Les facteurs influençant la mise en place d’un système de contrôle interne : essai d’élaboration d’un modèle théorique

Dans l’objectif d’assurer l’efficacité et l’efficience des opérations, la fiabilité de l’information financière et la conformité aux lois et règlementations, l’entreprise se trouve dans l’obligation de mettre en place un système de contrôle interne sophistiqué. Néanmoins, plusieurs cadres de référence supposent qu’un système de contrôle interne qui s’avère efficace dans un contexte ne le sera pas nécessairement dans un autre. De ce fait, la mise en place d’un système de contrôle interne suscite d’emblée une analyse profonde des facteurs qui lui sont contingents. Dans le cadre de cet article, nous tentons, à travers une étude théorique, d’identifier les principaux facteurs de contingence susceptibles d’affecter la mise en place du système de contrôle interne. En ce sens, nous allons présenter dans la première partie la théorie de la contingence et sa place dans les recherches en sciences de gestion. Dans la deuxième partie, nous allons essayer de mettre l’accent sur les facteurs de contingence susceptibles d’influencer la mise en place d’un système de contrôle interne. Les facteurs de contingence retenus dans notre recherche touchent surtout au secteur d’activité de l’entreprise, sa taille, son âge, le dynamisme de son environnement et le type de formation du dirigeant

Mycobacterium bovis infection in cattle in Morocco: preparation and evaluation of chemical extracts for use in detection of immune responses

Sodium deoxycholate (DOC) was utilized to extract immunologically-active cell wall components of virulent M. bovis and M. avium, isolated from cattle in Morocco and M. fortuitum as well as related organisms e.g., N. asteroides and R. equi. The extracts from M. bovis, N. asteroides, M. fortuitum, and M. avium, were fractionated by size exclusion chromatography using Sephadex S-200. Two fractions (1 and 2) were obtained at absorbance of 280 nm. Fraction 1 of M. bovis, M. avium, M. fortuitum and of N. asteroides and nonfractionated DOC extract of R. equi elicited delayed-type hypersensitivity responses in homologously or heterologously sensitized guinea-pigs. Significant enzyme-linked immunosorbent assay values were obtained using sera from cattle 4 weeks after sensitization with homologous bacterial preparations (p \u3c 0.01). Significant ELISA cross-reactions were observed in M. bovis or M. avium sensitized calves, using heterologous antigens;Mycobacteriologic examinations conducted on tissues collected from 246 cows in 5 major abattoirs of Morocco, revealed that M. bovis was isolated from 29.67% of the cattle examined. Mycobacteria other than M. bovis (MOTT) were isolated from tissues of 23 carcasses (9.34%). Three had lesions compatible with tuberculosis; M. bovis was not isolated;An indirect enzyme-linked immunosorbent assay using M. bovis PPD or M. bovis DOC fraction 1 as antigens was used for detecting antibodies in sera of cattle from which M. bovis was isolated. The sensitivity for M. bovis PPD was 76.71% and for DOC extract of M. bovis was 79.45%; the specificity was of 90% and 92%, respectively. These values are similar to those achieved by the tuberculin skin test (71);Investigations conducted on five selected herds in Morocco using the cervical intradermal tuberculin test and ELISA revealed that cattle in three herds were tuberculous. The comparative cervical tuberculin test using M. bovis and M. avium PPD\u27s at equal concentration was conducted within 24 hours of a positive or suspect skin response; no reactors were identified in the remaining two herds;Combination of ELISA and tuberculin skin test conducted on animals from tuberculous herds was found to be more sensitive than either test conducted alone

Radiative corrections to the Triple Higgs Coupling in the Inert Higgs Doublet Model

We investigate the implication of the recent discovery of a Higgs-like particle in the first phase of the LHC Run 1 on the Inert Higgs Doublet Model (IHDM). The determination of the Higgs couplings to SM particles and its intrinsic properties will get improved during the new LHC Run 2 starting this year. The new LHC Run 2 would also shade some light on the triple Higgs coupling. Such measurement is very important in order to establish the details of the electroweak symmetry breaking mechanism. Given the importance of the Higgs couplings both at the LHC and $e^+e^-$ Linear Collider machines, accurate theoretical predictions are required. We study the radiative corrections to the triple Higgs coupling $hhh$ and to $hZZ$, $hWW$ couplings in the context of the IHDM. By combining several theoretical and experimental constraints on parameter space, we show that extra particles might modify the triple Higgs coupling near threshold regions. Finally, we discuss the effect of these corrections on the double Higgs production signal at the $e^+e^-$ LC and show that they can be rather important.Comment: 25 pages, 10 figure

Islam on the British Stage

British Academ

Testing interval forecasts: a GMM-based approach

This paper proposes a new evaluation framework for interval forecasts. Our model free test can be used to evaluate intervals forecasts and High Density Regions, potentially discontinuous and/or asymmetric. Using a simple J-statistic, based on the moments de ned by the orthonormal polynomials associated with the Binomial distribution, this new approach presents many advantages. First, its implementation is extremely easy. Second, it allows for a separate test for unconditional coverage, independence and conditional coverage hypotheses. Third, Monte-Carlo simulations show that for realistic sample sizes, our GMM test has good small-sample properties. These results are corroborated by an empirical application on SP500 and Nikkei stock market indexes. It con rms that using this GMM test leads to major consequences for the ex-post evaluation of interval forecasts produced by linear versus nonlinear models.Interval forecasts, High Density Region, GMM.