PERFORMANCE MANAGEMENT IN THE PUBLIC SECTOR:

Education supply in universities of most European countries has for the last ten years become a strategic matter. At present, French universities consider education supply as an investment. But they do not utilize all incentive mechanisms in order to drive their strategies. At the beginning of the year 2006, the public sector reform will tend to impose performance measurements of research and educational activities, in order to improve organizational efficiency. The aim of this reform in the French context is to provide driving elements to increase internal efficiency, social and economic impact of higher education system and to reinforce international attractiveness of public education institutions. The substitution of resources management by result management involves an agent's performance responsibility measurement. Evaluation becomes a central factor and is articulated with incentives system. The weakening of the property right system drives project bearers to maximize their utility instead of their incomes. In such a context, the understanding of individual strategies permits to understand constraints of management within universities, and to take into account the impact of stakeholders who take part in the value generation process. The major risk is to constraint the utility function of projects bearers by increasing their burden and their motivation. The result could be the limitation of the number of projects, and as well, the decreasing of university investments.performance, public sector, universities, efficiency, value generation

Etude de la variable fiscale comme facteur de contingence dans la reconnaissance des immobilisations incorporelles

En pratique, la rubrique "immobilisations incorporelles" pèse peu lourd dans le bilan des comptes sociaux des entreprises françaises. L'un des facteurs explicatifs peut être l'existence de liens théoriques entre la comptabilité et la fiscalité; cette existence conduit, en effet, à une pratique fiscalo-comptable des entreprises en matière de choix comptables ou d'amortissement du fonds de commerce. Cette influence de la variable fiscale sur le traitement comptable des éléments incorporels pose d'ailleurs problème dans le cadre du processus de normalisation internationale.éléments incorporels;comptabilité et fiscalité; entreprise et administration fiscale; choix comptables; comptabilité fiscalo-créative; amortissement; normes internationales

La profession comptable libérale française à la recherche de l'unité : tentatives et échecs au 20ème siècle

En matière de profession comptable libérale la France connaît une spécificité : l'existence de deux corps professionnels, l'un pour les experts-comptables, l'Ordre des Experts Comptables et Comptables Agréés puis Ordre des Experts Comptables, et l'autre pour les réviseurs légaux, la Compagnie Nationale des Commissaires aux Comptes, instituée auprès du Garde des Sceaux, ministre de la Justice. Le commissariat aux comptes, officiellement né par la loi de 1867, n'est devenu une profession qu'en 1969. Des explications ont été proposées à la persistance de la séparation entre les deux institutions après 1970 (Ramirez 2003), alors que, dans d'autres pays développés, cette séparation est inexistante1 et que les deux métiers d'expert-comptable et commissaire aux comptes sont exercés par la grande majorité des professionnels libéraux français (Bédard et al 2002)

La profession comptable libérale française à la recherche de l'unité : tentatives et échecs au 20ème siècle

En matière de profession comptable libérale la France connaît une spécificité : l'existence de deux corps professionnels, l'un pour les experts-comptables, l'Ordre des Experts Comptables et Comptables Agréés puis Ordre des Experts Comptables, et l'autre pour les réviseurs légaux, la Compagnie Nationale des Commissaires aux Comptes, instituée auprès du Garde des Sceaux, ministre de la Justice. Le commissariat aux comptes, officiellement né par la loi de 1867, n'est devenu une profession qu'en 1969. Des explications ont été proposées à la persistance de la séparation entre les deux institutions après 1970 (Ramirez 2003), alors que, dans d'autres pays développés, cette séparation est inexistante1 et que les deux métiers d'expert-comptable et commissaire aux comptes sont exercés par la grande majorité des professionnels libéraux français (Bédard et al 2002).Histoire, experts-comptables

PERFORMANCE MANAGEMENT IN THE PUBLIC SECTOR:: Development and implementation of process-oriented performance measurement system in French universities

