical level we are faced with complex phenomena to study that requires the mobilization of several disciplines (Management Science, Sociology, and Psychology ...). Moreover, we have noted a scarcity of. While on the empirical level, the non-exhaustiveness of the study and the narrowness of the sample make the generalization of the results far from being possible. Consequently, our exploratory study can be the initiation of another confirmatory quantitative study to measure the effect of the tax audit on tax evasion, and to validate our theoretical results, so it would be judicious to carry out a study with SME managers who have experienced the tax audit in order to better understand these behaviors and to identify the shortcomings of the entrepreneurs' point of view.   Keywords:  Behavior, Tax fraud, Tax audit, SME. JEL classification: H83 Paper Type: Empirical ResearchCet article porte sur Le comportement de la fraude fiscale des PME face au contrôle fiscal. Cette étude cherche à faire le lien entre deux variables, et explique l’effet de l’une sur l’autre. L’effet du contrôle fiscal sur la fraude fiscale au sein des PME a fait l’objet de notre part d’une recherche qualitative en se basant sur deux méthodes d’analyse de données, à savoir l’analyse du contenu documentaire et l’analyse du contenu des entretiens administrés auprès des conseillers fiscaux des PME et de certains contrôleurs fiscaux de la direction régionale des impôts de Marrakech. Les principaux résultats qu’on a pu dégager ont montré l’inefficacité du contrôle fiscal dans la lutte contre la fraude fiscale au sein des PME, il reste axé sur le rendement financier. Le secteur informel, les spécificités de la PME, et les accords à l’amiable du contrôle fiscal s’avèrent les facteurs stimulant la propagation des comportements déviants. Une relation partenariale entre l’AF et la PME et un contrôle fiscal performant et accompagnant la PME s’avèrent nécessaire pour converger le comportement des PME vers la conformité fiscale volontaire. Car pour changer un comportement, il faut d’abord comprendre ses motivations.  Cette étude présente des limites, ainsi, sur le plan théorique, nous somme confronter à des phénomènes complexes à étudier qui nécessite la mobilisation des multiples disciplines (Science de gestion, Sociologie, et psychologie…). Tandis que sur le plan empirique, la non-exhaustivité de l’étude et le caractère étroit de l’échantillon rendent la généralisation des résultats loin d’être possibles. En conséquence, notre étude exploratoire peut être l’initiation d’une autre étude quantitative confirmatoire pour mesurer l’effet du contrôle fiscal sur la fraude fiscale, et valider nos résultats théoriques, ainsi il serait judicieux de mener une étude auprès des dirigeants des PME qui ont vécu l’expérience du contrôle fiscal pour mieux comprendre ces comportements et de relever les insuffisances sous l’angle des entrepreneurs.   Mots clés : Comportement, Fraude fiscale, Contrôle fiscal, PME. Classification JEL : H83 Type de papier : Recherche empiriqu

Passage aux normes IAS/IFRS : Quels effets sur les systèmes de contrôle de gestion ? Une exploration théorique

Les changements profonds qu’ont connus les pratiques au niveau international en matière de normalisation comptable et l’adoption des normes comptables internationales en Europe, affecte le contexte financier au Maroc à plus d’un titre. Plusieurs entreprises marocaines sont concernées par la présentation des états de synthèse en normes IAS/IFRS. L’objectif principal de cet article est de présenter les conséquences et les impacts de l’adoption des normes IFRS sur les systèmes de contrôle de gestion dans le contexte marocain. Plus particulièrement, ce travail consiste à analyser de manière théorique un corpus de normes significatives et leurs impacts sur l’information financière et sur les systèmes d’information. Les sociétés marocaines auront donc un travail important pour gérer le passage et la transition au nouveau référentiel comptable. Ce travail contribue à la littérature à travers une analyse des études portant sur les conséquences de l'adoption des IFRS publiées à ce jour par des revues dans le domaine de la comptabilité. Ainsi, nous aidons d’élaborer un guide qui permettra aux praticiens d’avoir un aperçu global sur les modifications à apporter pour mieux adapter leurs systèmes de contrôle de gestion lors du passage aux normes internationales

Methodological implications of intra- and inter-facet microwear texture variation for human childhood paleo-dietary reconstruction: Insights from the deciduous molars of extant and medieval children from France

The present study concerns occlusal dental microwear texture variation on the deciduous molars of children. A description and evaluation of microwear texture variation within facet 9 and a comparison of microwear textures between grinding facets 9 and 11 are presented. The relationship between wear facet surface area and intra-facet microwear texture variability is evaluated. The sample is composed of naturally-exfoliated, taphonomy-free deciduous second molars from twelve extant children and four archaeologically-derived medieval children (for a total of 51 surface measurements). Dental microwear texture analysis (DMTA) was performed using a confocal microscope and scale-sensitive fractal analysis (SSFA) at three standardized locations on facet 9, and one location on facet 11. Facet shape was visually assessed and scored using a headset magnifier (3×) and composite images (20× confocal microscopy). Individuals were assigned to two groups based on a qualitative assessment of facet surface area. Microwear texture variability within facet 9 was high relative to the variability of microwear textures between individuals. No significant inter-facet variation between facets 9 and 11 was detected. No clear differences in microwear and variabilities within facet 9 were found between individuals assigned to small and large facet groups. Our study shows the existence of important intra-facet microwear variation in a sample of children. Intra-facet microwear variation can affect the ability of DMTA to distinguish between diets in contexts with small sample sizes and subtle differences in diet – such as those characterizing dietary transitions in children. Results also suggest non-dietary factors may influence microwear formation during dental exfoliation. A better understanding of intra-facet microwear variation, and when and how to account for it, can improve the application of occlusal DMTA in similar contexts

