Aggregation and errors in management accounting

Il est important pour les entreprises de compresser les informations détaillées dans des sets d'information plus compréhensibles. Au chapitre 1, je résume et structure la littérature sur le sujet « agrégation d'informations » en contrôle de gestion. Je récapitule l'analyse coûts-bénéfices que les comptables internes doivent considérer quand ils décident des niveaux optimaux d'agrégation d'informations. Au-delà de la perspective fondamentale du contenu d'information, les entreprises doivent aussi prendre en considération des perspectives cogni- tives et comportementales. Je développe ces aspects en faisant la part entre la comptabilité analytique, les budgets et plans, et la mesure de la performance. Au chapitre 2, je focalise sur un biais spécifique qui se crée lorsque les informations incertaines sont agrégées. Pour les budgets et plans, des entreprises doivent estimer les espérances des coûts et des durées des projets, car l'espérance est la seule mesure de tendance centrale qui est linéaire. A la différence de l'espérance, des mesures comme le mode ou la médiane ne peuvent pas être simplement additionnés. En considérant la forme spécifique de distributions des coûts et des durées, l'addition des modes ou des médianes résultera en une sous-estimation. Par le biais de deux expériences, je remarque que les participants tendent à estimer le mode au lieu de l'espérance résultant en une distorsion énorme de l'estimati¬on des coûts et des durées des projets. Je présente également une stratégie afin d'atténuer partiellement ce biais. Au chapitre 3, j'effectue une étude expérimentale pour comparer deux approches d'esti¬mation du temps qui sont utilisées en comptabilité analytique, spécifiquement « coûts basés sur les activités (ABC) traditionnelles » et « time driven ABC » (TD-ABC). Au contraire des affirmations soutenues par les défenseurs de l'approche TD-ABC, je constate que cette dernière n'est pas nécessairement appropriée pour les calculs de capacité. Par contre, je démontre que le TD-ABC est plus approprié pour les allocations de coûts que l'approche ABC traditionnelle. - It is essential for organizations to compress detailed sets of information into more comprehensi¬ve sets, thereby, establishing sharp data compression and good decision-making. In chapter 1, I review and structure the literature on information aggregation in management accounting research. I outline the cost-benefit trade-off that management accountants need to consider when they decide on the optimal levels of information aggregation. Beyond the fundamental information content perspective, organizations also have to account for cognitive and behavi¬oral perspectives. I elaborate on these aspects differentiating between research in cost accounti¬ng, budgeting and planning, and performance measurement. In chapter 2, I focus on a specific bias that arises when probabilistic information is aggregated. In budgeting and planning, for example, organizations need to estimate mean costs and durations of projects, as the mean is the only measure of central tendency that is linear. Different from the mean, measures such as the mode or median cannot simply be added up. Given the specific shape of cost and duration distributions, estimating mode or median values will result in underestimations of total project costs and durations. In two experiments, I find that participants tend to estimate mode values rather than mean values resulting in large distortions of estimates for total project costs and durations. I also provide a strategy that partly mitigates this bias. In the third chapter, I conduct an experimental study to compare two approaches to time estimation for cost accounting, i.e., traditional activity-based costing (ABC) and time-driven ABC (TD-ABC). Contrary to claims made by proponents of TD-ABC, I find that TD-ABC is not necessarily suitable for capacity computations. However, I also provide evidence that TD-ABC seems better suitable for cost allocations than traditional ABC.

Prevalence of cardiovascular risk factors in a middle-income country and estimated cost of a treatment strategy.

