Search

The purpose of this paper is to evaluate the impact of 2008 financial crisis in two countries adopting two different accounting and financial systems: France (IFRS) and United States (US GAAP). From two French and American samples of 4030 firm–year observations (from 2004 to 2013), we found significant discrepancies between the two countries and within the same country. For French companies, only the persistence was degraded during 2008 and this deterioration mitigated after the year of the crisis. However, the effect of the crisis on the earnings quality of US companies was paradoxical: negative effect on predictability, value relevance and timeliness and positive effect on conservatism and without effects on earnings management.

Publication Inra prise en compte dans l'analyse bibliométrique des publications scientifiques mondiales sur les Fruits, les Légumes et la Pomme de terre. Période 2000-2012. http://prodinra.inra.fr/record/256699; In order to study the specific interaction involved in the persistent transmission of potato leafroll virus (PLRV), a characterization of both virus and its vector is necessary. Six Tunisian aphid clones collected from two different sites and belonging to the Myzus persicae complex were tested for their capacity in transmitting Tunisian PLRV isolates. Experiments conducted under controlled conditions showed high aphid transmission capacity of PLRV whatever the geographic origin of aphids. However, no significant difference between the transmission rates was observed. The relationship between the transmission values and the genotype of aphids was studied. Therefore, nine microsatellite loci were amplified to assess genetic differentiation among the Tunisian aphid clones. Microsatellite analysis discriminated five different genotypic classes among the six Tunisian aphid clones. A phylogenetic analysis revealed that the aphid clones clustered independently to their transmission capacity and to their collection site. In support of this, statistical analysis showed no significant correlation between the PLRV transmission efficiency and the genotype of the Tunisian aphid clones. Moreover, the aphid genotype was not affected by their geographical origin.

Objective: Although it is presumed that both kidneys excrete similar urinary constituents, it is a general observation that the majority of patients present with unilateral stone disease. The aim of this work was to study the laterality of recurrence in calcium stone formers. Patients and Methods: In a retrospective study of 154 patients treated for recurrent symptomatic nephrolithiasis at our institution between January 1982 and December 2006, the side of stone formation was determined by an analysis of radiographic fi ndings and symptomatic history. Patients with hydronephrosis, major renal anatomic anomalies and non-calcium stones were excluded from the study. The features of unilateral stone forming and bilateral stone forming were compared. Statistical analysis was done using Student\'s t-test. Results: Of the 154 patients, 102 were males and 52 females with a male-to-female ratio of 1:2. One hundred and fourteen patients had unilateral stones (Group A), 64 (56%) on the left and 50 (44%) on the right side. In 40 patients they were bilateral (Group B). Comparing Groups A and B, the mean age at the fi rst stone episode was 41.5 versus 38.3 years, the mean interval between the fi rst stone and recurrence was 9.6 versus 9.9 years, and the mean follow-up was 13.3 versus 14.9 years (differences not statistically signifi cant). In Group A, 101 patients (89%) had unilateral stone recurrence episodes with 86 of these 101 patients (85%) developing stones on the same side as the primary stone. Of the 40 patients with bilateral stone formation, 30 patients (75%) had bilateral stone recurrence episodes. Conclusion: Recurrent stone formers commonly present withcalculi on the same side and the etiology of this phenomenon is unclear, but anatomic and external triggers should be considered. Keywords: Laterality, kidney, renal stones, recurrence, urinary calculi.African Journal Of Urology Vol.14 (3) 2007: pp. 143-146

Objective: Pure primary small cell carcinoma (PSCC) of the bladder is a rare tumor, and patients commonly present with metastatic disease. No prospective studies evaluating the most efficient treatment have been published. We reviewed our experience with treating these tumors to evaluate their histopathological characteristics and clinical outcome. Patients and Methods: This study presents our experience in 5 patients with PSCC of the bladder during a 7-year period. The patients\' tumor characteristics, therapy, follow-up and survival status were documented. Results: All patients were male with a mean age of 67 years. The main clinical presentation was macroscopic hematuria. All tumors were invasive at the time of diagnosis. Systemic chemotherapy was given in 4 patients, and one patient was treated by radical cystectomy. The overall median survival was 17 months. Conclusion: PSCC of the bladder should be considered a systemic disease, because most patients present with metastases. Prospective studies are needed to determine the optimal treatment. Keywords: bladder neoplasm, chemotherapy, chromogranin, small cell carcinoma, synaptophysinAfrican Journal of Urology Vol. 13 (3) 2007: pp. 193-197

No Abstract. African Journal of Urology Vol. 13 (2) 2007: pp. 119-123

International audience; Nine Tunisian isolates of Potato leafroll virus (PLRV) were collected from potato plants (cv Spunta) with similar secondary leafroll symptoms. These PLRV isolates were readily transmitted by Myzus persicae (Sulzer) from potato plants to Physalis foridana test plants inducing symptoms of differing severities. In order to investigate the genetic variability between the PLRV isolates, the ORFO regions of the Tunisian PLRV isolates were sequenced and compared with that of a French isolate (Fr5) that induces mild symptoms and 24 ORFO PLRV sequences available in Genbank. The Tunisian isolate;; could be classified in two of the three groupings of the phylogenetic tree obtained. A tentative correlation b, tween symptom expression in P. foridana and specific changes in the ORFO sequences is discussed

National audience