bluuebunny/crossref_metadata_2025 huggingface dataset:
Rpp25 is a major target of autoantibodies to the Th/To complex as measured by a novel chemiluminescent assay
Authors: Mahler Michael , Gascon Cristina , Patel Sima , Ceribelli Angela , Fritzler Marvin J , Swart Andreas , Chan Edward KL , Satoh Minoru
Published: April 2013

Introduction

Autoantibodies to the Th/To antigen have been described in systemic sclerosis (SSc) and several proteins of the macromolecular Th/To complex have been reported to react with anti-Th/To antibodies. However, anti-Th/To has not been clinically utilized due to unavailability of commercial tests. The objective of the present study is to evaluate the newly developed ELISA and chemiluminescent immunoassay (CLIA) to measure autoantibodies to Rpp25 (a component of the Th/To complex) using immunoprecipitation (IP) as the reference method.

Methods

The first cohort consisted of 123 SSc patients including 7 anti-Th/To positive samples confirmed by IP. Additional seven anti-Th/To positive samples from non-SSc patients were also tested. For evaluation of the QUANTA Flash Rpp25 CLIA (research use only), 8 anti-Th/To IP positives, a cohort of 70 unselected SSc patients and sera from various disease controls (n = 357) and random healthy individuals (n = 10) were studied.

Results

Anti-Rpp25 antibodies determined by ELISA were found in 11/14 anti-Th/To IP positive but only in 1/156 (0.6%) negative samples resulting in a positive percent agreement of 78.6% (95% confidence interval [CI] 49.2, 95.3%) and a negative percent agreement of 99.4% (95% CI 96.4, 100.0%). To verify the results using a second method, 53 samples were tested by ELISA and CLIA for anti-Rpp25 reactivity and the results were highly correlated (rho = 0.71, 95% CI 0.56, 0.81; P < 0.0001). To define the cutoff of the CLIA, anti-Th/To IP positive and negative sera were tested using the anti-Rpp25 CLIA. At the cutoff selected by receiver operating characteristic (ROC) analysis 8/8 (100.0%) of the anti-Th/To positive sera but only 2/367 (0.5%) of the controls were positive for anti-Rpp25 antibodies. The positive and negative percent agreements were 100.0% (95% CI 63.1, 100.0%) and 99.5% (95% CI 98.0, 99.9%), respectively. In the disease cohorts 2/70 (2.9%) of the SSc patients were positive for anti-Rpp25 antibodies compared to 2/367 (0.5%) of the controls (P = 0.032). ROC analysis showed discrimination between SSc patients and controls with an area under the curve value of 0.732 (95% CI 0.655, 0.809).

Conclusion

Rpp25 is a major target of autoantibodies to the Th/To autoantigen complex. Further studies are needed to evaluate the clinical utility of the new assays.
G-CSF activation of AKT is not sufficient to prolong neutrophil survival
Authors: Souza Liliana R , Silva Erica , Calloway Elissa , Cabrera Carlos , McLemore Morgan L
Published: April 2013

The G-CSF signaling through the AKT/mTor pathway, although important in myeloid differentiation, proliferation, and survival of early hematopoietic progenitors, is secondary in modulating neutrophil apoptosis.

Neutrophils play an important role in the innate immune response against bacterial and fungal infections. They have a short lifespan in circulation, and their survival can be modulated by several cytokines, including G-CSF. Previous studies have implicated AKT as a critical signaling intermediary in the regulation of neutrophil survival. Our results demonstrate that G-CSF activation of AKT is not sufficient to prolong neutrophil survival. Neutrophils treated with G-CSF undergo apoptosis, even in the presence of high levels of p-AKT. In addition, inhibitors of AKT and downstream targets failed to alter neutrophil survival. In contrast, neutrophil precursors appear to be dependent on AKT signaling pathways for survival, whereas high levels of p-AKT inhibit proliferation. Our data suggest that the AKT/mTOR pathway, although important in G-CSF-driven myeloid differentiation, proliferation, and survival of early hematopoietic progenitors, is less essential in G-CSF suppression of neutrophil apoptosis. Whereas basal AKT levels may be required for the brief life of neutrophils, further p-AKT expression is not able to extend the neutrophil lifespan in the presence of G-CSF.
Magnesium-Doped Manganese Oxide with Lithium Ion-Sieve Property: Lithium Adsorption from Salt Lake Brine
Authors: Chitrakar Ramesh , Makita Yoji , Ooi Kenta , Sonoda Akinari
Published: April 2013

Magnesium-doped lithium manganese oxides LimMgxMnIIIyMnIVzO4 (0 < x ≤ 0.5) with cubic spinel structure were synthesized by a coprecipitation method followed by calcination at 450 °C in air. Protonated samples were obtained after treatment with HCl solution. Chemical stability is very important for lithium uptake in industry. We used 0.5 M HCl for desorption of lithium, then dissolution of Mn decreased from 5.8 wt % for a sample without Mg to 1.0 wt % for a Mg-doped sample (Mg/Mn = 0.33). Raw brine was collected from the Salars de Uyuni, Bolivia. The effects of magnesium-doping on lithium adsorptive properties of the protonated samples in NaHCO3 containing brine were studied by a batch method. The results showed that lithium adsorptive capacity and chemical stability of the protonated samples increased with increase in Mg/Mn ratio. The regeneration of the sample with Mg/Mn = 0.33 up to 10 cycles showed good performance with lithium adsorptive capacity of 23–25 mg g−1 at pH 6.6, and the dissolution of manganese ca. 0.25 wt % Mn.
Misclassification Errors and the Underestimation of the US Unemployment Rate
Authors: Feng Shuaizhang , Hu Yingyao
Published: April 2013