Hard-Object Feeding in Sooty Mangabeys (Cercocebus atys) and Interpretation of Early Hominin Feeding Ecology

Morphology of the dentofacial complex of early hominins has figured prominently in the inference of their dietary adaptations. Recent theoretical analysis of craniofacial morphology of Australopithecus africanus proposes that skull form in this taxon represents adaptation to feeding on large, hard objects. A modern analog for this specific dietary specialization is provided by the West African sooty mangabey, Cercocebus atys. This species habitually feeds on the large, exceptionally hard nuts of Sacoglottis gabonensis, stereotypically crushing the seed casings using their premolars and molars. This type of behavior has been inferred for A. africanus based on mathematical stress analysis and aspects of dental wear and morphology. While postcanine megadontia, premolar enlargement and thick molar enamel characterize both A. africanus and C. atys, these features are not universally associated with durophagy among living anthropoids. Occlusal microwear analysis reveals complex microwear textures in C. atys unlike those observed in A. africanus, but more closely resembling textures observed in Paranthropus robustus. Since sooty mangabeys process hard objects in a manner similar to that proposed for A. africanus, yet do so without the craniofacial buttressing characteristic of this hominin, it follows that derived features of the australopith skull are sufficient but not necessary for the consumption of large, hard objects. The adaptive significance of australopith craniofacial morphology may instead be related to the toughness, rather than the hardness, of ingested foods

Relationship between body mass, lean mass, fat mass, and limb bone cross-sectional geometry: Implications for estimating body mass and physique from the skeleton.

OBJECTIVES: Estimating body mass from skeletal dimensions is widely practiced, but methods for estimating its components (lean and fat mass) are poorly developed. The ability to estimate these characteristics would offer new insights into the evolution of body composition and its variation relative to past and present health. This study investigates the potential of long bone cross-sectional properties as predictors of body, lean, and fat mass. MATERIALS AND METHODS: Humerus, femur and tibia midshaft cross-sectional properties were measured by peripheral quantitative computed tomography in sample of young adult women (n = 105) characterized by a range of activity levels. Body composition was estimated from bioimpedance analysis. RESULTS: Lean mass correlated most strongly with both upper and lower limb bone properties (r values up to 0.74), while fat mass showed weak correlations (r ≤ 0.29). Estimation equations generated from tibial midshaft properties indicated that lean mass could be estimated relatively reliably, with some improvement using logged data and including bone length in the models (minimum standard error of estimate = 8.9%). Body mass prediction was less reliable and fat mass only poorly predicted (standard errors of estimate ≥11.9% and >33%, respectively). DISCUSSION: Lean mass can be predicted more reliably than body mass from limb bone cross-sectional properties. The results highlight the potential for studying evolutionary trends in lean mass from skeletal remains, and have implications for understanding the relationship between bone morphology and body mass or composition

Neandertal versus Modern Human Dietary Responses to Climatic Fluctuations

<div><p>The Neandertal lineage developed successfully throughout western Eurasia and effectively survived the harsh and severely changing environments of the alternating glacial/interglacial cycles from the middle of the Pleistocene until Marine Isotope Stage 3. Yet, towards the end of this stage, at the time of deteriorating climatic conditions that eventually led to the Last Glacial Maximum, and soon after modern humans entered western Eurasia, the Neandertals disappeared. Western Eurasia was by then exclusively occupied by modern humans. We use occlusal molar microwear texture analysis to examine aspects of diet in western Eurasian Paleolithic hominins in relation to fluctuations in food supplies that resulted from the oscillating climatic conditions of the Pleistocene. There is demonstrable evidence for differences in behavior that distinguish Upper Paleolithic humans from members of the Neandertal lineage. Specifically, whereas the Neandertals altered their diets in response to changing paleoecological conditions, the diets of Upper Paleolithic humans seem to have been less affected by slight changes in vegetation/climatic conditions but were linked to changes in their technological complexes. The results of this study also indicate differences in resource exploitation strategies between these two hominin groups. We argue that these differences in subsistence strategies, if they had already been established at the time of the first contact between these two hominin taxa, may have given modern humans an advantage over the Neandertals, and may have contributed to the persistence of our species despite habitat-related changes in food availabilities associated with climate fluctuations.</p></div

Comparisons among the Neandertal groups from different paleoecological categories.

<p>Comparisons among the Neandertal groups from different paleoecological categories.</p