18 pagesEducation supply in universities of most European countries has for the last ten years become a strategic matter. At present, French universities consider education supply as an investment. But they do not utilize all incentive mechanisms in order to drive their strategies. At the beginning of the year 2006, the public sector reform will tend to impose performance measurements of research and educational activities, in order to improve organizational efficiency. The aim of this reform in the French context is to provide driving elements to increase internal efficiency, social and economic impact of higher education system and to reinforce international attractiveness of public education institutions. The substitution of resources management by result management involves an agent's performance responsibility measurement. Evaluation becomes a central factor and is articulated with incentives system. The weakening of the property right system drives project bearers to maximize their utility instead of their incomes. In such a context, the understanding of individual strategies permits to understand constraints of management within universities, and to take into account the impact of stakeholders who take part in the value generation process. The major risk is to constraint the utility function of projects bearers by increasing their burden and their motivation. The result could be the limitation of the number of projects, and as well, the decreasing of university investments

La quête du tableau unique de la profession comptable libérale française : de l’entre-deux-guerres aux années 1990

La création et le maintien de deux corps professionnels distincts au sein de la profession comptable française constitue une originalité qu’il convient d’étudier au regard des nombreuses tentatives, qui ont toutes échoué, d’unification des institutions autour d’un tableau unique. Cette étude atteste du rôle essentiel mais contesté de certains experts-comptables, au sein de l’Ordre national, en vue d’une fusion ou tout au moins d’une mutualisation/fédération.The genesis and the survival of two distinct professional bodies in France have not been subject to comprehensive historical investigation. This paper proposes a closer inspection of the attempts to form a single accountancy profession and thus to unify the representative bodies around one licensure. The study shows the essential role of the French experts-comptables by means of the Ordre. The most successful proposals dealt with joint structures limited to operating aspects

La quête du tableau unique de la profession comptable libérale française : de l’entre-deux-guerres aux années 1990

La création et le maintien de deux corps professionnels distincts au sein de la profession comptable française constitue une originalité qu’il convient d’étudier au regard des nombreuses tentatives, qui ont toutes échoué, d’unification des institutions autour d’un tableau unique. Cette étude atteste du rôle essentiel mais contesté de certains experts-comptables, au sein de l’Ordre national, en vue d’une fusion ou tout au moins d’une mutualisation/fédération.The genesis and the survival of two distinct professional bodies in France have not been subject to comprehensive historical investigation. This paper proposes a closer inspection of the attempts to form a single accountancy profession and thus to unify the representative bodies around one licensure. The study shows the essential role of the French experts-comptables by means of the Ordre. The most successful proposals dealt with joint structures limited to operating aspects

Novel relationships among DNA methylation, histone modifications and gene expression in Ascobulus

By studying Ascobolus strains methylated in various portions of the native met2 gene or of the hph transgene, we generalized our previous observation that methylation of the downstream portion of a gene promotes its stable silencing and triggers the production of truncated transcripts which rarely extend through the methylated region. In contrast, methylation of the promoter region does not promote efficient gene silencing. The chromatin state of met2 methylated strains was investigated after partial micrococcal nuclease (MNase) digestion. We show that MNase sensitive sites present along the unmethylated regions are no longer observed along the methylated ones. These chromatin changes are not due to the absence of transcription. They are associated, in both met2 and hph, with modifications of core histones corresponding, on the N terminus of histone H3, to an increase of dimethylation of lysine 9 and a decrease of dimethylation of lysine 4. Contrary to other organisms, these changes are independent of the transcriptional state of the genes, and furthermore, no decrease in acetylation of histone H4 is observed in silenced genes

Novel Insights into the Bovine Polled Phenotype and Horn Ontogenesis in Bovidae

Despite massive research efforts, the molecular etiology of bovine polledness and the developmental pathways involved in horn ontogenesis are still poorly understood. In a recent article, we provided evidence for the existence of at least two different alleles at the Polled locus and identified candidate mutations for each of them. None of these mutations was located in known coding or regulatory regions, thus adding to the complexity of understanding the molecular basis of polledness. We confirm previous results here and exhaustively identify the causative mutation for the Celtic allele (PC) and four candidate mutations for the Friesian allele (PF). We describe a previously unreported eyelash-and-eyelid phenotype associated with regular polledness, and present unique histological and gene expression data on bovine horn bud differentiation in fetuses affected by three different horn defect syndromes, as well as in wild-type controls. We propose the ectopic expression of a lincRNA in PC/p horn buds as a probable cause of horn bud agenesis. In addition, we provide evidence for an involvement of OLIG2, FOXL2 and RXFP2 in horn bud differentiation, and draw a first link between bovine, ovine and caprine Polled loci. Our results represent a first and important step in understanding the genetic pathways and key process involved in horn bud differentiation in Bovidae