BACKGROUND: We assessed the prevalence of risk factors for cardiovascular disease (CVD) in a middle-income country in rapid epidemiological transition and estimated direct costs for treating all individuals at increased cardiovascular risk, i.e. following the so-called "high risk strategy". METHODS: Survey of risk factors using an age- and sex-stratified random sample of the population of Seychelles aged 25-64 in 2004. Assessment of CVD risk and treatment modalities were in line with international guidelines. Costs are expressed as USD per capita per year. RESULTS: 1255 persons took part in the survey (participation rate of 80.2%). Prevalence of main risk factors was: 39.6% for high blood pressure (> or =140/90 mmHg or treatment) of which 59% were under treatment; 24.2% for high cholesterol (> or =6.2 mmol/l); 20.8% for low HDL-cholesterol (<1.0 mmol/l); 9.3% for diabetes (fasting glucose > or =7.0 mmol/l); 17.5% for smoking; 25.1% for obesity (body mass index > or =30 kg/m2) and 22.1% for the metabolic syndrome. Overall, 43% had HBP, high cholesterol or diabetes and substantially increased CVD risk. The cost for medications needed to treat all high-risk individuals amounted to USD 45.6, i.e. 11.2 dollars for high blood pressure, 3.8 dollars for diabetes, and 30.6 dollars for dyslipidemia (using generic drugs except for hypercholesterolemia). Cost for minimal follow-up medical care and laboratory tests amounted to 22.6 dollars. CONCLUSION: High prevalence of major risk factors was found in a rapidly developing country and costs for treatment needed to reduce risk factors in all high-risk individuals exceeded resources generally available in low or middle income countries. Our findings emphasize the need for affordable cost-effective treatment strategies and the critical importance of population strategies aimed at reducing risk factors in the entire population.

Rate, type, and cost of adverse drug reactions in emergency department admissions.

Background: Adverse drug reactions (ADRs) are a threat to patients' health and quality of life, and can generate significant expenses. They are generally underreported, with different rates in different health care systems. Methods: We conducted a 6-month survey of all primary admissions to the medical emergency department of a university hospital and assessed the rate, characteristics, avoidability, and marginal costs of ADRs. Results: A total of 7% of all admissions were mainly caused by ADRs. The most frequent were gastrointestinal bleeding (22.3%) and febrile neutropenia (14.4%). Anticancer drugs were involved in 22.7% of the cases, and anticoagulants, analgesics, and non-steroidal anti-inflammatory drugs in 8% each. Physicians had prescribed 70% of these drugs. Patients were predominantly treated in intermediate care units and ordinary wards. The mean cost per case amounted to CHF 3586+/-342, or a total of CHF 821204 over the 6-month-period (1 CHF=0.56 US$=0.87 Euro). A total of 67% were considered definitely imputable to drug effects and 32% were retrospectively regarded as avoidable. Conclusions: Interventions aimed at reducing the incidence of ADRs should be directed towards both patient education and physician training. This could save hospitals admissions and money, and could be used as an indicator of prescription quality.

Artérite á cellules géantes et vitesse de sédimentation normale: plus qu'une exception [Giant cell arteritis and normal sedimentation rate: more than an exception!]

BACKGROUND: Giant cell arteritis (GCA) is a systemic segmental vasculitis of unknown etiology, typically affecting elderly patients. Elevated erythrocyte-sedimentation rate (ESR) is usually found in such patients. PATIENTS AND METHODS: One hundred and twenty three patients underwent temporal artery biopsy in our institution between 1977 and 1995. Among them, 66 (53.7%) biopsies were positive (i.e. histologic findings were very suggestive of GCA). The clinical charts from all patients with positive biopsies were retrieved and 47 were eligible for our study (inadequate data in 19 cases). RESULTS: Seven of the 47 patients with positive biopsies (15%) had a normal ESR and 70% (33/47 cases) had neuro-ophthalmic complications including anterior ischemic optic neuropathy, central retinal artery occlusion, choroidal ischemia and extraocular muscle and/or cranial nerve palsy (III, IV, VI). No differences were found between the groups with normal or elevated ESR as 87.5% (6/7 cases) of the group with normal ESR exhibited neuro-ophthalmic complications. CONCLUSIONS: ESR was normal in 15% of our GCA patients and these patients had the same frequency of neuro-ophthalmic complications as the GCA patients with elevated ESR. Thus, our study does not support the previous concept that patients with higher ESR are more at risk for neuro-ophthalmic complications. GCA with normal ESR is not rare and such patients should be investigated with other blood studies (C-reactive protein) and with fluorescein angiography.

