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See detailCorporate board attributes and conditional accounting conservatism: Evidence from French firms
Boussaid, Nabila ULg; Sougné, Danielle ULg; Hamza, Taher

in Journal of Applied Business Research (2015), Vol 31, No 3 (2015)

We investigate the relationship between corporate board of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model over the period 2009-2012 ... [more ▼]

We investigate the relationship between corporate board of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model over the period 2009-2012, our empirical results can be summarized as follows. First, greater board activity encourages more conservative reporting in financial statements. Second, larger board size diminishes conditional accounting conservatism. Lastly, there is a positive association between gender diversity and accounting conservatism. As a robustness test, we use alternative measures of accounting conservatism, namely time series and accrual-based measures in addition to asymmetric timeliness of earnings. Our findings suggest that boards of directors’ attributes are an important factor in determining the financial reporting quality of French firms. [less ▲]

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See detailPRESPHOTO project - Preservation of microalgae in the BCCM collections
Crahay, Charlotte ULg; Deprez, Karolien; Vanormelingen, Pieter et al

Poster (2015, May)

The implementation of reliable preservation technologies of the biological resources is crucial for the management of the Biological Ressources Centers. PRESPHOTO, a BRAIN.be project, aims to develop and ... [more ▼]

The implementation of reliable preservation technologies of the biological resources is crucial for the management of the Biological Ressources Centers. PRESPHOTO, a BRAIN.be project, aims to develop and optimize new and cost-effective preservation techniques of photosynthetic microalgae (diatoms and cyanobacteria) in the two BCCM collections, BCCM/DCG and BCCM/ULC. This is a critical factor for the future growth and valorisation of these collections. Firstly, the traditional two-step cryopreservation technique will be adapted to photosynthetic microalgae strains. In particular, we will examine the effects of the culture conditions, the type and concentration of cryoprotectants, and the preservation temperature on the survival of microalgae. The encapsulation/dehydration technique as alternative to the two-step cryopreservation method will be also evaluated. Moreover, an independent validation of the developed protocols will be performed by the Culture Collection of Algae and Protozoa (UK) (subcontractor). Secondly, we will perform genome resequencing of selected strains to investigate the genetic changes induced by different cryopreservation techniques. Finally, a high-quality genomic DNA bank will be established and validated. [less ▲]

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See detailBRAIN TRAINS: Intermodal rail freight transport and hinterland connections A SWOT analysis to assess the Belgian rail practice
Troch, Frank; Vanelslander, Thierry; Belboom, Sandra ULg et al

Scientific conference (2015, May)

This paper focuses on transversal research of the role and influences of rail freight transport, as a part of intermodal transport in Belgium. A SWOT analysis of the current situation is conducted ... [more ▼]

This paper focuses on transversal research of the role and influences of rail freight transport, as a part of intermodal transport in Belgium. A SWOT analysis of the current situation is conducted, starting from the actual weak usage of this mode of transport. Five different fields have been identified, impacting the economy and society. Each field indicates critical internal strengths and weaknesses for intermodal rail transportation in Belgium, and identifies possible future developments and setbacks. A Delphi-like approach is used, including a heterogeneous panel of experts, discussing and validating the SWOT results. To prioritize the characteristics, a survey on the different SWOT elements is performed, asking the experts to rate each statement on its influence and likelihood of happening, indicating the level of uncertainty. [less ▲]

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See detailSynedrella nodiflora (L.) Gaertn : a review on its phytochemical screening and uses in animal husbandry and medicine
Adjibode, A.G.; Tougan, U.P.; Youssao, A.K.I. et al

in International Journal of Advanced Scientific and Technical Research (2015), 3

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See detailBeam to concrete-filled rectangular hollow section column joints using long bolts
Hoang, Van Long ULg; Demonceau, Jean-François ULg; Jaspart, Jean-Pierre ULg

in Proceedings of the 15th international symposium on tubular structures - ISTS15 (2015, May)

