LE COMMISSAIRE AUX COMPTES FACE A LA CRISE ECONOMIQUE ET FINANCIERE

International audienceThe article aims to show how legal auditor has to adapt its mission to an economic and financial crisis context. The legal auditor has to operate specific diligences in this case, because certain risks are amplified, as those liking the continuity of exploitation and the bad estimation of the accounting result. Besides, the general report of legal auditor could be modified because of the uncertainty pressing on certain elements, what can lead asymmetries of information. The theoretical analysis of the situation is completed by a case study concerning a company situated in a sector touched by the current financial crisis, the manufacturing of high-technologyelectrical equipments.L'article vise à montrer comment le commissaire aux comptes (CAC) doit adapter sa mission à un contexte de crise économique et financière. En effet, le CAC doit mettre en oeuvre des diligences spécifiques au contexte économique, puisque certains risques sont ainsi amplifiés, comme ceux tenant à la continuité d'exploitation et à la mauvaise estimation du résultat comptable. En outre, le rapport général du commissaire peut lui aussi être nuancé en raison de l'incertitude pesant sur certains éléments, ce qui peut induire des asymétries d'information. L'analyse théorique de la situation est complétée par une étude de cas portant sur une société située dans un secteur touché par la crise financière actuelle, à savoir la fabrication de matériels électriques de pointe

LE COMMISSAIRE AUX COMPTES FACE A LA CRISE ECONOMIQUE ET FINANCIERE

L'article vise à montrer comment le commissaire aux comptes (CAC) doit adapter sa mission à un contexte de crise économique et financière. En effet, le CAC doit mettre en oeuvre des diligences spécifiques au contexte économique, puisque certains risques sont ainsi amplifiés, comme ceux tenant à la continuité d'exploitation et à la mauvaise estimation du résultat comptable. En outre, le rapport général du commissaire peut lui aussi être nuancé en raison de l'incertitude pesant sur certains éléments, ce qui peut induire des asymétries d'information. L'analyse théorique de la situation est complétée par une étude de cas portant sur une société située dans un secteur touché par la crise financière actuelle, à savoir la fabrication de matériels électriques de pointe.crise financière, commissaires aux comptes, mission générale, France, étude de cas

De marbre et de verre coloré : l’autel roman du Sauveur, dit de saint Guilhem (Saint-Guilhem-le-Désert, Hérault)

L’ancienne abbaye bénédictine Saint-Sauveur de Gellone était dotée, vers la fin du XIIe siècle, d’une pièce de mobilier tout à fait remarquable, classée au titre des monuments historiques en 1903. Il s’agit d’un autel, attribué au XIXe siècle au saint fondateur du monastère, Guilhem, composé d’une table en pierre noire reposant sur un socle entouré de panneaux décorés. Ceux-ci, en marbre blanc, ont la particularité d’être incrustés non pas de morceaux de pierres dures comme dans les œuvres contemporaines, notamment italiennes, mais de petites plaques de verre soufflé aux couleurs variées, ce qui est tout à fait exceptionnel, pour ne pas dire unique, pour l’époque. Les récentes restaurations, tout en apportant une meilleure connaissance de l’œuvre, ont permis de découvrir l’étendue de la gamme chromatique de ce décor, et ouvrent sur de nouvelles questions auxquelles il n’est pas toujours aisé de répondre.At the end of the 12th century, the old Saint Sauveur de Gellone Benedictine abbey sheltered an outstanding piece of furniture, which was classified as a Historical monument in 1903. It is an altar assigned in the 19th century to Guilhem the saint founder; a black stone table set on a base surrounded by decorated panels. Those panels made of white marble are very special because they are not incrusted with pieces of hard stone like in contemporary masterpieces, especially italian ones, but with little plaques of blown glass of different colors, which is absolutely remarkable, if not unique, for the time. Recent restorations, while providing a better knowledge of the masterpiece, have contributed to discover the importance of the choice of colours, and asks new questions that are not easily answered