TRANSCRIPTION FACTORS INVOLVED IN PLANT DEFENCE AGAINST INSECT HERBIVORES IN ARABIDOPSIS THALIANA

Afin de pouvoir se défendre contre les insectes nuisibles, les plantes ont développé plusieurs stratégies leur permettant de maximiser leurs chances de survie et de reproduction. Parmi elles, les plantes sont souvent pourvues de barrières physiques telles que les poils urticants, les épines et la cuticule. En plus, les plantes sont capables de produire des protéines anti-digestives et des métabolites secondaires insecticides tels que la nicotine, les tannins ou les glucosinolates (GS). La mise en place de ces barrières physiques et chimiques comporte un coût énergétique au détriment de la croissance et de la reproduction. Par conséquent, en absence d'insectes, la plante investit la majeure partie de son énergie dans le développement et la croissance. A l'inverse, une blessure causée par un insecte provoquera une croissance ralentie, une augmentation de la densité de poils urticants ainsi que la synthèse de défenses chimiques. Au niveau moléculaire, cette défense inductible est régulée par l'hormone végétale acide jamsonique (AJ). En réponse à l'attaque d'un insecte, la plante produit cette hormone en grande quantité, ce qui se traduira par une forte expression de gènes de défense. Pendant ma thèse, j'ai essayé de découvrir quels étaient les facteurs de transcription (FT) responsables de l'expression des gènes de défense dans Arabidopsis thaliana. J'ai ainsi pu démontrer que des plantes mutées dans les FTs comme MYC2, MYC3, MYC4, ZAT10, ZAT12, AZF2, WRKY18, WRKY40, WRKY6, ANAC019, ANAC55, ERF13 et RRTF1 deviennent plus sensibles aux insects de l'espèce Spodoptera littoralis. Par la suite, j'ai également pu montrer que MYC2, MYC3 et MYC4 sont probablement la cible principale de la voie de signalisation du AJ et qu'ils sont nécessaires pour l'expression de la majorité des gènes de défense dont la plupart sont essentiels à la biosynthèse des GS. Une plante mutée simultanément dans ces trois protéines est par conséquent incapable de synthétiser des GS et devient hypersensible aux insectes. J'ai également pu démontrer que les GS sont uniquement efficaces contre les insectes généralistes tels S. littoralis et Heliothis virescens alors que les insectes spécialisés sur les Brassicaceae comme Pieris brassicae et Plutella xylostella se sont adaptés en développant des mécanismes de détoxification. - In response to herbivore insects, plants have evolved several defence strategies to maximize their survival and reproduction. For example, plants are often endowed with trichomes, spines and a thick cuticule. In addition, plants can produce anti-digestive proteins and toxic secondary metabolites like nicotine, tannins and glucosinolates (GS). These physical and chemical barriers have an energetic cost to the detriment of growth and reproduction. As a consequence, in absence of insects, plants allocate their energy to development and growth. On the contrary, an attack by herbivore insects will affect plant growth, increase trichome density and induce the production of anti-digestive proteins and secondary metabolites. At the molecular level, this inducible defence is regulated by the phytohormone jasmonic acid (JA). Thus, an attack by herbivores will be followed by a burst of JA that will induce the expression of defence genes. The aim of my thesis was to characterize which transcription factors (TF) regulate the expression of these defence genes in Arabidopsis thaliana. I could show that plants mutated in various TFs like MYC2, MYC3, MYC4, ZAT10, ZAT12, AZF2, WRKY18, WRKY40, WRKY6, ANAC019, ANAC55, ERF 13 and RRTFl were more susceptible to the herbivore Spodoptera littoralis. Furthermore, I could demonstrate that MYC2, MYC3 and MYC4 are probably the main target of the JA-signalling pathway and that they are necessary for the insect-mediated induction of most defence genes including genes involved in the biosynthesis of GS. A triple mutant myc2myc3myc4 is depleted of GS and consequently hypersensitive to insects. Moreover, I showed that GS are only efficient against generalist herbivores like S. littoralis and Heliothis virescens whereas specialized insects like Pieris brassicae and Plutella xylostella have evolved detoxification mechanisms against GS.

