NCube/papyrus huggingface dataset:
Les exemptions de taxes foncières des institutions religieuses

Taxation has always been a major issue for our society. By the early eighteenth century, religious institutions claimed a tax exemption in exchange for the many social services they rendered. Based on principles of equity, the imposition of a tax makes it possible to defray the common expenses of our society. Introduced locally in the 1876, municipal taxation has always recognized that state property could not be the subject of any taxation since benefiting all. In the same way, the property of religious institutions has also had the same privilege since the beginning of the imposition of the tax or almost. This history is not without explanation! Indeed, our churches were actively involved in the development of society through both social services (assistance to the poor, health, registry of civil status, etc.) and educational (schools, religious teachings ...). What about today? Is it still relevant to maintain these exemptions while the state has taken over education, health, etc.? While Catholic churches are handed over one by one to municipalities for lack of funding and disciples, that our Quebec government is moving towards neutrality to make room for growing religious pluralism, that our municipalities are looking for new sources of funding, why keep this system of exemptions that seems to go against all trends in society? This is precisely what we will study in this memoir.  In summary, the purpose of this brief is to identify the source of these exemptions from municipal property taxes and to analyze objectively their legal evolution. All, to understand the reasons that support their maintenance, even today, in order to determine their relevance or not in a new legislation. Thus, the first part puts into context the land exemption for religious institutions in Quebec. It first covers the relationship between the state and religion, then presents the main tax impacts of the property tax exemption system on municipalities. The second part establishes the legal framework surrounding this scheme. It discusses the tax regime applicable to property tax exemptions, focusing mainly on articles relating to religious institutions and presbyteries. Then, it presents reasons in support of whether or not to maintain the exemption scheme. And then, the third part proposes possible solutions to legally evolve these exemptions in accordance with the expectations of our Quebec society. Finally, to conclude on a unique destiny of these.

Keyphrases: Religion, Exemption, Religious institution, Municipal taxation, Proprety taxes, Religion, Sect, Place of worship, Church, Presbytery, Municipality, Religious corporation, Tax equity, Exemption, City
La délégation de l’obligation de consulter et d’accommoder les peuples autochtones au promoteur ou le rôle de la Couronne comme médiatrice de réconciliation

In the Haida Nationdecision, the Supreme Court of Canada indicated that the source of the duty to consult and accommodateis the honour of the Crown; theCrown isthereforethe only actor responsible for its implementation. However,the Court stated that the Crownmay delegate the procedural  aspectsof  the  duty  to  project  proponents seekingto  exploit different  natural resources; the Court did not provideguidance as to what is considered procedural. The purpose of  this  thesis  is  to  clarify  the  law regarding  the  involvement  of  project  proponents in  the consultation  and  accommodation  process,  given  the  importance  of  theircontact with the different indigenous peoples.In the first part of the thesis, I will show thatthe duty to consult, by preventing and reducingtheinfringement onasserted but unproven Aboriginal rights, is a criterion  of  the  justification  test  allowing for the  violation  of  Aboriginal  rights.Studying  the Supreme Court’s jurisprudence will also show that the underlying objective of modern Canadian Aboriginal law isto reconcile the pre-existence of Indigenous peoples and their rights withthe assertion of Crown sovereignty. One meansto achieve that is to ensure that the Crown maintains a  mediating  role  between  indigenous  and  non-indigenous  interests.  Using  the  lower  and appellate  Courts  jurisprudence,  I  will  then  explain  the  different  components  of  the  duty, particularly  the  different  situations  that  trigger it,  the  delegation  of  the  duty  to  legal  persons governed by public law, the different recourse of indigenous peoplesin the event the duty is not respectedand recent case-law disagreements on important issues.Once the portrait of the duty is  completed,  we  will  be  able  to  understand  the  judicial,  political,  technical  and  economic incentives and objectives for the delegation of the duty to proponents and how different legal structures, inspired byadministrative and private law, allow the Crown to force the proponents into the duty even though the source of the duty may not be invoked against them.

