Documents found
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61.More information
The closing of bookstores drives us to cultivated conversations online. Against the confinement of thinking, Sens public completely renews its site and relaunches its editorial project. The CoViD-19 coronavirus pandemic exposes the dark side of globalization : the human and the social are relegated to the margins, their repair is incidental. After the SARS-1 alert in 2003, after the 2008 financial crisis, which left the economies of southern Europe and the small American middle class bloodless, the same are the main victims of the pandemic. At the dawn of an American tragedy, will this virus change the world?
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62.More information
Multinational companies avoid taxes through sophisticated tax optimization techniques, also known as aggressive tax planning (ATP). This paper serves two purposes: to understand these techniques and to analyze the factors that thwart efforts against ATP by taking the European Union (EU) as a case study. We use an analytic approach based on literature survey. We explain different ATP activities at micro and macro levels. We find that the EU has remained ineffective against tax avoidance due to the lack of legal competences and political will. Finally, we make some recommendations in the current functioning framework of the EU.
Keywords: Corporate tax optimization strategies, aggressive tax planning, tax avoidance, European Union policies, Stratégies d'optimisation fiscale des entreprises, planification fiscale agressive, évitement fiscale, politiques de l'Union européenne, Estrategias de optimización fiscal, des entreprises, planificación fiscal agresiva, evasión de impuestos, políticas de la Unión Europea
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63.More information
Often regarded as means by which amateurs can make classical culture popular among teenagers and young adults from 15 to 35, humoristic literary YouTube channels are generally outside the field of LiteraTube accepted by researchers such as Bonnet (2018a, 2018b). Critical analysis of a Mock video capsule of Redek and Pierrot, a channel created in 2015 and quite representative of its category, is used as a basis for the reasoning behind this article. The success this channel is having among teenagers and young adults makes us question how it enables the viewers to access a convergence culture in a digital and multimodal context. This analysis aims to provide further thought on the modes of transmission of classical literary culture in the digital age.
Keywords: culture littéraire classique, LittéraTube, médiation et transmission culturelles, culture de convergence, ère numérique, classical literary culture, LiteraTube, cultural mediation and transmission, convergence culture, digital age
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64.More information
While digital platforms have been built by circumventing the applicable rules, they are gradually beginning to be caught up by the law. This article calls for the design of a multi-level governance framework to grasp this global phenomenon and its systemic disruptions. It seems indeed essential to penetrate the world of digital platforms through their territorial anchorage. After identifying the main challenges awaiting legal actors, the article examines the reactions of French law towards digital platforms. In France, judges appear to be foreground players, whereas the French lawmaker has remained in the background, seeking to strike a balance between supporting their development and controlling their activities. To achieve this balance, the French lawmaker experiments, innovates, often hesitates, placing sometimes the cursor too much in favour of the platforms, or too far in their control. While this balance has yet to be struck, the reforms undertaken so far shed light on a different French lawmaker, which prefers to anticipate rather than react, and favours a collaborative (albeit mandatory) approach with digital platforms.
Keywords: Plateformes numériques, services d'intermédiation électronique, gouvernance multiniveaux, droit français, Uber, compliance, Digital platforms, multi-level governance, French law, compliance, Uber, electronic intermediation services
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67.More information
The current reforms in public administration are intended to be the culmination of the move to implement digital government. Those reforms were already informing the implementation process some twenty years ago. However, since the first «e-government», the context has undergone significant changes. The use of clouds, biometric data, as well as the increasing use of algorithms in automated procedures all raise the issue of data protection, both public and private. While the focus is on the technical and administrative dimensions of these changes, their legal framework remains problematic. The choice of legal instruments reveals a preference for soft law as a regulatory tool in preference to legislation. While this preference is standard in the field of public policy, it warrants nonetheless the enhanced protection of citizens' rights and makes the case for the use of robust legislation in the place of administrative instruments. Despite the increasing use of legislation, the absence of a framework law leaves many issues unresolved from a legal perspective.
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68.More information
This article points out how the idea of Nature, as formulated by social scientists, has shaped the intellectual formation of environmental movements and struggles. The authors examine a selection of French newspaper articles, all related to coronavirus and post-COVID scenarios. Although all political formations and policymakers make use of environment-friendly rhetoric, their theoretical positions still remain fundamentally the same and four intellectual ideal-types can therefore be brought out. The first two, either pro- or anticapitalistic, follow a rather symmetrical path, that relegates nature to the background. It is seen only, by some as a resource, offering a potential for growth, and by the others as the mirror of capitalist contradictions. Conversely, the “commons” thinkers emphasize the various ways these sites were institutionalized, rather than giving priority to the biosphere. Reflections about the conservation and regeneration of this Nature therefore appear, from an ecological standpoint, as the most ambitious.
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69.More information
Our article is an investigation of the architectural meanings of Moana when located in Aotearoa, as Pacific practitioners, designers, and academics. This article will traverse sensitive topics, such as how Aotearoa’s Pacific peoples relate to Tangata Whenua today and how this is expressed in the built space. How can we navigate Te Tiriti o Waitangi through our voyaging histories, moving beyond the muddy relations within urban conditions in Aotearoa? The phrase Mana Moana is used to refer to the ancestral relationships between Tangata Whenua and the wider Moana, or vast Pacific region, as a positioning framework for our discussions. Mana Moana reinforces connected genealogies of Māori and Pacific peoples across deep time and space beyond the shores of Aotearoa, New Zealand. The article draws on architectural case studies from Aotearoa that investigate placemaking concepts and praxes that provoke, educate, and inspire current and future built environments of Aotearoa, New Zealand.
Keywords: Aotearoa New Zealand, Indigenous architectural practice, Mana Moana, Pacific architects/designers/academics, Tiriti o Waitangi (Treaty of Waitangi)