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Linking OHADA and IFRS standards. The review of the OHADA accounting system symbol of the evolution towards IFRS standards was the foc

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Dossier

Livres, actualités : tout sur Andrée Chedid

Née le 20 mars 1920 au Caire, en Égypte, sous le nom Andrée Saab, Andrée Chedid y mène ses études, apprenant le français et l'anglais, et utilisant de manière ponctuelle l'arabe. Avec son mari Louis Selim Chedid, qu'elle épouse en 1942, elle part au Liban l'année suivante, où elle publie son premier recueil poétique, On the Trails of My Fancy, sous le pseudonyme A. Lake.

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Dossier

Foire du Livre de Francfort 2019 : la Norvège à l'honneur

La Foire du Livre de Francfort 2019, 71e édition, se déroulera du 16 au 20 octobre. L'un des plus importants salons du monde du livre européen fera cette fois une place d'honneur à la Norvège. « The dream we carry », ou le « Le rêve que nous faisons », titre du programme mis en œuvre par le pays, promet beaucoup, et notamment des focus sur la liberté d'expression et sur les auteurs et livres féministes.

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Livres, actualités : tout sur Virginia Woolf

Née Adeline Virginia Alexandra Stephen en 1882, Virginia Woolf grandit dans une famille aisée, où elle dispose d'un accès facilité à l'art et à la culture de son époque. Les disparitions de sa mère, en 1895, de sa demi-sœur puis de son père fragilisent toutefois son état émotionnel : elle devient sujette aux dépressions nerveuses. En 1915, elle publie son premier roman, The Voyage Out, après quelques années d'activité au sein du supplément littéraire du Times. 

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Courir ou mourir : Le Labyrinthe, la saga de James Dashner

Depuis la publication du premier livre en 2009, la saga Le Labyrinthe (titre original : The Maze Runner), écrite par James Dashner, a marqué une génération d'adolescents et jeunes adultes par son intrigue captivante, ses personnages attachants et sa représentation métaphorique des défis de l'adolescence. Cette saga dystopique a séduit des millions de lecteurs à travers le monde et a inspiré une série de films à succès.

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Le trône de fer : les livres de la saga A Song of Ice and Fire de George RR Martin

Le trône de fer est une immense saga d’héroïque fantasy qui s’inspire de la série des Rois maudits de Maurice Druon. C’est au début des années 1990 que Georges R.R. Martin commence à écrire Le trône de fer, le premier volume est publié en 1996. En 2007, la chaine de télévision HBO acquiert les droits d’adaptations. L’auteur lui-même participe à sa production et écrit le scénario d’un épisode par saison. 

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Dossier

Game of Thrones, des livres de George R.R. Martin à la série HBO

Né en 1948 aux États-Unis, George R.R. Martin écrit au départ pour créer de nouvelles histoires mettant en scène les super-héros Marvel, puis pour tuer le temps, alors qu'il peine à trouver un emploi dans le secteur du journalisme. Petit à petit, il devient un auteur confirmé de nouvelles de science-fiction. Après avoir commencé une carrière comme scénariste de séries télévisées, il commence, au début des années 1990, à rédiger une saga de type fantasy, intitulée A Song of Ice and Fire et traduite en français sous le titre Le Trône de Fer.

Extraits

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Littérature française

Linking OHADA and IFRS standards. The review of the OHADA accounting system symbol of the evolution towards IFRS standards was the foc

The review of the OHADA accounting system symbol of the evolution towards IFRS standards was the focus of this study. It is about understanding how business leaders perceive the evolution from OHADA standards to IFRS standards. To conduct this study, we opted for a qualitative approach. As a result, we did semi-direct interviews with twenty-five business leaders in Cameroun (18 Cameroonian business leaders and 7 multinational business leaders). The data collected was exploited through content analysis via NVivo10 software. However, the results show that the accounting innovations of SYSCOHADA allow the production and communication of more relevant accounting and financial information for users. Likewise, managers of multinational companies believe that OHADA must fully converge towards IFRS. This perception is contrast to that of Cameroonian business leaders who cite the contextual contrast as the main obstacle and therefore taking into account the specificities of this contrast will be an asset for full convergence towards IFRS.

04/2022

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Droit

Activation Policies for the Unemployed, the Right to Work and the Duty to Work

Since the 1990s and the 2000s, Western social protection systems have experienced a turn towards activation. This turn consists of the multiplication of measures aimed at bringing those who are unemployed closer to participation in the labour market. These measures often induce a strengthening of the conditions that must be met in order to receive social benefits. It is in this well known context that the authors gathered in this book decided to take a closer look at the relationship between activation policies for the unemployed and the right and the duty to work. If activation measures are likely to increase transitions towards the labour market, we can also make the assumption that they may, particularly when they are marked with the seal of coercion, hinder or dramatically reduce the right to freely chosen work. In such circumstances, the realisation of the "right to work", which is often stated to be the aim of those who promote activation, tends in practice to be reduced to an increasing pressure being exerted on the unemployed. In this case, isn't it actually the duty to work that is particularly reinforced ? After an historical and philosophical perspective on the issue, this assumption is confronted with the developments observed in the United States and in France, and then with the guidelines laid down in international human rights instruments. What follows is a discussion of two alternatives to the dominant activation model : the basic income guarantee and the employment guarantee.