This paper presents a research on a specific type of unstiffened extended end-plate joint used to connect I-shaped beams to concrete-filled rectangular hollow section columns. The main idea is to use long ... [more ▼]

This paper presents a research on a specific type of unstiffened extended end-plate joint used to connect I-shaped beams to concrete-filled rectangular hollow section columns. The main idea is to use long bolts throughout the column to connect the beam end-plates, so avoiding intermediate connecting elements (e.g. a reverse U channel) or special bolts (e.g. blind bolts). However, the use of long bolts for beam-to-column connections is still rare in the construction and no design procedure exists in the Eurocodes; this justifies the pre-sent research. Firstly, a test program within a RFCS European project titled HSS-SERF “High Strength Steel in Seismic Resistant Building Frames”, 2009-2013 was performed. In this project, specimens subjected to sig-nificant bending moments (and shear) or to shear only was defined. Then, analytical developments based on the component approach and aimed at predicting the joint response have been carried out; their validity is demonstrated through comparisons with the tests. Finally, design guidelines have been provided. [less ▲]

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See detailFiches techniques de mesure de la biomasse
Bauwens, Sébastien ULg; Fayolle, Adeline ULg; Dubiez, Emilien et al

Report (2015)

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See detailNeural correlates of personal goal processing during episodic future thinking and mind-wandering: an ALE meta-analysis
Stawarczyk, David ULg; D'Argembeau, Arnaud ULg

in Human Brain Mapping (2015), 36(8), 2928-2947

The ability to imagine the future is a complex mental faculty that depends on an ensemble of cognitive processes supported by an extended set of brain regions. Our aim here was to shed light on one key ... [more ▼]

The ability to imagine the future is a complex mental faculty that depends on an ensemble of cognitive processes supported by an extended set of brain regions. Our aim here was to shed light on one key component of future thinking—personal goal processing—and to determine its neural correlates during both directed and spontaneous forms of thoughts. To address this question, we performed separate ALE meta-analyses of neuroimaging studies of episodic future thinking, mind-wandering, and personal goal processing, and then investigated the commonalities and differences in brain activity between these three domains. The results showed that the three domains activated a common set of brain regions within the default network and, most notably, the medial prefrontal cortex. This finding suggests that the medial prefrontal cortex mediates the processing of personal goals during both episodic future thinking and mind-wandering. Differences in activation were also observed, and notably regions supporting cognitive control processes (the dorsolateral prefrontal cortex) were recruited to a lesser extent during mind-wandering than experimentally directed future thinking, suggesting that different kinds of self-generated thoughts may recruit varying levels of attentional control abilities. [less ▲]

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See detailIn silico screening to predict chondrocyte hypertrophy using a semiquantitative gene network model
Kerkhofs, Johan ULg; Leijten, Jeroen; Luyten, Frank et al

Poster (2015, April 30)

PURPOSE: In development, chondrocyte hypertrophy is a crucial and well-studied step in endochondral ossification. Hypertrophy may also play a role in pathophysiological processes, including osteoarthritis ... [more ▼]

PURPOSE: In development, chondrocyte hypertrophy is a crucial and well-studied step in endochondral ossification. Hypertrophy may also play a role in pathophysiological processes, including osteoarthritis. We employ a computational approach to estimate the effect of individual factors in this complex process. METHODS: We have combined information gleaned from a high number of publications on chondrocyte differentiation into a gene regulatory network of 46 factors and over 150 interactions. This network can estimate the stability of proliferative chondrocytes/permanent cartilage (stable state with SOX9 activity) and hypertrophic chondrocytes (stable state with RUNX2 activity) by employing 2 measures. A first measure is a Monte Carlo analysis that assesses stability in the face of random initial conditions, the second modifies stable states to estimate the sensitivity to perturbation. RESULTS: For each factor, these qualitative measures are calculated in silico under knockout and overexpression conditions and compared to the wild type situation. This enables screening of the effects of all incorporated factors on cartilage homeostasis, differentiation and pathogenesis via the initiation of hypertrophy. Indeed, our gene network analysis indicated multiple candidate genes for the development of osteoarthritis. Factors that amplify the SOX9 attractor basin include TGFβ, PPR, IGF-I, and PKA. The presence of RAS, IHH, GLI2 and FGF is required for the Runx2 stable state. Using a literature study, we corroborated several of the proposed factors. CONCLUSIONS: In silico screening of overexpression and knockout presents a novel strategy to improve bone and cartilage tissue engineering approaches, and can be used to propose a list of putative therapeutic targets for e.g. osteoarthritis. [less ▲]

