La coordination des politiques et des comptabilités publiques dans le cadre des engagements européens de la France

Les engagements européens pris par l’État en matière de finances publiques concernent l’ensemble des administrations publiques et portent sur leur déficit et leur dette mesurés dans le cadre des comptes nationaux. Or, d’une part, l’autonomie dont bénéficient certaines administrations publiques peut les conduire à mener des politiques allant à l’encontre des objectifs nationaux et, d’autre part, les systèmes comptables de ces administrations sont différents de la comptabilité nationale. Les politiques et les systèmes comptables des diverses administrations publiques doivent donc être coordonnés pour que les engagements européens de la France soient respectés.European commitments taken by French government on public finances concern the whole of public administration and its debt and deficit as measured by national accounting. In this context, autonomy left to some public entities may enable policies that contradict national objectives, while accounting systems of those entities may differ from national accounting regime. Policies and accounting standards of various entities belonging to the whole public administration should therefore be coordinated to comply with and fulfill European commitments of France

Dry Matter Accumulation and Partitioning between Vegetative and Reproductive Organs in Alfalfa (\u3ci\u3eMedicago sativa\u3c/i\u3e L.)

This work investigated the partitioning of dry matter between vegetative and reproductive plant organs in alfalfa during the reproductive period under field conditions. Two French varieties (Europe and Magali) were studied. Both varieties showed similar growth pattern of the different plant organs in 1998 and 1999. The mean dry matter of vegetative organs (shoots and leaves) over the two years was higher in Europe (567g/m2) than Magali (470g/m2). No vegetative growth was observed during the reproductive period. The root organs (measured to a depth of 0.20 m) and the reproductive organs showed an increase in dry matter accumulation during the first 300 °Cd and 600 °Cd, respectively. It indicated that dry matter was preferentially partitioned to the reproductive organs during the first 600 °Cd. The root organs seem to be a competing sink during the early seed growth (200 °Cd to 300 °Cd). The dry matter partitioning was not affected by the year. Thus, when dry matter accumulation ceased only 30% in Europe and 27% in Magali of the aboveground dry weight was in the reproductive organs. The mean inflorescence weight reached its maximum after 450 °Cd from inflorescence flowering