REPLACER L'AUDITEUR AU COEUR DE SON METIER: UNE ETUDE EXPLORATOIRE SUR LE MARCHE FRANÇAIS

International audienceThe auditor's judgment, faces new stakes bound up to the industrialization of the audit process and to the development of the new information and communication technologies. These evolutions, complicate the audit practices and calling into question to the professional judgment exercise. The aim of our research is to contribute, to restore and to re-size the place granted to the professional judgment. To be made we led two studies: a qualitative study realized with a sample consisted of 22 auditors and a documentary study based on the booklet of The Green Paper on Audit Policy. The results show that there is a dialectical relation between the technical dimension and the human dimension of the judgment exercise. Assure an adequate exercise, consists in creating on the professional territory a shape of homogeneity of the professional body, which henceforth has to integrate a structured approach and a professional skepticism, that is ;a combination which bases on the technical competence of the auditor, sends to the psychological competence and professional discernment.Le jugement de l'auditeur fait face à de nouveaux enjeux liés à l'industrialisation du processus d'audit et au développement rapide des nouvelles technologies de l'information et de la communication. Ces évolutions complexifient les pratiques de l'audit et entrainent une remise en cause de l'exercice du jugement professionnel. Notre recherche a pour ambition de contribuer à restituer et à redimensionner la place accordée au jugement professionnel. Pour ce faire, nous avons conduit deux études : une étude qualitative réalisée auprès d'un échantillon composé de 22 commissaires aux comptes et une étude documentaire des plaquettes du Livre Vert-Politique d'Audit. Les résultats obtenus avancent qu'il existe une relation dialectique entre la dimension technique et humaine de l'exercice du jugement. Assurer un exercice adéquat consiste à créer sur le territoire professionnel une forme d'homogénéité du corps professionnel, qui doit désormais intégrer une démarche structurée et un esprit critique, c'est-à-dire une combinaison qui repose certes sur la compétence technique de l'auditeur, mais qui renvoie également aux notions de compétenc

A new System for offline Printed Arabic Recognition for Large Vocabulary : SPARLV

This paper presents a contribution for the Arabic printed recognition. In fact, we are interested in the printed decomposable Arabic word recognition. The proposed system uses the analytical approach through the segmentation into characters to succeed to a generation of letter hypotheses as well as word hypotheses using a lexical verification in a pre-established dictionary of the language. Our proposed system SPARLV is able to put valid hypotheses of words thanks to the lexical verification

Dhouib-Matrix-TSP1 Method to Optimize Octagonal Fuzzy Travelling Salesman Problem Using α-Cut Technique

This paper proposes the optimization of the fuzzy travel salesman problem by using the α-Cut technique as a ranking function and the Dhouib-Matrix-TSP1 as an approximation method. This method is enhanced by the standard deviation metric and obtains a minimal tour in fuzzy environment where all parameters are octagonal fuzzy numbers. Fuzzy numbers are converted into a crisp number thanks to the ranking function α-Cut. The proposed approach in details is discussed and illustrated by a numerical example. This method helps in designing successfully the tour to a salesman on navigation through the distance matrix so that it minimizes the total fuzzy distance

Microtransplantation of cellular membranes from squid stellate ganglion reveals ionotropic GABA receptors

Author Posting. © Marine Biological Laboratory, 2013. This article is posted here by permission of Marine Biological Laboratory for personal use, not for redistribution. The definitive version was published in Biological Bulletin 224 (2013): 47-52.The squid has been the most studied cephalopod, and it has served as a very useful model for investigating the events associated with nerve impulse generation and synaptic transmission. While the physiology of squid giant axons has been extensively studied, very little is known about the distribution and function of the neurotransmitters and receptors that mediate inhibitory transmission at the synapses. In this study we investigated whether γ-aminobutyric acid (GABA) activates neurotransmitter receptors in stellate ganglia membranes. To overcome the low abundance of GABA-like mRNAs in invertebrates and the low expression of GABA in cephalopods, we used a two-electrode voltage clamp technique to determine if Xenopus laevis oocytes injected with cell membranes from squid stellate ganglia responded to GABA. Using this method, membrane patches containing proteins and ion channels from the squid's stellate ganglion were incorporated into the surface of oocytes. We demonstrated that GABA activates membrane receptors in cellular membranes isolated from squid stellate ganglia. Using the same approach, we were able to record native glutamate-evoked currents. The squid's GABA receptors showed an EC50 of 98 μmol l–1 to GABA and were inhibited by zinc (IC50 = 356 μmol l–1). Interestingly, GABA receptors from the squid were only partially blocked by bicuculline. These results indicate that the microtransplantation of native cell membranes is useful to identify and characterize scarce membrane proteins. Moreover, our data also support the role of GABA as an ionotropic neurotransmitter in cephalopods, acting through chloride-permeable membrane receptors.Grass Foundation Fellowships to L.C. and A.L. (www.grassfoundation.org). L.C. was additionally supported by the Ph.D. in Neurophysiology program of the University of Rome “La Sapienza.” All authors were Grass Fellows. This work was supported by Ministero della Sanita` Antidoping and PRIN project 2009 (to E.P.)

Serotonin Receptors in Hippocampus

Serotonin is an ancient molecular signal and a recognized neurotransmitter brainwide distributed with particular presence in hippocampus. Almost all serotonin receptor subtypes are expressed in hippocampus, which implicates an intricate modulating system, considering that they can be localized as autosynaptic, presynaptic, and postsynaptic receptors, even colocalized within the same cell and being target of homo- and heterodimerization. Neurons and glia, including immune cells, integrate a functional network that uses several serotonin receptors to regulate their roles in this particular part of the limbic system

An Update on GABAρ Receptors

The present review discusses the functional and molecular diversity of GABAρ receptors. These receptors were originally described in the mammalian retina, and their functional role in the visual pathway has been recently elucidated; however new studies on their distribution in the brain and spinal cord have revealed that they are more spread than originally thought, and thus it will be important to determine their physiological contribution to the GABAergic transmission in other areas of the central nervous system. In addition, molecular modeling has revealed peculiar traits of these receptors that have impacted on the interpretations of the latest pharmacolgical and biophysical findings. Finally, sequencing of several vertebrate genomes has permitted a comparative analysis of the organization of the GABAρ genes