17 research outputs found
Éléments d’aide au contrôle de gestion et au management de l’agrumiculture au Maroc
L’étude est dédiée aux grandes entreprises agrumicoles structurées et décentralisées. Elle fournit les éléments agronomiques et financiers pour un modèle de contrôle de gestion de type bottom-up concevable à partir de l’expérience sur la nouvelle agrumiculture née du plan Maroc Vert. Le modèle suppose la transparence, un travail en partenariat fermes-contrôle de gestion, un système d’information fiable et une fluidité de circulation de l’information. En agriculture, il n’y a pas d’analogie parfaite avec l’industrie concernant l’évaluation des écarts de performance par rapport aux objectifs de gestion affichés par le budget. Dans l’industrie, les mêmes inputs et le même process produisent en général le même résultat, ce qui facilite amplement l’analyse des écarts constatés et aide beaucoup à proposer des mesures correctives. En agriculture, avec une même quantité d’inputs (eau, engrais, pesticides), et un même process de production (porte greffe, variété, densité, taille), le résultat peut être très différent selon l’année climatique, la région ou le type de sol. Par conséquent, le plus important dans cette activité, n’est pas l’écart de performance lui-même, mais de pouvoir expliquer la part de cet écart qui revient à la gestion et celle due aux facteurs externes non maitrisables du milieu. Une contre-performance sur la productivité ou la qualité peut être la conséquence d’effets pervers d’un Chergui (chute des fruits, marbrures, coup de soleil) alors qu’aucune modification n’a été apportée au process usuel de production. De même qu’une excellente performance est parfois en partie le fait d’une année climatique favorable et d’un bon prix sur le marché et non d’un effort particulier de gestion. Cette énorme difficulté à prévoir avec une certaine confiance, ce que sera le comportement du verger d’une année à l’autre, rend donc malaisé l’usage de « normes » figées pour le contrôle de gestion. C’est pourquoi dans la présente étude, l’effort a plus porté sur l’exploration des causes des écarts autour des chiffres moyens que sur les chiffres eux-mêmes. Au Maroc, on est en présence d’un système économique libéral certes, mais la surproduction avec l’idée d’ensuite vendre les agrumes « a dime a dozen » ou de laisser la main invisible d’Adam Smith réguler le marché n’a jamais été un objectif du plan Maroc Vert. Le but recherché, est plutôt de produire pour ensuite exporter davantage afin d’améliorer la balance commerciale du pays. Aujourd’hui, on est en situation d’offre excessive en petits fruits aggravée par un Export qui peine à monter en charge, il est donc légitime que chacun cherche à tirer son épingle du jeu. Faute de pouvoir agir sur les prix, la mission basique du contrôle de gestion est donc de maîtriser au moins les charges. Même si la vraie solution pour le Maroc, aurait été plutôt d’instaurer un super-contrôle de gestion innovant de type filière avec notamment des prérogatives de gel provisoire des plantations, le temps de conquérir de nouveaux marchés. Ce que nous craignions est maintenant arrivé en 2018, c'est-à -dire finir après autant d’investissements par vendre la clémentine de qualité sur le marché local à 10cts/kg. L’étude suggère entre autres, comment sortir de cette période trouble et surmonter la crise avec un minimum de dégâts pour le producteur.
Mots clés : Contrôle de gestion, agrumes, MarocThe study concerns the large structured and decentralized citrus fruit companies. It provides the agronomic and financial tools for management control. The present management model is based on a bottom-up design. It is inspired from the new citrus cropping experience born from the Green Morocco plan. The model assumes transparency, farm and management control partnership, reliable information system and fluidity of information. In agriculture, there is no perfect analogy with the industry sector concerning the assessment of performance gaps compared to the management objectives reported by the budget. In industry, the same inputs combined to the same process generally produce the same result. Thus, the analysis of the observed performance gaps become easier and corrective measures can be suggested. In agriculture, the result can’t be similar even the same amount of inputs (water, fertilizer, pesticides), and the same production process (rootstock, cultivar, density, pruning) have been used. This situation is related to climatic year, location and soil type. Therefore, the most important in agricultural activity, is to explain the causes of the performance gap. Then, to classify these causes into manageable factors and not manageable factors of the environment. A low performance on productivity or quality can be related to the negative effect of “Chergui” wind (fall, physical damage, sunburn, ...) even we keep the same usual production process. Also, an excellent performance is sometimes related to a very good climate year and not to a specific management effort. The enormous difficulty of predicting confidently the orchard behavior, for each year, constrains the establishment of fixed "standards" useful for management control. Thus, in the present study, we try to explore causes of deviations around average numbers. In Morocco, a liberal economy is established. However, the overproduction with the idea of selling the citrus fruit as dime a dozen or leaving the Adam Smith invisible hand regulates the market has never been the goal of the Green Morocco Plan. Such plan aims to produce and to export more in order to improve the country's trade balance. Today, we are in a situation of excessive clementine supply aggravated by the difficulty to increase export quantity. This situation pushes each producer to perform well. Regarding the difficulty to regulate prices, the basic mission of the management control is to master at least the production costs. The true solution would to introduce an innovative super-control management of citrus sector. This management would include a provisional plantation freezing waiting for finding new markets. In fact, the feared problem is occurred in 2018. Indeed, high quality clementine has been sold at 10 cts kg-1. on the local market after many investments of the producer. The study aims to give suggestions to producers on how to manage this troubled period and overcome the crisis with minimal damage.
