The distribution of value-added in France, 1949-2007

Publication by INSEE of very long time series of national accounts makes it possible to have a look on the distribution of value-added and its evolution in France for nearly sixty years. Apart from updating the conclusions, this article studies to which extent conceptual and methodological innovations introduced by successive bases may have an impact on the measurement of the distribution of value-added. It also clarifies the hypotheses made to compare the preceding bases and to publish data in a unique base. A second part is devoted to the economic interpretation of the evolution of the distribution of value-added within non-financial corporations. This is a theoretical study without econometrical estimations. It describes which effects should be taken into account in such estimations and reviews the conclusions of different empirical studies made on the distribution of value-added.National income accounting, factor income, income distribution, labour share, capital-labour ratio

The Distribution of Value-Added in France, 1949-2008: Methodological Aspects

The publication by INSEE of very long time series of national accounts makes it possible to have a look on the distribution of value-added and its evolution in France for nearly sixty years. Apart from updating the conclusions, the first part of this article studies to which extent conceptual and methodological innovations introduced by successive bases of national accounts may have an impact on the measurement of the distribution of value-added. In a second part, we revisit the theoretical determinants of the distribution of value-added, notably the influence of real interest rates. From an econometric point of view, this influence could be better understood (1) by distinguishing between the short-term and long-term effects of the cost of capital, as well as of the labour cost, on the distribution of value-added, and (2) by simultaneously analysing the distribution of value-added and the capital-labour substitution.National Income Accounting, Factor Income, Income Distribution, Labour Share, Capital Labour Ratio

Caractérisation biomécanique des différents mécanismes impliqués dans l'instabilité chronique de la cheville

Chronic Ankle Instability (CAI) is a possible functional complication consecutive to a lateral ankle sprain and is defined by a feeling of ankle “giving way”, subjectively described, which corresponds to a flinch of this joint during its loading. In order to improve CAI characterization, it is important to submit objectives measures.The objective of this work is to globally assess the different mechanisms involved in CAI, during several functional tasks. A comparison between asymptomatic subjects and subjects with CAI is made about functional abilities.Results highlight several characteristic mechanisms that attest of an increase of ankle sprain and lateral instabilities risks. These mechanisms affect postural control of people complaining CAI, and result in an alteration of proprioceptive system, useful in movement and positioning regulation of body segments, and an alteration of muscular system, which generates force and stabilizes the ankle joint. Central adaptations illustrating a protective strategy against prospective traumatic movements are also suggested by the results.Tests used in this work can provide objective information about CAI to the therapists. Efficiency of these tests to characterize CAI is demonstrated, but they could also be used as an initial or final diagnostic during a rehabilitation program. Indeed, these new information can complete the patient historic and could adduce an objective regard to the characterization of a pathology initially described subjectively by the patient.L’Instabilité Chronique de la Cheville (ICC) est une possible complication fonctionnelle consécutive à une entorse collatérale latérale et est définie par une sensation de « giving way » décrite subjectivement, qui correspond au dérobement de la cheville pendant sa mise en charge. Afin de mieux caractériser l’ICC, il est important de pouvoir proposer des mesures objectives. Ce travail a pour objectif d’évaluer de manière globale, au cours de diverses tâches, les différents mécanismes impliqués dans l’ICC, et ce, en comparant la motricité de sujets asymptomatiques et de personnes souffrant de cette pathologie.Les résultats de ce travail mettent en évidence plusieurs mécanismes caractéristiques qui témoignent d’une augmentation du risque d’entorses et d’instabilités latérales. Ces mécanismes affectent le contrôle postural des personnes se plaignant d’une ICC et résultent d’une altération du système proprioceptif, utile dans la régulation des mouvements et des positions des différents segments, ainsi que du système musculaire, générateur de force et stabilisateur de la cheville. Des adaptations centrales illustrant une stratégie visant à protéger la cheville des contraintes éventuellement traumatiques sont également suggérées par les résultats.Les tests mis en place dans ce travail peuvent fournir aux thérapeutes des informations objectives sur l’ICC. L’efficacité de ces tests pour caractériser cette pathologie a été démontrée, mais ceux-ci pourraient également être utilisés comme diagnostic initial et final lors d’une prise en charge rééducative. Ces nouvelles informations pourront effectivement compléter celles concernant l’historique du patient et permettraient ainsi d’apporter une dimension objective à la caractérisation d’une pathologie initialement décrite subjectivement

