11 research outputs found

    La contribution des mesures fiscales √† accroitre la performance des entreprises marocaines : √Čtude exploratoire

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    The world is currently facing a health crisis with unprecedented economic and social implications. Morocco, like other countries, has been strongly affected by the consequences of this crisis, putting to the test both the capacity of its health system to respond to a high demand for care and the resilience of its economy to absorb the repercussions of this unprecedented crisis. This article aims to explore the fiscal management practices that have been implemented by the public administration to promote the performance of distressed companies. To this end, an exploratory qualitative study is conducted with three operators. The data collection method adopted is the semi-structured interview and the content analysis is done on Nvivo. The questions addressed to the 5 managers of the selected cases on the basis of quantitative and qualitative criteria are derived from the literature review developed and which focused on the definition of tax measures introduced by the tax authorities as well as their management and their impact on performance. As a result of the results obtained, the organizations concerned are aware of the importance of taxation as a catalyst for performance. The study concluded that a considerable effort remains to be made in the area of taxation.     JEL Classification: H2 Paper type: Empirical researchLe monde fait face actuellement √† une crise sanitaire aux incidences √©conomiques et sociales in√©dites. Le Maroc, √† l‚Äôinstar des autres pays, a √©t√© fortement affect√© par les cons√©quences de ladite crise, mettant √† rude √©preuve autant les capacit√©s de son dispositif sanitaire √† r√©pondre √† une forte demande de soins que la r√©silience de son √©conomie √† absorber les r√©percussions de cette crise in√©dite. Cet article a pour objectif d‚Äôexplorer les pratiques de gestion fiscale qui ont √©t√© mises en Ňďuvre par l‚Äôadministration publique afin de promouvoir la performance des entreprises en difficult√©. √Ä cet effet, une √©tude qualitative exploratoire est men√©e aupr√®s de trois op√©rateurs. La m√©thode de collecte des donn√©es adopt√©e est l‚Äôentretien semi-directif et l‚Äôanalyse du contenu est faite sur Nvivo. Les questions adress√©es aux 5 managers des cas s√©lectionn√©s sur la base des crit√®res quantitatifs et qualitatifs sont issues de la revue de litt√©rature d√©velopp√©e et qui a port√© sur la d√©finition des mesures fiscales instaur√©es par l‚Äôadministration fiscale ainsi que leurs gestions et leurs impacts sur la performance. Suite aux r√©sultats obtenus, les organisations concern√©es sont conscientes du poids de la fiscalit√© comme √©tant un catalyseur de la performance. L‚Äô√©tude a conclu qu‚Äôun effort consid√©rable demeure √† d√©ployer en mati√®re de la fiscalit√© notamment en ce qui concerne les all√®gements en mati√®re de TVA.     Classification JEL : H2 Type de l‚Äôarticle : √Čtude empiriqu

    Identification of sources of resistance to scald (Rhynchosporium commune) and of related genomic regions using genome-wide association in a mapping panel of spring barley

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    Barley is an important crop worldwide known for its adaptation to harsh environments and used in multiple forms as feed, food and beverages. Its productivity is affected by major abiotic and biotic stresses. Scald caused by hemibiotrophic fungus Rhynchosporium commune is a major foliar disease in many parts of the world. Host plant resistance is targeted by breeders to efficiently control this disease. An association mapping panel of 316 spring barley genotypes (AM2017) was screened for seedling resistance in greenhouse against three R. commune isolates and for adult plant resistance in three field locations in Morocco. The phenotyping results showed different numbers of entries with resistant and moderately resistant reactions at both seedling and adult plant stages. The reactions differed between the isolates with the highest percentage of resistant genotypes observed for isolate SC-S611 (49.4%) and highest percentage of susceptible genotypes (73.8%) for isolate SC-1122. At adult plant stage, the highest percentage of scald resistant genotypes (64.5%) was observed at Rommani site compared to 56% at Guich site and only 28.8% at Marchouch site. Seven genotypes were resistant at the seedling and adult plant stages. Genome wide association study (GWAS) revealed 102 MTA (15 QTL) at the seedling stage, and 25 MTA (12 QTL) associated with scald resistance at the adult plant stage. In addition, the sequences of 92 out of 102 at SRT, and 24 out of 25 significant SNP markers at APR were located in genomic regions enriched with functional proteins involved in diverse cellular processes including disease resistance. These markers span over all chromosomes with the majority of SNPs located on 3H and 7H. This study has verified 18 QTL reported in previous studies. In addition, it was successful in identifying new sources of resistance and novel genomic regions which could help in enhancing scald resistance in barley breeding programs

