La responsabilité sociale des institutions financières

Cette thèse est constituée de trois articles qui s’articulent autour de la RSIF. Le premier article a d’abord pour objectif de comparer les notations extrafinancières des institutions financières (IFs) à celles des entreprises non financières (ENF), pour ensuite vérifier si les notations des banques coïncident avec celles de leur portefeuille de prêts. Pour ce faire, une analyse comparative des notations extrafinancières des IFs et celles des ENF, révèle que les IFs performent mieux que les ENF. Les tests de Friedman indiquent par ailleurs que les notations extrafinancières des banques sont indépendantes de celles de leur portefeuille de prêts. Le test de Kendall confirme également que la performance extrafinancière des banques a une faible concordance avec celle de leur portefeuille de prêts sur 10 des 18 années étudiées en ESG et en Environnement, 6 des 18 années étudiées en Social et 5 des 18 années étudiées en Gouvernance. En d’autres termes, la performance extrafinancière des IFs ne semble pas tenir compte des entreprises qu’elles financent, suggérant notamment que les portefeuilles de prêts des banques ne sont pas suffisamment pris en compte dans les notations des banques. Le deuxième article propose la création d’un indice composite de mesure de la RSIF. Les indicateurs identifiés pour la construction de l’indice découlent de la théorie de l’intermédiation financière, de la théorie des parties prenantes et de la théorie de l’intérêt commun pour retracer les activités des IFs, déterminer les parties prenantes des IFs, leurs attentes et intérêts ainsi que les sources d’externalités négatives. Les données utilisées sont sélectionnées sur la base de leur validité analytique, leur mesurabilité et leur couverture par les IFs de l’échantillon. Le test de fiabilité confirme la cohérence entre les mesures identifiées et l’indice. La robustesse et la sensibilité des variables utilisées sont validées par les indices de sensibilité de Sobol et les coefficients de corrélation. Le diagramme à flèche proposé pour agréger les scores des trois dimensions répond adéquatement au besoin de décomposition de l’indice et d’analyse granulaire afin de guider dans les prises de décision. Le troisième article traite le lien entre les mesures de responsabilité sociale et le risque réputationnel des banques. Ainsi, deux mesures RSE, soit les notes MSCI/KLD et l’indice RSIF proposé dans cette thèse, sont testées sur le risque réputationnel mesuré par l’occurrence d’évènements médiatiques néfastes (EMN). Trois variables de contrôle ont été introduites : la taille, la performance financière et le type de banque (commerciale ou investissement). Les résultats montrent que le modèle avec les variables “taille”, “performance financière”, “type de banque”, “note MSCI/KLD” et “l’indice RSIF”, prédit mieux et significativement la probabilité d’occurrence d’EMN que le modèle de base (sans variables dépendantes). Le test de Hosmer-Lemeshow montre que les valeurs prédites et les valeurs observées du modèle sont cohérentes. Les rapports des cotes ou odd ratio confirment l’effet des variables explicatives sur le risque réputationnel. Les statistiques de Wald et les seuils de signification révèlent que les variables “RSIF” et “type de banque” ont des effets significatifs sur le modèle et que la “RSIF” constitue la plus grande prédictrice du risque réputationnel suivie de la variable “type de banque”. Les R2 de Cox et Snell et de Nalgelkerke montrent que les statistiques du modèle avec les variables dépendantes sont bien ajustées aux données. Les résultats du classement confirment la précision prédictive du modèle avec un pourcentage correct de classification de 82,4 % contre 56,9 % pour le modèle de base.Abstract : This thesis consists of three articles that are structured around the RSIF. The first article aims to compare the extra-financial ratings of financial institutions (FIs) with those of non-financial companies (NFCs), and then to verify whether the ratings of banks coincide with those of their loan portfolio. To this end, a comparative analysis of the extrafinancial ratings of FIs and NFEs reveals that FIs perform better than NFEs. Friedman's tests also indicate that banks' non-financial ratings are independent of their loan portfolio. Kendall's test also confirms that banks' extra-financial performance has a low concordance with that of their loan portfolio over 10 of the 18 years studied in ESG and Environment, 6 of the 18 years studied in Social and 5 of the 18 years studied in Governance. In other words, the extra-financial performance of FIs does not seem to take into account the companies they finance, suggesting in particular that the banks' loan portfolios are not sufficiently taken into account in the banks' ratings. The second article proposes the creation of a composite index to measure SRFI that integrates the specificities of FIs. The indicators used in the construction of the index are derived from financial intermediation theory, stakeholder theory and common interest theory to trace the activities of FIs, determine the stakeholders of FIs, their expectations and interests, and the sources of externalities. Data are selected based on their analytical validity, measurability, and coverage. Reliability testing confirms consistency for the economic, legal, ethical, and SRFI measures, so that measurement error has little impact on the total SRFI index score. The robustness and sensitivity of the variables used are validated by the Sobol indices and correlation coefficients. The proposed arrow plot to aggregate the scores of the three dimensions adequately meets the need and objectives of index decomposition and granular analysis to guide decision making. The third paper discusses the relationship between banks' reputational risk and social responsibility measures. Thus, two CSR measures, MSCI/KLD scores and the FISR index we propose in this thesis, are tested on reputational risk measured by the occurrence of adverse media events (AME). Three control variables were introduced: size, financial performance, and type of bank (commercial or investment). The results show that the model with the variables “size”, “financial performance”, “type”, “MSCI/KLD rating” and “SRFI index”, better and significantly predicts the probability of AME occurrence than the baseline model. The results of the Hosmer-Lemeshow test confirm that the predicted and observed values of the model are consistent. The odd ratio analysis reveals that all explanatory variables have effects on reputational risk as measured by AME occurrence. Wald and significance level statistics reveal that the variables “SRFI” and “bank type” have significant effects on the model and that SRFI is the strongest predictor of AME occurrence followed by the bank type variable. The Cox and Snell and Nalgelkerke R2 shows that the final model statistics fit the data well. The classification results confirm the predictive accuracy of the model with a correct classification percentage of 82.4 % compared to 56.9 % for the baseline model

