Retour sur l'imputation des charges indirectes en comptabilité de gestion : comment bien spécifier les activités et leurs inducteurs ?

Dans la littérature sur la méthode ABC, on suppose que la mise en place d'activités permet une meilleure imputation des charges indirectes. A l'aide d'une formulation mathématique, le présent papier rappelle les conditions d'une bonne imputation. Il envisage ensuite les deux grandes familles de modèles (heuristiques et statistiques) qui ont été proposées pour déterminer des inducteurs expliquant au mieux le niveau des charges. L'analyse débouche sur une reformulation du problème de l'imputation.activité; inducteur; imputation; spécification de coût; erreur de spécification

Comparative Effects on Plants of Caribou/Reindeer, Moose and White-tailed Deer Herbivory

We reviewed the literature reporting negative or positive effects on vegetation of herbivory by caribou/reindeer, moose, and white-tailed deer in light of the hypothesis of exploitation ecosystems (EEH), which predicts that most of the negative impacts will occur in areas where wolves were extirpated. We were able to list 197 plant taxa negatively affected by the three cervid species, as opposed to 24 that benefited from their herbivory. The plant taxa negatively affected by caribou/reindeer (19), moose (37), and white-tailed deer (141) comprised 5%, 9%, and 11% of vascular plants present in their respective ranges. Each cervid affected mostly species eaten during the growing season: lichens and woody species for caribou/reindeer, woody species and aquatics for moose, and herbs and woody species for white-tailed deer. White-tailed deer were the only deer reported to feed on threatened or endangered plants. Studies related to damage caused by caribou/reindeer were scarce and often concerned lichens. Most reports for moose and white-tailed deer came from areas where wolves were absent or rare. Among the three cervids, white-tailed deer might damage the most vegetation because of its smaller size and preference for herbs.À la lumière de l'hypothèse de l'exploitation des écosystèmes (EEH), nous avons examiné les publications qui mentionnent les effets négatifs ou positifs, sur la végétation, du broutement du caribou/renne, de l'orignal et du cerf de Virginie. Cette hypothèse prédit que les impacts négatifs se concentrent dans des endroits où le loup a été éliminé. Nous avons pu énumérer 197 taxons végétaux affectés négativement par les trois cervidés, contre 24 qui profitaient du broutement. Le nombre de taxons végétaux affectés négativement par le broutement du caribou/renne (19), de l'orignal (37) et du cerf de Virginie (141) représentait respectivement 5, 9 et 11 p. cent des plantes vasculaires situées dans les aires de répartition spécifiques des animaux. Chaque cervidé affectait surtout les espèces consommées durant la saison de croissance végétale: lichens et plantes ligneuses pour le caribou/renne, plantes ligneuses et aquatiques pour l'orignal, et plantes herbacées et ligneuses pour le cerf de Virginie. Selon les rapports, ce dernier était le seul cerf qui broutait des plantes menacées ou en voie de disparition. Les études rapportant des dommages causés par le caribou/renne étaient rares et traitaient souvent des lichens. La plupart des rapports sur l'orignal et le cerf de Virginie couvraient des zones où le loup était rare ou absent. Des trois cervidés, celui qui causerait le plus de dommages à la végétation est le cerf de Virginie, en raison de sa taille plus petite et de sa préférence pour les plantes herbacées

Summer Diet of Two White-tailed Deer, Odocoileus virginianus, Populations Living at Low and High Density in Southern Québec