Using recent results in the measurement error literature, we show that the official US unemployment rate substantially underestimates the true level of unemployment, due to misclassification errors in the labor force status in the Current Population Survey. During the period from January 1996 to August 2011, the corrected monthly unemployment rates are between 1 and 4.4 percentage points (2.1 percentage points on average) higher than the official rates, and are more sensitive to changes in business cycles. The labor force participation rates, however, are not affected by this correction.
Inferring Strategic Voting
Authors: Kawai Kei , Watanabe Yasutora
Published: April 2013

We estimate a model of strategic voting and quantify the impact it has on election outcomes. Because the model exhibits multiplicity of outcomes, we adopt a set estimator. Using Japanese general-election data, we find a large fraction (63.4 percent, 84.9 percent) of strategic voters, only a small fraction (1.4 percent, 4.2 percent) of whom voted for a candidate other than the one they most preferred (misaligned voting). Existing empirical literature has not distinguished between the two, estimating misaligned voting instead of strategic voting. Accordingly, while our estimate of strategic voting is high, our estimate of misaligned voting is comparable to previous studies. (JEL D72)
Assessing the Incidence and Efficiency of a Prominent Place Based Policy
Authors: Busso Matias , Gregory Jesse , Kline Patrick
Published: April 2013

This paper empirically assesses the incidence and efficiency of Round I of the federal urban Empowerment Zone (EZ) program using confidential microdata from the Decennial Census and the Longitudinal Business Database. Using rejected and future applicants to the EZ program as controls, we find that EZ designation substantially increased employment in zone neighborhoods and generated wage increases for local workers without corresponding increases in population or the local cost of living. The results suggest the efficiency costs of first Round EZs were relatively modest. (JEL H26, H77, J31, R23, R58)
Selection, Agriculture, and Cross-Country Productivity Differences
Authors: Lagakos David , Waugh Michael E
Published: April 2013

Cross-country labor productivity differences are larger in agriculture than in non-agriculture. We propose a new explanation for these patterns in which the self-selection of heterogeneous workers determines sector productivity. We formalize our theory in a general-equilibrium Roy model in which preferences feature a subsistence food requirement. In the model, subsistence requirements induce workers that are relatively unproductive at agricultural work to nonetheless select into the agriculture sector in poor countries. When parameterized, the model predicts that productivity differences are roughly twice as large in agriculture as non-agriculture even when countries differ by an economy-wide efficiency term that affects both sectors uniformly. (JEL J24, J31, J43, O11, O13, O40)
Could it be Quetiapine-induced Peripartum Cardiomyopathy?
Authors: Kaler Mandeep , Shakur Rameen , Learner Hazel I , Deaner Andrew , Howard Richard J
Published: April 2013

Peri-partum Cardiomyopathy (PPCM) is a rare and life threatening complication of pregnancy. There are only two cases registered with the World Health Organization of cases of cardiomyopathy in patients taking Quetiapine. Here we discuss an interesting case of potential Quetiapine induced cardiomyopathy.
Crystal structure of ethyl 5-chloro-2-indolecarboxylate, C11H10ClNO2
Authors: Wu Jun , Liu Ya-Ling , Wu Hao , Wang Hong-Yong , Zou Pei
Published: April 2013

C11H10ClNO2, monoclinic, P21/n (no. 14), a = 10.570(3) Å, b = 5.617(2) Å, c = 18.091(5) Å, β = 105.681(4)°, V = 1034.0 Å3, Z = 4, Rgt(F) = 0.0397, wRref(F2) = 0.1072, T = 153 K.
Recycled HDPE-tetrapack composites. Isothermal crystallization, light scattering and mechanical properties
Authors: Parada-Soria A , Yao HF , Alvarado-Tenorio B , Sanchez-Cadena L , Romo-Uribe A
Published: April 2013

In this research the thermal and mechanical properties of composites based on recycled high-density polyethylene (HDPE) and recycled Tetrapak have been investigated. The matrix and filler are recovered from landfills. Multicolor HDPE mixtures, with varying concentration of tetrapack flakes, are hot pressed, as well as single color HDPE flakes. Previous studies determine that the nature of the pigment (organics vs. inorganics) strongly influence the mechanical behavior of multicolor HDPE-tetrapack composites. Thus, this research focuses on single color HDPE hot pressed plaques. The kinetics of crystallization under isothermal conditions is determined by differential scanning calorimetry (DSC). The results show that the crystallization kinetics obeys the Avrami theory, and that the Avrami exponent is 1, irrespective of the pigment in use. Small-angle light scattering is applied to investigate the internal structure of the pigmented HDPE. SALS patterns show that the samples exhibited oriented morphologies. However, after melting and slow cooling under pressure the samples exhibit an isotropic morphology. This is confirmed by polarized optical microscopy. Mechanical properties such as Young’s modulus, yield stress and ultimate tensile stress are obtained under uniaxial tensile deformation at room temperature. For the single color HDPE plaques the Young’s modulus is reduced (after melting), suggesting that the anisotropic molecular chains contribute to the higher value of Young’s modulus.
Lateral response of monopile supporting an offshore wind turbine
Authors: Klinkvort Rasmus Tofte , Hededal Ole
Published: April 2013