Évaluation du suivi clinique des prothèses totales du genou [Total knee arthroplasty outcome assessment]

L'évaluation des résultats des arthroplasties totales du genou demande une évaluation du geste thérapeutique ou clinique, mais doit également tenir compte de l'impact de ce geste sur l'état de santé global du patient (somatique, psychologique, social) et intégrer son degré de satisfaction. La complexité croissante des instruments de mesure du suivi a de quoi décourager le chirurgien praticien déjà surchargé par son activité clinique quotidienne. L'apparition des scores, des études prospectives et des analyses statistiques, telles les courbes de survie, ont certainement permis une appréciation plus objective de nos résultats, tout en accroissant nos connaissances et en améliorant notre pratique quotidienne. La question aujourd'hui n'est plus de savoir si un suivi clinique de nos patients est utile, mais plutôt de choisir les bons instruments et de définir les buts de l'analyse tout en cherchant comment implanter cette démarche de manière réaliste dans nos pratiques. Les scores classiques, aussi imparfaits soient-ils, restent pour l'instant utiles. Largement diffusés à travers le monde, appliqués de manière prospective, ces outils de suivi orientés vers la clinique et la radiologie sont le fondement du suivi prospectif des implants. Au quotidien, ils permettent un suivi en temps réel des implants d'un service ou d'une institution. Cependant, leur faiblesse intrinsèque résidant dans l'inaptitude à saisir le point de vue du patient, il semble inéluctable d'y adjoindre des instruments psychométriques. Dans l'avenir, la recherche devrait se concentrer vers le développement d'outils adaptés, capables de cerner avec une plus grande précision l'attente des patients et de technologies accessibles à chaque praticien pour mesurer objectivement les capacités fonctionnelles de leurs patients avec plus d'acuité. Le développement de systèmes permettant une évaluation objective de la fonction quotidienne du patient revêt un intérêt tout particulier. Parallèlement, un effort doit être fait au niveau des sociétés spécialisées nationales et internationales pour harmoniser leurs protocoles de suivi.

Managérialisation et Etat social : satisfaction et motivation d'intervenants et d'intervenantes socio-éducatives dans des contextes plus ou moins managérialisés

La contribution d'Yves Emery et Julien Niklaus étudie les effets du new managerialism dans le secteur social. Les nouveaux outils de pilotage ont profondément transformé les conditions cadres du travail social, de l'organisation des tâches ainsi que de l'action professionnelle. Les auteurs cherchent à savoir dans quelle mesure ces transformations influencent la motivation et la satisfaction au travail des travailleurs et travailleuses sociales. Ils comparent deux institutions présentant des degrés différents de managérialisation et constatent, avec surprise, une motivation supérieure dans les organisations davantage managérialisées, alors que la satisfaction au travail ne présente pas de différences.

The cost of breathing in stable chronic obstructive pulmonary disease.

1. The hypermetabolism frequently observed at rest in patients with chronic obstructive pulmonary disease has been attributed to a high cost of breathing. However, measurement of the cost of breathing by the usual hyperventilation procedure is fraught with methodological problems. The purpose of this study was to measure more directly the cost of breathing in a group of ambulatory patients with stable chronic obstructive pulmonary disease. 2. The cost of breathing was calculated as the difference in oxygen consumption measured by indirect calorimetry between spontaneous breathing and noninvasive mechanical ventilation. Inspiratory muscle rest was achieved by negative or positive pressure ventilation and assessed by the recording of surface electromyograms of the diaphragm and parasternal intercostal muscles. 3. Seven tests were performed in six ambulatory patients with stable chronic obstructive pulmonary disease, four tests using positive pressure ventilation and three with negative pressure ventilation. During mechanical ventilation, the electromyographic activity of the diaphragm decreased by 70 +/- 22%, while that of the parasternals was suppressed in four tests, and remained unchanged in three. However, oxygen consumption was only 1.6 +/- 6.2% lower during mechanical ventilation. 4. The cost of breathing measured in this study was therefore much lower than previously published values. Stress was not likely to influence the results, as both the heart rate and plasma catecholamines did not change between spontaneous breathing and mechanical ventilation. These results suggest that the cost of breathing in ambulatory patients with stable chronic obstructive pulmonary disease may be lower than previously estimated.

Mutations in CTC1, encoding conserved telomere maintenance component 1, cause Coats plus.

Coats plus is a highly pleiotropic disorder particularly affecting the eye, brain, bone and gastrointestinal tract. Here, we show that Coats plus results from mutations in CTC1, encoding conserved telomere maintenance component 1, a member of the mammalian homolog of the yeast heterotrimeric CST telomeric capping complex. Consistent with the observation of shortened telomeres in an Arabidopsis CTC1 mutant and the phenotypic overlap of Coats plus with the telomeric maintenance disorders comprising dyskeratosis congenita, we observed shortened telomeres in three individuals with Coats plus and an increase in spontaneous γH2AX-positive cells in cell lines derived from two affected individuals. CTC1 is also a subunit of the α-accessory factor (AAF) complex, stimulating the activity of DNA polymerase-α primase, the only enzyme known to initiate DNA replication in eukaryotic cells. Thus, CTC1 may have a function in DNA metabolism that is necessary for but not specific to telomeric integrity.

