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See detail« Elements d’actualité fiscale : Taxation des revenus mobiliers, nouvelles obligations de mention dans la déclaration et régularisation fiscale »
Bourgeois, Marc ULg; Garroy, Sabine ULg

in Fiscale Praktijkstudies (2013), 39

La contribution se subdivise en trois parties, chacune envisageant une question particulière. 1) Un premier chapitre a fait la synthèse et le point sur les évolutions du régime de taxation des revenus ... [more ▼]

La contribution se subdivise en trois parties, chacune envisageant une question particulière. 1) Un premier chapitre a fait la synthèse et le point sur les évolutions du régime de taxation des revenus mobiliers, depuis l’entrée en fonction du Gouvernement di Rupo. L’objet du propos est informatif et descriptif. 2) Dans un deuxième temps, nous avons analysé plus en détails le souci de transparence des patrimoines qui anime notre législateur, par le biais de l’introduction de nouvelles obligations de mention dans la déclaration annuelle à l’impôt des personnes physiques (assurances-vie individuelles auprès d’entreprises d’assurance établies à l’étranger ; existence d’une « construction juridique »), ou encore des efforts accomplis avec d’autres Etats membres au niveau de l’Union européenne. 3) Enfin, l’examen de la procédure de régularisation fiscale, telle que réformée par la loi du 11 juillet 2013 a fait l’objet du troisième chapitre. [less ▲]

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See detailShort communication - Isolation of amylolytic, xylanolytic, and cellulolytic microorganisms extracted from the gut of the termite Reticulitermes santonensis by means of a micro-aerobic atmosphere
Tarayre, Cédric ULg; Brognaux, Alison ULg; Bauwens, Julien ULg et al

in World Journal of Microbiology & Biotechnology (2013)

The aim of this work was to isolate enzyme-producing microorganisms from the tract of the termite Reticulitermes santonensis. The microorganisms were extracted from the guts and anaerobic (CO2 or CO2/H2 ... [more ▼]

The aim of this work was to isolate enzyme-producing microorganisms from the tract of the termite Reticulitermes santonensis. The microorganisms were extracted from the guts and anaerobic (CO2 or CO2/H2) and micro-aerobic atmospheres were used to stimulate growth. Three different strategies were tried out. First, the sample was spread on Petri dishes containing solid media with carboxymethylcellulose, microcrystalline cellulose or cellobiose. This technique allowed us to isolate two bacteria: Streptomyces sp. strain ABGxAviA1 and Pseudomonas sp. strain ABGxCellA. The second strategy consisted in inoculating a specific liquid medium containing carboxymethylcellulose, microcrystalline cellulose, or cellobiose. The samples were then spread on Petri dishes with the same specific medium containing carboxymethylcellulose, microcrystalline cellulose, or cellobiose. This led to the isolation of the mold Aspergillus sp. strain ABGxAviA2. Finally, the third strategy consisted in heating the first culture and spreading samples on agar plates containing rich medium. This led to the isolation of the bacterium Bacills subtilis strain ABGx. All those steps were achieved in controlled atmospheres. The four enzyme-producing strains which were isolated were obtained by using a micro-aerobic atmosphere. Later, enzymatic assays were performed on the four strains. Streptomyces sp. strain ABGxAviA1 was found to produce only amylase, while Pseudomonas sp. strain ABGxCellA was found to produce β-glucosidase as well. Aspergillus sp. strain ABGxAviA2 showed β-glucosidase, amylase, cellulase, and xylanase activities. Finally, Bacillus subtilis strain ABGx produced xylanase and amylase. [less ▲]

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See detailL'acidose subaigüe du rumen, une pathologie encore méconnue
Lessire, Françoise ULg; Rollin, Frédéric ULg

in Annales de Médecine Vétérinaire (2013), 157

Subacute ruminal acidosis (SARA) is a major problem in high-producing dairy cows. The drop in ruminal pH below 5.6 was considered as the major factor inducing this pathology till recently. However, new ... [more ▼]

Subacute ruminal acidosis (SARA) is a major problem in high-producing dairy cows. The drop in ruminal pH below 5.6 was considered as the major factor inducing this pathology till recently. However, new technologies such as continuous monitoring of ruminal pH and rumen microbiome assessment have contributed to reconsider this concept. The aim of this article is to review the literature for a better understanding of SARA. [less ▲]

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See detailCrisis management: Lessons learnt from BP Deepwater Horizon Spill Oil
de Wolf, Daniel ULg

in Business Management and Strategy (2013), 4(1), 69-90

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See detailEffet du stress hydrique sur la composition biochimique des huiles de quatre variétés de carthame (Carthamus tinctorius) produites dans la région orientale du Maroc.
Ben moumen, Abdessamad; Mansouri, Farid; Fauconnier, Marie-Laure ULg et al

in 6èmes Journées internationales d'étude sur les lipides - Programme scientifique, Recueil des Résumés (2013, December)

