  Vesicles under a shear flow exhibit a tank-treading motion of their membrane,
while their long axis points with an angle < 45 degrees with respect to the
shear stress if the viscosity contrast between the interior and the exterior is
not large enough. Above a certain viscosity contrast, the vesicle undergoes a
tumbling bifurcation, a bifurcation which is known for red blood cells. We have
recently presented the full numerical analysis of this transition. In this
paper, we introduce an analytical model that has the advantage of being both
simple enough and capturing the essential features found numerically. The model
is based on general considerations and does not resort to the explicit
computation of the full hydrodynamic field inside and outside the vesicle.
