Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France.

International audienceCet article examine les effets de l'adoption obligatoire des IFRS sur les incorporels, dans le contexte français. Utilisant un échantillon de 83 entreprises issues du SBF 120, nous recherchons une typologie des pratiques comptables liées aux incorporels à la période de transition aux IFRS. Les résultats font ressortir trois classes d'entreprises affectées différemment par le passage aux normes internationales. La première classe est caractérisée par un changement important avec une forte augmentation du goodwill liée au retraitement d'immobilisations incorporelles comme les parts de marché. Elle permet d'illustrer la spécificité de la réglementation française. La deuxième classe se caractérise par une stabilité s'expliquant par le poids prédominant du goodwill sous référentiel français. Enfin la troisième classe ne subit pas non plus de changement compte tenu de la présence de marques en normes françaises. Le phénomène d'inertie décrit par Nobes (2006) selon lequel les traitements comptables pré-IFRS pourraient perdurer sous IFRS est vérifié

Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France.

Cet article examine les effets de l'adoption obligatoire des IFRS sur les incorporels, dans le contexte français. Utilisant un échantillon de 83 entreprises issues du SBF 120, nous recherchons une typologie des pratiques comptables liées aux incorporels à la période de transition aux IFRS. Les résultats font ressortir trois classes d'entreprises affectées différemment par le passage aux normes internationales. La première classe est caractérisée par un changement important avec une forte augmentation du goodwill liée au retraitement d'immobilisations incorporelles comme les parts de marché. Elle permet d'illustrer la spécificité de la réglementation française. La deuxième classe se caractérise par une stabilité s'expliquant par le poids prédominant du goodwill sous référentiel français. Enfin la troisième classe ne subit pas non plus de changement compte tenu de la présence de marques en normes françaises. Le phénomène d'inertie décrit par Nobes (2006) selon lequel les traitements comptables pré-IFRS pourraient perdurer sous IFRS est vérifié.Analyse typologique, Goodwill, Incorporels, IFRS, transition.

Canine candidate genes for dilated cardiomyopathy: annotation of and polymorphic markers for 14 genes

BackgroundDilated cardiomyopathy is a myocardial disease occurring in humans and domestic animals and is characterized by dilatation of the left ventricle, reduced systolic function and increased sphericity of the left ventricle. Dilated cardiomyopathy has been observed in several, mostly large and giant, dog breeds, such as the Dobermann and the Great Dane. A number of genes have been identified, which are associated with dilated cardiomyopathy in the human, mouse and hamster. These genes mainly encode structural proteins of the cardiac myocyte.ResultsWe present the annotation of, and marker development for, 14 of these genes of the dog genome, i.e. alpha-cardiac actin, caveolin 1, cysteine-rich protein 3, desmin, lamin A/C, LIM-domain binding factor 3, myosin heavy polypeptide 7, phospholamban, sarcoglycan delta, titin cap, alpha-tropomyosin, troponin I, troponin T and vinculin. A total of 33 Single Nucleotide Polymorphisms were identified for these canine genes and 11 polymorphic microsatellite repeats were developed.ConclusionThe presented polymorphisms provide a tool to investigate the role of the corresponding genes in canine Dilated Cardiomyopathy by linkage analysis or association studies

A cross-national study on the antecedents of work–life balance from the fit and balance perspective

Drawing on the perceived work–family fit and balance perspective, this study investigates demands and resources as antecedents of work–life balance (WLB) across four countries (New Zealand, France, Italy and Spain), so as to provide empirical cross-national evidence. Using structural equation modelling analysis on a sample of 870 full time employees, we found that work demands, hours worked and family demands were negatively related to WLB, while job autonomy and supervisor support were positively related to WLB. We also found evidence that resources (job autonomy and supervisor support) moderated the relationships between demands and work–life balance, with high resources consistently buffering any detrimental influence of demands on WLB. Furthermore, our study identified additional predictors of WLB that were unique to some national contexts. For example, in France and Italy, overtime hours worked were negatively associated with WLB, while parental status was positively associated with WLB. Overall, the implications for theory and practice are discussed.Peer ReviewedPostprint (author's final draft

The Permian Geology, Physiography and Landscape Evolution of Northeastern Victoria

Northeast Victorian diamictites (tillites) and interstratified traction deposits (fluvioglacials), now mapped in detail and interpreted as glacial, contain: uni- and multidirectionally striated clasts; striated clasts with environmentally diagnostic shapes (wedges and bullets); and occasionally striated fossiliferous (Siluro-Devonian faunal assemblages) and non-fossiliferous erratics. The sequences represent proximal sedimentation associated with a wasting ice-front, south of the Wangaratta area. Associated with these sediments are seven pavement surfaces, recognised as glacial (one - a miniature roche moutonnee) and indicating ice-movement from south to north. Petrographic data show derivation of non-fossiliferous erratics from local and distant source terrains south of the study area. Palaeontological data show derivation of the exotic fossiliferous erratics from beyond the present southern margin of the Australian craton. Local preservation and general distribution of glacial deposits reflects original Permian topography rather than subsequent graben tectonics. There is no geological evidence for an Ovens Graben. The present landscape reflects tilt-block tectonics similar in structural pattern to that developed across the north of the state, and is in part at least a preserved Permian feature. The radiometric age of basalt in Glenrowan Gap (on the western side of the Ovens tilt-block) demonstrates the Gap's existence before 36 Ma. Glacials suggest a relict Permian ice-spill path to the NW