Parametrization of Algebraic Points of Low Degrees on the Schaeffer Curve

In this paper, we give a parametrization of algebraic points of degree at most $4$ over $\mathbb{Q}$ on the schaeffer curve $\mathcal{C}$ of affine equation : $y^{2}=x^{5}+1$. The result extends our previous result which describes in [5] ( Afr. Mat 29:1151-1157, 2018) the set of algebraic points of degree at most $3$ over $\mathbb{Q}$ on this curve

Mechanical properties of a mortar with melted plastic waste as the only binder: Influence of material composition and curing regime, and application in Bamako

Abstract In recent years, serious environmental problems induced by plastic wastes have drawn considerable attention across the world and new initiatives have been adopted to recycle plastic wastes into construction materials. One of the promising initiatives is the use of plastic waste as the only binding phase to make concrete/mortar-like construction materials. However, how key engineering properties of concrete/mortar-like materials with melted plastic as the only binder change with material composition and curing conditions are not well known. This paper aims to investigate the effect of curing conditions and granular material size on the mechanical properties (compressive and splitting tensile strengths) of a mortar with melted plastic waste (high density polyethylene (HDPE) and low density polyethylene (LDPE)) as the only binder (MPB: mortar with melted plastic waste binder). Moreover, it presents a study conducted in the city of Bamako (Mali) to evaluate the use of MPB to make interlocking paving blocks for use on non-traffic areas in residential or municipal construction projects. Two curing conditions, namely, air dry at ambient temperature and water curing were used for this research. Moreover, the size of the granular materials (sand and gravel) was varied in order to assess its impact on the properties of the corresponding MPB sample formulations with given plastic content and HDPE/LDPE (H/L) ratio. Granular material size and curing conditions were found to have significant impact on the mechanical strengths of the MPB materials. Regardless of age and H/L ratio, the MPB samples cured in water showed lower strength (compressive and tensile) than the specimens cured at ambient temperature under controlled laboratory conditions, while adding coarse granular materials helped to improve these strength properties. Furthermore, the mechanical performance of the proposed MPB-interlocking paver is superior to that of the interlocking Portland cement-based pavers that are commercially available on the Bamako's market. Moreover, the cost of the Portland cement-less MPB-paver will be substantially lower than that of the Bamako's commercial Portland cement-paver. The obtained results place this MPB material as a promising candidate for making interlocking pavers or other products, while reducing the amount of plastic waste to be managed and the cost of interlocking pavers

Conjugaison de facteurs institutionnels, organisationnels et individuels comme déterminants des principes d’engagement RSE au Sénégal

La RSE est devenue un thème majeur dans la littérature en sciences de gestion. L’objet du présent article est de proposer de nouvelles voies théoriques et méthodologiques pour une meilleure compréhension de l’engagement RSE des entreprises. S’inspirant des travaux de Wood (1991, 2010), il propose un nouveau modèle d’engagement sociétal des entreprises incluant les travaux des néo-institutionnalistes institutionnelles de (Meyer et Rowan, 1977 ; Powell et DiMaggio, 1983), le principe de solidarité générationnelle issu des théories du développement durable et l’outil PRESOR de (Singhapakdi et al., 1996). La validation empirique a été effectuée en utilisant les Systèmes d’Équations Structurels, plus spécifiquement l’approche PLS PM (Partial Least Path Modeling) à l’aide d’un échantillon de 119 observations. Les résultats mettent en évidence le développement d’un nouvel outil de mesure fiable et valide pour évaluer les perceptions des acteurs sur l’engagement RSE au Sénégal et proposent une configuration de principes institutionnels, organisationnels et individuels comme déterminants

Completeness of information in electronic compared with paper-based patients’ records in a maternity setting in Dakar, Senegal