One of the geotechnical challenges for a monopile-supported offshore wind turbine is to create a foundation design procedure that incorporates the effects of cyclic loading from wind and waves in a safe and easy way. Improved procedures may enable the use of monopiles on deeper waters, but still secure a robust and cost-beneficial foundation design. In order to develop new design procedures it is essential to understand the pile–soil interaction. With centrifuge tests as the basis, this paper discusses the effects of the soil–pile interaction, with the focus on accumulation of displacements and change in secant stiffness in dense sand. Hence a centrifuge test series simulating idealised cyclic loads on a monopile supporting an offshore wind turbine was carried out. The validity of these centrifuge tests is discussed, and a simple design procedure is presented for prediction of the accumulation of displacements and change in secant stiffness based on the results from the centrifuge tests.
Looking for the Hurricane in Reservoir Simulation Uncertainty Modelling
Authors: Kathrada Muhammad , Alhutheli Ahmed H.
Published: April 2013

Reservoir simulation uncertainty modelling is the cornerstone of field development decision making in the industry. It is however implemented differently across oil companies, service companies and software platforms. This paper goes through the evolution in history matching and uncertainty modelling within the industry and seeks to delineate assessment of the results of uncertainty modelling within a field development decision making and reservoir surveillance framework. The use of uncertainty modelling within other sectors such as weather forecasting are examined to shed more light on how we can better understand and utilise this framework within the oil industry.

Concepts that will be discussed are the diagnostic plots of the history matches, importance of the selection of history matches for prediction, decision making criteria under uncertainty such as stochastic dominance, and the effect of the central limit theorem. A case study of a giant Saudi Arabian field is then used to illustrate the difference in results between deterministic and stochastic decision making. It is against this backdrop that this paper tries to reposition the usage of stochastic reservoir simulation uncertainty modelling.
Association of Ketone Body Levels With Hyperglycemia and Type 2 Diabetes in 9,398 Finnish Men
Authors: Mahendran Yuvaraj , Vangipurapu Jagadish , Cederberg Henna , Stančáková Alena , Pihlajamäki Jussi , Soininen Pasi , Kangas Antti J. , Paananen Jussi , Civelek Mete , Saleem Niyas K. , Pajukanta Päivi , Lusis Aldons J. , Bonnycastle Lori L. , Morken Mario A. , Collins Francis S. , Mohlke Karen L. , Boehnke Michael , Ala-Korpela Mika , Kuusisto Johanna , Laakso Markku
Published: April 2013

We investigated the association of the levels of ketone bodies (KBs) with hyperglycemia and with 62 genetic risk variants regulating glucose levels or type 2 diabetes in the population-based Metabolic Syndrome in Men (METSIM) study, including 9,398 Finnish men without diabetes or newly diagnosed type 2 diabetes. Increasing fasting and 2-h plasma glucose levels were associated with elevated levels of acetoacetate (AcAc) and β-hydroxybutyrate (BHB). AcAc and BHB predicted an increase in the glucose area under the curve in an oral glucose tolerance test, and AcAc predicted the conversion to type 2 diabetes in a 5-year follow-up of the METSIM cohort. Impaired insulin secretion, but not insulin resistance, explained these findings. Of the 62 single nucleotide polymorphisms associated with the risk of type 2 diabetes or hyperglycemia, the glucose-increasing C allele of GCKR significantly associated with elevated levels of fasting BHB levels. Adipose tissue mRNA expression levels of genes involved in ketolysis were significantly associated with insulin sensitivity (Matsuda index). In conclusion, high levels of KBs predicted subsequent worsening of hyperglycemia, and a common variant of GCKR was significantly associated with BHB levels.
Complications and subsequent removal of retained shunt hardware after endoscopic third ventriculostomy: case series
Authors: Pindrik Jonathan , Jallo George I. , Ahn Edward S.
Published: April 2013

This case series highlights multiple complications and subsequent removal of retained shunt hardware in pediatric patients after successful endoscopic third ventriculostomy (ETV). Removal or retention of existing shunt hardware following ETV represents an important dilemma. Prior studies have reported infections and organ perforation related to nonfunctioning shunts but none in the context of successful ETV. Data obtained in 3 children with hydrocephalus treated at the authors' institution were retrospectively reviewed after the patients experienced complications due to retained shunt hardware following ETV. Etiologies of hydrocephalus included tectal glioma and intraventricular hemorrhage. All 3 patients had a history of multiple shunt revisions and underwent urgent ETV in the setting of a shunt malfunction. In each case, the entire shunt system was left in situ, but it became the source of subsequent complications. Two of the 3 patients presented with the shunt infected by gram-negative bacilli 10 days and 4.5 months postoperatively, respectively. The remaining patient experienced wound dehiscence over the shunt valve 4.5 months after ETV. In all patients, the complications were managed successfully by removing the shunt hardware. None of the patients required repeat shunt insertion from the time of removal throughout the follow-up period (mean 24 months, range 9–36 months). During the study period, a total of 6 patients with indwelling shunt hardware underwent ETV with the expectation of being shunt independent. Among these 6 patients, 3 experienced no complications from the retained hardware whereas 3 patients (50%) ultimately experienced adverse consequences related to retained hardware. This case series illustrates complications involving retained shunt hardware after successful ETV. These examples support consideration of shunt removal at the time of ETV in the appropriate context.
Israel's Settler-Colonial Water Regime: The Second Contradiction of Zionism
Authors: Da'Na Seif
Published: April 2013

