The Potential Impact of Blockchain Technology on Audit Practice

In today’s debate about the disruptive effect of Blockchain, audit and control professions are not in the spotlight while the characteristics of the technology (transparency, traceability and integration of rules and procedures in the technology itself) combined with current technical developments, process and service innovation, applications such as smart contracts and publicly-held registers, have the potential to significantly change audit and control activities. In this context, we conducted a study based on the grounded theory to understand how auditors in Switzerland anticipate the impacts of Blockchain on their daily activities. Based on the findings, three hypotheses have emerged. First, the potential disruptive effect of the technology on the profession is not anticipated, particularly by smaller audit firms. Second, the profession might go through a paradigm shift in two ways: become more IT than accounting oriented and become more forward than backward-looking. Lastly, the profile of the auditors will change

Débat sur les perspectives économiques à court terme du 16 Octobre 2003.

Cette publication n'a pas de résumé

Débat sur les perspectives économiques à court terme du 16 octobre 2003

Les prévisions occupent une place particulière dans le débat public en économie. Elles sont généralement considérées comme des prédictions, qualifiées fréquemment d’optimistes ou de pessimistes, comme si elles dépendaient de l’humeur des équipes qui les réalisent. Certes, en un sens, la prévision est un art tant elle dépend des signes précurseurs que nous livre le présent, de l’interprétation des évolutions en cours, de la capacité des économistes de sélectionner les informations pertinentes parmi celles, multiples, dont l’intérêt n’est qu’anecdotique. Mais elle est surtout une science puisqu’elle consiste à déduire des informations dont on dispose sur le présent une vision de l’avenir. Elle ne peut être formulée en dehors d’un cadre général d’interprétation, c’est-à-dire d’une théorie qui met en relation les informations que l’on privilégie et les variables que l’on cherche à prévoir. [Premier paragraphe

Débat sur les perspectives à court terme du 2 avril 2001

Les prévisions occupent une place particulière dans le débat public en économie. Elles sont généralement considérées comme des prédictions, qualifiées fréquemment d’optimistes ou de pessimistes, comme si elles dépendaient de l’humeur des équipes qui les réalisent. Certes, en un sens, la prévision est un art tant elle dépend des signes précurseurs que nous livre le présent, de l’interprétation des évolutions en cours, de la capacité des économistes de sélectionner les informations pertinentes parmi celles, multiples, dont l’intérêt n’est qu’anecdotique. Mais elle est surtout une science puisqu’elle consiste à déduire des informations dont on dispose sur le présent une vision de l’avenir. Elle ne peut être formulée en dehors d’un cadre général d’interprétation, c’est-à-dire d’une théorie qui met en relation les informations que l’on privilégie et les variables que l’on cherche à prévoir. [Premier paragraphe

Débat sur les perspectives à court terme du 2 Avril 2001.

Cette publication n'a pas de résumé

Workgroup Report: Drinking-Water Nitrate and Health—Recent Findings and Research Needs

Human alteration of the nitrogen cycle has resulted in steadily accumulating nitrate in our water resources. The U.S. maximum contaminant level and World Health Organization guidelines for nitrate in drinking water were promulgated to protect infants from developing methemoglobinemia, an acute condition. Some scientists have recently suggested that the regulatory limit for nitrate is overly conservative; however, they have not thoroughly considered chronic health outcomes. In August 2004, a symposium on drinking-water nitrate and health was held at the International Society for Environmental Epidemiology meeting to evaluate nitrate exposures and associated health effects in relation to the current regulatory limit. The contribution of drinking-water nitrate toward endogenous formation of N-nitroso compounds was evaluated with a focus toward identifying subpopulations with increased rates of nitrosation. Adverse health effects may be the result of a complex interaction of the amount of nitrate ingested, the concomitant ingestion of nitrosation cofactors and precursors, and specific medical conditions that increase nitrosation. Workshop participants concluded that more experimental studies are needed and that a particularly fruitful approach may be to conduct epidemiologic studies among susceptible subgroups with increased endogenous nitrosation. The few epidemiologic studies that have evaluated intake of nitrosation precursors and/or nitrosation inhibitors have observed elevated risks for colon cancer and neural tube defects associated with drinking-water nitrate concentrations below the regulatory limit. The role of drinking-water nitrate exposure as a risk factor for specific cancers, reproductive outcomes, and other chronic health effects must be studied more thoroughly before changes to the regulatory level for nitrate in drinking water can be considered

Maternal dietary intake of nitrates, nitrites and nitrosamines and selected birth defects in offspring: a case-control study

BACKGROUND: Dietary intake of nitrates, nitrites, and nitrosamines can increase the endogenous formation of N-nitroso compounds in the stomach. Results from animal studies suggest that these compounds might be teratogenic. We examined the relationship between maternal dietary intake of nitrates, nitrites (including plant and animal sources as separate groups), and nitrosamines and several types of birth defects in offspring. METHODS: For this population-based case–control study, data from a 58-question food frequency questionnaire, adapted from the short Willett Food Frequency Questionnaire and administered as part of the National Birth Defects Prevention Study (NBDPS), were used to estimate daily intake of dietary nitrates, nitrites, and nitrosamines in a sample of 6544 mothers of infants with neural tube defects (NTD)s, oral clefts (OC)s, or limb deficiencies (LD)s and 6807 mothers of unaffected control infants. Total daily intake of these compounds was divided into quartiles based on the control mother distributions. Odds ratios (OR)s and 95% confidence intervals (CI)s were estimated using logistic regression; estimates were adjusted for maternal daily caloric intake, maternal race-ethnicity, education, dietary folate intake, high fat diet (> 30% of calories from fat), and state of residence. RESULTS: While some unadjusted ORs for NTDS had 95% (CI)s that excluded the null value, none remained significant after adjustment for covariates, and the effect sizes were small (adjusted odds ratios [aOR] <1.12). Similar results were found for OCs and LDs with the exception of animal nitrites and cleft lip with/without cleft palate (aORs and CIs for quartile 4 compared to quartile 1 =1.24; CI=1.05-1.48), animal nitrites and cleft lip (4th quartile aOR=1.32; CI=1.01-1.72), and total nitrite and intercalary LD (4th quartile aOR=4.70; CI=1.23-17.93). CONCLUSIONS: Overall, odds of NTDs, OCs or LDs did not appear to be significantly associated with estimated dietary intake of nitrate, nitrite, and nitrosamines