Profils des Dirigeants et utilisation de l’information comptable dans les PME de la ville de Kananga

De nombreux auteurs affirment qu’on peut assimiler la PME à la personne même du dirigeant, car celle-ci s’exprime à travers les différentes facettes de la gestion quotidienne de l’entreprise. Ce dirigeant considère son entreprise comme un patrimoine personnel ou un bien propre ; c’est lui qui imagine, développe et réalise sa vision. Cette façon de faire, en termes de gestion, pousse certains auteurs à qualifier la PME d’ego-firme. Dans cette étude, il est question de savoir dans quelle mesure les profils des dirigeants influencent-ils l’utilisation de l’information comptable dans les PME de la ville de Kananga en RD Congo ; c’est-à-dire : identifier les profils des dirigeants des PME dans le contexte de Kananga ; établir le lien entre les profils du dirigeant de la PME et l’information comptable. Un modèle d’analyse mettant en relation les profils des dirigeants avec l’utilisation de l’information comptable dans les PME a été proposé. La méthodologie mixte a été utilisée. La cible étant les PME œuvrent dans différents secteurs (le commerce, l’industrie légère, l’agro transformation, les services,…), la taille de l’échantillon est constituée sur base des calculs selon la formule de Claire pour une population finie ; soit 145 PME enquêtées. La collecte de données a été faite par voie d’un questionnaire de recherche. Le traitement statistique s’est fait sur STATA.14. Après analyse, nous avons abouti aux résultats selon lesquels l’ancienneté de la PME, secteur d’activité de la PME et recettes mensuelles sont ainsi de variables qui déterminent l’utilisation de l’information comptable au seuil de 5%. Outre la conclusion, la présente étude est subdivisée en quatre points majeurs dont le premier porte sur l’introduction, le deuxième sur la revue de littérature sur le profil de dirigeant des PME; le troisième sur le contexte et la méthodologie de l’étude, en fin le dernier sur la présentation et l’interprétation des résultats

Determinants of dog owner-charged rabies vaccination in Kinshasa, Democratic Republic of Congo

<div><p>Rabies is a preventable fatal disease that causes about 61,000 human deaths annually around the world, mostly in developing countries. In Africa, several studies have shown that vaccination of pets is effective in controlling the disease. An annual vaccination coverage of 70% is recommended by the World Health Organization as a control threshold. The effective control of rabies requires vaccination coverage of owned dogs. Identification of the factors determining dog owners’ choice to vaccinate is necessary for evidence-based policy-making. However, for the Democratic Republic of Congo (DRC), the limited data on rabies vaccination coverage makes it difficult for its control and formulation of appropriate policies. A cross-sectional study was conducted in Kinshasa (Lemba commune) with dog-owning households and owned dogs as study populations. The association between dog vaccination and independent factors (household socio-demographics characteristics, dog characteristics, knowledge of rabies and location of veterinary offices/clinics) was performed with Epi-info 7. The Odds Ratio (OR) and p-value < 0.05 were used to determine levels of significance. A total of 166 households owning dogs and 218 owned dogs were investigated. 47% of the dogs had been vaccinated within one year preceding the survey which is higher than the critical coverage (25 to 40%) necessary to interrupt rabies transmission but below the 70% threshold recommended by WHO for control. The determinants of vaccination included socio-economic level of the household (OR = 2.9, p<0.05), formal education level of the dog owner (OR = 4, p<0.05), type of residence (OR = 4.6, p<0.05), knowledge of rabies disease (OR = 8.0, p<0.05), knowledge of location of veterinary offices/clinics (OR = 3.4, p<0.05), dog gender (OR = 1.6, p<0.05) and dog breed (OR = 2.1, p<0.05). This study shows that the vaccination coverage in this area can easily reach the WHO threshold if supplemented by mass vaccination campaigns.</p></div

Dog-owning households’ characteristics associated to dog rabies vaccination.

<p>Dog-owning households’ characteristics associated to dog rabies vaccination.</p

Knowledge factors associated to dog rabies vaccination.

<p>Knowledge factors associated to dog rabies vaccination.</p

The spatial distribution of human clinical cases of rabies in Kinshasa from 2003 to 2016.

<p>The spatial distribution of human clinical cases of rabies in Kinshasa from 2003 to 2016.</p

Dog characteristics associated to rabies vaccination.

<p>Dog characteristics associated to rabies vaccination.</p

Reasons of non-vaccination of dogs by owners (n = 64) in Lemba commune, Kinshasa/DRC.

<p>Reasons of non-vaccination of dogs by owners (n = 64) in Lemba commune, Kinshasa/DRC.</p

Acute kidney injury is a powerful independent predictor of mortality in critically ill patients: a multicenter prospective cohort study from Kinshasa, the Democratic Republic of Congo

BACKGROUND: Despite the growing incidence of acute kidney injury (AKI) worldwide, there is little data on the burden and outcomes of AKI in intensive care unit (ICU) in low resource settings. The present study assessed the incidence of AKI and its impact on mortality in ICU in Kinshasa (Democratic Republic of Congo). METHODS: In a prospective cohort study, 476 consecutive critically ill patients (mean age 52 years, 57 % male) were screened for the presence of AKI in seven ICU from January 1st to March 30th, 2015. Serum creatinine was measured by the enzymatic method (Cobas C111 device®). AKI and its stages (no AKI, AKI 1, AKI 2 and AKI 3) were defined according to AKIN recommendations. The primary outcome was 28 days mortality. Survival (time-to death) curves were built using the Kaplan Meier methods. Predictors of mortality were assessed by Cox proportional hazards regression models. p < 0.05 defined the level of statistical significance. RESULTS: The cumulative incidence of AKI was 52.7 % with AKI stage 1, 2 and 3 in 23.7 %, 16.2 % and 12.8 % of patients, respectively. Among patients who developed AKI, 146 died (58 %) vs 62 patients (28 %) in the group without AKI. Only 6.5 % of the patients with AKI stage 3 benefited from dialysis. Median survival time was 15.0 days in patients without AKI and 3.0 days, 6.0 days and 8.0 days in patients with AKI stage 3, 2 and 1 (p < 0.001), respectively. In addition to respiratory distress-induced polypnea (HRa 1.60; 95 % CI: 1.08-2.37; p = 0.018), oxygen desaturation (HRa 1.53; 95 % CI: 1.13-2.08; p = 0.006) and multi-organic involvement (HRa 1.63; 95 % CI: 1.15-2.30), AKI emerged as an independent predictor of death (HRa 1.82; 95 % CI: 1.34-2.48; p < 0.001). CONCLUSION: More than half of critically ill patients in the present cohort developed AKI which contributed substantially to short-term mortality, highlighting the need for its prevention, early detection and management as well as the availability of dialysis in ICU