Le Due Process de l'IPSASB : Quelle influence sur la légitimité du normalisateur ?

National audienc

The Rise and Fall of the Private Sector Consolidation Model in the French Local Public Sector in the 1990s

International audienc

Grandeur et décadence de la consolidation des comptes dans le secteur public local français

Au début des années 1990, la méthode de consolidation des comptes appliquée par les entreprises privées est transposée dans le secteur public. Le consensus autour de la nécessité de cette information ainsi que les tentatives d’application engagées laissent imaginer une généralisation prochaine de cet outil. Pourtant, à la fin des années 1990, seules quelques collectivités continuent d’appliquer cette méthode.À partir du modèle d’analyse de la trajectoire d’une innovation proposé par Law et Callon (1992), cet article retrace la dynamique de la consolidation des comptes dans le secteur public local français et met en lumière les raisons qui ont conduit à l’abandon de cette innovation

Public Sector Accounting, IPSAS and performance management - Introduction

The current international accounting harmonization movement has extended to the public sector where more and more countries have already been or are going to be involved in the reform of their accounting system, based on the adoption of accrual accounting. This reform trend participates in a more global public sector reform, marked by the introduction of new public management.Parallel to this movement, based on the idea that high quality standards are necessary to enhance consistent financial reporting, the IPSAS Board, the international standard-setter of public accounting, engages in the development of international public sector accounting standards (IPSAS). This development constitutes a further step in the direction of the international convergence of financial reporting systems. This situation raises important questions, both for academics and practitioners. The articles included in this special issue on IPSAS present some of these questions

La gestion sociale urbaine dans les pays en développement : rapport de fin de recherche mai 1993

Les réflexions proposées ici représentent une étape dans une recherche menée par une équipe du laboratoire TMU sur le thème de "la gestion sociale urbaine dans les pays en développement" ; elle privilégie dans le champ global de la gestion urbaine la dimension sociale, en la considérant comme mécanisme de régulation des rapports sociaux urbains, et comme système de contrôle des populations urbaines. La recherche s'appuie sur l'observation et l'analyse des pratiques des gestionnaires et de celles des citadins, à partir de deux entrées : la régularisation foncière, technique de gestion du sol urbain, mais aussi mode de régulation des rapports sociaux en ville, et la gestion urbaine partagée des services urbains. C'est autour de ces deux axes que s'est tenue une journée de réflexion en mai 1992, qui a permis de mieux cerner les possibilitiés et les limites de la gestion sociale urbaine à son niveau le plus approprié, celui des collectivités territoriales locales. (Résumé d'auteur

Biofiltration vs conventional activated sludge plants: what about priority and emerging pollutants removal?

International audience: This paper compares the removal performances of two complete wastewater treatment plants (WWTPs) for all priority substances listed in the Water Framework Directive and additional compounds of interest including flame retardants, surfactants, pesticides, and personal care products (PCPs) (n = 104). First, primary treatments such as physicochemical lamellar settling (PCLS) and primary settling (PS) are compared. Similarly, biofiltration (BF) and conventional activated sludge (CAS) are then examined. Finally, the removal efficiency per unit of nitrogen removed of both WWTPs for micropollutants is discussed, as nitrogenous pollution treatment results in a special design of processes and operational conditions. For primary treatments, hydrophobic pollutants (log K ow > 4) are well removed (>70 %) for both systems despite high variations of removal. PCLS allows an obvious gain of about 20 % regarding pollutant removals, as a result of better suspended solids elimination and possible coagulant impact on soluble compounds. For biological treatments, variations of removal are much weaker, and the majority of pollutants are comparably removed within both systems. Hydrophobic and volatile compounds are well (>60 %) or very well removed (>80 %) by sorption and volatilization. Some readily biodegradable molecules are better removed by CAS, indicating a better biodegradation. A better sorption of pollutants on activated sludge could be also expected considering the differences of characteristics between a biofilm and flocs. Finally, comparison of global processes efficiency using removals of micropollutants load normalized to nitrogen shows that PCLS + BF is as efficient as PS + CAS despite a higher compactness and a shorter hydraulic retention time (HRT). Only some groups of pollutants seem better removed by PS + CAS like alkylphenols, flame retardants, or di-2-ethylhexyl phthalate (DEHP), thanks to better biodegradation and sorption resulting from HRT and biomass characteristics. For both processes, and out of the 68 molecules found in raw water, only half of them are still detected in the water discharged, most of the time close to their detection limit. However, some of them are detected at higher concentrations (>1 μg/L and/or lower than environmental quality standards), which is problematic as they represent a threat for aquatic environment

Supergravity based inflation models: a review

In this review, we discuss inflation models based on supergravity. After explaining the difficulties in realizing inflation in the context of supergravity, we show how to evade such difficulties. Depending on types of inflation, we give concrete examples, particularly paying attention to chaotic inflation because the ongoing experiments like Planck might detect the tensor perturbations in near future. We also discuss inflation models in Jordan frame supergravity, motivated by Higgs inflation.Comment: 30 pages, invited review for Classical and Quantum Gravity, published versio

Evading the pulsar constraints on the cosmic string tension in supergravity inflation

The cosmic string is a useful probe of the early Universe and may give us a clue to physics at high energy scales where any artificial particle accelerators cannot reach. Although one of the most promising tools is the cosmic microwave background, the constraint from gravitational waves is becoming so stringent that one may not hope to detect its signatures in the cosmic microwave background. In this paper, we construct a scenario that contains cosmic strings observable in the cosmic microwave background while evading the constraint imposed by the recent pulsar timing data. We argue that cosmic strings with relatively large tension are allowed by delaying the onset of the scaling regime. We also show that this scenario is naturally realized in the context of chaotic inflation in supergravity, where the phase transition is governed by the Hubble induced mass.Comment: 24pages, 3 figures, published in JCA

Scalar Multiplet Dark Matter

We perform a systematic study of the phenomenology associated to models where the dark matter consists in the neutral component of a scalar SU(2)_L n-uplet, up to n=7. If one includes only the pure gauge induced annihilation cross-sections it is known that such particles provide good dark matter candidates, leading to the observed dark matter relic abundance for a particular value of their mass around the TeV scale. We show that these values actually become ranges of values -which we determine- if one takes into account the annihilations induced by the various scalar couplings appearing in these models. This leads to predictions for both direct and indirect detection signatures as a function of the dark matter mass within these ranges. Both can be largely enhanced by the quartic coupling contributions. We also explain how, if one adds right-handed neutrinos to the scalar doublet case, the results of this analysis allow to have altogether a viable dark matter candidate, successful generation of neutrino masses, and leptogenesis in a particularly minimal way with all new physics at the TeV scale.Comment: 43 pages, 20 figure