Sharing the fruits of growth from 1950 to 2008: A surplus-accounting approach

In this paper, we apply the surplus accounting methodology to analyze the distribution of the fruits of growth between production factors over the period 1950-2008. Three production factors are distinguished: paid employment, self-employment and capital. The surplus distributed to capital is nil on average. The employees received a surplus linked to the evolution of total factor productivity, which experienced a slowdown in the 1980s Since 2007, the distributed surplus has sharply dropped, due to an increase in external deduction. The evolution of the surplus is, then, confronted to value-added distribution, by focusing on the capital-labour substitution in the 1980s. The standard framework of surplus accounting is, finally, extended by taking the Welfare System and its financing into account. Indeed, even if the Welfare System is mostly financed by social contributions paid by production factors, social benefits are also distributed to agents who are not involved in the production process, namely the pensioners, the unemployed, and the non-working population. We find that the surplus distributed to employees is lower when social contributions are taken into account. In the meantime, a half-percentage point of the value-added growth rate is assigned each year to the financing of the old-age insurance, whose main part however (0.4 point) accrues tothe growing number of new pensioners. Nevertheless, the incomes after social benefits allocated to the employed, the unemployed, and pensioners grow at a similar pace.Surplus Accounting, Value-Added Distribution, Welfare System, Pensioners

The (in)correctness of financial reports in the ESEF format of selected Polish listed companies

Purpose: The purpose of this article is to determine whether Polish stock exchange issuers have correctly fulfilled the obligation to use XBRL tags in consolidated financial statements prepared in accordance with the new European Union requirement, i.e. in the European Single Electronic Format (ESEF).Methodology/approach: The research method used was a detailed analysis of XBRL tags used by ten randomly selected entities listed on the Warsaw Stock Exchange in their first annual reports prepared in the ESEF format.Findings: Issuers preparing financial statements using XBRL labels made various substantive errors in their selection, in particular, by using an inappropriate tag or creating an unnecessary extension. All identified errors violated the tagging rules con-tained in EC Delegated Regulation 2019/815 (ESEF Regulation). Based on the results, a classification (taxonomy) of substantive errors that may occur in financial statements tagged with XBRL tags from the ESMA ESEF taxonomy is proposed.Practical implications: the article may be useful both for issuers preparing financial statements using XBRL tags and for statutory auditors who are required to verify the correctness of the tags used as part of their audit obligation.Research limitations: A relatively small research group (10 companies) was used.Originality/value: This article is the first Polish-language study on errors in XBRL tags, which results from the novelty of the subject matter. In addition, due to significant differences in regulations regarding the use of XBRL between the EU and other jurisdictions (especially the US), some errors identified during the study have not yet been described in the literature; hence their proposed categorization may be a significant contribution to the literature

The insufficiency of circulating miRNA and DNA as diagnostic tools or as biomarkers of treatment efficacy for Onchocerca volvulu

Skin snip evaluation for onchocerciasis has insufficient sensitivity when skin microfilarial (mf) densities are low, such as following ivermectin treatment. Mf density is suitable for assessing microfilaricidal efficacy but only serves as an indirect indicator of macrofilaricidal activity. We assessed circulating nucleic acids from Onchocerca volvulus as an alternative to skin snips. We screened a plasma sample set of infected individuals followed up at four, 12 and 21 months after microfilaricidal (ivermectin, n = four), macrofilaricidal (doxycycline, n = nine), or combination treatment (n = five). Two parasite-derived miRNAs, cel-miR-71-5p and bma-lin-4, and O-150 repeat DNA were assessed. Highly abundant DNA repeat families identified in the O. volvulus genome were also evaluated. miRNAs were detected in two of 72 plasma samples (2.8%) and two of 47 samples (4.3%) with microfilaridermia using RT-qPCR. O-150 DNA was detected in eight (44.4%) baseline samples by qPCR and the number of positives declined post-treatment. One doxycycline-treated individual remained O-150 positive. However, only 11 (23.4%) samples with microfilaridermia were qPCR-positive. Analysis by qPCR showed novel DNA repeat families were comparatively less abundant than the O-150 repeat. Circulating parasite-derived nucleic acids are therefore insufficient as diagnostic tools or as biomarkers of treatment efficacy for O. volvulus

Wolbachia endosymbionts induce neutrophil extracellular trap formation in human onchocerciasis