We investigated summer diets of two White-tailed Deer (Odocoileus virginianus) populations through rumen content analyses. Samples from 93 deer were collected in a low density, LD (1 deer/km2) and a high density, HD (14 deer/km2) area of southern Québec during the growing seasons of 1997 and 1998. Availability of preferred forage in forests was greater in LD than in HD, whereas agriculture covered a larger proportion of the area in HD than LD. Rumen composition differed between the two populations. Deer from HD consumed less forbs and leaves of shrubs and trees than did LD deer, whereas they consumed more fruits, grasses and farm crops. The rarity in HD rumens of food items common in LD, as well as in many parts of the White-tailed Deer range (i.e., Lilliacae), indicated that deer could not compensate for the rarity of preferred forest forage by increasing foraging time and had to feed on cultivated crops. Rumen contents of LD deer had a higher level of cell solubles and lignin, which reflected their greater reliance on quality forage growing in forests. Feeding habits and forage quality can explain why deer body size decreased in HD between the 1970s and 1990s whereas LD deer remained large.Nous avons examiné le régime alimentaire estival de deux populations de cerf de Virginie (Odocoileus virginianus) par l’analyse du contenu des rumens. Des échantillons ont été prélevés sur 93 cerfs provenant d’un secteur à faible densité de cerfs, LD, (1 cerf/km2) et d’un secteur à haute densité, HD, (14 cerfs/km2) du sud du Québec durant la saison de croissance des végétaux de 1997 et 1998. La disponibilité des aliments forestiers préférés des cerfs était plus grande dans LD que dans HD alors que la proportion du territoire agricole était supérieure dans HD. La composition des rumens des cerfs de chacune des régions différait. Les cerfs de HD ont consommé de moins grandes proportions de plantes herbacées et de feuilles d’arbustes et d’arbres que ceux du secteur LD, mais de plus grandes proportions de fruits, de graminées et de plantes agricoles. La rareté dans les rumens du secteur HD d’aliments communs dans ceux du secteur LD et dans plusieurs autres régions de l’aire de répartition du cerf (e.g., Lilliacae), indique que les cerfs du secteur HD ne pouvaient compenser pour la rareté de leurs aliments préférés par un accroissement de la durée de la quête alimentaire, et qu’ils devaient consommer des plantes agricoles. Les cerfs de LD ont mangé des aliments contenant plus de solubles cellulaires et de lignine que ceux de HD, ce qui reflète une consommation de plantes forestières de bonne qualité. Le régime alimentaire et la qualité de la nourriture peuvent expliquer pourquoi la taille des cerfs de HD a diminué entre les années 1970 et 1990 alors que celle des cerfs de LD est demeurée grande

Suicide and no axis I psychopathology

BACKGROUND: It is unclear why approximately 10% of suicide completers seem to be psychiatrically normal. To better understand this issue, we studied suicide completers without an axis I diagnosis and compared them, on measures of psychopathology other than axis I, to normal controls and suicide cases with axis I psychopathology. METHODS: 168 suicide cases were examined by way of a psychological autopsy with the best possible informant. Sixteen cases did not meet criteria for an axis I diagnosis; each of these cases was then age and gender matched to 52 suicide completers with an axis I disorder and 110 normal controls. RESULTS: Fourteen of sixteen suicide cases without an axis I diagnosis had detectable abnormalities that were more similar to the axis I diagnosed suicide group than to a living group. Both suicide groups were similar in the total number of past suicide attempts, the total number of individuals with an axis II disorder, and similar scores on measures of impulsive-aggressive behaviors. CONCLUSIONS: These findings suggest that most of the individuals who committed suicide and appeared psychiatrically normal after a psychological autopsy may probably have an underlying psychiatric process that the psychological autopsy method, as commonly carried out, failed to detect

Cooperative binding of ApiAP2 transcription factors is crucial for the expression of virulence genes in Toxoplasma gondii

International audienceToxoplasma gondii virulence depends on the expression of factors packed into specific organelles such as rhoptry and microneme. Although virulence factor expression is tightly regulated, the molecular mechanisms controlling their regulation remain poorly understood. ApiAP2 are a family of conserved transcription factors (TFs) that play an important role in regulating gene expression in apicomplexan parasites. TgAP2XI-5 is able to bind to transcription-ally active promoters of genes expressed during the S/M phase of the cell cycle, such as virulence genes (rhoptries and micronemes genes). We identified proteins interacting with TgAP2XI-5 including a cell cycle-regulated ApiAP2 TF, TgAP2X-5. Using an inducible knock-down strategy and RNA-seq, we demonstrated that the level of expression of number of virulence factors transcripts is affected by the disruption of TgAP2X-5 expression. While TgAP2X-5 disruption has mild effect on parasite invasion, it leads to the strain avirulence in mice. To better understand the molecular mechanisms at stake, we investigated the binding of TgAP2XI-5 at promoters in the TgAP2X-5 mutant strain in a genome-wide assay. We show that disruption of TgAP2X-5 expression leads to defects in TgAP2XI-5 binding to multiple rhoptry gene promoters. Taken together, these data suggest a cooperative contribution of two ApiAP2 TF in the regulation of virulence genes in T. gondii

Le suicide chez les jeunes adultes de sexe masculin au Québec : Psychopathologie et utilisation des services médicaux

