Статті в журналах з теми "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.

Potassium-ion batteries (KIBs) have attracted much attention as a potential high-voltage and high-power secondary batteries due to a low standard electrode potential of K+/K in carbonate ester-based electrolytes and weak Lewis acidity of K+ (1). We reported the K+ ion extraction/insertion reactions in polyanionic compounds at a high average working potential of > 4 V vs. K+/K, which should be attributed to the inductive effect of anion(2)(3). However, the specific capacity of polyanionic compounds is often limited by the high mass of the redox-inactive polyanion framework. In this study, we focused on potassium-containing vanadium fluorides, which have high theoretical capacity. We first created a triangle phase diagram of K-V-F systems considering with their theoretical capacities, as shown in Fig. 1a. Based on the theoretical capacity and valence of V, K3VF6 was selected and synthesized, and its electrode behavior and structural changes associated with potassium extraction were investigated as a positive electrode material for KIBs. K3VF6 was synthesized through a mechanochemical method after mixing stoichiometric ratios of KF and VF3 with 10 wt% Ketjen black (KB) and calcined to enhance crystallinity. The calcination was performed in an argon atmosphere at 300 °C. The working electrodes were prepared by mixing the synthesized sample with conductive carbon (KB) and binder (PVdF) at a weight ratio of 8 : 1 : 1 and applying it to an Al foil. The charge-discharge tests were conducted using coin cells with the prepared positive electrode, K metal counter electrode, and 1.0 mol dm-3 KPF6/EC : PC = 1 : 1 (v/v) or 5.6 mol kg-1 KFSA/G3 electrolyte (4). The Rietveld refinement of the synchrotron XRD pattern of K3VF6 is shown in Figure 1b. All of the diffraction peaks, except for VO peaks, could be indexed to the tetragonal space group I4/m. The refinement showed good fitting with a low R wp value of 6.18 %. The diffusion barrier of K+ ions in K3VF6 was calculated to 0.77 and 0.89 eV along b-axis and c-axis, respectively, by the BVEL method. Figure 1c shows the initial charge/discharge curve of K3VF6 electrode. The electrode exhibited a plateau at about 3.7 V and an initial discharge capacity of about 95 mAh g-1, which corresponds to a one-electron reaction of V4+/3+ (Figure 1c). Figure 1d shows ex-situ XAFS measurements to investigate the variation of V valence state during charge/discharge. After being charged to 4.3 V, the white line peak shifted to the higher energy and the pre-edge peak became stronger than the pristine spectra, indicating oxidation of V from trivalent to tetravalent during charge. The white line and the pre-edge peaks of K3VF6 discharged to 2.0 V are almost identical to that of the pristine, showing reversible V3+/4+ redox. We will further discuss the structural changes during the K+ ion extraction/insertion process and the redox behavior of V in the presentation. References: K. Kubota, S. Komaba et al., Chem. Rec., 18, 459 (2018). K. Chihara, S. Komaba et al., Chem. Commun., 53, 5208 (2017). M. Ohara, S. Komaba et al., Chem. Sci., 12, 12383 (2021). T. Hosaka, S. Komaba et al., J. Mater. Chem. A., 8, 23766 (2020). Figure 1

Introduction Recently, it is focused on storage batteries materials for reduce of greenhouse gases. In particular, the development of large equipment like as electric vehicles is driving demand for storage battery materials. Although lithium-ion batteries are currently used as storage battery devices, Li metal is a rare metal and expensive, and the development of higher capacity battery materials is needed. Our research group is focusing on magnesium secondary battery cathode materials. In previous report, spinel MgCo2-xMnxO4 (x=0~0.5) (space group Fd-3m) has synthesized and evaluated its battery characteristics, showing an initial discharge capacity of more than 200mAh/g when the Mn substitution amount is x=0.5.1) Since the inclusion of substituted species improves battery properties, we synthesized Al substituted spinel MgCo2-zNi0.5MnAlzO4. In this study, we reported that Mg/Co cation mixing, which was particularly problematic at z=0.3 was reduced compared to MgCo2-xMnxO4 resulting in improved cycle properties.2) The purpose of this study is to clarify the stable local structure of pristine and discharge process of spinel type MgCo2-zNi0.5MnAlzO4 (z=0, 0.3) and to determine the contribution of Al substitution to the electronic structure by performing electron density calculation. Calculation The structural relaxation calculation was performed by generalized gradient approximation (GGA) exchange-correlation potential used with a plane-wave cutoff energy of 550 eV, and 1×2×2 k-point mesh was applied, corresponding to the inverses of the lattice constants on Vienna Ab-initio Simulation Package (VASP) code. The convergence criterion for structural optimization was that the energy difference per iteration be less than or equal to 0.02 eV/Å. 2×1×1 supercell was created and structural relaxation calculation was performed on various initial structural models to determine the energetically optimal structure. Initial structure models were constructed to ensure reproduction of the occupancies determined by an average structure analysis from Rietveld analysis using synchrotron X-ray diffraction. Result and discussion In this study, we performed structural relaxation calculations for spinel-type MgCo2-zNi0.5MnAlzO4 (z=0, 0.3) to obtain the stable structure before and during charge-discharge. The initial model before charging and discharging was created based on the occupancy of each site obtained by crystal structure analysis using neutron diffraction measurements.2) The initial model at discharge was obtained by inserting Mg into the 16c vacancy site in the stable structure before charging and discharging. Figure 1 shows the stable structure after structural relaxation calculations before for a-1) z=0 and b-1) z=0.3 and after discharge (y=0.375) for a-2) z=0 and b-2) z=0.3, respectively. The solid circled Mg is the inserted one, and the dotted circle is the 8a site that became vacant after the structural relaxation calculation in Fig. 1. The crystal structure in pristine was spinel structure, however, it is found that the 4-coordinated 8a site became a vacancy and Mg occupied the 16c site, changing the crystal structure to a rocksalt structure after discharge. Since the 8a and 16c site are close to each other, the insertion of Mg into the 16c site causes a structural change due to the repulsion between atoms and cations on the 8a site, which leads to a chain transfer to other vacancy 16c sites. In particular, models with large structural changes tended to have stable structures. It is also found that Mg remained at the 8a site in z=0.3 shown in b-2) than in z=0 shown in a-2), and that Co at the 8a site could not move to the vacancy in z=0, and that the amount of change in the entire structure is less than that in z=0.3. As a result of partial density of states (PDOS) calculation, it is confirmed that Co and Mn had 2.6 ~ 2 valence and Mn is considerably close to 3 valence during discharge. It is also found that the PDOS of Ni did not almost change before and after discharging, and that no valence change occurred. These results are consistent with those of previously reported XANES measurements.2) Therefore, the model in Fig. 1 determined in this study is considered to be valid. Acknowledgement This research was financially supported by JST, ALCA-SPRING Grant Number JPMJAC1301, Japan. This work was also supported in part by JSPS KAKENHI Grant Number 20K15382, Japan. Dr. Koji Ohara of JASRI (Japan Synchrotron Radiation Research Institute for assistance with synchrotron X-ray total scattering measurements (BL04B2, SPring-8, Proposal Nos. 2019B1249). 1) Y. Idemoto, M. Ichiyama et al., J. Power Sources, 482 , 228920 1-9 (2021) 2) Y. Hirata, Y. Idemoto et al., ECS Meeting Abstracts, MA2020-02 , 3451 (2020) Figure 1