L'huile de carthame est produite sur une échelle relativement réduite dans certaines régions d'Afrique du Nord et du Moyen-Orient. Cette huile a été caractérisée dans différentes régions du monde et ... [more ▼]

L'huile de carthame est produite sur une échelle relativement réduite dans certaines régions d'Afrique du Nord et du Moyen-Orient. Cette huile a été caractérisée dans différentes régions du monde et plusieurs expériences ont montré une grande variabilité en fonctions des variétés, des sols et des conditions climatiques. [less ▲]

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See detailEvaluation de la composition des huiles d’olive de nouvelles variétés d’olivier introduites dans la région orientale du Maroc
Mansouri, Farid; Ben moumen, Abdessamad; Fauconnier, Marie-Laure ULg et al

in 6èmes Journées internationales d'étude sur les lipides - Programme scientifique, Recueil des Résumés (2013, December)

Le secteur oléicole marocain a connu une évolution importante au niveau des superficies qui ont atteint 900000 ha (*MAPM, 2011). La structure variétale du verger oléicole marocain est caractérisée par la ... [more ▼]

Le secteur oléicole marocain a connu une évolution importante au niveau des superficies qui ont atteint 900000 ha (*MAPM, 2011). La structure variétale du verger oléicole marocain est caractérisée par la prédominance de la Picholine marocaine, qui représente plus de 96 % du patrimoine national et qui est à double fin. [less ▲]

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See detailCompétences durables et transférables, clé pour l'employabilité
Dujardin, Jean-Marie ULg

Conference (2013, December)

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See detailThe X-ray under-luminosity of the O-type supergiants HD16691 and HD14947 revealed by XMM-Newton
De Becker, Michaël ULg

in New Astronomy (2013), 25

The members of the scarce category of Of^+ supergiants present properties that are intermediate between regular O-stars and Wolf-Rayet (WR) stars. Significant similarities between these transitional stars ... [more ▼]

The members of the scarce category of Of^+ supergiants present properties that are intermediate between regular O-stars and Wolf-Rayet (WR) stars. Significant similarities between these transitional stars and WN-type objects are now clearly established, at least in the visible and near-infrared domains, pointing to common stellar wind properties. In this study, we report on the first dedicated X-ray observations of HD16691 (O4If^+) and HD14947 (O5f^+), revealing a soft thermal spectrum in agreement with the expected X-ray emission from a single O-type star. However, the X-ray luminosity of our targets is slightly lower than expected for single O-type stars, suggesting that the particular properties of their stellar wind has also a significant impact on the X-ray emission of these objects on the way to the WN category. We argue that the X-ray under-luminosity of HD16691 and HD14947 may be interpreted as the signature in X-rays of the intermediate stage between O and WR stars, as a consequence of enhanced wind density. [less ▲]

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See detailSpectroimmunohistochemistry: A Novel Form of MALDI Mass Spectrometry Imaging Coupled to Immunohistochemistry for Tracking Antibodies.
Longuespée, Rémi ULg; Boyon, Charlotte; Desmons, Annie et al

in OMICS : A Journal of Integrative Biology (2013)

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See detailComparaison des populations de Culicoides Latreille 1809 (Diptera: Ceratopogonidae) présentes au sein d’une bergerie belge et d’une prairie ovine associée
Zimmer, Jean-Yves ULg; Losson, Bertrand ULg; Saegerman, Claude et al

in Annales de la Société Entomologique de France (2013), 49(4), 446-459

Culicoides biting midges (Diptera: Ceratopogonidae) serve as biological vectors for several pathogens, including the Bluetongue virus and the recently described Schmallenberg virus in northern Europe ... [more ▼]

Culicoides biting midges (Diptera: Ceratopogonidae) serve as biological vectors for several pathogens, including the Bluetongue virus and the recently described Schmallenberg virus in northern Europe. These diseases have caused considerable direct and indirect economic losses to the sheep and cattle industries. This study undertaken between August and December 2007 on a sheep farm in the Namur province (Belgium) aims to evaluate Culicoides populations present inside a partially opened sheepfold and in a nearby sheep meadow, using light traps. The comparative analysis of insects trapped at 18 dates at regular intervals showed that Culicoides were most abundant Inside this livestock building (17,450 midges) than in surrounding meadow (1,121 midges); this meadow had however a greater species diversity. The two species C. obsoletus and C. scoticus constituting the Obsoletus complex predominated for all trappings and females were much more numerous than males. Important capture of engorged females of the Obsoletus complex inside the sheepfold seems to reflect the possibility of an opportunistic endophagous behavior. Maintaining sheep inside livestock buildings in order to reduce the risk of Culicoides bites – and thus of pathogens transmission – however requires to limit biting midge populations which are likely to enter or to develop inside these buildings. Implementation of effective sanitation and hygiene measures against midges present inside farms, as well as establishing of measures to protect livestock against intrusion and improvement of “midge-proofing” of animal housing are therefore highly recommended. [less ▲]