This paper questions the ecological sustainability of the Zionist colonial scheme in Palestine. It outlines an ecologically-based narrative of the Arab-Israeli struggle by juxtaposing colonial Zionism and ecological Zionism to re-narrate the Arab-Israeli conflict using a recent interpretive mode that assumes as a principle concomitant environmental and colonial histories. Examining both the role of water in the history of the Zionist colonial scheme and Zionist agricultural practices, it argues that, similar to previous colonial European ventures, the sustainability of colonial Zionism is challenged by both Palestine's scarce hydrological resources and their mounting exploitation, spawning what I call the ‘inner tension of Zionism’. Given this dialectic of Zionism – that considering, among other things, the nature of Zionist colonial agriculture and settlers’ Western life style, the necessary increasing exploitation of Palestine's scarce resources challenges the sustainability of the colonial venture – the hydrological challenge, entwining with nationalist conflict, constitutes Zionism's second contradiction. 1 1 Due to size limits and nature of this paper, I deal only with the first stage, 1882–1967. I deal with the next stage, 1967 and thereafter, elsewhere, although the typology employed for the distinction between stages is outlined below.
Reimagining care: images of aging and creativity in House Calls and Year at Sherbrooke
Authors: Chivers Sally
Published: April 2013

This article looks at the relationship between the esthetic and documentary commentaries offered by two National Film Board of Canada (NFB) productions, chosen because they use the documentary form to interpret aging and care in Canada for Canadians, offering a Canadian example of an issue that is of international importance. The first film, House Calls (Ian McLeod 2004), follows the work of Mark Nowaczynski, a physician who photographs his elderly patients to illustrate their dignity amidst what he perceives to be their fragility and vulnerability. The second, A Year at Sherbrooke (Thomas Hale 2009), follows artists Thelma Pepper and Jeff Nachtigall who work with residents of a Saskatoon long-term care facility - Pepper continues her longer term practice of photographing the residents and Nachtigall takes on a new role of artist-in-residence in which he mentors them in their own creative development. Analyzing the role of photography in each film, the article shows that, together, the films demonstrate that images of aging beyond mere decline may play a role in reimagining how care for older adults takes place.
Stem Cell Grafting Improves Both Motor and Cognitive Impairments in a Genetic Model of Parkinson's Disease, the Aphakia (ak) Mouse
Authors: Moon Jisook , Lee Hyun-Seob , Kang Jun Mo , Park Junpil , Leung Amanda , Hong Sunghoi , Chung Sangmi , Kim Kwang-Soo
Published: April 2013

Stem cell-based cell replacement of lost midbrain dopamine (mDA) neurons is a potential therapy for Parkinson's disease (PD). Toward this goal, it is critical to optimize various aspects of cell transplantation and to assess functional recovery through behavioral tests in validated animal model(s) of PD. At present, cell transplantation studies are being done almost exclusively in neurotoxin-based animal models, because few genetic models of PD exhibit robust mDA neuronal loss. Here we used a genetic model of PD, the aphakia mouse, which demonstrates selective degeneration of mDA neurons in the substantia nigra. We systematically investigated the functional effects of transplanting embryonic stem cell-derived cells at different stages of in vitro differentiation: embryoid body (EB), neural progenitor (NP), and neuronal differentiated (ND) stages. We found that transplantation of NP cells yielded the best outcomes for both survival and behavioral improvement, while transplantation of EB and ND cells resulted in high teratoma-like tumor formation and poor survival, respectively. In behavioral paradigms specific to basal ganglia, the NP cells group prominently improved motor behavioral defects 1 and 2 months posttransplantation. Furthermore, we found that NP cell transplantation also improved cognitive impairments of aphakia mice, as examined by the passive avoidance task. Importantly, these graft-induced functional improvements well correlated with survival of tyrosine hydroxylase-positive DA neurons. Taken together, we propose that the aphakia mouse can serve as a novel and useful platform for cell transplantation studies to assess both neurological and cognitive improvements and that NP stage cells represent an optimal stage for transplantation.
The TheraCyte™ Device Protects against Islet Allograft Rejection in Immunized Hosts
Authors: Kumagai-Braesch Makiko , Jacobson Stella , Mori Hiroki , Jia Xiaohui , Takahashi Tohru , Wernerson Annika , Flodström-Tullberg Malin , Tibell Annika
Published: April 2013

Clinically, many candidates for islet transplantation are already immunized, which increases their risk of graft rejection. Encapsulation of pancreatic islets using the TheraCyte™ device has been shown to protect against allograft rejection in nonimmunized recipients. However, the capacity of the TheraCyte™ device to prevent rejection in immunized recipients has not yet been studied. In this study, the protective capacity of the TheraCyte™ device was evaluated in an allogeneic rat model. Lewis rats were used as islet donors, and nonimmunized (control) and alloimmunized, diabetic Wistar–Furth (WF) rats were used as recipients. Graft survival was shorter in immunized recipients than in nonimmunized recipients (mean survival, 5.3 ± 2.7 and 9.3 ± 1.6 days, respectively, p < 0.01) when nonencapsulated islets were transplanted under the kidney capsule. When islets were transplanted into the TheraCyte™ device, graft function was maintained during the 6-month study period in both immunized and nonimmunized rats. In oral glucose tolerance tests performed at 1 month after transplantation, both groups had similar insulin and blood glucose levels indicating similar metabolic functions. Volume densities and absolute volumes of tissue inside the devices 6 months after transplantation were also comparable between the two groups, indicating that both groups maintained similar amounts of endocrine tissue. A higher number of IFN-γ-producing CD8+ T-cells were detected in immunized WF rats compared to control WF rats transplanted with encapsulated islets. This suggests that donor-specific alloreactivity in recipient rats was sustained throughout the study period. This study suggests that the TheraCyte™ device protects islet allografts also in immunized recipients. Our results further highlight the potential for using macroencapsulation to avoid immunosuppressive therapy in clinical islet transplantation.
Comptabilité et stratégie de regroupement : mouvements de concentration et création de valeur
Authors: Montier Jean
Published: April 2013