Abstract A haven for articles of association freedom, in that it constitutes a company tailored to the will of its shareholders, the Simplified Public Limited Company has henceforth imposed itself as a commercial entity whose introduction into the OHADA space has crystallized the contractual design of the commercial company. It allows the partners to freely insert in their articles of association anything that is not expressly prohibited and relating to the constitution, governance, and dissolution of the company. Nevertheless, this exuberant articles of association freedom, which contrasts sharply with the absence of personal liability of the shareholders for company debts, may be detrimental to the interests of the shareholders, the company, and the economy. Mandatory commercial companies’ rules and the general theory of commercial companies then timidly take it upon themselves to try to tame articles of association freedom and correct the defects of the Simplified Public Limited Company. All this heightens the feeling of distrust vis-à-vis articles of association freedom, which, in the absence of serious limitations, enslaves more than it releases.

AbstractIn [Mineno K., Nakamura Y., Ohwada T., Characterization of the intermediate values of the triangle inequality, Math. Inequal. Appl., 2012, 15(4), 1019–1035] there was established a norm inequality which characterizes all intermediate values of the triangle inequality, i.e. C n that satisfy 0 ≤ C n ≤ Σj=1n ‖x j‖ − ‖Σj=1n x j‖, x 1,...,x n ∈ X. Here we study when this norm inequality attains equality in strictly convex Banach spaces.

AbstractThe dynamics of the structural changes in the electrochemical double layer at the interface between a Ag(111) electrode and 0.1 M KOH electrolyte have been probed using surface X‐ray diffraction measurements. The X‐ray measurements utilised a lock‐in amplifier technique to obtain a time resolution down to the millisecond scale. Two potential step regions were explored in an attempt to separate the dynamics of the reversible adsorption/desorption of hydroxide species (OHad) and the subsequent cation (K+) ordering in the double layer. By probing different positions in reciprocal space, sensitive to different structural changes, the time‐dependent response of the electrode surface was probed and time constants for the different associated processes were obtained.

Abstract Using the NANTEN2 Observatory, we carried out a molecular-line study of high-mass star forming regions with reflection nebulae, NGC 2068 and NGC 2071, in Orion in the $^{13}$CO($J = 2$–1) transition. The $^{13}$CO distribution shows that there are two velocity components at ${9.0}$ and ${10.5}\:$km$\:$s$^{-1}$. The blue-shifted component is in the northeast associated with NGC 2071, whereas the red-shifted component is in the southwest associated with NGC 2068. The total intensity distribution of the two clouds shows a gap of $\sim\!\! 1\:$pc, suggesting that they are detached at present. A detailed spatial comparison indicates that the two show complementary distributions. The blue-shifted component lies toward an intensity depression to the northwest of the red-shifted component, where we find that a displacement of ${0.8}\:$pc makes the two clouds fit well with each other. Furthermore, a new simulation of non-frontal collisions shows that observations from $60^\circ$ off the collisional axis agreed well with the velocity structure in this region. On the basis of these results, we hypothesize that the two components collided with each other at a projected relative velocity of ${3.0}\:$km$\:$s$^{-1}$. The timescale of the collision is estimated to be ${0.3}\:$Myr for an assumed axis of the relative motion $60^\circ$ off the line of sight. We assume that the two most massive early B-type stars in the cloud, illuminating stars of the two reflection nebulae, were formed by collisional triggering at the interfaces between the two clouds. Given the other young high-mass star-forming regions, namely, M 42, M 43, and NGC 2024 (Fukui et al. 2018a, ApJ, 859, 166; Ohama et al. 2017, arXiv:1706.05652), it seems possible that collisional triggering has been independently working to form O-type and early B-type stars in Orion in the last Myr over a projected distance of ∼80 pc.