Academic literature on the topic 'OHADA space'

Audit quality has been evaluated in academic literature accordingly with auditor qualities, due to the difficulties of observing auditing technical process itself. The qualities of a good auditor are then competence and independence, sine qua none conditions of audit quality. That approach is otherwise valid only if there is a valuable framework like stock market where auditor’s competence and independence could be observed. In OHADA space countries, the financial market is approximately off. It is therefore impossible to assess audit quality the way it has been done in prior literature. This study suggests a new approach of assessing audit quality in OHADA countries in relation with audit committees member’s perception of auditing process. Using an innovative qualitative approach inspired from Manita (2008), the results suggest to take into account the auditor’s knowledge of the company, the relevance of the identified zone of risks and the degree of communication with the board of directors.

This paper studies the Aristotelian concept of φρόνησις (phronèsis) and its extensions in accounting in the Ohadian region. He shows that, in Aristotle, the practical application of φρόνησις (phronèsis), as distinct from science, moral virtues, poièsis and wisdom, is suspended from the necessities, from the barometer of the given moment and the context. It could be defined as a state of grasping the truth, involving reason, concerned with action about things that are good or bad for a human being. In this regard, it is in parallel with the accounting convention of prudence in the OHADA area, insofar as prudence is there indefined as "the reasonable assessment of facts under conditions of uncertainty in order to avoid the risk of transferring to the future of present uncertainties likely to affect the assets or earnings of the entity". With other parallels in mind, we can conclude that the accounting convention of prudence in the Ohadian space is a continuity of the Aristotelian notion of φρόνησις (phronèsis).

Underfloor and overhead air distributions are two types of Heating Ventilating and Air Conditioning (HVAC) system in which both differs in term of channelling the supplied air into a space. Underfloor air distribution (UFAD) system channels the supplied air from the underfloor plenum and goes to the return vent at the ceiling. On the other hand, the overhead air distribution (OHAD) system utilizes the ceiling-to-ceiling air pathway approach. In this study, A developed HVAC model was proposed. Ansys Fluent program was used to numerically investigate the best thermal comfort of the proposed model in terms of occupant satisfaction by referring to ASHRAE Standard. Two scenarios were designed and adopted in the computational investigation which is OHAD and UFAD. Three heat-generating parameters were involved which are a room lamp, personal computer and occupant. The attained computational fluid dynamic (CFD) simulation results were validated. Generally, the attained CFD results showed that the UFAD system could perform better compare to the OHAD system even though the OHAD system could have some benefits. Specifically, the UFAD system provided the best thermal performance whereas the OHAD system was found to be less efficient in providing thermal comfort to the occupant and consumed a greater amount of energy because it was required to cool down the whole room instead of being cooled partly. The CFD results confirmed that the UFAD system was capable of maintaining the room temperature at 26°C at a height below 2.0 m compared to 1.2 m of the OHAD system. In conclusion, the UFAD system could provide better indoor air quality, and it could have superior performance for the tropic weather regions such as Malaysia compared to that of the OHAD system. Besides, using the UFAD system could be represented a preventive action that could be proposed to solve the mould growth inside any occupied room.