Polypharmacy as predictor of drug cost, length of hospital stay and mortality rate in nursing homes : a retrospective analysis of pharmacy medication records

Background and objectives: Polypharmacy (PP) is a typical con-sequence of multiple chronic conditions in elderly patients. PP is commonly defined as the use of multiple concurrent drug therapies although a standard definition is not used. The aims of this study were to assess the PP rate among nursing home (NH) residents using the data of the pharmacy medication records and to investigate the threshold level of PP as predictor of drug cost, length of hospital stay and mortality rate

Cost effectiveness and cost utility of risedronate for osteoporosis treatment and fracture prevention in women: a Swiss perspective.

OBJECTIVES: To assess the incremental cost-effectiveness ratio (ICER) and incremental cost-utility ratio (ICUR) of risedronate compared to no intervention in postmenopausal osteoporotic women in a Swiss perspective. METHODS: A previously validated Markov model was populated with epidemiological and cost data specific to Switzerland and published utility values, and run on a population of 1,000 women of 70 years with established osteoporosis and previous vertebral fracture, treated over 5 years with risedronate 35 mg weekly or no intervention (base case), and five cohorts (according to age at therapy start) with eight risk factor distributions and three lengths of residual effects. RESULTS: In the base case population, the ICER of averting a hip fracture and the ICUR per quality-adjusted life year gained were both dominant. In the presence of a previous vertebral fracture, the ICUR was below euro45,000 (pound30,000) in all the scenarios. For all osteoporotic women>or=70 years of age with at least one risk factor, the ICUR was below euro45,000 or the intervention may even be cost saving. Age at the start of therapy and the fracture risk profile had a significant impact on results. CONCLUSION: Assuming a 2-year residual effect, that ICUR of risedronate in women with postmenopausal osteoporosis is below accepted thresholds from the age of 65 and even cost saving above the age of 70 with at least one risk factor.

Etudes Coût-efficacité: ce que devraient retenir les médecins [Cost-effectiveness analyses: what doctors should know]

The resources of our heath care system are limited. Choices in the attribution of resources are necessary to ensure its stability. A cost-effectiveness analysis compares the effects of one health intervention to another, taking into account the costs (including the saved costs) and the saved life years, adjusted for the quality of life (cost-utility). Cost-effectiveness analyses should take the societal perspective and the studied intervention should be compared to a relevant intervention actually in use. Physicians, at the interface between patients and payers, are in an ideal position to interpret, or even perform cost-effectiveness analysis, and to promote the interventions that are most effective and that have a reasonable cost.

In vivo survival of teicoplanin-resistant Staphylococcus aureus and fitness cost of teicoplanin resistance.

Glycopeptide resistance, in a set of in vitro step-selected teicoplanin-resistant mutants derived from susceptible Staphylococcus aureus SA113, was associated with slower growth, thickening of the bacterial cell wall, increased N-acetylglucosamine incorporation, and decreased hemolysis. Differential transcriptome analysis showed that as resistance increased, some virulence-associated genes became downregulated. In a mouse tissue cage infection model, an inoculum of 10(4) CFU of strain SA113 rapidly produced a high-bacterial-load infection, which triggered MIP-2 release, leukocyte infiltration, and reduced leukocyte viability. In contrast, with the same inoculum of the isogenic glycopeptide-resistant derivative NM67, CFU initially decreased, resulting in the elimination of the mutant in three out of seven cages. In the four cages in which NM67 survived, it partially regained wild-type characteristics, including thinning of the cell wall, reduced N-acetylglucosamine uptake, and increased hemolysis; however, the survivors also became teicoplanin hypersusceptible. The elimination of the teicoplanin-resistant mutants and selection of teicoplanin-hypersusceptible survivors in the tissue cages indicated that glycopeptide resistance imposes a fitness burden on S. aureus and is selected against in vivo, with restoration of fitness incurring the price of resistance loss.