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See detailLes réseaux scientifiques du Roi en Belgique
Pirot, Pascal ULg

Conference (2015, April 30)

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See detailRepresenting a Minority Group in Multinational Federal Systems: Career Patterns in Catalonia, Scotland and Wallonia
Dodeigne, Jérémy ULg

Doctoral thesis (2015)

Dans nos démocraties représentatives, comprendre « qui » gouverne et plus précisément « comment » et « pourquoi » certains accèdent aux positions de pouvoir a toujours été un enjeu démocratique majeur ... [more ▼]

Dans nos démocraties représentatives, comprendre « qui » gouverne et plus précisément « comment » et « pourquoi » certains accèdent aux positions de pouvoir a toujours été un enjeu démocratique majeur. Avec les processus de régionalisation et de fédéralisation observés à travers le monde, cette question s’est complexifiée en raison de la multiplication des lieux de décision politique. Dans de nombreux pays, les représentants politiques évoluent désormais dans des systèmes multi-niveaux. L’une des conséquences directes de ces réformes institutionnelles est la transformation des carrières parlementaires, particulièrement dans les régions minoritaires des états plurinationaux comme la Belgique, l’Espagne et le Royaume-Uni. L’objectif de cette recherche doctorale est double. D’une part, elle cherche à définir l’orientation régionale et/ou nationale qui caractérise la carrière des élus depuis l’instauration des assemblées régionales. D’autre part, elle vise à identifier les facteurs qui expliquent l’émergence de ces différents types de carrières. À cette fin, la thèse développe une étude comparée de la Catalogne, de l’Écosse et de la Wallonie qui combine analyses quantitatives et qualitatives. Une des conclusions majeures de cette recherche est que le niveau de pouvoir régional est devenu une arène politique de plus en plus attractive – voire prédominante pour certains acteurs. Toutefois, contrairement à ce qui fut suggéré par des études antérieures, les parlements nationaux espagnol, britannique et belge continuent d’être des arènes politiques attractives pour les élus catalans, écossais et wallons. [less ▲]

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See detailCompétitivité, valorisation des ressources et objectifs de sécurité alimentaire pour la filière sucrière au Maroc
Redani, Latifa ULg

Doctoral thesis (2015)

The general objective of this work is to examine the coherence between food security policies and economic efficiency and valuation of resources policies for the sugar sub-sector in Morocco. A food ... [more ▼]

