Gauge theories, supersymmetries and asymptotic freedom

Imperial Users onl

Subjective experience of episodic memory and metacognition: a neurodevelopmental approach.

Episodic retrieval is characterized by the subjective experience of remembering. This experience enables the co-ordination of memory retrieval processes and can be acted on metacognitively. In successful retrieval, the feeling of remembering may be accompanied by recall of important contextual information. On the other hand, when people fail (or struggle) to retrieve information, other feelings, thoughts, and information may come to mind. In this review, we examine the subjective and metacognitive basis of episodic memory function from a neurodevelopmental perspective, looking at recollection paradigms (such as source memory, and the report of recollective experience) and metacognitive paradigms such as the feeling of knowing). We start by considering healthy development, and provide a brief review of the development of episodic memory, with a particular focus on the ability of children to report first-person experiences of remembering. We then consider neurodevelopmental disorders (NDDs) such as amnesia acquired in infancy, autism, Williams syndrome, Down syndrome, or 22q11.2 deletion syndrome. This review shows that different episodic processes develop at different rates, and that across a broad set of different NDDs there are various types of episodic memory impairment, each with possibly a different character. This literature is in agreement with the idea that episodic memory is a multifaceted process

L'audit de l'audit : un état des lieux des pratiques françaises, africaines et canadiennes

International audienceThe quality of the audit depends on numerous factors, it notably depends on controls which are exercised on the conditions of exercise of the profession and on the activity it even. The objective of our research is to verify that the statutory executives and the professionals of the legal audit in the countries which we connect to "the French School of Accounting " are similar. But, the possible resemblances which can more be put in light compared with a country situated outside the sphere of influence, we also concerned our glance the statutory frame prevailing in a country which, although belonging to the cultural community of the French-speaking world, cannot be considered as being of the same accounting school, in this particular case the province of Quebec in Canada. The analysis of the statutory texts and professional texts, as well as the answers to a questionnaire sent to the professionals of the legal audit in the studied countries, allow to assert that : - the profession is regulated and controlled everywhere but in rather different degrees, - the reference to the French model is very present in the countries of Frenchspeaking Africa, even if it is not any more the only model, - the rule and the Canadian and French practices are closed, however the missions that assign the trade organizations of rule and control are slightly different. Finally, we were able to notice that the improvement of the quality keeps pace with the economic development of the country, the noticed differences between countries are the reflection of their level of development.La qualité de l'audit légal dépend de nombreux facteurs, elle dépend notamment des contrôles qui sont exercés sur les conditions d'exercice de la profession et sur l'activité elle-même. L'objectif de notre recherche est d'examiner si les cadres réglementaires et professionnels de l'audit légal dans les pays que l'on rattache à « l'Ecole française de comptabilité » sont similaires. Les similitudes éventuelles pouvant davantage être mises en lumière par comparaison avec un pays situé hors de la zone d'influence, nous avons également porté notre regard sur le cadre réglementaire prévalant dans un pays qui, bien qu'appartenant à la communauté culturelle de la francophonie, ne peut être considéré comme étant de la même école comptable, en l'occurrence la province du Québec au Canada. L'analyse des textes réglementaires et professionnels, ainsi que les réponses à un questionnaire adressé aux professionnels de l'audit légal dans les pays étudiés, permettent d'affirmer que : - la profession est partout réglementée et contrôlée mais à des degrés assez divers, - la référence au modèle français est très présente dans les pays d'Afrique francophone, même s'il n'est plus le modèle unique, - la réglementation et les pratiques canadiennes et françaises sont proches, cependant les missions que s'assignent les organismes professionnels de réglementation et de contrôle sont légèrement différentes. Enfin, nous avons pu remarquer que l'amélioration de la qualité va de pair avec le développement économique du pays, les différences constatées entre les pays sont le reflet de leur niveau de développement

Spatial Distribution of Service Stations and Access to Fuel in the Municipality of Bohicon in Benin

The mobility of people and things is a necessity in the life of populations. It generates various modes of movement. Also fuel consumption becomes an obligation for the proper functioning of the machines. The availability of fuel and its accessibility arises in the municipality of Bohicon . The objective of this research is to evaluate access to fuel, in particular gasoline from service stations in this municipality. The methodological approach used consisted in carrying out enough documentary research followed by various field work using different tools and materials such as survey questionnaires, interview guides, a notepad and a GPS. This is followed by the processing of the data collected and then the presentation of the results using Word, Excel and QGis; A total of 24 service stations and 10 points of sale in the municipality as well as to understand the behavior consumers. However, it is noted the unbalanced distribution of the various service stations and points of sale. Also it is noted that there are only 18% of consumers who get their gasoline at the service station against 82% who prefer adulterated gasoline for various reasons although they are aware of the quality of that of service stations. Hence the need to revise the policies of this sector and a proposal for a development plan for service stations for an upgrade of sector of Petroleum Products Storage and Distribution Infrastructures (ISDPP)

Gouvernance de l'entreprise et cadre légal de l'audit dans la zone euro méditerranéenne : une comparaison entre la France et les pays de la méditerranée arabe

L'adoption des principes de bonne gouvernance apparaît comme le seul moyen d'attirer les investisseurs et par conséquent de contribuer à l'amélioration des performances des entreprises et au développement économique d'un pays. La volonté exprimée par les chefs d'Etats de la zone euro méditerranéenne et l'union européenne au travers des conférences des chefs d'Etat, est de favoriser le développement économique entre les pays membres. Ce développement étant désormais conditionné par l'adoption des principes de bonne gouvernance dont l'audit est aussi une composante, notre article procède à une comparaison des modes de gouvernance d'entreprises et du cadre légal de l'audit dans la zone euro méditerranéenne plus précisément, le cas de la France, l'Algérie, le Maroc et la Tunisie (pays de la méditerranée arabe).GOUVERNANCE D'ENTREPRISE; AUDIT LEGAL; PRINCIPES DE BONNE GOUVERNANCE; OCDE; ETATS ARABES; CONTEXTE INSTITUTIONNEL; REALITES CULTURELLES; ENTREPRISES FAMILIALES ENTREPRISES ETATIQUES

Content Analysis Of Board Reports On Corporate Governance, Internal Controls And Risk Management: Evidence From France

The French legislature has mandated in 2008 that the board chairperson reports on governance, internal controls, and risk management approach with the objective to enhance corporate disclosures to investors.  This study examines the content of board chair reports to assess their relevance and compliance with mandated disclosure requirements. Based on a sample of 109 french publicly listed comapnies in 2009, Our results show that,  with the exception of banks subject to a more stringent regulatory standard, the mandatory nature of the legislation did not translate in extended disclosures about internal controls and risk management practices. We further observe significant variations among the different indices of disclosure particularly with regards internal accounting and financial control. The multivaraite results validate the influence of the chosen internal control framework as well as firm characteristics on the content of the information disclosed about governance, internal control, and risk management practices