4 resultados para American Association of University Instructors in Accounting

em Université de Montréal, Canada


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"Suite à plus de deux années de recherches, le projet de l’American Bar Association (ABA) concernant la juridiction du cyberespace, « Achieving Legal and Business Order in Cyberspace: A Report on Global Jurisdiction Issues Created by the Internet », a été publié dans l’édition du mois d’août 2000 de la revue juridique The Business Lawyer. Ce rapport poursuivait deux objectifs distincts : Tout d’abord, effectuer une analyse globale des complexités potentielles entourant les conflits juridictionnels découlant du commerce en ligne. Ensuite, élaborer une liste exhaustive des solutions pouvant être utilisées pour résoudre de tels conflits. Le présent article se veut un résumé concis et accessible des trois grandes sections du « Cyberspace Jurisdiction Report » : (1) les solutions proposées aux problèmes juridictionnels découlant des conflits résultant du commerce électronique ; (2) afin d’appuyer les solutions proposées : l’utilisation d’exemples d’occasions où la technologie a déjà, par le passé, causé la métamorphose de certains paradigmes juridictionnels; et (3) afin d’appuyer les solutions proposées : l’utilisation d’un contexte doctrinal."

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Corporate law integrates a stakeholder conception through the comprehensive meaning of the best interests of the corporation. In this paper, I address criticisms about classical definition of the firm’s purpose. Even if American law is more discreet and uncertain, it is possible to defend a broad conception of the best interests of the corporation. The interests of Canadian and French firms include their partners. While the notion of intérêt social is debatable in France, Canada has recently modified its point of view regarding the purpose of the firm. Indeed, the decision of the Supreme Court of Canada Magasins à rayons Peoples Inc. (Syndic de) v. Wise in 2004 changed the concept of corporate law. With respect to fiduciary duties, the Supreme Court set aside the traditional interpretation of the “best interests of the corporation” which gave primacy to shareholders’ interests. The Court held that the expression “best interests of the corporation” refers to the maximization of the corporation’s value. This innovative vision of the best interest of the corporation introduces stakeholder theory and corporate social responsibility (CSR) into corporate law and provides a new field for the firm’s management to frame their responsibilities. This paper concludes with an extended discussion of the implications of stakeholder and CSR influence for the future of corporate law, economy and financial researches.

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2e Prix du concours d'initiation à la recherche organisé par le Regroupement Droit et Changements. L'auteure était étudiante au baccalauréat en droit à l'Université McGill lors de la rédaction de cet article.

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We previously demonstrated in pigs with acute liver failure (ALF) that albumin dialysis using the molecular adsorbents recirculating system (MARS) attenuated a rise in intracranial pressure (ICP). This was independent of changes in arterial ammonia, cerebral blood flow and inflammation, allowing alternative hypotheses to be tested. The aims of the present study were to determine whether changes in cerebral extracellular ammonia, lactate, glutamine, glutamate, and energy metabolites were associated with the beneficial effects of MARS on ICP. Three randomized groups [sham, ALF (induced by portacaval anastomosis and hepatic artery ligation), and ALF+MARS] were studied over a 6-hour period with a 4-hour MARS treatment given beginning 2 hours after devascularization. Using cerebral microdialysis, the ALF-induced increase in extracellular brain ammonia, lactate, and glutamate was significantly attenuated in the ALF+MARS group as well as the increases in extracellular lactate/pyruvate and lactate/glucose ratios. The percent change in extracellular brain ammonia correlated with the percent change in ICP (r(2) = 0.511). Increases in brain lactate dehydrogenase activity and mitochondrial complex activity for complex IV were found in ALF compared with those in the sham, which was unaffected by MARS treatment. Brain oxygen consumption did not differ among the study groups. Conclusion: The observation that brain oxygen consumption and mitochondrial complex enzyme activity changed in parallel in both ALF- and MARS-treated animals indicates that the attenuation of increased extracellular brain ammonia (and extracellular brain glutamate) in the MARS-treated animals reduces energy demand and increases supply, resulting in attenuation of increased extracellular brain lactate. The mechanism of how MARS reduces extracellular brain ammonia requires further investigation.