    IMPACT OF DIET, EXERCISE AND DIET COMBINED WITH EXERCISE PROGRAMS ON PLASMA LIPOPROTEIN AND ADIPONECTIN LEVELS IN OBESE GIRLS

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    We studied the effect of three programs, diet restriction (D), individualized exercise training (E) at the maximal lipid oxidation point (LIPOXmax) and diet combined with exercise (D+E), on body mass, plasma lipoprotein and adiponectin levels in obese girls. Eighteen obese adolescents girls aged 12-14 years were studied. A longitudinal intervention was carried out, consisting of a two-month diet (D; -500 kcal¬∑day-1), of individualized exercise (E; 4 days/week, 90 min¬∑day-1) and of diet combined with exercise (D+E). Body mass, body mass index (BMI), body fat mass, waist circumference, substrate crossover point, LIPOXmax point, homeostasis model assessment (HOMA-IR) index, fasting levels of lipids and circulatory adiponectin, were measured in all subjects before and after the program. In subjects of the D+E group, body mass, BMI, body fat mass, waist circumference, HOMA-IR, low-density lipoprotein cholesterol (LDL-C) and total cholesterol / high-density lipoprotein cholesterol (TC/HDL-C) ratio were significantly lower, and HDL-C and adiponectin were higher after the program than that of subjects in the D or E groups. Diet/exercise improved the ability to oxidize lipids during exercise (crossover point: + 18.5 ¬Ī 3.4 of % Wmax; p < 0.01 and fat oxidation rate at LIPOXmax: + 89.7 ¬Ī 19.7 mg¬∑min-1; p < 0.01). In the D+E group, significant correlations were found between changes in body mass and adiponectin and between changes in the TC/HDL-C ratio and LIPOXmax. These findings show that the combined program of diet restriction and individualized exercise training at the LIPOXmax point is necessary to simultaneously improve body mass loss, adiponectin levels, as well as metabolic parameters, in obese girl

    Assessment of Genetic Diversity and Symbiotic Efficiency of Selected Rhizobia Strains Nodulating Lentil (Lens culinaris Medik.)

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    A total of 14 Rhizobium strains were isolated from lentil accessions grown at the ICARDA experimental research station at Marchouch in Morocco and used for molecular characterization and symbiotic efficiency assessment. Individual phylogenetic analysis using the 16S rRNA gene, house-keeping genes rpoB, recA, and gyrB, and symbiotic genes nodD and nodA along with Multilocus Sequence Analysis (MLSA) of the concatenated genes (16S rRNA-rpoB-recA-gyrB) was carried out for the identification and clustering of the isolates. The symbiotic efficiency of the strains was assessed on three Moroccan lentil cultivars (Bakria, Chakkouf, and Zaria) based on the number of nodules, plant height, plant dry weight, and total nitrogen content in leaves. The results showed that the individual phylogenetic analysis clustered all the strains into Rhizobium laguerreae and Rhizobium leguminosarum with sequence similarity ranging from 94 to 100%, except one strain which clustered with Mesorhizobium huakuii with sequence similarity of 100%. The MLSA of the concatenated genes and the related percentages of similarity clustered these strains into two groups of Rhizobium species, with one strain as a new genospecies when applying the threshold of 96%. For symbiotic efficiency, the Bakria variety showed the best association with 10 strains compared to its non-inoculated control (p-value &le; 0.05), followed by Chakkouf and Zaria. The present study concluded that the genetic diversity and the symbiotic efficiency of Rhizobium strains appeared to be mainly under the control of the lentil genotypes