1. This study addressed the contribution of primary afferents, mast cells, and sympathetic efferents to the control of vascular permeability in synovial joints. Extravasation of Evans blue dye into the synovial space was measured by perfusion of the knee joint in the adult rat. Plasma extravasation (PE) was evoked by pharmacologic activation of either unmyelinated primary afferents, mast cells, or sympathetic postganglionic nerve (SPGN) terminals with acute injection of either capsaicin, compound 48/80, or 6-hydroxydopamine (6-OHDA), respectively. In otherwise untreated control rats, acute infusion of capsaicin or compound 48/80 produced a brief increase in vascular permeability; infusion of 6-OHDA produced a larger and more prolonged increase. 2. To evaluate the contribution of an interaction of different cellular elements in the joint to PE, we repeated these experiments in rats pretreated with capsaicin, compound 48/80, or 6-OHDA; administered quercetin; or surgically sympathectomized by excision of the lumbar sympathetic chain. Eliminating unmyelinated afferent nerve terminals by neonatal treatment with capsaicin only reduced the increase in PE produced by acute infusion of capsaicin. Degranulating mast cells by pretreatment with compound 48/80, or preventing the degranulation of mast cells by treatment with quercetin, reduced the increase in PE evoked by infusion of either capsaicin or compound 48/80. Finally, sympathectomy, produced by excision of the lumbar sympathetic chain or by pretreatment with 6-OHDA, significantly reduced PE elicited by acute infusion of capsaicin, compound 48/80, or 6-OHDA. 3. Neither infusing substances normally localized to sympathetic efferents nor inducing changes in blood pressure could mimic the profound increase in PE evoked by activation of sympathetic postganglionic neurons with acute infusion of 6-OHDA. Thus norepinephrine produced a significant decrease in PE, adenosine triphosphate produced only a brief increase, neuropeptide Y had no effect, and manipulating blood pressure (either up or down) had no effect on either base-line or 6-OHDA-induced PE. 4. Indomethacin treatment significantly reduced the increase in PE produced by 6-OHDA. This effect of indomethacin was reversed by the addition of prostaglandin E2 (PGE2) to the 6-OHDA in the perfusion fluid. This finding implicates prostaglandins (i.e., cyclooxygenase products of arachidonic acid metabolism) in SPGN-dependent generation of PE.(ABSTRACT TRUNCATED AT 400 WORDS)

Several types of sensory perception have circadian rhythms. The spinal cord can be considered a center for controlling circadian rhythms by changing clock gene expression. However, to date, it is not known if mechanonociception itself has a circadian rhythm. The hypothalamic A11 area represents the primary source of dopamine (DA) in the spinal cord and has been found to be involved in clock gene expression and circadian rhythmicity. Here, we investigate if the paw withdrawal threshold (PWT) has a circadian rhythm, as well as the role of the dopaminergic A11 nucleus, DA, and DA receptors (DR) in the PWT circadian rhythm and if they modify clock gene expression in the lumbar spinal cord. Naïve rats showed a circadian rhythm of the PWT of almost 24 h, beginning during the night–day interphase and peaking at 14.63 h. Similarly, DA and DOPAC’s spinal contents increased at dusk and reached their maximum contents at noon. The injection of 6-hydroxydopamine (6-OHDA) into the A11 nucleus completely abolished the circadian rhythm of the PWT, reduced DA tissue content in the lumbar spinal cord, and induced tactile allodynia. Likewise, the repeated intrathecal administration of D1-like and D2-like DA receptor antagonists blunted the circadian rhythm of PWT. 6-OHDA reduced the expression of Clock and Per1 and increased Per2 gene expression during the day. In contrast, 6-OHDA diminished Clock, Bmal, Per1, Per2, Per3, Cry1, and Cry2 at night. The repeated intrathecal administration of the D1-like antagonist (SCH-23390) reduced clock genes throughout the day (Clock and Per2) and throughout the night (Clock, Per2 and Cry1), whereas it increased Bmal and Per1 throughout the day. In contrast, the intrathecal injection of the D2 receptor antagonists (L-741,626) increased the clock genes Bmal, Per2, and Per3 and decreased Per1 throughout the day. This study provides evidence that the circadian rhythm of the PWT results from the descending dopaminergic modulation of spinal clock genes induced by the differential activation of spinal DR.

