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Regards croisés sur l'enseignement en comptabilité : Développer une perspective critique entre contraintes institutionnelles et démarches individuelles
No full textInternational audienceLa littérature sur l’enseignement critique de la comptabilité propose principalement des réflexions théoriques ou avance des objectifs et principes généraux relatifs à cet enseignement (Dillard 2002 ; Boyce 2004 ; Dupuy et al. 2006 ; Ahrens et al. 2008 ; Hopper 2013 ; Dillard et Vinnari 2017 ; Hopper 2023). Quelques travaux (par exemple, Kaidonis (2004), Chabrak et Craig (2013) ou Puyou (2022)) s’intéressent plus précisément à des expérimentations ou à des pratiques pédagogiques particulières, développées ou à développer. Toutefois, à notre connaissance, aucune recherche empirique ne fournit un état des lieux détaillé de l’enseignement critique de la comptabilité. C’est ce que propose ce chapitre en adoptant une approche résolument empirique et exploratoire. Plus précisément, il vise à rendre compte de la manière dont l’enseignement de la comptabilité dans une perspective critique est pratiqué aujourd’hui en France, ainsi que du contexte dans lequel il évolue et se développe. Nous parlons ici de comptabilité au sens large, intégrant la comptabilité financière, la comptabilité analytique, le contrôle de gestion et l’audit. L’objectif est tout d’abord de mettre au jour les principes et objectifs qui motivent les enseignants intégrant une dimension critique dans leur enseignement, ainsi que les contraintes et obstacles auxquels ils peuvent se trouver confrontés dans cette mission. Il s’agit ensuite de comprendre comment ces derniers concilient ces objectifs et ces contraintes qui peuvent parfois se révéler en tension et de quelle manière cela se matérialise dans les pratiques pédagogiques qu’ils utilisent afin d’intégrer une dimension critique dans les cours de comptabilité.<br/
Actes de la 28e Conférence Nationale en Intelligence Artificielle: CNIA 2025
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Association of dermoscopic signs of regression in melanocytic lesions with immune checkpoint inhibitor response in metastatic melanoma patients
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Reallocating Wasted Votes in Proportional Parliamentary Elections with Thresholds
No full textInternational audienceIn many proportional parliamentary elections, electoral thresholds (typically 3-5%) are used to promote stability and governability by preventing the election of parties with very small representation. However, these thresholds often result in a significant number of "wasted votes" cast for parties that fail to meet the threshold, which reduces representativeness. One proposal is to allow voters to specify replacement votes, by either indicating a second choice party or by ranking a subset of the parties, but there are several ways of deciding on the scores of the parties (and thus the composition of the parliament) given those votes. We introduce a formal model of party voting with thresholds, and compare a variety of party selection rules axiomatically, and experimentally using a dataset we collected during the 2024 European election in France. We identify three particularly attractive rules, called Direct Winners Only (DO), Single Transferable Vote (STV) and Greedy Plurality (GP)
Towards a Situational Aware-Based Cybersecurity Remediation
No full textInternational audienceAs cyberattacks become increasingly sophisticated, structured remediation is essential to contain threats effectively. While existing semantic resources, such as cybersecurity vocabularies and ontologies, provide a foundation for remediation strategies, their practical application remains challenging due to the fragmentation of cybersecurity tools and the difficulty of integrating these resources into operational workflows. After exploring the state of the art relying on cybersecurity incident remediation and highlighting their drawbacks, we suggest through this paper to go towards a situational awareness-based remediation process. This process is roughly outlined in this paper. We also highlight the knowledge to be formalized and to be provided to the process in the perspective of its automation
Hospitalisation for acute heart failure and in-hospital mortality before, during, and after the COVID-19 pandemic in France: A Nationwide cohort study from 2013 to 2024