    Aula de innovación educativa

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    El art√≠culo forma parte de una secci√≥n monogr√°fica dedicada a la ficci√≥n como herramienta docente. - Resumen basado en el de la revista.Se ejemplifica el uso de los dibujos animados como recurso pedag√≥gico con el fin de poner a prueba los conocimientos cient√≠fico-t√©cnicos de alumnos del ciclo superior de ense√Īanza primaria, ense√Īanza secundaria obligatoria y bachillerato. A partir de las ocurrencias de artilugios tecnol√≥gicos de la marca ACME e inventos dados a conocer en la revista TBO, se trata de aprovechar el conocimiento previo sobre las series, sus personajes y el poder de seducci√≥n de la ficci√≥n para fomentar el inter√©s por la ciencia..Catalu√ĪaConsejer√≠a de Educaci√≥n, Formaci√≥n y Empleo. Servicio de Publicaciones y Estad√≠stica; Avda. de la Fama, 15 - 1¬™ Planta; 30006 Murcia; Tel. +34968279685; Fax +34968279835; [email protected]

    Knowledge and attitude toward biological warfare among health-related students: A cross-sectional questionnaire-based survey

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    Purpose: Many types of research have been published on the history of biological warfare, the agents used, and the medical implications. However, no studies measure how people are aware of the magnitude of these health problems and international threats. The present study aimed to produce and make background about biological warfare information for health college students to be used as a basis for future studies or research and prepare the hospitals' bases for similar disasters. Methods: This observational, cross-sectional, descriptive study was conducted among undergraduate students (N = 626) enrolled in health-related colleges at Jazan University, Saudi Arabia. A preliminary survey of 30 participants was then undertaken to improve the questionnaire's understanding and validity. The questionnaire encompassed three primary sections, including (1) sociodemographic characteristics, (2) knowledge, and (3) awareness. Sociodemographic characteristics consisted of age, gender, college type, academic level, and specialty. All data were gathered using an online self-reported questionnaire using Google Forms and participants were recruited using a random sampling strategy. Results: The total participants were 626 students; 514 were females, whereas 112 were males. Knowledge and attitude indices were 3.8650 ¬Ī 0.48 and 4.06 ¬Ī 0.51 (maximum is 5). The indices showed variable statistical differences among sociodemographic factors. With adjusted and crude odds ratios of 0.53 and 0.54, attitude score is the sole significant (P = 0.05) predictor of knowledge as analyzed using logistic regression. Conclusion: The results of the present study are the first of their kind in the region and can be used to shape public awareness among specialists and decision-makers, especially in light of the recent pandemic

    SARS-CoV-2 vaccination modelling for safe surgery to save lives: data from an international prospective cohort study

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    Background: Preoperative SARS-CoV-2 vaccination could support safer elective surgery. Vaccine numbers are limited so this study aimed to inform their prioritization by modelling. Methods: The primary outcome was the number needed to vaccinate (NNV) to prevent one COVID-19-related death in 1 year. NNVs were based on postoperative SARS-CoV-2 rates and mortality in an international cohort study (surgical patients), and community SARS-CoV-2 incidence and case fatality data (general population). NNV estimates were stratified by age (18-49, 50-69, 70 or more years) and type of surgery. Best- and worst-case scenarios were used to describe uncertainty. Results: NNVs were more favourable in surgical patients than the general population. The most favourable NNVs were in patients aged 70 years or more needing cancer surgery (351; best case 196, worst case 816) or non-cancer surgery (733; best case 407, worst case 1664). Both exceeded the NNV in the general population (1840; best case 1196, worst case 3066). NNVs for surgical patients remained favourable at a range of SARS-CoV-2 incidence rates in sensitivity analysis modelling. Globally, prioritizing preoperative vaccination of patients needing elective surgery ahead of the general population could prevent an additional 58 687 (best case 115 007, worst case 20 177) COVID-19-related deaths in 1 year. Conclusion: As global roll out of SARS-CoV-2 vaccination proceeds, patients needing elective surgery should be prioritized ahead of the general population
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