Améliorer l’information financière en IFRS Politique comptable et communication financière

Les normes IFRS ont été créées pour donner un cadre légal stricte aux entreprises cotées et éviter les dérives. Mais toute norme a ses limites... Il existe ainsi des options dans les normes IFRS et dans les estimations faites, par l\u27entreprise, de l\u27évaluation de son actif et son passif. Ces possibilités légales permettant de présenter, de manière différente, l\u27information comptable dans les états financiers consolidés. En fonction d\u27objectifs tels que l\u27augmentation des fonds propres ou de la performance opérationnelle, la diminution de l\u27endettement, l\u27amélioration des liquidités, l\u27entreprise peut réaliser des opérations d\u27ingénierie comptable. Cet ouvrage regroupe tous les leviers comptables liés aux options de présentation des comptes. Pour les préparateurs de compte, il permet d\u27appréhender les choix comptables adaptés à chacune des transactions ; pour les lecteurs de compte, il facilite la compréhension de l\u27information financière globale et les analyses comparatives sectorielles

Unveiling fast field oscillations through comodulation

Phase-amplitude coupling analysis shows that theta phase modulates oscillatory activity not only within the traditional gamma band (30–100 Hz) but also at faster frequencies, called high-frequency oscillations (HFOs; 120–160 Hz). To date, however, theta-associated HFOs have been reported by only a small number of laboratories. Here we characterized coupling patterns during active waking (aWk) and rapid eye movement (REM) sleep in local field potentials (LFPs) from the parietal cortex and hippocampus of rats, focusing on how theta-associated HFOs can be detected. We found that electrode geometry and impedance only mildly influence HFO detection, whereas recording location and behavioral state are main factors. HFOs were most prominent in parietal cortex and during REM sleep, although they could also be detected in stratum oriens-alveus and during aWK. The underreporting of HFOs may thus be a result of higher prevalence of recordings from the pyramidal cell layer. However, at this layer, spike-leaked HFOs (SLHFOs) dominate, which represent spike contamination of the LFP and not genuine oscillations. In contrast to HFOs, high-gamma (HG; 60–100 Hz) coupled to theta below the pyramidal cell layer; theta–HG coupling increased during REM sleep. Theta also weakly modulated low-gamma (LG; 30–60 Hz) amplitude, mainly in the parietal cortex; theta–LG coupling did not vary between aWK and REM sleep. HG and HFOs were maximal near the theta peak, parietal LG at the ascending phase, hippocampal LG at the descending phase, and SLHFOs at the trough. Our results unveil four types of fast LFP activity coupled to theta and outline how to detect theta-associated HFOs

Response of sea bream to handling

Understanding how gilthead sea bream, Sparus aurata L., an important Mediterranean Sea species for aquaculture, respond physiologically to stressors commonly encountered in intensive rearing is important for eiective production, as managing for stress is a major factor in maintaining healthy ¢sh stocks. Our objective was to determine whether holding juvenile gilthead sea bream at a high density (HD), as a chronic stressor, would aiect their physiological responses to a subsequent acute handling stressor. After acclimation at a low density (LD) of 6k g m 3 in 200-L circular tanks containing 33^ 36 g L 1 recirculating seawater at 191C under a normal photoperiod, juvenile 37-g gilthead sea bream were con¢ned for 14 days at a HD of 26 kg m 3 an

The motion of two masses coupled to a massive spring

We discuss the classical motion of a spring of arbitrary mass coupled to two arbitrary massive blocks attached at its ends. A general approach to the problem is presented and some general results are obtained. Examples for which a simple elastic function can be inferred are discussed and the normal modes and normal frequencies obtained. An approximation procedure to the evaluation of the normel frequencies in the case of uniform elastic function and mass density is also discussed.Comment: Standard Latex file plus three eps figure

Multifactoriality in Psychiatric Disorders: A Computational Study of Schizophrenia

The search for biological causes of mental disorders has up to now met with limited success, leading to growing dissatisfaction with diagnostic classifications. However, it is questionable whether most clinical syndromes should be expected to correspond to specific microscale brain alterations, as multiple low-level causes could lead to similar symptoms in different individuals. In order to evaluate the potential multifactoriality of alterations related to psychiatric illness, we performed a parametric exploration of published computational models of schizophrenia. By varying multiple parameters simultaneously, such as receptor conductances, connectivity patterns, and background excitation, we generated 5625 different versions of an attractor-based network model of schizophrenia symptoms. Among networks presenting activity within valid ranges, 154 parameter combinations out of 3002 (5.1%) presented a phenotype reminiscent of schizophrenia symptoms as defined in the original publication. We repeated this analysis in a model of schizophrenia-related deficits in spatial working memory, building 3125 different networks, and found that 41 (4.9%) out of 834 networks with valid activity presented schizophrenia-like alterations. In isolation, none of the parameters in either model showed adequate sensitivity or specificity to identify schizophrenia-like networks. Thus, in computational models of schizophrenia, even simple network phenotypes related to the disorder can be produced by a myriad of causes at the molecular and circuit levels. This suggests that unified explanations for either the full syndrome or its behavioral and network endophenotypes are unlikely to be expected at the genetic and molecular levels