The general objective of this work is to examine the coherence between food security policies and economic efficiency and valuation of resources policies for the sugar sub-sector in Morocco. A food security policy implies state intervention and thus leads implicitly to market distortions, while a resource valuation policy would imply a free market. To address this issue, I will firstly adopt an approach that involves a sugar market analysis (measuring determinants of demand and changes in international prices against their impact on food security). Then, an economic analysis which attempts at assessing the competitiveness of the various segments of the sugar sub-sector will be undertaken. Finally, an analysis of the relative valuation of resources (capital, labor and irrigation water) by sugar crops compared to different irrigated crops will be led, in order to determine their private and social returns on. The analysis of demand during the period between 2000 and 2010 shows that the trend of domestic consumption witnessed major increases, which lead to the enhancement of food insecurity for sugar in the future. The analysis of volatility of world sugar prices from 1960 to 2010, through the decomposition method of time series, allows the isolation of an accidental effect, which reflects variability due neither to seasonal effects nor to trend. This accidental effect is mainly marked during three periods: 1973-1975, 1980-1981 and 2009-2010. In terms of food security, these fluctuations in world sugar prices have no impact on household access to sugar, yet they have a significant impact on state budget. Any variation in prices in the international market is absorbed by the compensation system since prices are regulated by this system. The food safety policy conducted during the sixties and seventies have mitigated the country's dependence on imports and thus reduce the impact of world sugar price fluctuations. However, this policy has often been criticized in terms of market efficiency and valuation of resources. The economic analysis of the sugar sub-sector in Morocco shows that the different segments of the value chain don’t enjoy the same level of protection. If the production segment of sugar beet doesn’t receive any protection, the processing segment of raw sugar will remain protected. However, the level of this protection has generally declined during the post structural adjustment period. In terms of competitiveness, while the sugar beet crop becomes competitive, the effective competitiveness of the industrial segment, and given the significant distortions in the world market, is difficult to assess. The analysis of the valuation of resources (capital, labor and water) shows that sugar crops, especially sugar beets, value relatively better capital resources and labor than most horticultural crops. They occupy an important position in terms of employment and value added created per hectare. However, the valuation of irrigation water remains low for sugar beet (excluding the region of Doukkala). But the technology trend shows substantial opportunities for improvement. Food security policy for sugar has been efficient since it helped establish a competitive national production which is generally able to value resources better. The distortions introduced by state intervention gave the time to farmers to improve their technical skills and to become competitive in the framework of international market, marked as it was by significant distortions. Finally, a food security policy is in no way inconsistent with a policy of valuation of resources on the condition that when the sub-sector becomes competitive, a way to market mechanisms must be given. [less ▲]

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See detailCes années incroyables : Programme d’aide aux parents 
Boulard, Aurore ULg; Mathys, Cécile ULg

Conference given outside the academic context (2015)

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See detailPoint de vue scientifique : l'impression 3D des aliments
Goffin, Dorothée ULg

Conference given outside the academic context (2015)

Detailed reference viewed: 18 (1 ULg)
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See detailL'opposition et le délai de prescription de la peine
Michiels, Olivier ULg

in Revue de Droit Pénal et de Criminologie (2015)

L'opposition formée après le délai de prescription de la peine prononcée par défaut est, sauf cas de force majeure, irrecevable.

Detailed reference viewed: 44 (9 ULg)
See detailEffondrement culturel à l'île de Pâques ? Ce qu'en dit l'archéologie.
Flas, Damien ULg; Cauwe, Nicolas ULg

Conference given outside the academic context (2015)

Detailed reference viewed: 16 (1 ULg)
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See detailCochlear supporting cell transdifferentiation and integration into hair cell layers by inhibition of ephrin-B2 signalling
Defourny, Jean; Mateo Sanchez, Susana ULg; Schoonaert, Lies et al

in Nature Communications (2015)

In mammals, cochlear sensory hair cells that are responsible for hearing are postmitotic and are not replaced after loss. One of the most promising strategies to regenerate hair cells is to identify and ... [more ▼]

In mammals, cochlear sensory hair cells that are responsible for hearing are postmitotic and are not replaced after loss. One of the most promising strategies to regenerate hair cells is to identify and inhibit the factors preventing the conversion of adjacent non-sensory supporting cells into hair cells. Here we demonstrate that mammalian hair cells can be directly generated from supporting cells by inhibition of ephrin-B2 signalling. Using either ephrin-B2 conditional knockout mice, shRNA-mediated gene silencing or soluble inhibitors, we found that downregulation of ephrin-B2 signalling at embryonic stages results in supporting cell translocation into hair cell layers and subsequent switch in cell identity from supporting cell to hair cell fate. As transdifferentiation is here a result of displacement across boundary, this original finding presents the interest that newly generated hair cells directly integrate either hair cell layer, then would be likely more rapidly able to fit into functional circuitry. [less ▲]

Detailed reference viewed: 43 (8 ULg)