125 research outputs found
Une société civile peut être un contractant non professionnel
No full textInternational audience(Civ. 3e, 24 octobre 2012, n° 11-18.774, D. 2013. 280, obs. S. Colmant, note C. Blanchard ; ibid. 391, obs. S. Amrani-Mekki et M. Mekki ; Bull. Joly 2013. 130, note M.-H. Monsèrié-Bon
Une société civile peut être un contractant non professionnel
No full textInternational audience(Civ. 3e, 24 octobre 2012, n° 11-18.774, D. 2013. 280, obs. S. Colmant, note C. Blanchard ; ibid. 391, obs. S. Amrani-Mekki et M. Mekki ; Bull. Joly 2013. 130, note M.-H. Monsèrié-Bon
Novel rapid PCR for the detection of Ile491Phe rpoB mutation of Mycobacterium tuberculosis, a rifampicin-resistance-conferring mutation undetected by commercial assays
No full textObjectives: Neither the liquid medium-based Bactec MGIT, nor commercial molecular assays such as the Xpert MTB/RIF and the MTBDR. plus V2.0 assays are capable of detecting up to 30% of rifampicin-resistant Mycobacterium tuberculosis strains in Swaziland because of the large proportion of the rpoB Ile491Phe mutations. In other countries, the frequency of this mutation is thought to be low. Methods: We designed a real-time multiplex allele-specific PCR assay to identify the rpoB Ile491Phe mutation responsible for these undetected resistant M. tuberculosis strains. Results: The technique showed 100% similarity with rpoB sequencing on a panel of 78 strains from Swaziland. Conclusions: We propose that the detection of the rpoB Ile491Phe rpoB mutation should complement commercial assays for the diagnosis of rifampicin-resistant M. tuberculosis in routine conditions, particularly in countries where this specific mutation is frequent. The technique proposed in this paper is adapted for most reference laboratories. © 2016 The Author(s)
Accounting for goodwill in IFRS 3 and IAS 36 - The consequences of the current impairment-only model and its relevance compared to other models
No full textAs of 2004, goodwill is subject to an annual impairment test. In June 2015, the International Accounting Standards Board (IASB) completed the Post-implementation Review of IFRS 3 Business Combinations and, following this review, it decided to conduct a research project, called the Goodwill and impairment research project, aiming among others at determining whether the current impairment-only model represents the most appropriate subsequent accounting for goodwill and whether it should or could be improved. In line with this research project, this paper aims at assessing whether the current impairment-only model is the best approach regarding the subsequent accounting for goodwill. In particular, this paper focuses on the conceptual and practical relevance of the current model and compares this relevance with that of other models, in order to find the (already existing or not) best approach for the subsequent accounting for goodwill. In order to do so, the paper starts by depicting some fundamental concepts as well as the current requirements. It subsequently briefly compares these requirements with those applying in North-America. Thereafter, it reviews these requirements in light of IASB’s, literature’s, practitioners’ and personal arguments and findings. It next displays a critical and personal analysis of the existing alternative models and improvements to the current subsequent accounting for goodwill. It then concludes by presenting a personal alternative model that, in the opinion of the author, may tackle most of the issues identified.Master [120] en sciences de gestion, Université catholique de Louvain, 2018La diffusion de ce mémoire n'est pas autorisée par l'institutio
Discours prononcé sur la tombe de M. le Dr Colmant, par M. le Dr Lejeal,... le 29 septembre 1876
No full textAvec mode text
Jingmenviruses: Ubiquitous, understudied, segmented flavi-like viruses
No full textJingmenviruses are a group of viruses identified recently, in 2014, and currently classified by the International Committee on Taxonomy of Viruses as unclassified Flaviviridae. These viruses closely related to flaviviruses are unique due to the segmented nature of their genome. The prototype jingmenvirus, Jingmen tick virus (JMTV), was discovered in Rhipicephalus microplus ticks collected from China in 2010. Jingmenviruses genomes are composed of four to five segments, encoding for up to seven structural proteins and two non-structural proteins, both of which display strong similarities with flaviviral non-structural proteins (NS2B/NS3 and NS5). Jingmenviruses are currently separated into two phylogenetic clades. One clade includes tick- and vertebrate-associated jingmenviruses, which have been detected in ticks and mosquitoes, as well as in humans, cattle, monkeys, bats, rodents, sheep, and tortoises. In addition to these molecular and serological detections, over a hundred human patients tested positive for jingmenviruses after developing febrile illness and flu-like symptoms in China and Serbia. The second phylogenetic clade includes insect-associated jingmenvirus sequences, which have been detected in a wide range of insect species, as well as in crustaceans, plants, and fungi. In addition to being found in various types of hosts, jingmenviruses are endemic, as they have been detected in a wide range of environments, all over the world. Taken together, all of these elements show that jingmenviruses correspond exactly to the definition of emerging viruses at risk of causing a pandemic, since they are already endemic, have a close association with arthropods, are found in animals in close contact with humans, and have caused sporadic cases of febrile illness in multiple patients. Despite these arguments, the vast majority of published data is from metagenomics studies and many aspects of jingmenvirus replication remain to be elucidated, such as their tropism, cycle of transmission, structure, and mechanisms of replication and restriction or epidemiology. It is therefore crucial to prioritize jingmenvirus research in the years to come, to be prepared for their emergence as human or veterinary pathogens
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