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Conseil d’administration et agressivité fiscale
No full textInternational audienceCet article analyse les relations entre le niveau d’imposition et la gouvernance d’entreprise dans un contexte français. Premièrement, l’étude est réalisée pour déterminer dans quelle mesure les actionnaires peuvent valoriser l’optimisation fiscale et redouter l’agressivité fiscale. Deuxièmement, nous étudions quelles configurations structurelles du CA permettent de limiter au mieux le risque fiscal lié à des pratiques agressives. L’échantillon est composé de sociétés françaises appartenant à l’indice CAC All-Tradable sur la période 2015-2020. Des estimations statistiques des régressions et des tests de robustesse, lf ressort deux principaux apports. D’une part, notre article soutient l’existence d’une relation en forme de U inversé entre le niveau d’imposition et la performance, ce qui démontre une méfiance vis-à-vis de l’agressivité fiscale. D’autre part, nous observons que la taille du CA et son taux d’indépendance sont deux variables déterminantes pour lutter contre l’agressivité fiscale
The role of pharmacist education as a catalyst: Examining COVID-19 vaccine acceptance and hesitancy in senior Lebanese citizens
No full textInternational audienceObjective: This study aims to underscore the potential of pharmacist education in bridging the gap between COVID-19 vaccine hesitancy and acceptance, focusing on senior Lebanese citizens. Methods: The study is an online cross-sectional observational survey using the snowball technique. It was conducted in Lebanon during the lockdown over a period of five months from December 2020 to April 2021. Two hundred Lebanese adults aged 65 years and older with internet access were enrolled. Results: In total, 229 seniors completed the questionnaire, among which 18.8% took the COVID-19 vaccine. Results showed a significant association between vaccine-intake individuals with a higher number of comorbidities (ORa=1.15, 95% CI (1.09;1.22)). Acceptance of the vaccine (ORa=1.12, 95% CI (1.04; 1.20)) had a more significant influence than vaccine hesitancy (ORa=0.81, 95% CI (0.73; 0.90)). Key factors affecting higher vaccine acceptance were a recent history of falls (Beta=2.545, CI (0.823;4.268)), and seeking advice from a pharmacist (Beta=3.992, CI (0.877;7.106)) while being a healthcare professional was associated with lower acceptance (Beta=-2.398, CI (-4.492; -0.305)). Conclusion: This study accentuates the vital role of pharmacists' educational influence in promoting vaccine acceptance among seniors, emphasising the need to empower the elderly in their health choices for effective disease prevention
Prediction of water retention properties of French soils using the in situ volumetric water content at field capacity as single input data
No full textInternational audienceThe objective of this study was to investigate the relevance of using the in situ volumetric water content at field capacity () as a predictor of the water retention properties by comparing the performances of pedotransfer functions (PTFs) established using artificial neural networks (ANN-PTFs) and support vector machines (SVM-PTFs) with much simpler PTFs in the form of simple linear regressions (SLR-PTFs). A dataset comprising 456 horizons collected in soils located in France was used. The available data were: the silt and clay contents (SC), the organic carbon content (OC), the bulk density at field capacity (), the in situ gravimetric water content at field capacity) related to by using , and the volumetric water content at-1,-3.3,-10,-33,-100,-330 and-1500 kPa matric potential. The performances of the PTFs studied were compared by using the root mean squared error (RMSE) and the coefficient of determination (R²). Our results showed the relevance of using , which was proved to be close to the volumetric water content at-10 kPa matric potential, as a predictor of the water retention properties. With ANN-PTFs, the best performances were recorded when both and SC were used as input data (RMSE = 0.027 cm 3 cm-3 and R 2 = 0.92). With SVM-PTFs, the smallest RMSE was recorded when was used as single input data (RMSE = 0.026 cm 3 cm-3). As for R 2 of SVM-PTFs, it was the highest with and SC as input data (R 2 = 0.84). The SLR-PTFs using as single predictor after stratification by texture performed better (RMSE = 0.031 cm 3 cm-3 and R 2 = 0.88) than the ANN-PTFs using one or two soil characteristics as input data. Comparison of SLR-PTFs with SVM-PTFs showed that the latter performed slightly better than SLR-PTFs after stratification by texture but R 2 was smaller when was used as the single predictor. Use of a predicted value of the bulk density at field capacity to obtain a value of in situ volumetric water content at field capacity led to poorer performances of the SLR-PTFs but after stratification by texture they remained close to those recorded with ANN-PTFs or SVM-PTFs when they used a single soil characteristic as input data. Finally, our results showed that associating OC to the input data did not increase the perfomances of the ANN-PTFs and SVM-PTFs
On the consistency of mode estimate for spatially dependent data
No full textInternational audienceThis paper is concerned with estimating the density mode for random field by kernel method under some α-mixing condition. The almost sure uniform convergence of the density estimator is proved. The rate of almost sure uniform convergence of the density gradient estimator is given under mild conditions. The unknown density is supposed unimodal and its mode is estimated by a kernel estimate. The strong consistency of the mode estimate is investigated and the rate of convergence is given. An optimal bandwidth selection procedure is proposed and a simulation study is used to obtain empirical results
Y a-t-il une part d’inconscient dans l’entrepreneuriat ?
