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The centralization of management, an intuitive or unformalized strategy, as well as the absence or quasi-absence of tools to deal with the complexity of situations are as many specificities which legitimate cognitive approaches of strategy in SME. In this way, works on small businesses have already been significant, essentially from the cognitive mapping angle. Indeed, if cognitive approaches allowed signifi-cant projections in the understanding of decision-making processes in SME, limits which are generally underlined touch essentially processes implying more than one individual (generally, the leader of SME). Consequently, we think that studies in prospective, which have been far from interested in the field of SME until now, bring a significant lighting to these limits.This is why our questioning deals with the contributions of a tool of prospective, the strategic structural analysis, with cognitive approaches of strategy in SME. We will start by confronting the themes of prospective and SME, which will enable us to specify the epistemological positioning of our work. Then, we will present the broad outline of the strategic structural analysis, as well as SME within which this approach has been performed. The main results will be then presented. Contributions of prospective to cognitive approaches of strategy in SME will finally be outlined, as well as the limits of our contribution.

Keywords: PME, Prospective, Cognition, Analyse structurelle, Approche systémique

This call for papers offers definitions and gives relevant examples of the link that can arise between coworking spaces and the entrepreneurial environment. We designed this issue before and during the pandemic. The context therefore partly enriched its content.

Keywords: coworking, entrepreneuriat, travail, emploi, coworking, entrepreneurship, work, employment, coworking, emprendimientoé, trabajo, empleo

Until fairly recently, study of the Neolithic in Brittany was principally dedicated to the megalithic monuments due to the numerous sites there. Gradually, research was oriented towards settlement remains, notably through the development of rescue archaeology in the 1980s. This is particularly the case for the Early Neolithic and, for the first time in 1996, an important excavation was carried out on a house dated to the beginning of the fifth millennium in Le Haut-Mée, near Fougères (north-eastern Brittany). A few years later, in 2004, a second site was excavated at Betton, near Rennes, and recently, in 2014, a third one in Lannion not far from the north-western coast. These main settlements are complemented by numerous deposits of archaeological artefacts located by field surveys. However, for the whole region, less than ten sites dating from the beginning of the Neolithic have been discovered and the remains of Quimper Kervouyec, despite their partial preservation, demonstrate that neolithisation had reached the most western point of the Breton peninsula by the early fifth millennium. Prior to work on a road to bypass the town of Quimper (south-western Brittany), a small group of archaeological remains comprising two pits and a few postholes was discovered and excavated in 2005. A few hundred metres further east, a third pit was discovered in 2010 before the development of an urban area. These remains were located on a hillside, facing south-west, overlooking the Steïr river. In this hilly landscape, some natural flat platforms were chosen by the first farmers. The soil is composed of fine clay useful for different functions (covering wooden walls, making pottery). The geological substratum is very complex here and associates various granites and metamorphic rocks used by the Neolithic people. Due to their morphology (shallow depth, irregular contours, silty texture of the substratum) and their contents, the three pits discovered can be interpreted as having been dug for clay extraction and then progressively filled up with domestic waste material. Their contours are irregular and the asymmetrical section shows the direction of the extraction of the clay ; their depth is shallow and extraction stopped when the granite bedrock was reached. These excavations are similar to the lateral pits of houses in Early Neolithic hamlets. The preservation of a few postholes nearby and the type of waste found confirm the domestic nature of these structures. The archaeological material, quite abundant despite the small volume of remains preserved, is characteristic of the Early Neolithic and the Villeneuve-Saint-Germain culture. Four radiocarbon analyses, two of which were made on calcinated ceramic material, confirm the dating of the site to the first quarter of the fifth millennium. Pottery represents the principal component with around thirty pots identified from over five hundred potsherds. Petrographic analysis of the components reveals a local manufacture for most of the pottery. However, some rare pieces imported from beyond the Armorican massif are distinguished by the use of exogenous clay and the introduction of the ‘ chamotte’ technique. The morphological and decorative characteristics indicate a middle phase or the beginning of a recent phase of the Villeneuve-Saint-Germain culture. Spherical shapes and impressed decors are predominant, the applied cord typical of the recent phase almost absent. The lithic industry is mostly manufactured on flint of various origins with however a small preference for local and coastal resources. Long-distance importations came from central and western France. In spite of the small number of pieces, the lithic series indicates the maintaining of blade production on imported flint by means of a complex technical system. The presence and the nature of broken schist bracelets, typical artefacts of this culture, and the macro-tools mostly made on granite, reveal the Neolithic population’s good knowledge of their environment. The functional diversity of the macro-tools found on the site reveals that both domestic and craft activities were carried out, a characteristic of Neolithic settlements. The anthracological study of the charcoal highlights a progressive exploitation of the local forest, on the hill slopes and the bottom of surrounding valleys. Wood selection with oak dominant is typical of Early Neolithic sites. These settlement remains represent at present the most western traces of neolithisation in the Armorican Peninsula at the beginning of the fifth millennium, in addition to the few regional excavated sites. Detailed analysis of the archaeological artefacts – ceramics, lithics, stone bracelets, macro-tools, anthracology, petrography – reveals both local supply and long-distance relationships, in particular with the Loire valley and Touraine.