La traduction comptable des opérations de regroupement d’entreprises peut être effectuée selon la méthode de l’acquisition ou celle de la mise en commun d’intérêts. Les différences de traitement comptable entre ces deux approches ont une incidence directe sur la présentation du résultat consolidé. À l’heure où de nombreux dirigeants cherchent à créer de la valeur pour l’actionnaire, le choix d’une méthode de consolidation peut devenir un élément de décision stratégique.
Incitations et contraintes à la gestion du résultat
Authors: Jeanjean Thomas
Published: April 2013

Cet article est une revue de la littérature sur la gestion du résultat. Deux constats apparaissent : l’absence de monotonie stricte des incitations contrairement à la formulation naïve des prédictions de Watts et Zimmerman (1986) et la nécessité de prendre en compte des contraintes pour comprendre les politiques comptables.
Rénovation des outils de gestion et faits sociaux : le cas des organisations universitaires
Authors: Solle Guy
Published: April 2013

La nouvelle approche budgétaire et comptable (NABuCo) adaptée aux établissements publics à caractère scientifique, culturel et professionnel (EPSCP) constitue un axe technique du plan de modernisation des services publics universitaires dont l’objectif est l’amélioration des services rendus et la réduction des coûts de fonctionnement. En sa qualité de système comptable repensé, cette procédure développe des changements importants dont la mesure dépasse le cadre de la simple technique financière. NABuCo qui s’adosse à une représentation réductrice de l’organisation universitaire et prend appui sur des algorithmes d’application, occulte la dialectique autonomie/contrôle pourtant instruite par cette nouvelle approche.
Une mesure de l'impact de la reformulation du rapport général des commissaires aux comptes
Authors: Gonthier-Besacier Nathalie
Published: April 2013

Une première étude nous a permis de souligner, en 1994, que ceux qui émettent le rapport d’audit, les commissaires aux comptes, et ceux qui l’utilisent n’en ont pas la même perception. Cet article met en évidence les résultats d’une nouvelle étude menée en 1998 pour mesurer l’impact de la réforme engagée en 1995 par la Compagnie nationale des commissaires aux comptes sur la formulation du rapport général d’audit.
Par-delà les frontières disciplinaires et linguistiques : l'influence des penseurs français sur la recherche en comptabilité
Authors: Gendron Yves , Baker C. Richard
Published: April 2013

Depuis environ le milieu des années 1980, un certain nombre de chercheurs en comptabilité publient des recherches fondées sur les œuvres de penseurs français comme Michel Foucault. Cet article traite de l’influence exercée par les écrits de penseurs français sur la recherche en comptabilité. Plus particulièrement, nous cherchons à évaluer cette influence et à mettre en lumière certains facteurs ayant contribué à son essor. Parmi ces facteurs, on compte l’ouverture de la revue Accounting, Organizations and Society aux recherches d’inspiration foucaldienne, la première conférence sur les perspectives interdisciplinaires en comptabilité (IPA Conference) tenue en 1985 à l’université de Manchester et, enfin, la formation de doctorat ou de maîtrise reçue par un certain nombre de chercheurs britanniques en comptabilité dans une discipline comme la sociologie ou l’histoire.
Les déterminants de la comptabilité créative : étude empirique dans le contexte des entreprises tunisiennes
Authors: Shabou Ridha , Boulila Taktak Neila
Published: April 2013

L’objectif de cette recherche est de tester les hypothèses de la théorie positive sur le choix de quatre techniques de la comptabilité créative dont deux ont une action sur le résultat – la méthode de valorisation des stocks et la méthode de comptabilisation des charges financières – et les deux autres ont une action sur le bilan : la réévaluation du bilan et l’escompte commercial. Les tests ont été conduits pour chaque technique prise isolément et sur des portefeuilles de techniques en utilisant la méthode de régression logistique binomiale. Les résultats trouvés apparaissent conformes avec les hypothèses posées en ce qui concerne la nature des actionnaires ; mitigés pour les clauses restrictives des contrats d’emprunt et, enfin, contraires aux prédictions pour ce qui est de l’hypothèse de la rémunération. La non-validité de cette hypothèse met en évidence les spécificités de la structure de l’actionnariat des entreprises tunisiennes et des relations d’agence entre les différents partenaires.
Exigences actionnariales et réseaux d'administrateurs : à quoi répond la mise en place des comités d'audit en France ?
Authors: Thiery-Dubuisson Stéphanie
Published: April 2013

Cette étude porte sur l’élaboration d’un modèle de mise en place des comités d’audit et teste empiriquement ce modèle. Ce dernier intègre les facteurs des théories de l’agence, de la signalisation et de l’ embeddedness. Les tests de mise en place sont réalisés grâce à un modèle de Cox sur la période 1995-1998. Les résultats suggèrent que les déterminants principaux de la diffusion des comités sont liés à l’influence des institutionnels anglo-saxons et à la position centrale de la société au sein du réseau d’entreprises. La densité des liens inter-sociétés est donc en partie responsable de l’implantation des comités d’audit en France.
Évolution des systèmes comptables, contrôle externe et réseaux de culture : (KonTraG) et (NRE)
Authors: Azan Wilfrid
Published: April 2013

