Documents found
-
481.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
-
482.More information
Proceeding from the contention that the dawn of the Anthropocene may have as much to do with our relationship to technology as it does with climate change, Stefan Maier discusses recent work that explores the unruly behaviours of particular sound technologies. As a foil to functionalist accounts of technology—accounts that attempt to understand technology entirely through the lens of normative utility—Maier discusses his idiosyncratic treatment of instruments, sound-systems and software. Here, tools are mined for their alien(ating) potential—the capacity of certain technologies to project well beyond their designated use, often to monstrous ends. In particular, Maier discusses his recent multi-media installation Deviant Chain (2019), which uses a machine-learning-driven speech-synthesizer to generate abject, nonsensical speech. These machinic glossolalia form the basis for a constructed language, which features extensively in the work.
Keywords: conlang, technologie du son, médias incontrôlés, aliénation, intelligence artificielle
-
483.More information
The process of translation has been dramatically influenced by the latest developments in technology. Students' behaviours during the translation process have also changed as they try to seek information and use different resources. This study aims to investigate the translation behaviour of students in an English translation department. For this purpose, 11 students were recruited. The students were asked to translate a scientific text from English into Turkish. For the analysis of their translation behaviour, Think-Aloud Protocols (TAPs) and their translated texts were used. Monologue Protocol was used to see what goes on in a prospective translator's mind. The students were audio-recorded while translating. Then, the translations were scored and the transcriptions of the recordings were coded. The results were presented under three main themes: (i) Recruiting translation tools: when and how, (ii) Following a pattern of translation process, and (iii) Challenges: language(s), context and more. All in all, the present study highlights the importance of guiding students in the use of the appropriate tools for the translation of specialised texts, and also suggests that student translators should be more critical of Machine Translation outputs and should practice post-editing procedures in their courses.
Keywords: think aloud protocols (TAPs), translation behaviour, translation competence, process-based translation, cognition, think aloud protocols (TAP), comportement du traducteur, compétence de traduction, traduction basée sur les processus, cognition, protocolos think aloud (TAP), comportamiento del traductor, competencia en traducción, traducción basada en procesos, cognición
-
484.
-
485.More information
Early internationalizing firms (EIF) remain the object of much curiosity in the international business landscape. Indeed, these companies follow a higher international speed than traditional SMEs, and therefore seem to generate greater growth rate in the short term. Among the factors that can explain their success on the market, we can cite the use of digital tools that seem to facilitate their internationalization process. However, today, many questions remain when it comes to the capabilities needed to interact with these tools. This study therefore aims to explore the link between the EIF's speed of internationalization and the digital capabilities. Thus, we highlight the existence of three main digital capabilities: digital analytical capabilities, digital operational capabilities, and digital international marketing capabilities. Finally, we propose a model representing the links between each of these capabilities and the related dynamics.
Keywords: Vitesse d'internationalisation, Entreprise à internationalisation rapide et précoce (EIRP), Compétences numériques, Speed of internationalization, Early internationalising firm (EIF), Digital capabilities, Velocidad de internacionalización, Empresa de internacionalización temprana (EIT), Capacidades digitales
-
486.More information
Le Québec a mis en place en 2014 une commission d'examen pour évaluer l'ensemble du système fiscal québécois. En 2015, cette commission avait recommandé entre autres d'augmenter de 1,025 point de pourcentage la taxe de vente du Québec (TVQ). Notre étude possède deux objectifs, soit de recenser les principaux déterminants de l'assiette fiscale et d'estimer leurs effets marginaux sur l'assiette fiscale de la TVQ. Pour notre premier objectif, nous analysons dans un premier temps la structure de la TVQ pour mieux comprendre comment l'environnement économique l'influence. À partir de la littérature, nous avons déterminé que les enjeux contemporains prédominants relativement à la TVQ sont la concurrence liée aux taxes de vente par rapport aux États-Unis, l'évolution du commerce en ligne et le vieillissement de la …
-
489.More information
Les véhicules intelligents constituent une technologie qui a évolué de façon notable au cours des dernières années. Concevoir un véhicule pleinement autonome signifie que ce véhicule n’aura pas besoin de l’aide de l’humain pour le conduire. Ceci n’est pas une tâche facile pour une machine qui n’a pas la capacité de raisonner en temps réel comme un humain. Pour atteindre ce but, il y a certains problèmes qu’il faut résoudre tout en minimisant le niveau de risque de collision afin d’apporter une réduction significative des accidents routiers. Mon travail propose une architecture qui vise la détection d'obstacles dans l’environnement immédiat de l’égo-véhicule. À partir d’images et de données LiDAR fournies par des capteurs tels qu’un LiDAR et une caméra vidéo, je procède à la détection …
-
490.More information
The quality of life of people with disabilities strongly depends on their ability to access urban spaces and conduct their daily activities without any restriction. Unfortunately, there is a significant gap between traditional urban design and the way people with disabilities live in urban environments, which significantly limits their mobility and hence their social participation. In recent years, several governments and administrations have issued norms and guidelines that aim to ensure the construction of environments that are accessible and barrier-free in order to facilitate the mobility of these people. However, the goal and the means to improve mobility and quality of access to urban environments are still misunderstood by the public authorities and the actors involved. In order to help people with disabilities overcome the existing environmental barriers, we need to better understand how they perceive the accessibility of an urban environment while taking into account the heterogeneity of their profiles. In this paper, we present a theoretical framework of a new approach to assess accessibility of urban environments centered on users’ perception. To take into consideration the diversity of users’ profiles, the proposed framework combines the principles of the Disability Creation Process model and ‘Cognitive Design’. These two paradigms provide a solid background for the definition of experimental protocols for assessing the level of accessibility of urban spaces that may contain diverse obstacles and facilitators. In addition, this paper illustrates the importance of geospatial technologies for the implementation of such protocols.
Keywords: accessibility assessment, users’ perception, geospatial technologies, wheelchair users, Mobilité, évaluation de l’accessibilité, perception des usagers, technologies géospatiales, usagers de fauteuil roulant