Keywords: West Brittany, radiocarbon dates, petrography, anthracology, macro-tools, stone bracelets, lithic, ceramics, dwelling, VSG Culture, Early Neolithic, parure, Bretagne ouest, Néolithique ancien, Villeneuve-Saint-Germain, habitat, céramique, lithique, macro-outillage, anthracologie, pétrographie, datations 14C

Since 1991, users of in-home services have been eligible for a tax refund equal to50% of their spending on these services. The tax reductionwas turned into a tax credit in 2007, but only for economically active households. This condition greatly limited the impact of the policy change : in 2008, the tax credit covered 1.9% of the total € 7.8 bn annual expenditure, against 34% for the earlier tax reduction. We evaluate the impact of the reform using an exhaustive panel database of tax returns available for 2006-2008, and combining difference-in-differences andmatchingmethods. Our results suggest that the reform induced an additional 86,000 to 120,000 households to use declared in-home services.

Keywords: matching, in-home services, tax reduction, tax credit, public policy evaluation, difference-in-differences, JEL Classifications D13 - H23 - H31, évaluation de politiques publiques, différence de différences, appariement Classifications, JEL D13 - H23 - H31, services à domicile, réduction fiscale, crédit d’impôt

Entrepreneur managers and entrepreneurial support professionals seek to better understand the role of entrepreneurial support structures in anchoring technology startups within their ecosystem. This article examines the feasibility of actions to be implemented from their perspective. The research objective is to identify common action representations, as well as distinct perceptions regarding action convergences and divergences, between entrepreneur managers and entrepreneurial support professionals, regarding their feasibility in support of technology startups anchoring in the ecosystem. Differences in conceptualization and perception between these ecosystem stake-holders were determined using the group concept mapping (GCM) approach. Results help identify and understand actions to be promoted and implemented by entrepreneurial support professionals and institutional actors in support of technology startups anchoring, value creation and sustainable development in the ecosystem.

ABSTRACTThe method of ARIMA forecasting with benchmarks developed in this paper allows the production of univariate forecasts which take into account the historical information of a series, captured by an ARIMA model (Box and Jenkins, 1970), as well as partial prior information on the future behaviour of the series. The prior information, or benchmarks, stems from the conclusions of a study on the phenomenon to be extrapolated, from forecasts of an annual econometric model or simply from pessimistic, realistic or optimistic scenarios contemplated by the current economic analyst. It may take the form of annual levels to be achieved, of neighbourhoods to be reached for a given time period, of movements to be displayed or more generally of any linear criteria to be satisfied by the forecasted values. By means of this method, the forecaster may then exercize his current economic evaluation and judgement to the fullest extent in deriving the forecasts, since the labouriousness and the "trial and errors" experienced without a systematic method are avoided.

Many instruments claiming to assess the level of social participation of persons with disabilities actually assess autonomy. This article presents preliminary data obtained with a new questionnaire, focused on social inclusion and participation of children with intellectual and developmental disabilities. Fifty parents agreed to take part in our study. Participants answered a telephone interview outlining barriers and accommodations to inclusion and social participation in school, home and the community. Results show that all these families are confronted with a wide array of structural and social barriers, especially when intellectual impairment is compounded with motor impairment. Our discussion emphasizes the need for the collaboration of service providers to ensure greater social inclusion and participation of children with IDD in their communities.

Keywords: Déficience intellectuelle, trouble envahissant du développement, inclusion sociale, participation sociale, instrumentation, évaluation