The determination of the apsidal angles and Bertrand's theorem

We derive an expression for the determination of the apsidal angles that holds good for arbitrary central potentials. Then we discuss under what conditions the apsidal angles remain independent of the mechanical energy and angular momentum in the central force problem. As a consequence, an alternative and non-perturbative proof of Bertrand's theorem is obtained.Comment: Latex file, one figure; submitted for publicatio

Thermodynamics of Abelian Gauge Fields in Real Hyperbolic Spaces

We work with $N-$dimensional compact real hyperbolic space $X_{\Gamma}$ with universal covering $M$ and fundamental group $\Gamma$. Therefore, $M$ is the symmetric space $G/K$, where $G=SO_1(N,1)$ and $K=SO(N)$ is a maximal compact subgroup of $G$. We regard $\Gamma$ as a discrete subgroup of $G$ acting isometrically on $M$, and we take $X_{\Gamma}$ to be the quotient space by that action: $X_{\Gamma}=\Gamma\backslash M = \Gamma\backslash G/K$. The natural Riemannian structure on $M$ (therefore on $X$) induced by the Killing form of $G$ gives rise to a connection $p-$form Laplacian ${\frak L}_p$ on the quotient vector bundle (associated with an irreducible representation of K). We study gauge theories based on abelian $p-$forms on the real compact hyperbolic manifold $X_{\Gamma}$. The spectral zeta function related to the operator ${\frak L}_p$, considering only the co-exact part of the $p-$forms and corresponding to the physical degrees of freedom, can be represented by the inverse Mellin transform of the heat kernel. The explicit thermodynamic fuctions related to skew-symmetric tensor fields are obtained by using the zeta-function regularization and the trace tensor kernel formula (which includes the identity and hyperbolic orbital integrals). Thermodynamic quantities in the high and low temperature expansions are calculated and new entropy/energy ratios established.Comment: Six pages, Revtex4 style, no figures; small typo correcte

Multiscale modelling for fusion and fission materials: the M4F project

The M4F project brings together the fusion and fission materials communities working on the prediction of radiation damage production and evolution and their effects on the mechanical behaviour of irradiated ferritic/martensitic (F/M) steels. It is a multidisciplinary project in which several different experimental and computational materials science tools are integrated to understand and model the complex phenomena associated with the formation and evolution of irradiation induced defects and their effects on the macroscopic behaviour of the target materials. In particular the project focuses on two specific aspects: (1) To develop physical understanding and predictive models of the origin and consequences of localised deformation under irradiation in F/M steels; (2) To develop good practices and possibly advance towards the definition of protocols for the use of ion irradiation as a tool to evaluate radiation effects on materials. Nineteen modelling codes across different scales are being used and developed and an experimental validation programme based on the examination of materials irradiated with neutrons and ions is being carried out. The project enters now its 4th year and is close to delivering high-quality results. This paper overviews the work performed so far within the project, highlighting its impact for fission and fusion materials science.Peer ReviewedL. Malerba a,*, M.J. Caturla b, E. Gaganidze c, C. Kaden d, M.J. Konstantinovi´c e, P. Olsson f, C. Robertson g, D. Rodney h, A.M. Ruiz-Moreno i, M. Serrano a, J. Aktaa c, N. Anento j, S. Austin i, A. Bakaev e, J.P. Balbuena b, F. Bergner d, F. Boioli k, M. Boleininger l, G. Bonny e, N. Castin e, J.B. J. Chapman l, P. Chekhonin d, M. Clozel m, B. Devincre k, L. Dupuy g, G. Diego a, S.L. Dudarev l, C.-C. Fu g, R. Gatti k, L. G´el´ebart g, B. G´omez-Ferrer n, D. Gonçalves g, C. Guerrero a, P.M. Gueye n, P. H¨ahner i, S.P. Hannula o, Q. Hayat p, M. Hern´andez-Mayoral a, J. Jagielski m, N. Jennett p, F. Jim´enez a, G. Kapoor d, A. Kraych h, T. Khvan e,q, L. Kurpaska m, A. Kuronen r, N. Kvashin j, O. Libera s, P.-W. Ma l, T. Manninen o, M.-C. Marinica g, S. Merino a, E. Meslin g, F. Mompiou t, F. Mota a, H. Namburi s, C.J. Ortiz a, C. Pareige n, M. Prester u, R.R. Rajakrishnan t, M. Sauzay g, A. Serra j, I. Simonovski i, F. Soisson g, P. Sp¨atig v, D. Tanguy h, D. Terentyev e, M. Trebala o, M. Trochet g, A. Ulbricht d, M.Vallet g, K. Vogel d, T. Yalcinkaya w, J. Zhao r a Centro de Investigaciones Energ´eticas, Medioambientales y Tecnol´ogicas (CIEMAT), Madrid, Spain b Universidad de Alicante, San Vicente del Raspeig, Spain c Karlsruher Institut für Technologie (KIT), Karlsruhe, Germany d Helmholtz-Zentrum Dresden-Rossendorf Ev (HZDR), Rossendorf, Germany e Studiecentrum voor Kernenergie / Centre d’´Etude de l’´Energie Nucl´eaire (SCK CEN), Mol, Belgium f KTH Royal Institute of Technology, Stockholm, Sweden g Universit´e Paris-Saclay, Commissariat `a l’´Energie Atomique et aux ´Energies Alternatives (CEA), Gif-sur-Yvette, France h Institut Lumi`ere Mati`ere (ILM), Centre National de la Recherche Scientifique, Lyon, France i Joint Research Centre (JRC)- European Commission, Petten, the Netherlands j Universitat Polit`ecnica de Catalunya, Barcelona, Spain k Laboratoire d’Etude des Microstructures (LEM), Centre National de la Recherche Scientifique, Chˆatillon, France l United Kingdom Atomic Energy Authority (UKAEA), Culham, UK m Narodowe Centrum Badan Jadrowych (NCBJ), Swierk, Poland n Normandie Univ, UNIROUEN, INSA Rouen, CNRS, Groupe de Physique des Mat´eriaux, 76000 Rouen, France o Aalto University, Espoo, Finland p Coventry University, UK q Universit´e de Li`ege, Belgium r Helsingin Yliopisto, Helsinki, Finland s Centrum Vyzkumu ˇReˇz S.R.O. (CVR), ˇReˇz, Czech Republic t Centre pour l’´Elaboration Elaboration de Mat´eriaux et pour l’´Etude des Structures (CEMES), Centre National de la Recherche Scientifique, Toulouse, France u Institut za Fiziku, Zagreb, Croatia v Paul Scherrer Institut (PSI), Villingen, Switzerland w Middle East Technical University (METU), Ankara, TurkeyPostprint (published version