Key words: Management control, citrus fruits, Morocc
Éléments d’aide au contrôle de gestion et au management de l’agrumiculture au Maroc
L’étude est dédiée aux grandes entreprises agrumicoles structurées et décentralisées. Elle fournit les éléments agronomiques et financiers pour un modèle de contrôle de gestion de type bottom-up concevable à partir de l’expérience sur la nouvelle agrumiculture née du plan Maroc Vert. Le modèle suppose la transparence, un travail en partenariat fermes-contrôle de gestion, un système d’information fiable et une fluidité de circulation de l’information. En agriculture, il n’y a pas d’analogie parfaite avec l’industrie concernant l’évaluation des écarts de performance par rapport aux objectifs de gestion affichés par le budget. Dans l’industrie, les mêmes inputs et le même process produisent en général le même résultat, ce qui facilite amplement l’analyse des écarts constatés et aide beaucoup à proposer des mesures correctives. En agriculture, avec une même quantité d’inputs (eau, engrais, pesticides), et un même process de production (porte greffe, variété, densité, taille), le résultat peut être très différent selon l’année climatique, la région ou le type de sol. Par conséquent, le plus important dans cette activité, n’est pas l’écart de performance lui-même, mais de pouvoir expliquer la part de cet écart qui revient à la gestion et celle due aux facteurs externes non maitrisables du milieu. Une contre-performance sur la productivité ou la qualité peut être la conséquence d’effets pervers d’un Chergui (chute des fruits, marbrures, coup de soleil) alors qu’aucune modification n’a été apportée au process usuel de production. De même qu’une excellente performance est parfois en partie le fait d’une année climatique favorable et d’un bon prix sur le marché et non d’un effort particulier de gestion. Cette énorme difficulté à prévoir avec une certaine confiance, ce que sera le comportement du verger d’une année à l’autre, rend donc malaisé l’usage de « normes » figées pour le contrôle de gestion. C’est pourquoi dans la présente étude, l’effort a plus porté sur l’exploration des causes des écarts autour des chiffres moyens que sur les chiffres eux-mêmes. Au Maroc, on est en présence d’un système économique libéral certes, mais la surproduction avec l’idée d’ensuite vendre les agrumes « a dime a dozen » ou de laisser la main invisible d’Adam Smith réguler le marché n’a jamais été un objectif du plan Maroc Vert. Le but recherché, est plutôt de produire pour ensuite exporter davantage afin d’améliorer la balance commerciale du pays. Aujourd’hui, on est en situation d’offre excessive en petits fruits aggravée par un Export qui peine à monter en charge, il est donc légitime que chacun cherche à tirer son épingle du jeu. Faute de pouvoir agir sur les prix, la mission basique du contrôle de gestion est donc de maîtriser au moins les charges. Même si la vraie solution pour le Maroc, aurait été plutôt d’instaurer un super-contrôle de gestion innovant de type filière avec notamment des prérogatives de gel provisoire des plantations, le temps de conquérir de nouveaux marchés. Ce que nous craignions est maintenant arrivé en 2018, c'est-à -dire finir après autant d’investissements par vendre la clémentine de qualité sur le marché local à 10cts/kg. L’étude suggère entre autres, comment sortir de cette période trouble et surmonter la crise avec un minimum de dégâts pour le producteur.