When Vertigo, an Israeli dance company, performed in collaboration with the English Ricochet dancers, there was one dance on the stage—one choreography—but the audience saw two different modes of movement. The English dancers were learned, elegant, arms and feet drawing long lines in space, the feet articulate. The Israelis danced with a powerful thrust, extremities loose, with total commitment and daring, their movements leaving in space traces of explosions too fast to recollect rather than spirals of continuity. How did this mode of movement develop? What is “Israeli” about Israeli dance?In this essay I offer a brief history of concert dance in Israel, then a largely descriptive account of choreographic and motional themes that distinguish contemporary Israeli dance. My descriptions of works by contemporary Israeli choreographers Jasmine Goder, Ronit Ziv, Anat Danielli, Shlomi Bitton, and Noa Dar are drawn mostly from observation of performances held during yearly Curtain Up festivals at the Suzanne Dellal Center for Dance and Theater in Tel Aviv. I also discuss works by Inbal Pinto, Rami Be'er, Nir Ben-Gal and Liât Dror, and finally, Ohad Naharin, artistic director and choreographer of the Batsheva Dance Company.

The neuroprotective effects of environmental enrichment and PACAP (pituitary adenylate cyclase-activating polypeptide) are well-described in Parkinson’s disease. The aim of our study is to investigate the beneficial effects of these factors in aging parkinsonian rats. Newborn Wistar rats were divided into standard and enriched groups according to their environmental conditions. Standard animals were raised under regular conditions. During the first five postnatal weeks, enriched pups were placed in larger cages with different objects. Aging animals received (1) saline, (2) 6-hydroxidopamine (6-OHDA), or (3) 6-OHDA + PACAP injections into the left substantia nigra (s.n.). On the seventh postoperative day, the left and right s.n. were collected. The s.n. of young and aging unoperated animals were also examined in our experiment. We determined the dopamine (DA) levels by the HPLC-MS technique, while the sandwich ELISA method was used to measure the Parkinson disease protein 7 (PARK7) protein levels. In healthy animals, we found an age-related decrease of DA levels. In aging parkinsonian-enriched rats, the operation did not result in a significant DA loss. PACAP treatment could prevent the DA loss in both the standard and enriched groups. All injured PACAP-treated rats showed remarkably higher protective PARK7 levels. The protective effect of PACAP correlated with the increase of the DA and PARK7 levels.

Treatment with levodopa (L-dopa) in Parkinson’s disease (PD) leads to involuntary movements termed L-dopa-induced dyskinesia (LID). There are contradictory data about the influence of hormone therapy in female PD patients with LID and of 17-β-estradiol (E2) on animal correlates of LID-abnormal involuntary movements (AIMs). Our aim was to characterize the influence of E2 on motor impairment and AIMs in ovariectomized 6-hydroxydopamine (6-OHDA) rat model of PD. Half of the rats received empty and the other half implants filled with E2. Following the 6-OHDA surgery, the rats received daily treatment with either L-dopa or saline for 16 days. They were assessed for AIMs, contralateral rotations, and FAS. In the L-dopa-treated rats, E2 intensified and prolonged AIMs and contralateral rotations. On the other hand, it had no effect on motor impairment. Postmortem tyrosine hydroxylase immunostaining revealed an almost complete unilateral lesion of nigrostriatal dopaminergic neurons. E2 partially prevented the upregulation of striatal ΔFosB caused by dopamine depletion. L-dopa potentiated the upregulation of ΔFosB within the dopamine-depleted striatum and this effect was further enhanced by E2. We speculate that the potentiating effects of E2 on AIMs and on contralateral rotations could be explained by the molecular adaptations within the striatal medium spiny neurons of the direct and indirect striatofugal pathways.

Treatment with levodopa (L-dopa) in Parkinson’s disease (PD) leads to involuntary movements termed L-dopa-induced dyskinesia (LID). There are contradictory data about the influence of hormone therapy in female PD patients with LID and of 17-β-estradiol (E2) on animal correlates of LID-abnormal involuntary movements (AIMs). Our aim was to characterize the influence of E2 on motor impairment and AIMs in ovariectomized 6-hydroxydopamine (6-OHDA) rat model of PD. Half of the rats received empty and the other half implants filled with E2. Following the 6-OHDA surgery, the rats received daily treatment with either L-dopa or saline for 16 days. They were assessed for AIMs, contralateral rotations, and FAS. In the L-dopa-treated rats, E2 intensified and prolonged AIMs and contralateral rotations. On the other hand, it had no effect on motor impairment. Postmortem tyrosine hydroxylase immunostaining revealed an almost complete unilateral lesion of nigrostriatal dopaminergic neurons. E2 partially prevented the upregulation of striatal ΔFosB caused by dopamine depletion. L-dopa potentiated the upregulation of ΔFosB within the dopamine-depleted striatum and this effect was further enhanced by E2. We speculate that the potentiating effects of E2 on AIMs and on contralateral rotations could be explained by the molecular adaptations within the striatal medium spiny neurons of the direct and indirect striatofugal pathways.