Changes in membrane fluidity of gilthead seabream Sparus auratus L., 1758 hepatocytes subjected to falling temperatures

We present a study on membrane fluidity dynamics in hepatocytes of gilthead seabream Sparus auratus L., 1758 when exposed to thermal variations. A group of 15 specimens was acclimated to a control physiological temperature (17 ºC) during one week; the fish were then subjected to diminishing temperatures during the following week, reaching 7.5 ºC, and a subgroup was maintained for two weeks, reaching a final temperature of 6 ºC. The temperature drop resulted in an anisotropy change from 0.2205 (r) under control conditions to 0.164 (r) at 7.5 ºC, after one week. No significant differences between this group and the fish later kept at lower temperatures, reaching 6 ºC, were observed after one week; this can be interpreted as a thermal adaptation of the membranes to colder conditions. The adaptive fluidity changes at temperatures of 17, 7.5, and 6 ºC were coin-cident with the observed lessening of Na⁺/K⁺-ATP-ase enzymatic activity as temperatures fell. Therefore, it is possible that after a decrease in water temperature, common in farmed fish under winter conditions, membrane fluidity changes could be correlated with decreasing enzymatic activity in membrane ATP-ases, as an adaptive strategy.Con el fin de estudiar la influencia de la temperatura en la dinámica de la fluidez de las membranas de hepatocitos en dorada Sparus auratus L., 1758, se aclimataron 15 ejemplares a 17 ºC, como temperatura fisiológica de control, durante una semana. Tras la extracción de una muestra, el grupo fue sometido a descenso térmico hasta alcanzar, en una semana, los 7,5 ºC, y se muestrearon de nuevo. Los ejemplares restantes fueron enfriados durante una semana más hasta alcanzar los 6 ºC. La disminución de la temperatura produjo un cambio de anisotropía, que varió de 0,2205 (r) en las condiciones de control, a 0,164 (r) con el descenso a 7,5 ºC de la primera semana, y no se apreciaron diferencias significativas entre este último grupo y los peces mantenidos a bajas temperaturas hasta llegar, otra semana después, a 6 ºC, revelando que las membranas sufrieron una adaptación al descenso térmico. El cambio de fluidez de las membranas adaptadas a las distintas temperaturas (17, 7,5 y 6 ºC) concuerda con los datos obtenidos para la enzima de membrana Na+/K+/-ATP-asa, cuya actividad enzimática también disminuye con el descenso térmico. Por tanto, es verosímil que, después de una disminución brusca de la temperatura del agua, como suele ocurrir en invierno con las condiciones de cultivo de peces, los cambios de la fluidez de la membrana se vean acompañados por una disminución de los valores de la actividad enzimática de las ATP-asas de membrana como resultado de la adaptación a la nueva temperatura.Instituto Español de Oceanografí