Background: Evaluate the consistency of information in paper-based records when registered in parallel with an electronic medical record.Methods: The study was performed at PMSHC in Dakar Senegal. From the end of year 2016, patients’ files were recorded on both paper-based and electronically. Additionally, previous records were electronically registered. To investigate the completeness of records before and after the electronic recording system has been implemented, information about some maternal and fetal/neonatal characteristics were assessed. When the variable was recorded, the system returned 1, unrecorded variables were coded as 0. We then calculated, for each variable, the unrecorded rate before 2017 and after that date. The study period extended from 2011 to June 2019, a nearly ten-year period. Data were extracted from E-perinatal to MS excel 2019 then SPSS 25 software. Frequencies of unrecorded variables were compared with chi-squared test at a level of significance of 5%.Results: A total of 48,270 unique patients’ records were identified during the eight-year period.  Among the study population, data for patients’ age, address and parity were available most of the time before and after 2017 (0.5% missing data versus 0.3% for age and 2.6% versus 1.3% for home address and from 0.3% to 0.0% for parity). However, phone number, maternal weight, maternal height, last menstrual period and blood group were found to be missing up to 96% before 2017. From 2017, these rates experienced a sudden decrease at a significant level: from 82.4% to 27.8% for phone number, from 96% to 56.3% for maternal weight and from 60.1% to 21.3% for blood group. Regarding newborns’ data, it was found that fetal height, head circumference and chest circumference were missing up to just under 25% before 2017. After that date, their completeness improved and flattened under 5%.Conclusions: Structured and computerized files reduce missing data. There is an urgent need the Ministry of health provides hospitals and health care providers with guidelines that describes the standardized information that should be gathered and shared in health and care records

Germination Stage Screening of Mutants of Cowpea (Vigna unguiculata L. Walp) to Salinity Tolerance

To test the tolerance of cowpea mutants to salinity, cowpea wilds and mutants were subjected to 50, 100, 150, 200, and 250 mM NaCl to test for tolerance to salinity. Genotype and salt concentration interaction were significant. GxS explained mostly the variation observed. More informative salt concentrations were found in 50 mM (99.08) and C100 mM (72.50) against 26.80 in the control environment. High salt concentrations had the lowest germination rates. Seed germination rate of cowpea genotypes decreased from 56.46 to 20.58 with a mean of 36.28 and a variance of 99.08. Despite strong correlations observed between indices, very weak ones were found between AD and STI, -0.02, -0.44, -0.7, -0.79 and -0.84 respectively at salt concentration of 50, 100, 150, 200 and 250. Mouride wild types were most tolerant to salt with a germination rate of 43 % at 50 mM versus 48 and 551 % for respectively Melakh and Yacine. Six (6) mutants were more tolerant to the weakest checks performance which was the 9th best performance

Phylogenetic relationships and molecular delimitation of Culicoides Latreille (Diptera: Ceratopogonidae) species in the Afrotropical region: interest for the subgenus Avaritia

Phylogenetic relationships of Culicoides species of the Afrotropical region are problematic as different authors disagree on the placement of species into specific subgenera or groups. In this study we sequenced two mitochondrial (COI and 16S rDNA) and two nuclear (CAD and 28S rDNA) gene fragments to reconstruct phylogenetic relationships within the Avaritia, Remmia and Synhelea subgenera and the Milnei, Neavei and Similis groups of Culicoides using both Bayesian inference and maximum-likelihood approaches. Based on phylogenetic trees, we used the bGMYC (Bayesian General Mixed Yule Coalescent model) and the PTP (Bayesian Poisson Tree Processes) to investigate species boundaries. All species relationships within the studied subgenera and groups were well-supported by using morphological characters and molecular analyses. The subgenus Avaritia includes (i) all of the species of the Imicola group, as well as the putative new species, C. sp. #22, and we confirmed the monophyly of this group; (ii) the Dasyops group includes C. kanagai and C. sp. #54 Meiswinkel (new species), shown to be monophyletic; (iii) the C. sp. #20 belongs to the Orientalis group; (iv) C. grahamii, C. gulbenkiani and C. kibatiensis. Our results also show that subgenus Remmia is monophyletic. Relationships of species of the Milnei group were well-supported and demonstrate the monophyly of this group. Borkent's classification for Similis group is confirmed. In addition, C. neavei and C. ovalis (Neavei group) are placed in the subgenus Synhelea. (Résumé d'auteur

Full-genome characterization and genetic evolution of West African isolates of Bagaza virus

Bagaza virus is a mosquito-borne flavivirus, first isolated in 1966 in Central African Republic. It has currently been identified in mosquito pools collected in the field in West and Central Africa. Emergence in wild birds in Europe and serological evidence in encephalitis patients in India raise questions on its genetic evolution and the diversity of isolates circulating in Africa. To better understand genetic diversity and evolution of Bagaza virus, we describe the full-genome characterization of 11 West African isolates, sampled from 1988 to 2014. Parameters such as genetic distances, N-glycosylation patterns, recombination events, selective pressures, and its codon adaptation to human genes are assessed. Our study is noteworthy for the observation of N-glycosylation and recombination in Bagaza virus and provides insight into its Indian origin from the 13th century. Interestingly, evidence of Bagaza virus codon adaptation to human house-keeping genes is also observed to be higher than those of other flaviviruses well known in human infections. Genetic variations on genome of West African Bagaza virus could play an important role in generating diversity and may promote Bagaza virus adaptation to other vertebrates and become an important threat in human health