Decrease of deforestation in Protected Areas of Madagascar during the Covid-19 years

Deforestation poses a significant threat to global biodiversity and ecosystem services. This study focuses on estimating the deforestation within Protected Areas (PAs) in Madagascar over a 21-year period from 2001 to 2022. A novel methodology utilizing remote sensing data and specific thresholds of tree canopy density is employed to estimate annual deforestation rates and identify trends and patterns within PAs. The analysis reveals significant deforestation in the PA network over the last decade, particularly in 2014, 2017, 2018, and 2019. Notably, the lowest annual deforestation rates were estimated during the Covid-19 years of 2020 (0.66%), 2021 (0.62%), and the subsequent year in 2022 (0.67%) when considering the entire network of 103 PAs with natural forests from 2013 to 2022.   Résumé La déforestation constitue une menace importante pour la biodiversité mondiale et les services écosystémiques. Cette étude se concentre sur l'évaluation de l'efficacité des aires protégées (AP) pour lutter contre la déforestation à Madagascar sur une période de 21 ans, de 2001 à 2022. Une méthodologie novatrice utilisant des données de télédétection et des seuils spécifiques de densité du couvert arboré est employée pour estimer les taux annuels de déforestation et identifier les tendances et les modèles au sein des AP. Au cours de la dernière décennie, l'analyse révèle une déforestation significative dans le réseau des AP au cours de certaines années, notamment en 2014, 2017, 2018 et 2019. En revanche, il est intéressant de noter qu'entre 2013 et 2022, les taux annuels de déforestation les plus bas ont été estimés pendant les années de Covid-19 en 2020 (0,66 %), 2021 (0,62 %) et l'année suivante en 2022 (0,67 %) sur l’ensemble du réseau des 103 AP avec des forêts naturelles

Nitric oxide synthase 2A (NOS2A) polymorphisms are not associated with invasive pneumococcal disease

<p>Abstract</p> <p>Background</p> <p><it>Streptococcus pneumoniae </it>(pneumococcus) is responsible for over one million deaths per year, with young children, the elderly and immunocompromised individuals being most at risk. Approximately half of East African children have been reported to be asymptomatic carriers of pneumococcus with invasive infection occurring after the disruption of the respiratory membrane which is believed to be caused by the host immune response. Racial incidence of invasive pneumococcal disease (IPD) is higher in certain populations even after adjusting for environmental factors suggesting a genetic component to disease susceptibility. The nitric oxide synthase 2A (NOS2A) gene is responsible for the production of nitric oxide under pathological conditions including host defence against bacterial infection. Nitric oxide is a modulator of apoptotic and inflammatory cascades and endothelial permeability. We hypothesised that genetic variants within this gene may predispose to disease risk and survival.</p> <p>Methods</p> <p>A cohort of 299 children with IPD (221 meningitis, 41 pneumonia and 37 with bacteraemia) and 931 age matched controls from Malawi were used in this study. We investigated nine haplotype tagging single nucleotide polymorphisms within the NOS2A gene and compared the presence or absence of the minor alleles in cases and controls and survivors and non-survivors within the cases.</p> <p>Results</p> <p>We observed no significant associations between cases and controls or with survival in either all IPD cases or in the separate analysis of meningitis cases. A near significant association was obtained for the comparison of rs8078340 in cases and controls (p-value, 0.078). However, results were unadjusted for multiple testing.</p> <p>Conclusion</p> <p>Our results suggest that polymorphic variation within the NOS2A gene does not influence invasive pneumococcal disease susceptibility or survival.</p

Sedimentation record in the Konkan-Kerala Basin: implications for the evolution of the Western Ghats and the Western Indian passive margin

The Konkan and Kerala Basins constitute a major depocentre for sediment from the onshore hinterland of Western India and as such provide a valuable record of the timing and magnitude of Cenozoic denudation along the continental margin. This paper presents an analysis of sedimentation in the Konkan-Kerala Basin, coupledwith a mass balance study, and numerical modelling of flexural responses to onshore denudational unloading and o¡shore sediment loading in order to test competing conceptual models for the development of high-elevation passive margins. The Konkan-Kerala Basin contains an estimated 109,000 km&lt;sup&gt;3&lt;/sup&gt;; of Cenozoic clastic sediment, a volume difficult to reconcile with the denudation of a downwarped rift flank onshore, and more consistent with denudation of an elevated rift flank. We infer from modelling of the isostatic response of the lithosphere to sediment loading offshore and denudation onshore that flexure is an important component in the development of the Western Indian Margin.There is evidence for two major pulses in sedimentation: an early phase in the Palaeocene, and a second beginning in the Pliocene. The Palaeocene increase in sedimentation can be interpreted in terms of a denudational response to the rifting between India and the Seychelles, whereas the mechanism responsible for the Pliocene pulse is more enigmatic

Paleo-landscapes of the Northern Patagonian Massif, Argentina

Fil: Aguilera, Emilia Yolanda. Instituto de Geomorfología y Suelos (IGS). Facultad de Ciencias Naturales y Museo. Universidad Nacional de La Plata; ArgentinaFil: Rabassa, Jorge. Laboratorio de Geomorfología y Cuaternario. CADIC. Universidad Nacional de Tierra del Fuego; ArgentinaFil: Aragón, Eugenio. Centro de Investigaciones Geológicas (CIG). Facultad de Ciencias Naturales y Museo. Universidad Nacional de La Plata; Argentin