Keyphrases: Indigenous peoples, duty to consult and accommodate, the Crown’s mediating role, delegation of procedural aspects to industry proponents, Natural resources
Entraide judiciaire en matière pénale : défis juridiques et administratifs liés à l’adéquation formelle et matérielle du processus de collecte de preuves à l’étranger

The quest for an answer to the underlying problems related to the prosecution of international crimes has made significant progress with the emergence of mutual legal assistance in criminal matters, which is the official legal tool through which bilateral agreements and multilateral treaties can be applied by states to gather evidence abroad. However, the effective implementation of this tool needs to be significantly improved in order to address the legal and administrative obstacles that hinder, if not prevent, the achievement of the desired result. Indeed, even when the evidence gathered is made available to the requesting state, such data are often inadequate or insufficient in the light of substantive and formal conditions laid down by each national law.  To support this, this research reviews various studies, the FATF’s Mutual Evaluation Reports on Compliance with Money Laundering Legislation, expert opinion, doctrine and jurisprudence on the priority issues that have hitherto hampered the gathering of evidence abroad through mutual legal assistance in criminal matters. After analyzing the legal framework and the reasons behind the emergence of mutual legal assistance in criminal matters, this dissertation dissects our hypothesis by analyzing the difficulties based on legal and institutional barriers. In the end, on the basis of successful examples, this study suggests practical solutions to optimize this mechanism of international legal cooperation as a means of enhancing the rapprochement between cooperating states and the effectiveness of criminal prosecution of transnational crimes through use of an information technology framework to the benefit of compliance with formal requirements, data security and mutual trust.

Keyphrases: Mutual legal assistance in criminal matters, central authorities, international legal cooperation, transnational crime, obtaining evidence abroad
Éthique des affaires et conformité : de la gestion des risques à une culture d’entreprise

On a theoretical level, the concern for business ethics and compliance is not new, since it dates back to the middle of the 20th century. However, it was following the financial scandals that shook the financial markets in the early 2000s that these concepts became essential in the context of corporate governance. Indeed, these scandals have highlighted existing corporate governance vulnerabilities and gaps that have had a negative impact on the effectiveness of the internal control and risk management mechanisms adopted by executives and directors. In response to these weaknesses, the development of ethics and compliance programs illustrates the growing importance given not only to compliance and risk management, but also to ethical values in corporate strategy. Still, beyond regulatory measures, the implementation and success of these programs require an understanding of organizational behavior and human management. Moreover, the implementation of these programs requires that the company has an appropriate corporate culture. From this perspective, the establishment of a culture of ethics and compliance within firms is essential.

Keyphrases: Compliance, Business ethics, Risk management, Corporate governance, Corporate culture, Code of ethics
Dialogue, philosophie, éducation et conscientisation

Dialogue is the thread that leads humanity to consciousness. It is your voice and the voice of the other that meet at the crossroad of two egos to unite into a third voice and create the thought, culture and consciousness of the world. If a man learns to use dialogue, to ask authentic questions and to use his critical thinking, he can attain his "self-awareness", self-knowledge, and contribute consciously to change the world. Early education through dialogue and philosophy may be the catalytic force that will lead man to his "eudaimonia", happiness, and will shape the free conscience, individual and collective. Is there any hope that dialogue can play a decisive role in the discovery of man's consciousness?

Keyphrases: dialogue, intuition, paideia, question, liberté, dialectic, education, didactic, philosophy, aporia, criticism, consciousness, freedom, truth
Processus de consultation des communautés autochtones et afrodescendantes du Nicaragua dans le cas du projet de construction du grand canal interocéanique