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See detailQuality Assessment of Marketed Eggs in Basse kabylie (Algeria)
Moula, Nassim ULg; Ait Kaki, Asma ULg; Leroy, Pascal ULg et al

in Revista Brasileira de Ciência Avícola (2013), 15(4), 395-399

Quality variations in retail eggs are widely reported. This study aims at assessing the quality of eggs according to the marketing channel in the department of Bejaia (Algeria). In spring and summer 2012 ... [more ▼]

Quality variations in retail eggs are widely reported. This study aims at assessing the quality of eggs according to the marketing channel in the department of Bejaia (Algeria). In spring and summer 2012, 3330 eggs were bought in 30 stores divided into 3 categories: 10 supermarkets (1146 eggs), 10 public markets (1048 eggs), and 10 shops (1136 eggs). Egg weights differed significantly between marketing channels with 58.9±0.14, 61.2±0.13 and 62.8±0.13 g for public markets, shops and supermarkets, respectively (p<0.001). Although shell thickness was similar for all marketing channels, the proportion of damaged eggs was higher in public markets (9.0%), intermediate in food shops (7.3%) and lower in supermarkets (5.7%; p<0.05). The yolk/albumen ratio was significantly higher for eggs from supermarkets (48.0%) compared with the other channels (around 47.4%; p<0.05). The freshness of the eggs, measured by the Haugh method, was lower in public markets (74.3 units), intermediate in shops (77.6 units) and higher in supermarkets (79.9 units; p<0.05). The price of eggs, expressed in Algerian Dinar (AD) per kg, was significantly lower in public markets (124 AD/kg) compared with the two other channels (around 131 AD/kg; p<0.05). It is possible to conclude that egg quality in Bass Kabylie differs significantly among marketing channels, with higher quality observed in supermarkets. The lower quality of eggs in public markets is associated with lower price. Eggs from shops present an intermediate quality. A one-year study would allow studying both the potential seasonal effect and compare intrinsic variability across marketing channels. [less ▲]

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See detailA management control perspective of sustainability reporting in higher education : in search of a holistic view
Ceulemans, Kim; Van Caillie, Didier ULg; Molderez, Isabelle et al

in Lehner, Othmar; Harrison (Eds.) Proceedings in Finance and Risk series '13 (2013, December)

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See detailInfluence de la fatigue sur la foulée lors d’une épreuve d’endurance intense
Bury, Thierry ULg

in Abstract book du Colloque Médico-sportif (2013, December)

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See detailA combined incremental-secant mean-field homogenization scheme with per-phase residual strains for elasto-plastic composites
Wu, Ling ULg; Noels, Ludovic ULg; Adam, Laurent et al

in International Journal of Plasticity (2013), 51

This paper presents an incremental secant mean-fi eld homogenization (MFH) procedure for composites made of elasto-plastic constituents. In this formulation, the residual stress and strain states reached ... [more ▼]

This paper presents an incremental secant mean-fi eld homogenization (MFH) procedure for composites made of elasto-plastic constituents. In this formulation, the residual stress and strain states reached in the elasto-plastic phases upon a fi ctitious elastic unloading are considered as starting point to apply the secant method. The mean stress fields in the phases are then computed using secant tensors, which are naturally isotropic and enable to de fine the Linear-Comparison-Composite. The method, which remains simple in its formulation, is valid for general non-monotonic and non-proportional loading. It is applied on various problems involving elastic, elasto-plastic and perfectly-plastic phases, to demonstrate its accuracy compared to other existing MFH methods. [less ▲]

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See detailDes surfaces fonctionnalisées : la solution par voie liquide
Heinrichs, Benoît ULg

Scientific conference (2013, November 29)

Créer à la surface d’un matériau un film antistatique, antibactérien, autonettoyant ou « easy to clean », un film capable d’épurer l’air ou l’eau. Produire une microbatterie de quelques microns ... [more ▼]

Créer à la surface d’un matériau un film antistatique, antibactérien, autonettoyant ou « easy to clean », un film capable d’épurer l’air ou l’eau. Produire une microbatterie de quelques microns d’épaisseur sur un support. Protéger une surface contre la corrosion. Transférer les propriétés d’une poudre à une surface. Immobiliser un catalyseur sur une surface. … L’industrie est aujourd’hui à la recherche de solutions innovantes pour produire des surfaces fonctionnalisées conférant des propriétés spécifiques et une haute valeur ajoutée aux matériaux et dispositifs qu’elle produit. Focus sur les procédés de dépôt de films par voie liquide, une alternative séduisante aux procédés sous vide. [less ▲]

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