The Organisation for the Harmonisation of Business Law in Africa (OHADA) was established for the purpose of restoring legal and judicial security in the region to attract more investment. The OHADA Treaty included certain areas of business law within its ambit but omitted investment law. There are several laws on investment in the region at the national, regional and sub-regional level that regulate the treatment of foreign investments such as CEMAC and UEMOA investment charters. Moreover OHADA states sign BITs to protect foreign investments. The relationship between the different sub regional laws on investment and OHADA is not yet clear but case law suggests that CEMAC and UEMOA courts recognise the supremacy of OHADA law and their lack of competence to hear matters regulated under OHADA. The standards of protection granted by OHADA states in BITs are very high thus taxing on them. This thesis suggests that OHADA states should either qualify these standards of protection or replace them with more specific provisions. The OHADA system of arbitration cannot effectively settle investment disputes arising out of a BIT leaving international arbitration systems such as ICSID as the best alternative to resolve investment disputes arising out of BITs.

Considérant les investissements privés étrangers comme un moteur de croissance économique, les pays en quête de capitaux au rang desquels les pays de l’espace OHADA ont entrepris depuis quelques décennies des politiques d’attractivité, les unes plus incitatives que les autres. Cependant, l’afflux des investissements privés étrangers n’est pas satisfaisant au regard des attentes et reste relativement faible comparativement à d’autres pays. L’analyse des techniques juridiques d’attractivité de ces investissements nous a donc semblé opportune afin de déterminer et apprécier les techniques juridiques sur lesquelles les pays de l’espace OHADA, notamment le Cameroun, fondent l’attractivité de leurs territoires. Il en ressort que cette attractivité se fonde d’une part, sur des techniques de promotion, d’autre part sur des techniques de protection des investissements privés. Sont considérées comme des techniques de promotion, la construction d’un cadre propice à l’investissement privé étranger et la modernisation de l’outillage juridique relatif à l’exercice d’activités économiques. L’objectif ici est d’assurer une sécurité juridique et une libéralisation économique par ailleurs contrôlée. S’agissant des techniques de protection, elles sont de deux ordres. Les unes sont des garanties préventives des contentieux et les autres sont des garanties au soutien du règlement des contentieux. Les premières se traduisent par la réglementation d’une part, des rapports entre l’État d’accueil et les investisseurs étrangers, d’autre part des rapports entre l’investisseur privé étranger et les opérateurs économiques à travers l’assainissement de l’environnement des affaires. Le second volet de la protection se traduit par des garanties au soutien du règlement des contentieux avec une offre d’alternatives au procès et la dynamisation des mécanismes judiciaires. L’objectif escompté étant de permettre aux investisseurs privés étrangers de préserver leurs droits. Ces différentes techniques, quelles qu’elles soient, présentent des limites qui nécessitent une constante prise en compte du dynamisme de l’environnement des affaires et des préoccupations socio-économiques, environnementales des États d’accueil
Considering foreign private investment as an engine of economic growth, countries in search of capital, including the countries of the OHADA area, have undertaken attractiveness policies for several decades, some more attractive than others. However, the influx of foreign private investment is not satisfactory compared to expectations and remains relatively low compared to other countries. The analysis of the legal techniques for the attractiveness of these investments therefore seemed appropriate to us in order to determine and assess the legal techniques on which the countries of the OHADA area, in particular Cameroon, base the attractiveness of their territories. It appears that this attractiveness is based on the one hand, on promotion techniques, and on the other hand on techniques for protecting private investments. Promotion techniques include the construction of a framework conducive to foreign private investment and the modernization of legal tools relating to the exercise of economic activities. The objective here is to ensure legal certainty and otherwise controlled economic liberalization. Regarding protection techniques, there are two types. Some are guarantees preventing disputes and others are guarantees supporting the settlement of disputes. The first result in the regulation, on the one hand, of relations between the host State and foreign investors, and on the other hand of relations between the foreign private investor and economic operators through the sanitation of the business environment. The second aspect of protection translates into guarantees to support the settlement of disputes with an offer of alternatives to trial and the revitalization of judicial mechanisms. The expected objective is to allow foreign private investors to preserve their rights. These different techniques, whatever they may be, have limits which require constant consideration of the dynamism of the business environment and the socio-economic and environmental concerns of the host States