L’évolution des systèmes comptables et du contrôle externe en particulier est perceptible dans les lois telles que la (KonTraG) ou la (NRE). Ces dernières offrent l’occasion de mesurer la pertinence des approches culturelles (par exemple, celle proposée par Doupnik et Salter), de révolution des systèmes comptables et de les compléter. Toutefois, les systèmes comptables interagissent et s’approprient, face à des risques devenus systémiques, des solutions, des indicateurs ou des normes conçus ailleurs. La théorie des réseaux permet de compléter utilement le cadre existant en introduisant les concepts de compatibilité de normes. Cet article propose le concept de réseau culturel pour expliquer l’évolution des systèmes comptables, les changements à l’œuvre et leur acculturation.
Les contenus informationnels respectifs du résultat net et des indicateurs de flux de trésorerie dans le contexte français
Authors: Janin Rémi
Published: April 2013

L’objet de cette étude est de comparer, en utilisant la méthodologie des études d’association, les contenus informationnels respectifs du résultat net et des indicateurs de flux de trésorerie quant à la valeur créée par les entreprises. Comparée à l’excédent de trésorerie globale (ETG), la capacité d’autofinancement (CAF) est l’indicateur de flux de trésorerie dont l’association avec les rentabilités boursières est la plus forte. Ce résultat suggère que les engagements décalés, soit la différence entre ces deux indicateurs, sont porteurs d’informations sur la valeur des entreprises. Néanmoins, le contenu informationnel de la CAF demeure très inférieur au contenu informationnel du résultat net. Cet autre résultat suggère que les engagements calculés, soit la différence entre ces deux indicateurs, sont eux aussi porteurs d’informations sur la valeur des entreprises. C’est donc l’ensemble des engagements qui confère au résultat net une supériorité informationnelle significative, comparé aux simples indicateurs de flux de trésorerie.
Responsable mais pas comptable : analyse de la normalisation des rapports environnementaux et sociaux
Authors: Quairel Françoise
Published: April 2013

La double lecture théorique de la publication d’informations comptables – approche politico-contractuelle et approche néo-institutionnelle de la légitimité – sert de cadre à l’analyse des pratiques et de la principale démarche de normalisation internationale des rapports environnementaux et sociaux : la Global Reporting Initiative (GRI). La mobilisation des outils comptables pour analyser le processus de normalisation et ses acteurs, les enjeux et les limites du cadre conceptuel et du contenu proposé permet de mettre en évidence les ambiguïtés de la nature de ces rapports et de leurs destinataires. D’un point de vue technique, cette analyse montre que le référentiel GRI doit être considérablement amélioré pour être considéré comme un standard comptable « généralement accepté » ; politiquement GRI se présente comme une institution privée de normalisation pour la publication volontaire d’informations sociétales face à des risques de régulations plus contraignantes.
L'harmonisation comptable internationale : d'un vagabondage comptable à l'autre
Authors: Barbu Elena
Published: April 2013

On peut observer, depuis le milieu des années 80, que les grands groupes internationaux de l’Union Européenne pratiquent le “vagabondage comptable” en choisissant le référentiel le mieux approprié à leurs besoins, selon le marché où ils veulent être cotés. Dans une première partie, nous tenterons de mesurer ce vagabondage comptable et son évolution en utilisant la méthode statistique des normes vectorielles. Dans une seconde partie, nous nous poserons la question : le vagabondage comptable se poursuit-il avec la même ampleur au sein d’un même référentiel (celui de l’IASB) en raison des différentes options laissées à la discrétion des entreprises ?
L'influence des systèmes relationnels d'acteurs sur les pratiques de contrôle de gestion
Authors: Oriot Fabienne
Published: April 2013

La finalité de cette recherche est de montrer comment les acteurs des unités organisationnelles, contrôleurs de gestion et opérationnels, influencent la mise en œuvre locale d’un système de contrôle de gestion central élaboré au siège d’une organisation. Initiée à partir de la contingence subjectiviste, cette recherche repose sur huit études de cas conduites auprès des directions commerciales du réseau de distribution d’une grande banque française.
Création
Authors: Hearn Steven
Published: April 2013

Convaincu que la culture est une économie comme les autres, Steven Hearn crée, reprend et gère des revues, des cinémas, une maison d’édition, une société de production de films, remporte la délégation de service publique de la Gaîté Lyrique et s’affirme ainsi comme un entrepreneur culturel.
Construire l'homogénéité dans la Plaine de Versailles. Stratégies d'acteurs et morphologie sociospatiale des ensembles résidentiels périurbains
Authors: Dutel Floriane
Published: April 2013

