ÉTUDE DES RISQUES INDUITS PAR L'APPLICATION D'UNE FACTURATION PAR ESTIMATION

Le recours aux méthodes d'estimation statistiques, courant dans différents domaines de la gestion, est plus restreint en comptabilité. Cependant, certaines entreprises ont instaurées des processus reposant sur l'induction statistique, notamment en facturation. Cet article vise à analyser les conséquences comptables et évaluer les risques inhérents à ce type de pratiques. Ce travail de recherche émerge de l'interrogation des compagnies aériennes qui utilisent cette méthode appelée " Sampling ".estimation; facturation; risques

UN SYSTEME DE FORMATION ECLATE LA FORMATION MULTIMEDIA A DISTANCE DU COMPTABLE D'ENTREPRISE ET DU COLLABORATEUR DE CABINET D'EXPERTISE COMPTABLE.

La rapidité de l'évolution technologique rend aujourd'hui indispensable une nouvelle approche du métier de comptable. Or, les développements actuels des technologies de l'information et de la communication permettent aux responsables de formation de concevoir un système de formation éclaté s'appuyant sur un dispositif multimédia de formation. Ce système peut assurer à l'apprenant, quel que soit son lieu d'apprentissage, non seulement l'acquisition de connaissances théoriques et de savoir-faire mais aussi le développement de capacités comportementales particulières telles que l'autonomie, l'initiative dans l'organisation et la conduite d'un travail, l'aptitude à travailler en équipe.système de formation ; technologies multimédia ; comptabilité ; cognition ; apprentissage ; travail coopératif à distance

SIRT1 activation mediates heat-induced survival of UVB damaged Keratinocytes

Background Exposure to heat stress after UVB irradiation induces a reduction of apoptosis, resulting in survival of DNA damaged human keratinocytes. This heat-mediated evasion of apoptosis appears to be mediated by activation of SIRT1 and inactivation of p53 signalling. In this study, we assessed the role of SIRT1 in the inactivation of p53 signalling and impairment of DNA damage response in UVB plus heat exposed keratinocytes. Results Activation of SIRT1 after multiple UVB plus heat exposures resulted in increased p53 deacetylation at K382, which is known to affect its binding to specific target genes. Accordingly, we noted decreased apoptosis and down regulation of the p53 targeted pro-apoptotic gene BAX and the DNA repair genes ERCC1 and XPC after UVB plus heat treatments. In addition, UVB plus heat induced increased expression of the cell survival gene Survivin and the proliferation marker Ki67. Notably, keratinocytes exposed to UVB plus heat in the presence of the SIRT1 inhibitor, Ex-527, showed a similar phenotype to those exposed to UV alone; i.e. an increase in p53 acetylation, increased apoptosis and low levels of Survivin. Conclusion This study demonstrate that heat-induced SIRT1 activation mediates survival of DNA damaged keratinocytes through deacetylation of p53 after exposure to UVB plus heat

Similarities and dissimilarities between safety levels and security levels

International audienceThe paper proposes a comparative analysis of the notions of Safety Levels and Security Levels as defined (under various names) by the relevant standards. This comparison is a basis for the elaboration of a harmonised process to develop and validate embedded systems having to comply with both safety and security requirements (including related certification requirements when applicable), which is the objective of the French collaborative project SEISES. An important case corresponds to systems for which security requirements come from safety needs i.e., the necessity to preserve safety properties even in case of security threats. In such a case it is necessary to identify clearly the dependencies between the Safety and the Security Levels of the system

Heat-mediated reduction of apoptosis in UVB-damaged keratinocytes in vitro and in human skin ex vivo