No full textIntroductionHealthcare systems were reorganised in 2020 to manage the COVID-19 pandemic. Despite their urgent status, hospital admissions for acute heart failure (AHF) were reported to decline from 9% to 66% worldwide between 2020 and 2021, with divergent findings regarding in-hospital mortality. This study aimed to investigate in detail the evolution of AHF hospitalisations and in-hospital mortality in France from 2013 to 2024.MethodsBased on the 2.9 million AHF hospitalisations recorded in France from 2013 to 2024, yearly numbers of hospitalisations and deaths expected in years 2020 to 2024 were estimated using a Poisson regression model, with 2013–2019 as the reference period. The differences between observed and expected event counts in the years 2020 to 2024 were used to quantify the disruptions that occurred since the emergence of the pandemic.ResultsA total deficit of -222,913 [-223,908; -221,926] (mean [95% CI]) AHF hospitalisations was estimated for the 2020-2024 years, corresponding to a 16.1% decrease compared to pre-pandemic trends. The yearly reduction in AHF hospitalisations worsened over time, from -39,268 [-39,685; - 38,847] fewer cases in 2020 to -55,521 [-55,984; -55,051] in 2024. In parallel with the decline in AHF hospitalisations, estimated excess in-hospital deaths were 828 [729; 928], 1,625 [1,517; 1,731], 2,427 [2,323; 2,531], 1,739 [1,634; 1,844], and 1,175 [1,068; 1,281] for the years 2020 to 2024, respectively. These correspond to relative increases in in-hospital mortality ranging from 4.4% to 13.2% compared to expected values. The disruptions in both hospital admissions and in-hospital mortality affected more females than males.ConclusionsThe apparent long-lasting changes in the management of AHF patients in France observed since the COVID-19 pandemic emergence, particularly among females, suggest improving the preparedness for future crises and require addressing the current sustained disruptions
Introduction to the Minitrack on Disaster Information, Resilience, for Emergency and Crisis Technologies
No full textInternational audienceThe DIRECT minitrack is a part of the Digital Government Track. The DIRECT minitrack in HICSS-58 continues the tradition of delivering a high-quality venue for scholars scrutinizing all aspects of design, development, implementation, analysis, operation, evaluation and use of information systems and ICT to strengthen societal resilience. Over the years this minitrack have received interesting, innovative articles and breakthrough visions on disaster management and response, technology supported disaster management and resilience. The DIRECTminitrack is dedicated to being a meeting point for researchers in the broader topic of information technology and information systems for crisis management and security, and focuses on how technologies, information management, data science and artificial intelligence can contribute to support emergency management as part of digital government
The CKN inequality for spinors: symmetry and symmetry breaking
No full textInternational audienceThis paper is devoted to Sobolev interpolation inequalities for spinors, with weights of Caffarelli-Kohn-Nirenberg (CKN) type. In view of the corresponding results for scalar functions, a natural question is to determine whether optimal spinors have symmetry properties, or whether spinors with symmetry properties are linearly unstable, in which case we shall say that symmetry breaking occurs. What symmetry means has to be carefully defined and the overall picture turns out to be richer than in the scalar case. So far, no symmetrization technique is available in the spinorial case. We can however determine a range of the parameters for which symmetry holds using a detailed analysis based mostly on spectral methods
Methane (CH₄) Point Source Fine-Scale Modeling in the Aix-Marseille-Provence Metropolis Area, France
No full textInternational audienceThis study investigates methane (CH₄) emissions from point sources in the Aix-Marseille-Provence area, utilizing WindTrax 2.0 for fine-scale dispersion modeling. Datasets from sonic anemometers and line concentration sensors were integrated to simulate and predict CH₄ plume movements at wastewater treatment and industrial sites.The results highlight significant temporal variability in CH₄ emissions, with detailed visualizations identifying high-concentration zones. The findings highlight the utility of WindTrax 2.0 in understanding CH₄ dispersion, assisting in the development of more effective emission control strategies and regional environmental management
Fondements épistémologiques de la recherche
No full textInternational audienceTout travail de recherche repose sur une certaine vision du monde, utilise uneméthodologie, propose des résultats visant à comprendre, expliquer, prédire outransformer. Une explicitation de ces présupposés épistémologiques permet decontrôler la démarche de recherche, d’accroître la valeur de la connaissance quien est issue et de mieux saisir nombre de débats entre courants théoriques.L’objet de ce chapitre est d’aider le chercheur à conduire cette réflexion épistémologiqueen l’invitant à s’interroger sur les quatre dimensions suivantes : quelest ce réel que l’on cherche à appréhender ? Quelle est la nature de la connaissanceproduite ? Quels sont la valeur et le statut de cette connaissance ?Quelles sont ses incidences sur le réel étudié ? Des éléments de réponse sontproposés en distinguant à grands traits les postures que défendent les différentsparadigmes caractéristiques de notre champ de recherche, le management