On a apparié 75 jeunes gens de 18 à 35 ans qui s'étaient suicidés à 75 autres, toujours en vie, en fonction de l'âge, de la résidence, du statut conjugal et professionnel. Pour chacun des groupes, un répondant principal a été interviewé, et les dossiers médicaux ainsi que ceux du coroner ont été examinés afin de reconstituer le profit psychologique des intéressés et leur utilisation des services. À six mois, la prévalence de tous les diagnostics d'axe (selon le DSMIH-R) était de 88,8 % pour le groupe des suicidés et de 37,3 % pour le groupe témoin. Parmi les suicidés, 38,7 % souffraient de dépression majeure, 24 % de dépendance à l'alcool, et 28,7 % aux drogues. La personnalité borderline a été identifiée chez 28% des suicidés contre 4% du groupe témoin. Chez les suicidés, 42,5 % avaient consulté un professionnel de la santé mentale dans l'année précédente, contre 5 % chez les témoins. Cependant, la grande majorité des suicidés (78,5%) avaient consulté un professionnel de la santé, tel un omnipraticien, contre 73,2 % chez les témoins.Seventy five young male adults between the age of 18 and 35 who had committed suicide were compared with 75 male adults still alive matched for age, residence, marital and employment status. For each group a principal respondent was interviewed in order to reconstitute the psychological profile of each individual, as well as their utilisation of health services. This was completed by the study of the coroner's reports and the medical records when available. At six months the prevalence for all axis diagnosis was 88.8% for the suicide group and 37.3% for the control group. Among the subjects who had commited suicide 38.7% were afflicted by major depression, 24% by alcohol dependency and 28.7% were dependent on drugs. Borderline personalities were present in 28% of the suicide group compared to 5% in the control group. Forty five percent (45%) of the subjects who had killed themselves had consulted a mental health professional in the year preceding the suicide compared to 5% in the control group. However, 78.5% of the suicide group had consulted during the same period a health professional compared to 73.3% of the controls

\u3ci\u3eAnnals of Forest Science\u3c/i\u3e Promotes Multidisciplinary Research on Forests and Wood in a Changing World and Is Now a Full Open Access Journal

International audienc

Role of TASK2 Potassium Channels Regarding Volume Regulation in Primary Cultures of Mouse Proximal Tubules

Several papers reported the role of TASK2 channels in cell volume regulation and regulatory volume decrease (RVD). To check the possibility that the TASK2 channel modulates the RVD process in kidney, we performed primary cultures of proximal convoluted tubules (PCT) and distal convoluted tubules (DCT) from wild-type and TASK2 knockout (KO) mice. In KO mice, the TASK2 coding sequence was in part replaced by the lac-Z gene. This allows for the precise localization of TASK2 in kidney sections using β-galactosidase staining. TASK2 was only localized in PCT cells. K+ currents were analyzed by the whole-cell clamp technique with 125 mM K-gluconate in the pipette and 140 mM Na-gluconate in the bath. In PCT cells from wild-type mice, hypotonicity induced swelling-activated K+ currents insensitive to 1 mM tetraethylammonium, 10 nM charybdotoxin, and 10 μM 293B, but blocked by 500 μM quinidine and 10 μM clofilium. These currents were increased in alkaline pH and decreased in acidic pH. In PCT cells from TASK2 KO, swelling-activated K+ currents were completely impaired. In conclusion, the TASK2 channel is expressed in kidney proximal cells and could be the swelling-activated K+ channel responsible for the cell volume regulation process during osmolyte absorptions in the proximal tubules

Characterization of a nuclear pore protein sheds light on the roles and composition of the Toxoplasma gondii nuclear pore complex

International audienceThe nuclear pore is a key structure in eukaryotes regulating nuclear-cytoplasmic transport as well as a wide range of cellular processes. Here, we report the characterization of the first Toxoplasma gondii nuclear pore protein, named TgNup302, which appears to be the orthologue of the mammalian Nup98-96 protein. We produced a conditional knock-down mutant that expresses TgNup302 under the control of an inducible tetracycline-regulated promoter. Under ATc treatment, a substantial decrease of TgNup302 protein in inducible knock-down (iKD) parasites was observed, causing a delay in parasite proliferation. Moreover, the nuclear protein TgENO2 was trapped in the cytoplasm of ATc-treated mutants, suggesting that TgNup302 is involved in nuclear transport. Fluorescence in situ hybridization revealed that TgNup302 is essential for 18S RNA export from the nucleus to the cytoplasm, while global mRNA export remains unchanged. Using an affinity tag purification combined with mass spectrometry, we identified additional components of the nuclear pore complex, including proteins potentially interacting with chromatin. Furthermore, reverse immunoprecipitation confirmed their interaction with TgNup302, and structured illuminated microscopy confirmed the NPC localization of some of the TgNup302-interacting proteins. Intriguingly, facilitates chromatin transcription complex (FACT) components were identified, suggesting the existence of an NPC-chromatin interaction in T. gondii. Identification of TgNup302-interacting proteins also provides the first glimpse at the NPC structure in Apicomplexa, suggesting a structural conservation of the NPC components between distant eukaryotes