Mots clés : Contrôle de gestion, agrumes, MarocThe study concerns the large structured and decentralized citrus fruit companies. It provides the agronomic and financial tools for management control. The present management model is based on a bottom-up design. It is inspired from the new citrus cropping experience born from the Green Morocco plan. The model assumes transparency, farm and management control partnership, reliable information system and fluidity of information. In agriculture, there is no perfect analogy with the industry sector concerning the assessment of performance gaps compared to the management objectives reported by the budget. In industry, the same inputs combined to the same process generally produce the same result. Thus, the analysis of the observed performance gaps become easier and corrective measures can be suggested. In agriculture, the result can’t be similar even the same amount of inputs (water, fertilizer, pesticides), and the same production process (rootstock, cultivar, density, pruning) have been used. This situation is related to climatic year, location and soil type. Therefore, the most important in agricultural activity, is to explain the causes of the performance gap. Then, to classify these causes into manageable factors and not manageable factors of the environment. A low performance on productivity or quality can be related to the negative effect of “Chergui” wind (fall, physical damage, sunburn, ...) even we keep the same usual production process. Also, an excellent performance is sometimes related to a very good climate year and not to a specific management effort. The enormous difficulty of predicting confidently the orchard behavior, for each year, constrains the establishment of fixed "standards" useful for management control. Thus, in the present study, we try to explore causes of deviations around average numbers. In Morocco, a liberal economy is established. However, the overproduction with the idea of selling the citrus fruit as dime a dozen or leaving the Adam Smith invisible hand regulates the market has never been the goal of the Green Morocco Plan. Such plan aims to produce and to export more in order to improve the country's trade balance. Today, we are in a situation of excessive clementine supply aggravated by the difficulty to increase export quantity. This situation pushes each producer to perform well. Regarding the difficulty to regulate prices, the basic mission of the management control is to master at least the production costs. The true solution would to introduce an innovative super-control management of citrus sector. This management would include a provisional plantation freezing waiting for finding new markets. In fact, the feared problem is occurred in 2018. Indeed, high quality clementine has been sold at 10 cts kg-1. on the local market after many investments of the producer. The study aims to give suggestions to producers on how to manage this troubled period and overcome the crisis with minimal damage.
Key words: Management control, citrus fruits, Morocc
Clinical association of baseline levels of conjugated dienes in low-density lipoprotein and nitric oxide with aggressive B-cell non-Hodgkin lymphoma and their relationship with immunoglobulins and Th1-to-Th2 ratio
Mustapha Haddouche,1,2 Warda Meziane,1,2 Zeyneb Hadjidj,1,2 Naima Mesli,3 Mourad Aribi1,2 1Laboratory of Applied Molecular Biology and Immunology, 2Department of Biology, University of Tlemcen, 3Hematology Department, Tlemcen Medical Centre University, Tlemcen, Algeria Objective: The aim of this study was to highlight the clinical association of baseline levels of conjugated dienes in low-density lipoprotein (LDL-BCD) and nitric oxide (NO) with immunoglobulins (Igs) and T helper (Th)1/Th2 ratio in patients with newly diagnosed B-cell non-Hodgkin lymphoma (NHL).Patients and methods: Thirty-two newly diagnosed patients with aggressive B-cell NHL and 25 age-, sex-, and body-mass-index-matched healthy controls were randomly selected for a cross-sectional case–control study conducted at the Hematology Department of Tlemcen Medical Centre University (northwest of Algeria).Results: Circulating levels of LDL-BCD and NO and those of IgA and IgM were significantly higher in patients than in controls. The levels of Th1/Th2 ratio and plasma total antioxidant capacity were significantly lower in patients compared with controls, while malondialdehyde and protein carbonyl levels were significantly higher in patients. B-cell NHL was significantly associated with high levels of LDL-BCD from 25th to 75th percentile (25th percentile: relative risk [RR] =2.26, 95% confidence interval [CI] 1.42–3.59, P=0.014; 50th percentile: RR =2.84, 95% CI 1.72–4.68, P<0.001; 75th percentile: RR =5.43, 95% CI 2.58–11.42, P<0.001). Similarly, the disease was significantly associated with high levels of NO production from 25th to 75th percentile (25th percentile: RR =2.07, 95% CI 1.25–3.44, P=0.024; 50th percentile: RR =2.78, 95% CI 1.63–4.72, P<0.001; 75th percentile: RR =4.68, 95% CI 2.21–9.91, P<0.001). Moreover, LDL-BCD levels were positively and significantly correlated with interferon (IFN)-γ, whereas NO levels were inversely and significantly correlated with IFN-γ and Th1/Th2 ratio.Conclusion: LDL-BCD and NO production seem to be associated with aggressive B-cell NHL and alteration of Th1/Th2 ratio. Our results have to be examined using ex vivo mechanistic studies leading to further investigations of these parameters, with an interest in the link between Epstein–Barr virus infection and NO and immunoglobulins. Keywords: aggressive B-cell non-Hodgkin lymphoma, LDL-BCD, NO production 