The matter of public participation in the process of decision-making in local politics is a subject that is increasingly being addressed and studied particularly in the case of indigenous communities. In this regard, over the last few decades, the international community has made considerable efforts to provide a legal framework for the establishment of certain ethical rules to guide the process of development in indigenous and afrodescendant territories. This work is intended as a field study based on a qualitative methodology including semi-structured interviews and non-participant observation, to investigate the process of consultation with indigenous and afrodescendant communities, a case study of the Grand Canal project of Nicaragua with the ambition of contributing to the knowledge on this subject.   Through a postcolonial analysis of this case study, we found that the consultation process, as it was conducted in Nicaragua, failed to provide the opportunity for indigenous and afrodescendant communities to participate in the development of the canal project through which they could’ve progressed towards emancipation and self-determination. According to the participants, the consultation should have started well before the approval of the canal concession. In addition, they point out that throughout the discussions surrounding the canal project and during the consultation, they had very little access to information about the details of the project, including the displacement of the communities. The participants also shared that they did not feel openness in order to influence the project or any interest in the specialized knowledge of the communities in their territory. Thus, an important issue seems to lie in the fact that the consultation process is a tool developed and put in place by non-indigenous experts generating significant gaps in integrating the indigenous vision into the canal project and preventing a horizontal relationship between the different parties. Finally, participants consider education to be a key element in the development of the indigenous and afrodescendant communities of the Caribbean coast of Nicaragua.

Keyphrases: Consultation, Participation, Postcolonialisme, Self-determination, Nicaragua canal, Indigenous and afrodescendant communities, Postcolonialism
« L’impérialisme », le piège de la gauche en Iran : l
e cadre discursif de la Gauche Radicale à travers l’analyse de discours des journaux (2006-2008)

This thesis uses discourse analysis to explore the Radical Left student movement in Iran as a social movement. It examines how this movement fell into dormancy and its aim is to reveal how the Radical Left modulated its discursive frames and its collective identity in the context of an authoritarian regime. It aims at identifying the elements that encouraged the mobilization of students and the groups with which it wanted to ally (workers and women).  Comparison with the past struggle of the Iranian left against authoritarian regimes reveals the effects of the collective-action and discourse repertoire of these movements. This also makes it possible to call into question whether there was innovation in the repertoire thirty years after the 1979 revolution, and to identify the means used in support of the socioeconomic demands of Iranians.   Discourse analysis of the Radical Left reveals a joint absence of innovation in its discursive strategies, cultural links, as well as the elements of the concrete demands by Iranians. Through analysis of twenty-seven articles published and distributed between 2006 and 2008, the analysis shows how the Radical Left used its inherited repertoire without innovation to construct its collective identity and its discursive strategies (“Freedom and Equality” and “Struggle against Imperialism”). On this basis it is concluded that the Radical Left constructed them in isolation from the culture and the social mentality and neglected the concrete demands of Iranians who were in daily conflict with the authoritarian regime.    Although the struggle was conceived as directed mainly against the political regime, it is shown to have been in fact directed discursively against reformists and liberals. Indeed, the dynamism of this struggle, because it took a position close to that of the dominant media, was weakened. In this respect, the reasonable demands of the Radical Left, which supposedly had the capacity to mobilize the people, were emptied of their mobilizing potential. Thus, in the absence of any resonance in their discursive frames, the resulting discourse was rendered ineffective in its attempt to rally the ordinary people of the society and was ignored by them.

Keyphrases: innovation, Social movement, Left, Authoritarian regime, Framework, Repertoire, Repression, Resonance
La masculinité déconstruite : les programmes d’interventions destinés aux hommes auteurs de violence conjugale

The woman victim of violence has been a subject of intervention through various prevention programs, protection programs, etc.  For men, on the other hand, only prison sentences according to the gravity of the crime were attributed. It was not until the 1970s that the first intervention programs for male perpetrators of domestic violence were initiated in the United States. Using a qualitative analysis, this research focuses on a Chilean intervention program for male perpetrators of domestic violence. Based on semi-directed interviews with therapists working at the Hombres Libres y Familia Foundation in Santiago, Chile, this project aims to analyze the deconstruction of masculinity conditions carried out by the therapists, while by questioning the gender representations that guide their actions.