The endosymbiotic bacteria, Wolbachia, induce neutrophilic responses to the human helminth pathogen Onchocerca volvulus. The formation of Neutrophil Extracellular Traps (NETs), has been implicated in anti-microbial defence, but has not been identified in human helminth infection. Here, we demonstrate NETs formation in human onchocerciasis. Extracellular NETs and neutrophils were visualised around O. volvulus in nodules excised from untreated patients but not in nodules from patients treated with the anti-Wolbachia drug, doxycycline. Whole Wolbachia or microspheres coated with a synthetic Wolbachia lipopeptide (WoLP) of the major nematode Wolbachia TLR2/6 ligand, peptidoglycan associated lipoprotein, induced NETosis in human neutrophils in vitro. TLR6 dependency of Wolbachia and WoLP NETosis was demonstrated using purified neutrophils from TLR6 deficient mice. Thus, we demonstrate for the first time that NETosis occurs during natural human helminth infection and demonstrate a mechanism of NETosis induction via Wolbachia endobacteria and direct ligation of Wolbachia lipoprotein by neutrophil TLR2/6

Eosinophil-Mediated Immune Control of Adult Filarial Nematode Infection Can Proceed in the Absence of IL-4 Receptor Signaling

Helminth infections are accompanied by eosinophilia in parasitized tissues. Eosinophils are effectors of immunity to tissue helminths. We previously reported that in the context of experimental filarial nematode infection, optimum tissue eosinophil recruitment was coordinated by local macrophage populations following IL-4R–dependent in situ proliferation and alternative activation. However, in the current study, we identify that control of chronic adult filarial worm infection is evident in IL-4Ra–deficient (IL-4Ra2/2) mice, whereby the majority of infections do not achieve patency. An associated residual eosinophilia was apparent in infected IL-4Ra2/2 mice. By treating IL-4Ra2/2 mice serially with anti-CCR3 Ab or introducing a compound deficiency in CCR3 within IL-4Ra2/2 mice, residual eosinophilia was ablated, and susceptibility to chronic adult Brugia malayi infection was established, promoting a functional role for CCR3-dependent eosinophil influx in immune control in the absence of IL-4/IL13–dependent immune mechanisms. We investigated additional cytokine signals involved in residual eosinophilia in the absence IL-4Ra signaling and defined that IL-4Ra2/2/IL-52/2 double-knockout mice displayed significant eosinophil deficiency compared with IL-4Ra2/2 mice and were susceptible to chronic fecund adult filarial infections. Contrastingly, there was no evidence that either IL-4R–dependent or IL-4R–independent/CCR3/IL-5–dependent immunity influenced B. malayi microfilarial loads in the blood. Our data demonstrate multiplicity of Th2-cytokine control of eosinophil tissue recruitment during chronic filarial infection and that IL-4R–independent/IL-5– and CCR3-dependent pathways are sufficient to control filarial adult infection via an eosinophil-dependent effector response prior to patency

Time and concentration dependency of MacroGard® induced apoptosis

In previous studies an effect of β-glucan on apoptosis in fish was noted and in this investigation we determine the time and concentration dependency of this effect. Primary cell cultures of pronephric carp cells were incubated for 6, 24, 48 h with various concentrations ranging from 0 to 1000 μg/ml of MacroGard® β-glucan. Apoptosis was monitored via acridine orange staining. Results indicate a clear effect of time and concentration on the induction of apoptosis in vitro, with only concentration ≥500 μg/ml causing significantly higher percentages of apoptotic cells. Apoptosis was detected after 6 h. This concentration dependent effect has to be considered when studying apoptosis in relation to immunostimulation

Diminution de l'impact de la buée sur les propriétés optiques de surfaces transparentes par texturation de surface (S14)

La buée est un ensemble de gouttelettes d'eau qui se forment à la surface des objets. La formation de buée peut être problématique. Cela est, par exemple, le cas sur des surfaces transparentes où la présence de buée altère les propriétés de transmission de la lumière. Pour limiter la formation de buée, deux approches peuvent être envisagées : soit en limitant la présence d'eau sur les surfaces (traitement pour des surfaces hydrophobes), soit en étalant les gouttelettes pour créer un film d'eau uniforme de faible épaisseur (traitement pour des surfaces hydrophiles). Actuellement, les techniques industrielles utilisent surtout l'approche hydrophile en essayant de former des films d'eau. Cette approche hydrophile est obtenue par revêtement chimique des surfaces. L'inconvénient majeur de cette approche est double : tout d'abord il ne s'agit pas d'une stratégie pérenne. Avec le temps, les molécules se détachent de la surface ou perdent leur fonction. Ensuite, les traitements chimiques utilisés ne sont pas respectueux de l'environnement. Notre approche consiste à proposer un traitement physique de surface, par texturation topographique. Ce traitement anti-buée devra évidemment respecter les contraintes optiques imposées par les fonctions des surfaces. Afin d'étudier l'approche choisie, nous avons mis en place un dispositif de génération, de contrôle et de caractérisation de buée