Capital budgeting practices in compagnies with activity abroad : the evolution of the use of tools through time

This paper, constructed as pedagogical notes, serves two complementary targets. On the one hand, it belongs to the initial part of a global applied research that should bring new arguments to the recurrent results obtained by previous studies, i.e. the observation that almost invariably, American corporations, multinationals and large companies have been found to have more sophisticated and advanced approaches to project evaluation than non-US, small-sized and country-focused (as opposed to international) ones.1 On the other hand, the authors are concerned about the current disparity of academic opinion on the evolution of decision tools for project evaluation. Some scholars believe in an increasing sophistication and others don't. Therefore, such a paper should be considered as an invitation to keep up with the latest academic theory and tools used by organisations to evaluate projects. Material that is taught to our readers today will surely be complemented through the decades to come, just as it was in the past. An original chronological approach has been chosen in order to emphasize this last point.

Les justifications historiques pour l’existence d’une norme propre à l’activité d’extraction

Depuis plus d’un siècle, un débat épineux sur la définition et le contenu d’une norme comptable propre à l’activité d’extraction se poursuit. Dans les pays producteurs de minerais, l’activité d’extraction soulève rapidement des problématiques sociétales liées au droit de propriété. Les pratiques comptables y sont mobilisées comme moyen de résolution des problématiques d’incertitude, d’agence ou d’exubérance des marchés financiers ou encore lorsque les questions d’approvisionnement en ressourc..

Les justifications historiques pour l’existence d’une norme propre à l’activité d’extraction

Depuis plus d’un siècle, un débat épineux sur la définition et le contenu d’une norme comptable propre à l’activité d’extraction se poursuit. Dans les pays producteurs de minerais, l’activité d’extraction soulève rapidement des problématiques sociétales liées au droit de propriété. Les pratiques comptables y sont mobilisées comme moyen de résolution des problématiques d’incertitude, d’agence ou d’exubérance des marchés financiers ou encore lorsque les questions d’approvisionnement en ressourc..

How asbestos drives the tissue towards tumors: YAP activation, macrophage and mesothelial precursor recruitment, RNA editing, and somatic mutations

Chronic exposure to intraperitoneal asbestos triggered a marked response in the mesothelium well before tumor development. Macrophages, mesothelial precursor cells, cytokines, and growth factors accumulated in the peritoneal lavage. Transcriptome profiling revealed YAP/TAZ activation in inflamed mesothelium with further activation in tumors, paralleled by increased levels of cells with nuclear YAP/TAZ. Arg1 was one of the highest upregulated genes in inflamed tissue and tumor. Inflamed tissue showed increased levels of single-nucleotide variations, with an RNA-editing signature, which were even higher in the tumor samples. Subcutaneous injection of asbestos-treated, but tumor-free mice with syngeneic mesothelioma tumor cells resulted in a significantly higher incidence of tumor growth when compared to naïve mice supporting the role of the environment in tumor progression

The neutron and its role in cosmology and particle physics

Experiments with cold and ultracold neutrons have reached a level of precision such that problems far beyond the scale of the present Standard Model of particle physics become accessible to experimental investigation. Due to the close links between particle physics and cosmology, these studies also permit a deep look into the very first instances of our universe. First addressed in this article, both in theory and experiment, is the problem of baryogenesis ... The question how baryogenesis could have happened is open to experimental tests, and it turns out that this problem can be curbed by the very stringent limits on an electric dipole moment of the neutron, a quantity that also has deep implications for particle physics. Then we discuss the recent spectacular observation of neutron quantization in the earth's gravitational field and of resonance transitions between such gravitational energy states. These measurements, together with new evaluations of neutron scattering data, set new constraints on deviations from Newton's gravitational law at the picometer scale. Such deviations are predicted in modern theories with extra-dimensions that propose unification of the Planck scale with the scale of the Standard Model ... Another main topic is the weak-interaction parameters in various fields of physics and astrophysics that must all be derived from measured neutron decay data. Up to now, about 10 different neutron decay observables have been measured, much more than needed in the electroweak Standard Model. This allows various precise tests for new physics beyond the Standard Model, competing with or surpassing similar tests at high-energy. The review ends with a discussion of neutron and nuclear data required in the synthesis of the elements during the "first three minutes" and later on in stellar nucleosynthesis.Comment: 91 pages, 30 figures, accepted by Reviews of Modern Physic

L’institutionnalisation des pratiques comme vecteur de diffusion des innovations pétrolières: le cas des normes comptables et leur rôle palliatif en matière de risque

International audienc

Gestion de la production des ressources naturelles et risque de perte de contrôle: le cas du secteur pétrolier

International audienc