215 research outputs found
LES EFFETS DE LA CROISSANCE ET DE L'ENDETTEMENT SUR LES MULTIPLES DE CAPITAUX PROPRES : REPRESENTATION THEORIQUE ET COMPARAISON INTERNATIONALE
Cet article sâinterroge sur le rĂŽle de la croissance et de lâendettement sur lâapport informationnel de la valeur comptable des fonds propres. A cette fin, un modĂšle de type Residual Income est dĂ©veloppĂ© et ses implications empiriques testĂ©es sur un Ă©chantillon dâentreprises amĂ©ricaines, de pays dĂ©veloppĂ©s hors Etats-Unis et de pays Ă©mergents sur la pĂ©riode 2000-2007. Les rĂ©sultats montrent que dans la plupart des pays considĂ©rĂ©s, lâassociation entre la valeur comptable et la valeur de marchĂ© des fonds propres dĂ©pend significativement du stade de croissance et des modalitĂ©s de financement caractĂ©risant lâentreprisen entreprise en la matiĂšre. Par ailleurs, l'engagement affectif envers la profession est liĂ© Ă l'acquisition de compĂ©tences en matiĂšre de RSE.Residual income â Association studies â ERC â Endettement â Book value
Prevalence and clinical significance of solitary pulmonary sub-segmental microembolism
BACKGROUND: Solitary pulmonary microembolism is rarely discussed as a distinct
diagnostic entity. The purpose of this investigation was to determine the prevalence
and clinical significance of embolism limited to subsegmental branches in a group
of patients discharged from hospital on anticoagulants with a diagnosis of pulmonary
embolism based on ventilation-perfusion imaging followed by selective angiography.
MATERIAL AND METHODS: Of 29 consecutive patients with classic signs of
pulmonary embolism at angiography, we identified a subgroup of 5 patients with
sub-segmental embolism, which was solitary in all cases.
RESULTS: Clinical presentation included chest pain (2/5), shortness of
breath (2/5, or hypoxemia (1/5). Chest X-rays were normal (2/5), or showed pulmonary
oedema (1/5) or atelectasis with (1/5), or without (1/5) pleural effusion. VQ
imaging patterns included small subsegmental mismatch (1/5), one segment mismatch
(1/5), single (1/5) or triple (2/5) match. The site and size of the microemboli
found at angiography were incompatible with the location and severity of symptoms
in 4/5 (80%) patients, and with location and extent of Chest X-ray findings and
with VQ patterns in all patients. VQ abnormalities were either either disproportionably
larger or were non congruent with the vascular territory compromised by the subsegmental
embolus.
CONCLUSIONS: Sub-segmental pulmonary micro-emboli were always solitary,
and not uncommon, comprising 17% of all patients with pulmonary embolism. The
location and size of the emboli were inconsistent with clinical, Chest X-ray and
scintigraphic findings, suggesting that isolated microemboli are a serendipitous
finding, of no clinical significance
La réactivité des analystes financiers en temps de crise au sein de la zone euro
Cet article étudie le lien de causalité entre les variations de cours boursiers et les révisions des prévisions de bénéfice par action formulées par les analystes financiers de la zone Euro lors de la crise financiÚre de 2007-2008. L'étude montre qu'en 2008, les révisions des prévisions avaient un lien moins fort qu'en 2006, année de référence, avec les variations contemporaines de cours et plus fort avec les variations des 3 derniers mois. Ces résultats sont robustes lorsqu'on contrÎle les effets du nombre des analystes, du volume des transactions et de l'asymétrie d'information. A partir de ces résultats, nous concluons que les analystes n'ont pas été source d'une information accélérant le krach boursier mais ont ajusté progressivement leur production pour la mettre en accord avec les sentiments du marché.Marché boursier ; Prévisions des analystes ; Résultat comptable
Competition from emerging countries, international relocation and their impacts on employment
International relocation has become a topical issue in recent months, in France as
elsewhere in Europe. This working paper is a set of four articles. Guillaume Daudin and
Sandrine Levasseur provide an assessment of the impact of international relocation on French
employment. Georges Pujals deals with offshore outsourcing in the financial sector from a
European perspective. Catherine Mathieu and Henri Sterdyniak focus on policy measures
taken or to be taken in face of job losses in the French economy. Jean-Luc Gaffard and
Michel Quéré show that free competition alone is not optimal for European economies and
that a combination of structural and growth oriented macroeconomic policies is needed
Awareness Tool for Safe and Responsible Driving (OSCAR) : A Potential Educational Intervention for Increasing Interest, Openness and Knowledge About the Abilities Required and Compensatory Strategies Among Older Drivers
Abstract : Objective: This pilot study aimed to verify the impact of the awareness tool for safe and responsible driving (OSCAR) on older adultsâ (1) interest, openness, and knowledge about the abilities and compensatory strategies required for safe driving; (2) awareness
of changes that have occurred in their own driving abilities; and (3) actual utilization of compensatory strategies. Methods: A preexperimental design, including a pretest (T0) and posttest (T1) 8 to 10 weeks after exposure to the intervention, was used with 48 drivers aged between 67 and 84. The participants had a valid driving license and drove at least once a week. Results: Overall, the results demonstrate that OSCAR increased interest, openness, and knowledge about the abilities and compensatory strategies of older drivers (P < .01). After exposure to OSCAR, the majority of the participants confirmed that changes had occurred in at least one of their abilities. Moreover, half of the older drivers reported having started using 6 or more compensatory strategies. Conclusion: In summary, in addition to increasing older adultsâ interest, openness, and knowledge to discussion about driving, OSCAR also improved awareness of the changes that could negatively impact safe driving and enhanced utilization of compensatory strategies. While promoting safe driving and the prevention of crashes and injuries, this intervention could ultimately help older adults maintain or increase their transportation mobility. More studies are needed to further evaluate OSCAR and identify ways to improve its effectiveness
Le FORUM, Vol. 39 No. 4
https://digitalcommons.library.umaine.edu/francoamericain_forum/1047/thumbnail.jp
In-Space Utilisation of Asteroids::âAnswers to Questions from the Asteroid Minersâ
The aim of the Asteroid Science Intersections with In-ÂSpace Mine Engineering (ASIME) 2016 conference on September 21-Ââ22, 2016 in Luxembourg City wasto provide an environment for the detailed discussion of the specific properties of asteroids, with the engineering needs of space missions that utilize asteroids.The ASIME 2016 Conference produced a layered record of discussions from theasteroid scientists and the asteroid miners to understand each otherâs key concerns and to address key scientific questions from the asteroid mining companies: Planetary Resources, Deep Space Industries and TransAstra. These Questions were the focus of the two day conference, were addressed byscientists inside and outside of the ASIME Conference and are the focus ofthis White Paper.The Questions from the asteroid mining companies have been sorted into the three asteroid science themes: 1) survey, 2) surface and 3) subsurface and 4)Other. The answers to those Questions have been provided by the scientists with their conference presentations or edited directly into an early open-Ââaccess collaborative Google document (August 2016-ÂâOctober 2016), or inserted byA. Graps using additional reference materials. During the ASIME 2016 last two-Ââhours, the scientists turned the Questions from the Asteroid Miners around by presenting their own key concerns: Questions from the Asteroid Scientists. These answers in this White Paper will point to the Science Knowledge Gaps (SKGs) for advancing the asteroid in-Ââspace resource utilisation domain
- âŠ