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The ground water of the altered and fissured basement of the Olezoawatershed in Centre-South Cameroon provides water to its surroundingpopulation. However, the hydrogeological characteristics of thesebasement aquifers have not yet been well studied. The present study isan attempt to better comprehend the structure and functioning of thesebasement aquifers. It mainly focuses on the description of soilprofiles, structural investigations, as well as hydrometric andpiezometric follow-ups. Preliminary results indicate that the soilprofile is of a polyphase type similar to others observed in otherparts of the world, particularly those developed on granito-gneissicformations, exposed to weathering and erosion. This is an ancientweathering system (10-20 m thick) derived from the degradation oflateritic systems and a more recent weathering (2-3 m thick) developedon the fresh rock. In addition, the profile contains alterationmicroreliefs, the spatial distribution of which can locally influenceflow dynamics. These dynamics are similar to those that commonly occurin basement rocks under wet tropical climates. The hydrometric andpiezometric characteristics indicate that the aquifers are quiteheterogeneous in some areas. The old structural tectonics control theorientation of the drainage pattern. As such, the nature of thelandscape designated by the drainage pattern is at the origin of thegroundwater flow from the upstream towards the downstream. Thedistribution of water flows from the upstream to the downstream showsthe possible influence of physical and hydraulic properties of theaquifer up-gradient from the well. This study is a contribution to theunderstanding of structures and the hydrodynamic functioning ofbasement aquifers. It shows a structural relationship with otheraquifers in other parts of world and the regional specificities whichinfluence the hydrodynamics in the weathered and fissured basement.

Keywords: Piézométrie, hydrométrie, socle altéré et fissuré, Olézoa, Yaoundé, Cameroun, Piezometry, hydrometry, altered and fissured basement, Olezoa, Yaoundé, Cameroon

In 1994, the U.S. president announced the National Homeownership Strategy, which aimed to raise the rate of homeowners in the United States, focused primarily on the disadvantaged. The U.S. Department of Housing and Urban Development was given the task of developing, in partnership with the financial industry and everything that revolves around the real estate community, mortgage products that eliminated the obstacles to granting mortgage financing to the disadvantaged. Meanwhile, the Community Reinvestment Act was modified in such a way that banks were forced to demonstrate that they have been creative in increasing funding in disadvantaged areas. In addition, government-sponsored enterprises Fannie Mae and Freddie Mac, who buy half of U.S. mortgages with an implicit government guarantee, were forced to provide minimum proportions of funding for the disadvantaged. With the easy money policy followed by the Federal Reserve between 2003 and 2006, significant agency problems developed on the shadow banking system where subprime loans were originated prior to securitization. The interests of mortgage brokers who negotiated the loans, specialized mortgage lenders that would allow them, large investment banks that securitized these loans, and rating agencies that evaluated the risks of these securities all converged toward excessive risk-taking. However, this paper argues that without the requirements imposed by the U.S. government, it is unlikely that the credit quality would have been affected as much and that the crisis would have reached such a magnitude.

As part of the Base Erosion and Profit Shifting (BEPS) project launched in 2013, the Organisation for Economic Co-operation and Development (OECD) specifically raised concerns about preferential tax treatment of income generated by intellectual property and recommended that these regimes require from the beneficiaries to conduct real economic activities to prevent them from being identified as harmful tax practices. The adoption by several countries of intellectual property regimes in line with the OECD's recommendation illustrates the substitution effect between forms of tax competition and increases the pressure on other forms of tax competition.

Keywords: politique fiscale, concurrence fiscale internationale, propriété intellectuelle, OCDE, tax policy, international tax competition, intellectual property, OECD

This study examined the effect of socially controlled motivation for caregivers on turnover intentions and absenteeism within the COVID-19 context. We applie a self-determination theory framework to analyze the effect of external social regulation as mediated by emotional engagement on turnover intentions and absenteeism. The data for this study came from survey and archived data of 303 caregivers in ten nursing homes in France. Our findings show that the external social regulation dimension was related positively to emotional engagement which in turn mediated a negative relationship to the turnover intentions and absenteeism of caregivers. We discuss how expressions of social approval can promote caregivers' retention.