The assignment is an architecture and urban planning study of a sports and recreation center. The solved area is located in the town of Vsetín, in the part called Ohrada. Nowdays, the area is obsolete, unfunctional and also unmodern. My project is mainly focused to create a concept that responds to the environment, offers outdoor and indoor spaces for all generations. It allows better connection with nature, variable use, and division of area by function. The design is defined by the river Bečva on the west side and a busy 1st class road on the east side. It was important to separate pedestrians and cyclists from motor vehicles. The response to this restriction is to direct traffic in the area to the west, towards the river. This creates a terrain works that optically deflects the design in a quieter direction. Buildings are placed in the line and oriented in the western direction. After creating the terrain, I divided the area into several segments according to functionality. In the heart of the area, a multifunctional central hall with an inner climbing wall is set in the terrain. In front of it is a public space for meetings, sports and recreation. On the other side, there is a basketball court, a workout playground, a children's playground in front of the hall and a rest area of ??greenery closer to the river. If we continue southerly down, another cube set into the terrain is a building with a restaurant and a cafe. The southernmost building is a tennis club with facilities for athletes and squash. In front of the building there is a 9x tennis court with a grandstand. Closer to the river and the bike path there is an outdoor climbing wall. From the newly created embankment, the area is divided by a cycle path around the river. Behind the bridge is a green belt separated area which, unlike the previous ones, is tuned in a calmer spirit. We will find a building of a yoga and meditation center.

As the receptacle of bilateral sociocultural representations converted in text, translation pits against one another sociocultural and normative models heralded by different anthropological communities, thereby eliciting power issues. Legal texts are the herald of agreed-upon sociocultural truth upon which life within a community is organised. Terms are avatar of normative paradigms. Their use, especially beyond their cognitive anchorage and textual boundaries, deserves to be investigated as they can create resistance as revealed by the legal translation of OHADA in bijural Cameroon. Legal translation is a space, where power is extended on the one hand or restricted on the Other by agents who are translators. Through recourse to specific translation methods, the former lean power on one side rather than the Other. Methodology, therefore, becomes a space, where decisions are made and power constructed. This chapter aims at identifying the methodological processes used by translation to manipulate power. The investigation of this shall be done using Neumann’s game theory to figure out power dynamics at the micro-structural level. Pergnier’s sociolinguistic theory shall be used to demonstrate the necessity to accommodate the Other using symbols likely to draw a parallelism in social function.

This essay explores the social and cultural determinants of Kanaka ʻŌiwi (Native Hawaiian) health and the pathways to Mauli Ola (optimal health and wellbeing). Future opportunities for enhancing Mauli Ola explored are the demographic changes in the Kanaka ʻŌiwi population, continuing cultural revitalization efforts, participation in the larger society, and self-determination and the larger international Indigenous movement. Several shared Kanaka ʻŌiwi aspirations important to Mauli Ola are highlighted to include supporting a strong Kanaka ʻŌiwi identity and space, strengthening ‘ohana (family) relations, and ensuring the practice of mālama ‘āina and aloha ‘āina.