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This paper provides an overview of the law relating to the taxation of income stemming from e-commerce on Indian reserves. The paper seeks to identify the opportunities and limitations for e-commerce on reserve, including the specific tax implications for bands, corporations, and individuals, and the practical barriers for Indigenous communities that wish to engage in e-commerce, such as infrastructure and capacity gaps.

Keywords: Business And Economics, Electronic commerce, Ethnic Interests, Income Tax Act-Canada, Income taxes, Indigenous peoples, Infrastructure, Native North Americans, Personal property, Privacy, Privacy Act-Canada, Reserves, Small claims courts, Tax exemptions, Taxation, First Nations, First Nations businesses, First Nations economic leadership, Indigenous

Objective – In this study, we investigated the utilization of crowdsourcing practices among academic librarians in Nigeria, encompassing all 36 states across the 6 geopolitical zones of the country.Methods – We employed the descriptive survey design. The target population consisted of academic librarians who were members of the national professional online group of the association known as the NLA where scholars shared professional thoughts and advancements.Results – The findings revealed a high level of awareness about crowdsourcing among academic librarians, with their experiences spanning various areas such as knowledge discovery and management (RII = 0.76), broadcast search (RII = 0.63), the distribution of human intelligence tasking (RII = 0.62), and peer-vetted creative production (RII = 0.59). In terms of the extent of practice, electronic document exchange services received the highest relative importance index score (RII = 0.73), followed closely by e-payment platforms (RII = 0.73). The findings also indicated that crowdsourcing is considered beneficial for collection development (RII = 0.68) and is perceived to be useful in the procurement of new items for the library (RII = 0.67). However, the study identified inadequate institutional support (RII = 0.91) as the foremost challenge impeding the adoption and implementation of crowdsourcing practices in academic libraries in Nigeria. Other challenges included inadequate electricity supply and unstable Internet network systems in Nigeria which has hindered full deployment of crowdsourcing in academic library settings in the country.Conclusion – This study emphasized the importance of the adoption and implementation of crowdsourcing practices in academic libraries in Nigeria. Addressing challenges related to institutional support, electricity supply, and Internet connectivity is crucial to creating an enabling environment for successful crowdsourcing initiatives.

This study explored the impact of digital technologies on the development of musical skills among music students. A learning experiment was conducted with 66 students between the ages of 18 and 21 from China, France, Italy, and Spain. The study used the methods of a survey and online discussions. Participants verified that the present advancement of digital technologies allows artists to participate in a professional musical environment without formal schooling. Students in the experimental group had a more positive attitude toward learning and its significance for their personal and professional development. Most survey items were rated between 3 and 4 on a 4-point scale, indicating students’ overall satisfaction with the training. The results of the online discussion also indicated a high level of support for the use of digital technologies in music education, as well as highlighting the innovative nature of the training course and the advantages of traditional music education. Three quarters of participants supported the use of digital technologies in education. Students in the experimental group were able to acquire more advanced professional musical skills, which facilitated the creation of melodies (including the composition of musical fragments on specified themes, musical arrangements of varying complexity, and the development of principles for processing musical works) compared to students in the control group (focused on the development of musical ear and sense of rhythm), who were initially trained under the traditional system. The study’s findings support the effectiveness of an integrated strategy for nurturing musical creativity that involves collaboration between students, teachers, and cutting-edge technology.

Keywords: creative musical talents, digital music creativity, music creation technology, music education, music software

In the French-speaking world, there is a persistent romantic vision of the artist creating their work alone, through which their own genius is expressed. Comic books are no exception to this tradition, which leads to reluctance on the part of its various actors to embrace certain technological advances. In recent years, the arrival of generative artificial intelligence for text and images, their accessibility, and the rapid pace of their development have suddenly introduced new paradigms and provoked a variety of reactions. Between mistrust and experimentation, our article offers an overview of the state of the art and the issues raised today by the use of AI in the field of French-language comics.

Keywords: comics, bande dessinée, creativity, créativité, artificial intelligence, théorie philosophique de l’image, aesthetics, intelligence artificielle, esthétique, philosophical theory of the image

This text presents the results of a research on proximity services carried out in six villages of the Fjord-du-Saguenay regional county municipality. The results are analyzed in relation to the social and territorial development. The links between devitalization and the maintenance of proximity services in rural municipalities are also highlighted. The situation of proximity services in the municipalities studied appears illustrative of other rural municipalities in the Saguenay–Lac-Saint-Jean region, and even in all regions of the province of Quebec.

Keywords: Local services, Services de proximité, rurality, ruralité, social development, développement social, territorial development, développement territorial, dévitalisation, devitalization

Online resources have become an important reality in education, accompanied by the phenomenon of the production, modification, and wide dissemination of educational resources by communities of teachers. This article explores the situation in France. First, we recall previous research on how teachers cooperate in order to create online resources. We distinguish between several types of collectives (captive communities, activist communities, proto-communities) and focus on their dynamics. Doing so implies considering the subjects as well as the instruments used and the social systems within which they evolve. Second, the issue of teacher agency relative to educational resources is analysed. In France, teachers are granted great freedom of pedagogical methods, a freedom not seen in all countries. Therefore, we analyse the activities of these collectives to understand how they view their activity and their role, specifically when using learning materials in class. An important related issue is the eagerness of administration to rely on evidence-based practice for orienting teacher action. We suggest that participatory research is a good investment for raising meaningful issues and proposing possible, short-term solutions.

Keywords: ressources, resources, communautés d'enseignants, teacher communities, cadres théoriques, theoretical frameworks

The undergraduate experience remains a cornerstone in the foundation of Women’s and Gender Studies yet scholars know little about how graduates retain and demonstrate highly valued skills and concepts like intersectionality. This paper intervenes by answering the questions: How does intersectionality show up in graduates’ reflections on their training? How do graduates utilize intersectional thinking in their personal and professional lives? Drawing on quantitative data from a large, institutionally diverse and global survey of women’s and gender studies graduates, I demonstrate that intersectional training does endure and that graduates draw on intersectional concepts in the personal and professional life, in complex ways, long after graduation.

Keywords: intersectionality, women's studies undergradauates, undergraduate education, gender

Beyoncé’s album Beyoncé is a vexing articulation of twenty-first century mainstream feminism that captivated audiences worldwide. Whether or not feminist scholars, activists, or artists agree with Beyoncé’s discourse, her influence on popular culture is undeniable and it would be negligent for those of us invested in women’s and gender studies to dismiss the album or its principal artist. 

Keywords: Beyoncé, Feminism, Black Feminism