L’hypothèse selon laquelle le lotissement favorise la fragmentation sociospatiale de l’espace est souvent faite. Le lotissement privé produit-il une dynamique de différenciation sociale du fait de la discontinuité fonctionnelle qu’il crée ? À partir d’enquêtes réalisées en 2007 dans la Plaine de Versailles et des données fournies dans la base BIEN, on étudie le lien qui existe entre d’un côté la morphologie sociale et spatiale des lotissements périurbains et de l’autre les stratégies des acteurs à l’origine des projets immobiliers. Enfin, on démontre que le lotissement dans les communes riches de l’ouest de l’Île-de-France s’inscrit dans une dynamique de construction d’homogénéité sociospatiale à l’échelle communale.
Holocene vegetation and climate changes in central Mediterranean inferred from a high-resolution marine pollen record (Adriatic Sea)
Authors: Combourieu-Nebout N. , Peyron O. , Bout-Roumazeilles V. , Goring S. , Dormoy I. , Joannin S. , Sadori L. , Siani G. , Magny M.
Published: April 2013

Abstract. To understand the effects of future climate change on the ecology of the central Mediterranean we can look to the impacts of long-term, millennial to centennial-scale climatic variability on vegetation in the basin. Pollen data from the Adriatic Marine core MD 90-917 allows us to reconstruct vegetation and regional climate changes over the south central Mediterranean during the Holocene. Clay mineral ratios from the same core reflect the relative contributions of riverine (illite and smectite) and eolian (kaolinite) contributions to the site, and thus act as an additional proxy with which to test precipitation changes in the Holocene. Vegetation reconstruction shows vegetation responses to the late-Glacial Preboreal oscillation, most likely driven by changes in seasonal precipitation. Pollen-inferred temperature declines during the early-mid Holocene, but increases during the mid-late Holocene, similar to southern-western Mediterranean climatic patterns during the Holocene. Several short climatic events appear in the record, indicating the sensitivity of vegetation in the region to millennial-scale variability. Reconstructed summer precipitation shows a regional maximum between 8000 and 7000 cal yr BP similar to the general pattern across southern Europe. Two important shifts in vegetation occur at 7700 and between 7500 and 7000 yr. These vegetation shifts are linked to changes in seasonal precipitation and are correlated to increased river inputs respectively from the north (7700 event) and from the central Adriatic borderlands (7500–7000 event). These results reinforce the strengths of multi-proxy analysis and provide a deeper understanding of the role of precipitation and particularly the seasonality of precipitation in mediating vegetation change in the central Mediterranean during the Holocene.
Technical Note: Using wavelet analyses on water depth time series to detect glacial influence in high-mountain hydrosystems
Authors: Cauvy-Fraunié S. , Condom T. , Rabatel A. , Villacis M. , Jacobsen D. , Dangles O.
Published: April 2013

Abstract. Worldwide, the rapid shrinking of glaciers in response to ongoing climate change is currently modifying the glacial meltwater contribution to hydrosystems in glacierized catchments. Assessing the contribution of glacier run-off to stream discharge is therefore of critical importance to evaluate potential impact of glacier retreat on water quality and aquatic biota. This task has challenged both glacier hydrologists and ecologists over the last 20 yr due to both structural and functional complexity of the glacier-stream system interface. Here we propose a new methodological approach based on wavelet analyses on water depth time series to determine the glacial influence in glacierized catchments. We performed water depth measurement using water pressure loggers over ten months in 15 stream sites in two glacier-fed catchments in the Ecuadorian Andes (> 4000 m). We determined the global wavelet spectrum of each time series and defined the Wavelet Glacier Signal (WGS) as the ratio between the global wavelet power spectrum value at a 24 h-scale and its corresponding significance value. To test the relevance of the WGS we compared it with the percentage of the glacier cover in the catchments, a metric of glacier influence often used in the literature. We then tested whether one month data could be sufficient to reliably determine the glacial influence. As expected we found that the WGS of glacier-fed streams decreased downstream with the increasing of non-glacial tributaries. We also found that the WGS and the percentage of the glacier cover in the catchment were significantly positively correlated and that one month data was sufficient to identify and compare the glacial influence between two sites, provided that the water level time series were acquired over the same period. Furthermore, we found that our method permits to detect glacial signal in supposedly non-glacial sites, thereby evidencing glacial meltwater infiltrations. While we specifically focused on the tropical Andes in this paper, our approach to determine glacier influence would be applicable to temperate and arctic glacierized catchments. The WGS therefore appears as a powerful and cost effective tool to better understand the hydrological links between glaciers and hydrosystems and assess the consequences of rapid glacier melting.
Does Candida Albicans Play a Role in the Etiology of Endometriosis?
Authors: Gazvani Rafet , Fowler Paul A. , Coyne Lucy , Odds Frank C. , Gow Neil A.R.
Published: April 2013

Purpose

There is increasing evidence that immunologic mechanisms play a role in the pathogenesis of endometriosis. A high incidence of infection with Candida albicans in women with endometriosis has been reported. There is evidence to suggest that C. albicans may contribute to the pathogenesis of endometriosis possibly by modulating cytokine production.

Methods

Endometrial tissue was obtained from eight women attending Aberdeen Royal Infirmary for laparoscopic sterilization or investigation of infertility (n=7 patients without endometriosis, n= 1 patient with endometriosis). Culture of endometrial cells with inactivated Candida/Candida product was performed. The endometrial tissue was processed using a number of different assays including Ki-67 cell proliferation assay, DELFIA Ki-67 assay, MTT cell viability assay, and BrdU incorporation proliferation assay.

Results

The results from seven women without endometriosis showed that Candida product significantly (P<0.01) reduced both cell viability and cell proliferation in the presence and absence of estradiol. The effects of Candida product on endometrial cells from the patient with endometriosis differed from the average effect on seven women without endometriosis: stimulation of cell viability in the presence of estradiol and suppression of cell proliferation only at the highest dose. In terms of the effects of inactivated Candida, there was a reduction in cell viability by up to 60% (unlike in the normal women), but an increase in cell proliferation of cells both in the presence and absence of estradiol.