Background: UV radiation induces significant DNA damage in keratinocytes and is a known risk factor for skin carcinogenesis. However, it has been reported previously that repeated and simultaneous exposure to UV and heat stress increases the rate of cutaneous tumour formation in mice. Since constant exposure to high temperatures and UV are often experienced in the environment, the effects of exposure to UV and heat needs to be clearly addressed in human epidermal cells. Methods: In this study, we determined the effects of repeated UVB exposure 1kJ/m2 followed by heat (39°C) to human keratinocytes. Normal human ex vivo skin models and primary keratinocytes (NHEK) were exposed once a day to UVB and/or heat stress for four consecutive days. Cells were then assessed for changes in proliferation, apoptosis and gene expression at 2days post-exposure, to determine the cumulative and persistent effects of UV and/or heat in skin keratinocytes. Results: Using ex vivo skin models and primary keratinocytes in vitro, we showed that UVB plus heat treated keratinocytes exhibit persistent DNA damage, as observed with UVB alone. However, we found that apoptosis was significantly reduced in UVB plus heat treated samples. Immunohistochemical and whole genome transcription analysis showed that multiple UVB plus heat exposures induced inactivation of the p53-mediated stress response. Furthermore, we demonstrated that repeated exposure to UV plus heat induced SIRT1 expression and a decrease in acetylated p53 in keratinocytes, which is consistent with the significant downregulation of p53-regulated pro-apoptotic and DNA damage repair genes in these cells. Conclusion: Our results suggest that UVB-induced p53-mediated cell cycle arrest and apoptosis are reduced in the presence of heat stress, leading to increased survival of DNA damaged cells. Thus, exposure to UVB and heat stress may act synergistically to allow survival of damaged cells, which could have implications for initiation skin carcinogenesis. © 2016 The Author(s)

Laparoendoscopic single-site (LESS) sacrocolpopexy: feasibility and efficacy of knotless procedure performed with conventional instruments

The aim of this paper was to report a case of a patient with stage IV vaginal vault prolapse treated by laparoendoscopic single-site (LESS) sacrocolpopexy using an Alexis retractor and a surgical glove attached to three trocars through a 3.5-cm umbilical incision. Only conventional laparoscopic instruments were used for intrabdominal dissection of vagina and peritoneum. The mesh was fixed to the vaginal fornix and to the sacral periosteum from the promontory using running sutures hold in the extremities by polymer clips. The posterior peritoneum was closed over the mesh. LESS sacrocolpopexy performed with conventional instruments is a difficult but feasible and efficient technique to treat vaginal vault prolapse that respects the principles of conventional laparoscopic or open repairs. Alexis retractor associated with knotless sutures are technical options that simplify LESS reconstructive surgical maneuvers

Outcomes of Surgical Management of Deep Infiltrating Endometriosis of the Ureter and Urinary Bladder

Conservative surgery can be proposed for cases of urinary tract endometriosis associated with postoperative amenorrhea; however, there is a risk of concomitant colorectal surgery and postoperative complications

Security and Safety Assurance for Aerospace Embedded Systems

International audienceThe paper starts with the list of basic principles that guided the development of the SEISES security and safety assurance framework. Then we present the SEISES structure and we provide some examples of assurance objectives and related assurance activities. We detail the convergence between safety and security assurance activities that we have identified. Finally, we introduce the three demonstrators and we summarize the main lessons learnt from these experimentations. We conclude the paper by summarizing the results of the SEISES project, by comparing these results with other approaches dealing with joint safety and security assurance and by listing promising directions for further research

Corneodesmosomal Cadherins Are Preferential Targets of Stratum Corneum Trypsin- and Chymotrypsin-like Hyperactivity in Netherton Syndrome

SPINK5 (serine protease inhibitor Kazal-type 5), encoding the protease inhibitor LEKTI (lympho-epithelial Kazal-type related inhibitor), is the defective gene in Netherton syndrome (NS), a severe inherited keratinizing disorder. We have recently demonstrated epidermal protease hyperactivity in Spink5−/− mice resulting in desmosomal protein degradation. Herein, we investigated the molecular mechanism underlying the epidermal defect in 15 patients with NS. We demonstrated that, in a majority of patients, desmoglein 1 (Dsg1) and desmocollin 1 (Dsc1) were dramatically reduced in the upper most living layers of the epidermis. These defects were associated with premature degradation of corneodesmosomes. Stratum corneum tryptic enzyme (SCTE)-like and stratum corneum chymotryptic enzyme (SCCE)-like activities were increased, suggesting that these proteases participate in the premature degradation of corneodesmosomal cadherins. SCTE and SCCE expression was extended to the cell layers where Dsg1 and Dsc1 immunostaining was reduced. In contrast, a subset of six patients with normal epidermal protease activity or residual LEKTI expression displayed apparently normal cadherin expression and less severe disease manifestations. This suggests a degree of correlation between cadherin degradation and clinical severity. This work further supports the implication of premature corneodesmosomal cadherin degradation in the pathogenesis of NS and provides evidence for additional factors playing a role in disease expression