Keywords: self-determination theory, controlled motivation, engagement, turnover intentions, absenteeism, COVID-19, théorie de l'autodétermination, motivation contrôlée, engagement, intentions de quitter, absentéisme, COVID-19, teoría de la autodeterminación, motivación controlada, compromiso, intenciones de rotación, absentismo, COVID-19

International collaborations are increasingly recognized to promote integration of SMEs in the global economy. They allow them to overcome their lack of internal resources but also gain knowledge about foreign markets. However, there are obstacles to their development, that can be overcome through international business experience. The study of Quebec SMEs shows that employees' international business competencies as well as their international orientation, rather than only the owner-manager's competencies, promote the establishment of such collaborations. These results show the importance of considering the owner-manager's human capital and that of his employees, in the study of the determinants of internationalization strategies of SMEs.

Keywords: PME, capital humain, collaborations internationaless, SME, human capital, international collaborations, PYMES, capital humano, colaboraciones internacionales

The starting point of our work is a lack of clarity in defining what is an inclusive school and, more specifically, in one of its important components, ‟acting together”. A review of recent scientific literature, French and English, allows an analysis of these concepts and of the various uses made of them. The review based on scientific essays from renowned databases (ERIC, Medline, PsycINFO et SocINDEX, CAIRN) showed 26 texts that mentioned “acting together” and inclusive schools. The analysis confirms that the two notions are rarely used separately and that recent studies uses them together without clear definitions, even though they belong to different paradigms.

Keywords: école inclusive, partenariat, élèves à besoins éducatifs particuliers, recension, collaboration/coopération, inclusive school, partnership, pupils with special educational needs, review, collaboration, cooperation, escuela inclusiva, alianza, alumnos con necesidades especiales, recensión, colaboración, cooperación

In this article I examine the legitimacy of direct action in relation to liberal deliberative norms and global institutions (World Bank, World Trade Organization, etc.). Since the deliberative processes of these institutions are illegitimate according to the theory of deliberative politics, the activists of the movement for global justice should be legitimate to confront these institutions. Moreover, confrontational action in itself may have a deliberative value for at least seven reasons: (1) initiating deliberation (agenda-setting) ; (2) enlarging participation ; (3) enlarging representation ; (4) disseminating information and arguments (publicity) ; (5) stimulating imagination ; (6) pushing for action ; (7) re-opening deliberations. Finally, social movements such as the movement for global justice may be seen themselves as deliberative arenas. Thus, those who seek to evaluate the legitimacy of direct actions need to take into consideration the deliberative nature of the process through which activists decide which means may be more efficient in order to repair defects in the official deliberative process, and promote equality, liberty, and justice.

While many financial institutions have suffered in connection subprimes and creditrisks in recent months, particularly in the last September and in October, the authortries to identify the most affected players, both in United States and in the Europeanand Asean countries.He also reviews some financial solutions witch put forward by the Federal Reserveand European Central Banks to help financial institutions and to prevent the financialcrisis from spreading. The main idea is not to solve the financial problems orcollapse of financial institutions but to create stability in the financial market and tosave overall economy in danger.Then, he examines the Canadian financial sector, both on the side of the bank andinsurance sectors. There is no significant impact because of the turmoil of theAmerican crisis, which could harden reinsurance and insurance market.

In the current VUCA (volatility, uncertainty, complexity and ambiguity) context, digital echnology has the potential to support SME value creation and to help develop their resilience in achieving strategic objectives. It is now possible, using Industry 4.0 technologies, to measure productivity supported by management control tied to sustainable practices. Given that the digital technology shift has only been implemented by a minority of SMEs in Quebec and considering that the technological maturity of regional SMEs, particularly in the Saguenay-Lac-Saint-Jean region, remains to be defined, this study aims to innovate with an analysis model of the level of digital technology maturity incorporating an index of sustainable practices for SMEs.

Keywords: Audit, Assessment, auto-audit, self-readiness assessment, maturité numérique, maturity levels, industrie 4.0, industry 4.0, PME, SME