Conclusions

Our preliminary observations suggest that C. albicans may stimulate cell proliferation of endometrial cells from women with endometriosis whilst it seems to have an opposite effect on cells from women with no endometriosis. Caution must be exercised in the interpretation of the latter data since only one woman with endometriosis was included, but the results suggest there may be differences in the way in which Candida product and inactivated Candida affect endometrial cell viability and proliferation between women with and without endometriosis.
The structure of the spur nectary in Dendrobium finisterrae Schltr. (Dendrobiinae, Orchidaceae)
Authors: Kamińska Magdalena , Stpiczyńska Małgorzata
Published: April 2013

To date, the structure of the nectary spur of Dendrobium finisterrae has not been studied in detail, and the present paper compares the structural organization of the floral nectary in this species with the spurs of other taxa. The nectary spur of D. finisterrae was examined by means of light microscopy (LM), scanning electron microscopy (SEM), and transmission electron microscopy (TEM). It is composed of a single layer of secretory epidermis and several layers of small and compactly arranged subepidermal secretory cells. The secretory cells have thick cellulosic cell walls with primary pits. The secretory tissue is supplied by vascular bundles that run beneath in ground parenchyma and are additionally surrounded by strands of sclerenchymatous fibers. The flowers of the investigated species displayed morphological features characteristic of bee-pollinated taxa, as they are zygomorphic, creamy-green coloured with evident nectar guides. They also emit a weak but nice scent. However, they possess some characters attributed to bird-pollinated flowers such as a short, massive nectary spur and collenchymatous secretory tissue that closely resembles the one found in the nectaries of certain species that are thought to be bird-pollinated. This similarity in anatomical organization of the nectary, regardless of geographical distribution and phylogeny, strongly indicates convergence and appears to be related to pollinator-driven selection.
The prospects for the survival of the population of a boreal relict species, Betula humilis Schrk., in a small isolated peat bog in the Łęczna - Włodawa Lakeland
Authors: Pogorzelec Magdalena , Wojciechowska Joanna
Published: April 2013

An attempt was made to identify the major risks to the population of Betula humilis Schrk. existing in a small isolated transitional peat bog near Lake Bikcze, in the Łęczna-Włodawa Lakeland. The biometric features of 40 Betula humilis individuals were measured as well as the growth of shoots, flowering and fruiting were observed. Habitat conditions were characterized by making measurements of selected abiotic and biocenotic environmental factors. The obtained results allowed us to identify two main threats to the proper functioning of the study population. The first one is the possible loss of genetic identity of the species as a result of probable ongoing introgression by the potential crossing of Betula humilis with other species of the genus Betula, which are numerous in the flora of the studied area. Another threat is a change in habitat conditions (mainly light and water conditions), which is due to the accelerated secondary succession manifested by the expansion of common species such as Salix cinerea, Betula pendula, and Phragmites australis.
The effects of biological control on fungal communities colonizing eggplant (Solanum melongena L.) organs and the substrate used for eggplant cultivation
Authors: Cwalina-Ambroziak Bożena , Nowak Maciej K.
Published: April 2013

Eggplants, cv. Black Beauty, were grown in the greenhouse of the University of Warmia and Mazury in Olsztyn. During the growing season, the plants were sprayed three times with Asahi SL, Biochikol 020 PC and Bravo 500 SC, they were watered with Polyversum, and a mycorrhizal inoculum was applied to the roots of seedlings. Unprotected plants, treated with distilled water, served as control. After fruit harvest, samples of the substrate used for eggplant cultivation, eggplant stems and roots were collected, and fungi were isolated in the laboratory. The fungal soil community was more abundant and diverse than the communities colonizing the stems and roots of eggplants. The applied biological and chemical control agents effectively reduced the abundance of fungi, including pathogenic species, in the organs of eggplants and the substrate used for eggplant cultivation. Potential pathogens (Alternaria alternata, Botrytis cinerea and Fusarium species) were isolated in high numbers from eggplant stems in the control treatment and in the Polyversum treatment (67%). The lowest number of potential pathogenic species were isolated from plants treated with the biostimulator Asahi SL, the fungicide Bravo 500 SC and the mycorrhizal inoculum. The population size of pathogenic fungi (Colletotrichum coccodes and Fusarium) isolated from eggplant roots was smaller, compared with stems, particularly in the treatments with the fungicide Bravo 500 SC and the biostimulator Biochikol 020 PC. The soil fungal community was dominated by yeast-like fungi (over 60% of all isolates). Fungi known as potential causal agents of diseases were found in low abundance, and they were not detected in substrate samples collected from under fungicide-treated eggplant plants.
A revision of distribution and historical analysis of preferred hosts of Orobanche ramosa (Orobanchaceae) in Poland
Authors: Piwowarczyk Renata
Published: April 2013

The Polish localities of Orobanche ramosa L., branched broomrape, are either extinct or have not been confirmed for many years. This paper presents two new localities of O. ramosa in Poland from the Płaskowyż Proszowicki plateau (Wyżyna Małopolska upland) and the Nizina Nadwiślańska lowland (Kotlina Sandomierska basin). Habitat preferences and the abundance at the sites are described. A revised map of the distribution and a historical analysis of preferred hosts in Poland are included. The taxonomy, biology, ecology and control methods of O. ramosa are also discussed.