Gouvernement d’entreprise et contenu informationnel du résultat comptable : Etude empirique dans le contexte français

Le conseil d’administration est considéré comme une des composantes importantes des mécanismes internes de gouvernement d’entreprise. Les recherches dans ce domaine ont porté, entre autres, sur la structure du conseil ainsi que sur sa composition. Menée sur un échantillon de 71 entreprises françaises cotées en bourse, cette étude examine les effets concomitants de certaines caractéristiques aussi bien du conseil d'administration que du comité d'audit sur le contenu informationnel du résultat comptable dans la période post-IFRS. Les résultats obtenus indiquent que l'indépendance des administrateurs en général, et des membres du comité d'audit en particulier, ainsi que la taille du conseil d'administration constituent des éléments clés pour un contrôle efficace sur le processus d’établissement des états financiers, et par conséquent l'obtention d'un résultat comptable plus informatif

An information fusion approach for glacier mapping using multi-source remote sensing data

International audienceSemi-automatic developed techniques for mapping glaciers are essentially based on handling each source of information separately. These sources of information, formed often by satellite images and DEM (Digital Elevation Model), are acquired from different sensors at different dates and usually do not have the same spatial resolution. This aspect has been considered in this remote sensing based study to distinguish between three regions (glaciers, moraines and lakes) in a test area situated into the Alps mountains. A semi-automatic multi-source approach for the glacier detection is used which integrates the inputs from SPOT satellite images and DEM into a common space representation. Information extracted from these sources is aggregated using the \textit{belief function} theory in order to take into account uncertainty and imprecision of the inputs

Matching of multi-resolution image for remote sensing glacier detection

International audienceMulti-resolution images provide a rich source of information but the combination of the data still difficult due to their different characteristics. In this paper, a fusion approach of multi-source data is presented. A common space for information representation is generated by selecting points of interest that are then connected through a Delaunay triangulation. The obtained topology allows the classification of the landforms based on all the available attributes. The approach is illustrated on glacier detection in Alps mountains

Further characterization and thrombolytic activity in a rat model of a fibrinogenase from Vipera lebetina venom

International audienceVipera lebetina fibrinogenase (VIF) was shown to render fibrinogen incoagulable and to solubilize fibrin. The fibrinogenolytic activity of this enzyme was found to be 33 mg fibrinogen/min/mg protein. The study of the specificity of this enzyme revealed that it has no effect on purified factor X, prothrombin and protein C and on the specific chromogenic substrates of their active form. Plasminogen was not activated by VlF but slightly degraded. We have also compared the effect of VlF and plasmin on fibrinogen and shown that these two enzymes have a different sites of cleavage. This enzyme inhibited human platelet aggregation on PRP initiated by ADP and collagen but was without effect on the aggregation of washed rabbit platelets using thrombin as agonist. Administration of VlF in rat did not show any necrosis or hemorrhage in treated rats organ's. We therefore, examined the thrombolytic activity of VlF in a rat model of venous thrombosis. Thrombus was produced in the posterior vena cava by injection of human fibrinogen and thrombin. Injection of 5 mg/Kg body weight showed an evident flow restoration after one hour and measurement of the fibrinogen level a decrease of about 30% after 3 hrs. VlF's action is not dependent on plasminogen activators and may act synergistically with them, thereby providing an intriguing potential clinical application for dissolution of blood clots

Radiographically detectable intra-articular mineralization: Predictor of knee osteoarthritis outcomes or only an indicator of aging? A brief report from the osteoarthritis initiative

Objective: To determine the association between Intra-articular mineralization (IAM) and knee osteoarthritis (OA) outcomes stratified according to participants’ age. Methods: Participants from the Osteoarthritis Initiative (OAI) with baseline radiographic OA (i.e., Kellgren-Lawrence grade ≥2 with Osteoarthritis Research Society International (OARSI) atlas joint space narrowing (JSN)) in either knee were identified. Both knees and dominant hand baseline radiographs were evaluated for the presence of IAM. Whole-grade OARSI-JSN radiographic progression and increased Western Ontario and McMaster universities osteoarthritis index scores of the knees with baseline radiographic OA (assessed annually) were defined as radiographic and symptomatic progression, respectively. Cox proportional-hazards and longitudinal multilevel regression models investigated radiographic and symptomatic progression, respectively. Results: 2010 participants with baseline radiographic OA in either one or both knees (N ​= ​2976) were identified. 178 participants had baseline IAM (hand radiographs ​= ​46, knee radiographs ​= ​166, both ​= ​34). An adjusted logistic regression model suggests an association between age and IAM (Odds Ratio: 1.06, 95% Confidence Interval (CI): 1.04–1.08). Presence of any IAM was not associated with whole-grade OARSI-JSN (Hazard Ratio (HR): 1.00, 95% CI: 0.73–1.37) or symptomatic progression (Estimated difference: 1.24, p-value: 0.13) in all participants. Using stratification analysis, in younger participants <60 years old, presence of any IAM was associated with radiographic progression (HR: 1.90, 95% CI: 1.01–3.60). Conclusion: Although the presence of any radiographic IAM increases with higher age and does not predict knee OA outcomes across the entire sample of OAI participants, it is associated with knee OA radiographic progression in participants aged <60