Relationship between NADPH and Th1/Th2 ratio in patients with non-Hodgkin lymphoma who have been exposed to pesticides
Meriem Rabia Zahzeh,1 Bouchra Loukidi,1 Warda Meziane,1 Mustapha Haddouche,1,2 Naima Mesli,1,3 Zahia Zouaoui,4 Mourad Aribi1 1Laboratory of Applied Molecular Biology and Immunology, 2Department of Medicine, University of Tlemcen, Tlemcen, Algeria; 3Department of Clinical Haematology, Tlemcen Medical Centre University, Tlemcen, Algeria; 4Department of Clinical Haematology, Sidi Bel-Abbès Medical Centre University, Sidi Bel-Abbès, Algeria Abstract: The effect of pesticides on nicotinamide adenine dinucleotide phosphate hydrogen (NADPH), including its level and relationship with the T helper 1 (Th1)/Th2 ratio, in patients suffering from non-Hodgkin lymphoma (NHL) was investigated. One hundred newly diagnosed patients with aggressive NHL (53 men, 47 women) and 40 healthy age-, sex-, and body mass index-matched controls (23 men, 17 women), exposed or not to pesticides, were recruited for a cross-sectional study conducted at the Clinical Hematology Departments of Tlemcen and Sidi Bel-Abbès University Medical Centers in the northwest of Algeria. NADPH levels were significantly increased in patients compared with controls; and in exposed patients compared with those not exposed, and controls (one-way analysis of variance; P=0.000). Albumin, glutathione peroxidase, superoxide dismutase, catalase activity, and oxygen radical absorbance capacity levels were significantly decreased in patients compared with in the control group. Oxygen radical absorbance capacity levels were significantly decreased in exposed patients compared with in unexposed patients; however, malondialdehyde levels were significantly increased in exposed patients when compared with controls and unexposed patients. Protein carbonyl and xanthine oxidase levels were significantly increased in exposed patients compared with controls; meanwhile, there were no significant differences between the two patient groups or between unexposed patients and controls. The Th1/Th2 ratio was significantly decreased in patients when compared with controls; the neutrophil-to-lymphocyte ratio was significantly increased (for both comparisons, P<0.001). In addition, NADPH was strongly associated with NHL (Mantel–Haenszel common odds ratio estimate =5.55; 95% confidence interval, 2.22–13.88; P=0.000). Moreover, NADPH levels were significantly negatively related to the Th1/Th2 ratio, either in exposed patients or in unexposed patients (respectively, r=-0.498 [P=0.004] and r=-0.327 [P=0.006]). In conclusion, pesticide exposure was strongly associated with NADPH alteration in NHL. The relationship between NADPH and Th1/Th2 ratio should focus on new therapeutic strategies for the disease. Keywords: non-Hodgkin lymphoma, pesticides, NADPH, Th1/Th2 rati
Application of morphological bit planes in retinal blood vessel extraction
The appearance of the retinal blood vessels is an important diagnostic indicator of various clinical disorders of the eye and the body. Retinal blood vessels have been shown to provide evidence in terms of change in diameter, branching angles, or tortuosity, as a result of ophthalmic disease. This paper reports the development for an automated method for segmentation of blood vessels in retinal images. A unique combination of methods for retinal blood vessel skeleton detection and multidirectional morphological bit plane slicing is presented to extract the blood vessels from the color retinal images. The skeleton of main vessels is extracted by the application of directional differential operators and then evaluation of combination of derivative signs and average derivative values. Mathematical morphology has been materialized as a proficient technique for quantifying the retinal vasculature in ocular fundus images. A multidirectional top-hat operator with rotating structuring elements is used to emphasize the vessels in a particular direction, and information is extracted using bit plane slicing. An iterative region growing method is applied to integrate the main skeleton and the images resulting from bit plane slicing of vessel direction-dependent morphological filters. The approach is tested on two publicly available databases DRIVE and STARE. Average accuracy achieved by the proposed method is 0.9423 for both the databases with significant values of sensitivity and specificity also; the algorithm outperforms the second human observer in terms of precision of segmented vessel tree