Combining SystemC, IP-XACT and UML/MARTE in model-based SoC design

International audienceModern SoC design may rely on models, or on highlevel description languages. Although very close, the benefits obtained from either sides can be substantially different (and mismatch may occur). The IP-Xact formalism, now a standard (IEEE 1685), was introduced to help assemble component IP from distinct sources into an integrated design. Components could be expressed in high-level HDLs such as SystemC, so should be the full design after translation. Experience shows that in fact this is hardly the case, specially in publicly available methods and tools. The present contribution goes one step into linking SystemC designs to their IP-Xact structural representation by translation. It then exports the resulting IP-Xact model into the UML/MARTE profile modeling framework, to allow to annotating existing models with additional information (again in a publicly available fashion, as opposed to vendor extensions). Even if our approach is still far from being complete, it bridges a number of gaps induce by the combined uses of SystemC and IP-Xact

Sampling mobile oceanic fishes and sharks: implications for fisheries and conservation planning

Tuna, billfish, and oceanic sharks [hereafter referred to as ‘mobile oceanic fishes and sharks’ (MOFS)] are characterised by conservative life-history strategies and highly migratory behaviour across large, transnational ranges. Intense exploitation over the past 65 years by a rapidly expanding high-seas fishing fleet has left many populations depleted, with consequences at the ecosystem level due to top-down control and trophic cascades. Despite increases in both CITES and IUCN Red Listings, the demographic trajectories of oceanic sharks and billfish are poorly quantified and resolved at geographic and population levels. Amongst MOFS trajectories, those of tunas are generally considered better understood, yet several populations remain either overfished or of unknown status. MOFS population trends and declines therefore remain contentious, partly due to challenges in deriving accurate abundance and biomass indices. Two major management strategies are currently recognised to address conservation issues surrounding MOFS: (i) internationally ratified legal frameworks and their associated regional fisheries management organisations (RFMOs); and (ii) spatio-temporal fishery closures, including no-take marine protected areas (MPAs). In this context, we first review fishery-dependent studies relying on data derived from catch records and from material accessible through fishing extraction, under the umbrella of RFMO-administrated management. Challenges in interpreting catch statistics notwithstanding, we find that fishery-dependent studies have enhanced the accuracy of biomass indices and the management strategies they inform, by addressing biases in reporting and non-random effort, and predicting drivers of spatial variability across meso- and oceanic scales in order to inform stock assessments. By contrast and motivated by the increase in global MPA coverage restricting extractive activities, we then detail ways in which fishery-independent methods are increasingly improving and steering management by exploring facets of MOFS ecology thus far poorly grasped. Advances in telemetry are increasingly used to explore ontogenic and seasonal movements, and provide means to consider MOFS migration corridors and residency patterns. The characterisation of trophic relationships and prey distribution through biochemical analysis and hydro-acoustics surveys has enabled the tracking of dietary shifts and mapping of high-quality foraging grounds. We conclude that while a scientific framework is available to inform initial design and subsequent implementation of MPAs, there is a shortage in the capacity to answer basic but critical questions about MOFS ecology (who, when, where?) required to track populations non-extractively, thereby presenting a barrier to assessing empirically the performance of MPA-based management for MOFS. This sampling gap is exacerbated by the increased establishment of large (>10000 km2) and very large MPAs (VLMPAs, >100000 km2) - great expanses of ocean lacking effective monitoring strategies and survey regimes appropriate to those scales. To address this shortcoming, we demonstrate the use of a non-extractive protocol to measure MOFS population recovery and MPA efficiency. We further identify technological avenues for monitoring at the VLMPA scale, through the use of spotter planes, drones, satellite technology, and horizontal acoustics, and highlight their relevance to the ecosystem-based framework of MOFS management

Le droit européen des contrats et le secteur de l'immobilier

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Vers un réforme de la responsabilité civile : regards croisés franco-québécois

Ouvrage issu des actes du colloque du 1er décembre 2017 organisé en partenariat entre l’Équipe de recherche Louis Josserand (Université Lyon 3), l’Association Henri Capitant des amis de la culture juridique française et le Groupe québécois de l’association CapitantInternational audienc

New based PLA for packaging applications, Work-shop Matériaux biodégradables

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