06/1987

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Monographies

Hilma af Klint. The Five Notebook 1

In 1896, Hilma af Klint and four other like-minded women artists left the Edelweiss Society and founded the "Friday Group", also known as "The Five". They met every Friday for spiritual meetings, including prayers, studies of the New Testament, meditation and séances. The medium exercised automatic writing and mediumistic drawing. Eventually they established contact with spiritual beings whom they called "The High Ones". In 1896, the five women began taking meticulous notes of the mediumistic messages conveyed by the spirits. In time, Hilma af Klint felt she had been selected for more important messages. After ten years of esoteric training with "The Five", aged 43, Hilma af Klint accepted a major assignment, the execution of The Paintings for the Temple. This commission, which engaged the artist from 1906 to 1915, changed the course of her life. In 1908, Rudolf Steiner, leader of the German Theosophical Society, held several lectures in Stockholm. He also visited af Klint's studio and saw some of the early Paintings for the Temple. In 1913, Steiner founded the Anthroposophical Society, which af Klint joined in 1920 and remained a member for the rest of her life.

01/2022

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Histoire et Philosophiesophie

Charles Darwin's Zoology Notes & Specimen Lists from H.M.S. Beagle

Two long sets of scientific notes were made by Charles Darwin during the voyage of the Beagle. Those transcribed here are concerned with natural history, and although in 1839 he drew on them quite extensively in writing his famous " Journal of Researches ", neither they nor his geology notes have previously been published. He was a superb observer, and recorded vividly and accurately his first impressions of the appearance and behaviour of the wide range of animals, from ants to ostriches, encountered during his travels. Often he performed little experiments on the creatures that he captured, and he was never happy until he had exhaustively explored the why and wherefore of every one of his observations. During the long periods on board ship, he carried out a thorough analysis of hitherto unrecognised features of the internal anatomy of a variety of marine invertebrates, and made elegant pencil drawings of them under his dissecting microscope. The volume also includes his lists of 1 500 specimens preserved in Spirits of Wine, and some 3 500 not in Spirits, with impeccably accurate cross references to the main notes. Although his notes were made strictly for his own use, and were often highly technical, they were well written throughout, and contain many highly readable passages. Only towards the very end of the voyage were his first doubts about the immutability of species consciously pressed, but here are to be found the first seeds of his theory of evolution, and of the important new fields of behavioural and ecological study of which he was one of the principal founders.

01/2000

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Anglais apprentissage

LA VIERGE ET LE GITAN : THE VIRGIN AND THE GIPSY

When the vicar's wife went off with a young and penniless man the scandal knew no bounds. Her two little girls were only seven and nine years old respectively. And the vicar was such a good husband. True, his hair was grey. But his moustache was dark, he was handsome, and still full of furtive passion for his unrestrained and beautiful wife. Why did she go ? Why did she burst away with such an éclat of revulsion, like a touch of madness ? Nobody gave any answer. Only the pious said she was a bad woman. While some of the good women kept silent. They knew. The two little girls never knew. Wounded, they decided that it was because their mother found them negligible. The ill wind that blows nobody any good swept away the vicarage family on its blast. Then lo and behold ! the vicar, who was somewhat distinguished as an essayist and a controversialist, and whose case had aroused sympathy among the bookish men, received the living of Papplewick. The Lord had tempered the wind of misfortune with a rectorate in the north country. [...] "Lorsque la femme du pasteur s'enfuit avec un jeune homme sans le sou, le scandale ne connut pas de bornes. Ses deux fillettes n'avaient que sept et neuf ans respectivement. Et le pasteur était un si bon mari. Certes, il avait les cheveux gris, mais sa moustache était restée noire, il était bel homme et brûlait encore d'une passion furtive pour sa belle épouse immodeste. Pourquoi était-elle partie ? Pourquoi s'était-elle arrachée à lui, dans un tel éclat de dégoût, comme un grain de folie ? Personne n'apporta de réponse. Seules, les dévotes dirent que c'était une mauvaise femme. Cependant que certaines femmes de bien gardaient le silence. Elles comprenaient, elles. Les deux fillettes ne comprirent jamais. Blessées, elles jugèrent que c'était parce que leur mère les tenait pour quantité négligeable. Le vent du malheur qui est censé être bon à quelque chose balaya de son souffle les habitants de la cure. Puis, miracle, le pasteur, qui avait une certaine éminence comme essayiste et polémiste, et dont la situation avait su émouvoir certains intellectuels, fut nommé à la paroisse de Papplewick. Le Seigneur avait adouci l'ouragan du malheur par un bénéfice de recteur dans le nord du pays. " [...]

02/1993

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Poésie

Epilepsy: the invisible pain

They say life is a long stretch of a calm river, but not for everyone ! She was for me until the day when everything rocked, the day my destiny was changed dramatically. People do not realize how life can be so sweet and so beautiful. They complain all day long for trivialities. They are not even aware that they have before their eyes the most beautiful wealth : the luck and happiness of living in good health. I was rich before. Now I am poor because my child has an incurable disease, that has currently no hope of being healed. As a parent, how can we accept that ? , How to continue living carrying the bundle of pain in my head ? , How to overcome this feeling of helplessness ? When I started speaking to my heart, I didn't know myself that this was the beginning of a new life : a rebirth as a poet. When I learnt that my 7-year-old daughter was suffering from the Dravet Syndrome, a rare genetic epileptic encephalopathy, this was like an earthquake in my life. Then, I needed to write in order to express my sorrow and my pain. Words and rhymes came naturally to my mind. This was obvious that poetry would be my survival weapon.

01/2019

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