No full textR2ELorsqu’on aborde le sujet de l’entrepreneuriat, il vient habituellement à l’esprit des éléments comme la création d’entreprise, la performance, le succès, l’échec, le financement, l’importance des réseaux, etc. Bref, autant d’éléments qui ont largement leur place pour comprendre l’entrepreneuriat certes, mais dans sa dimension observable, autrement dit celle de la face visible de l’iceberg.Dès lors, il convient de nous demander s’il n’existe pas d’autres voies à explorer en dehors de ce cadre, susceptibles d’apporter un regard différent et pertinent sur l’entrepreneuriat
Addressing the Gap of Nutrition in Medical Education: Experiences and Expectations of Medical Students and Residents in France and the United States
No full textInternational audienceDistinct pedagogical approaches within medical curricula in France and in the U.S. reflect a growing recognition of the importance of nutrition to address major public health challenges. However, recent generations of medical students have expressed mixed opinions regarding nutrition education. What pedagogical approach may improve nutrition education? Despite different medical systems, students from both France and the U.S. share similar concerns and expectations, that nutrition knowledge must be embedded in the curriculum and must be engaging. Hands-on, system-based, epistemological, and multidisciplinary approaches need better articulation to forge a robust medical curriculum. In the rapidly changing contexts of medicine and public awareness, social science research may facilitate recommendations for improved nutrition education
Forest Genetics Research in the Mediterranean Basin: Bibliometric Analysis, Knowledge Gaps, and Perspectives
No full textInternational audiencePurpose of Review Recognizing that in the context of global change, tree genetic diversity represents a crucial resource for future forest adaptation, we review and highlight the major forest genetics research achievements of the past decades in biodiversity-rich countries of the Mediterranean region. For this, we conducted a bibliometric analysis of the scientific literature spanning the past thirty years (1991-2020). Putting together the representative regionwide expertise of our co-authorship, we propose research perspectives for the next decade. Recent Findings Forest genetics research in Mediterranean countries is organized into three different scientific domains of unequal importance. The domain "Population diversity and Differentiation" related to over 62% of all publications of the period, the domain "Environmental conditions, growth and stress response" to almost 23%, and the domain "Phylogeography" to almost 15%. Citation rate was trending the opposite way, indicating a strong and sustained interest in phylogeography and a rising interest for genetics research related to climate change and drought resistance. The share of publications from Asia and Africa to the total within the Mediterranean increased significantly during the 30-year period analyzed, reaching just below 30% during the last decade. Describing poorly known species and populations, including marginal populations, using the full potential of genomic methods, testing adaptation in common gardens, and modeling adaptive capacity to build reliable scenarios for forest management remain strategic research priorities. Delineating areas of high and low genetic diversity, for conservation and restoration, respectively, is needed. Joining forces between forest management and forest research, sharing data, experience, and knowledge within and among countries will have to progress significantly, e.g., to assess the potential of Mediterranean genetic resources as assisted migration material worldwide. Introductory quote: Let us collect with care the facts we can observe, let us consult experience wherever we can, and when this experience is inaccessible to us, let us assemble all the inductions which observation of facts analogous to those which escape us can furnish and let us assert nothing categorically; in this way, we shall be able little by little to discover the causes of a multitude of natural phenomena, and, perhaps, even of phenomena which seem the most incomprehensible... J.B. de Lamarck (Philosophie zoologique, 1809), cited by O. Langlet (1971)
Leadership, team cohesion and family firms’ performance
No full textInternational audienceThe purpose of this study is to determine the moderating effects of team cohesion and knowledge sharing on the performance of teams that utilise empowering leadership using a multiple regression analysis on a sample from three departments within 114 family firms in Lebanon. The results suggest that there is a significant relationship between empowering leadership and team cohesion and that knowledge sharing and team cohesion have an indirect influence on team performance. Our study provides important insights regarding team cohesion and knowledge sharing in empowering leadership practices in the Middle East. More importantly, our paper underlines how critical team performance is by highlighting the fact that a willingness to share skills, expertise and know-how benefits all team members and groups of a department or managerial structure. Group cohesiveness is crucial for a leader and for a firms management team and team performance
Takotsubo cardiomyopathy
No full textInternational audienceTakotsubo cardiomyopathy (TTC) is a clinical condition of transient acute heart failure correlated to regional wall motion abnormalities extending beyond the distribution of a single epicardial coronary artery. It is classified into four major types: apical, basal, mid-ventricular and focal. Sympathetic nerve stimulation and catecholamine storm are the main players in the pathogenesis of TTC. The clinical course of disease is generally benign but it may end with life-threatening complications. Coronary angiography, left ventriculogram, transthoracic echocardiography and cardiac magnetic resonance imaging (CMR) are the main tools for making diagnosis. Except for critical cases with hemodynamic instability and/or complications, the overall management is limited to conventional heart failure therapy
Detector: Hierarchical Distributed Fault Detection Algorithm for Lattice Based Modular Robots
No full textInternational audience<span style="white-space: pre-wrap;">Modular robots are robots built from multiple modules which can reconfigure the shape of the whole robot. This makes them a promising technology to realize highly adaptable and re-configurable robots. One of the main challenges in modular robotics is to detect and heal the system from a state of partial or complete disconnection. Partial disconnection can be achieved by removing the links between the modules. Complete disconnection can be achieved by removing all the connections between two group of modules. It is important for the modular robots to detect a failure between connections since the mobility and the functionality of the robot depend on it. This paper presents a novel approach to detect disconnections in lattice based modular robots. It detects the disconnections using a hierarchical algorithm. The leader of the system constructs a spanning tree, assigns a coordinate to each module and compares it to detect the disconnections. The simulations shows the ability to detect all partial disconnections. Furthermore, the complexity regarding the number of messages sent is linear against the number of modules in the system.</span&g