Keyphrases: Domestic violence, Intervention program, Gender identity, New masculinity, Chile
L’autisme dans les médias écrits québécois : du super humain à l’incapable

Autism is a complex social phenomenon present in various spheres of society. The media are no exception, whether it is the autistic people themselves, the parents and relatives of autistic people or social health service professionals and scientists, various actors use this medium to express opinions, concerns and a multitude of topics pertaining to autism. In this research, 10 years of newspaper articles were analyzed to shed light on the social phenomenon of autism in the media. The results are structured around three main themes, the causes of autism, qualifiers and designations used around autism and finally, social reactions to autism. Through the first theme, several causes of autism emerge, pollution, disasters, genes, nutrition, the condition of parents and the sex of the child. On the side of designations and qualifiers tied to autism, between disability and illness, the limited person and the one with incredible talents, the victim and the offender, we see a diversity of social roles, even though many of them bear some sort of social stigma. Finally, social reactions to autism are heterogenous, at one extreme practices of integration and at the other eugenic practices. Through this material, two questions remain, what places do autistic people have and will have in our societies, what does the place they have and the way media present it can tell us about contemporary social norms?

Keyphrases: autism, media, sociology, normativity
La dissolution conjugale : un regard sur le partage des avoirs

This thesis deals with the division of property in a situation of breakdown among spouses in common-law unions and the impact that management arrangements can have on the dynamics of couples from a gender and equality perspective. roles in the couple. More specifically, the issue of the thesis is to conduct a study among couples in a situation of rupture where the woman earns a higher salary than the man. This social phenomenon tends to be more and more present in Canada. In addition, the number of common-law unions and conjugal dissolutions are social phenomena that have been growing steadily for many years, in Canada and especially in Quebec.   The approach and also the analysis of the interviews are based on the concepts of conjugal solidarity and the process of individualization. A qualitative approach is favored and motivated by the desire to be able to access more subjective elements from the participants. The preferred method of data collection is the construction of semi-structured interviews. Overall, the analysis of the results confirms that conjugal dissolution appears to reveal conjugal dynamics by analyzing the issues, the negotiations and the relationship between the partners at the time of the breakup.

Keyphrases: Couple, Cash, Marital breakdown, Solidarity, Power, Couples
Le deuil au Québec : rituels spontanés et informels

My master’s thesis is about informal and spontaneous grief rituals. Those rituals are located outside institutional organizations. Some forms of informal grief rituals in the public sphere are well known, the ceremonial meetings after terrorist attacks or the crosses on the side of the road for example. To these forms, I add rituals specific to the private space such as hanging photographs of deceased people on the wall.  My research is guided by the following question: ‘What does the informal grief rituals teach us about the meaning individuals give to death in Quebec?’ During my fieldwork, I made observations of various grief rituals in the public sphere, spontaneous monuments and gatherings. I also conducted semi-structured interviews with people recruited on social networks and three families whose members are not associated with official religions, the ‘secular individuals’.  I look at the informal grief rituals by crossing two perspectives : lived religion (with authors like Ammerman, Sullivan, Grigore) and non-religion (Lee). It is from the angle of ‘lived non-religion’ that I am interested in contemporary mourning practices and in the way which religious heritage influences informal grief rituals in Quebec. Because they are mostly secular objects and gatherings reinvested with meaning, I observe that informal grief rituals are a form of lived non-religion.

Keyphrases: non-religion, Lois Lee, grief, death, rituals, Quebec, lived religion, sociology of religion
Les femmes âgées en situation d’itinérance et les trajectoires de désinsertion : y a-t-il des marges de manœuvre?

Homelessness among older women is a relatively unknown phenomenon, despite the fact that an increased attendance of this population in resources for homeless women and/or in difficulty has been witnessed (Conseil des Montréalaises, 2017, CSF, 2012). The qualitative approach of this thesis seeks to better understand what can lead elderly women to experience a situation of homelessness, taking into account the influence of structural factors in accelerating their social exclusion and the room for maneuver they have to act on their trajectory. The data used in this thesis comes from the research "Rendre visible l’itinérance au féminin" (Bellot et al., 2015-2017), which aims to better understand the realities of homeless women. As part of this inter-regional research, several interviews were conducted with women of various backgrounds and profiles. From this body of knowledge, nine life-story interviews with elderly women who experienced homelessness from the age of 50 were selected and analyzed, based on the theory of social exclusion and on intersectionality. The results of this analysis show that older women experiencing homelessness face challenges with housing, poverty, social isolation, violence, and a lack of adequacy between their needs and existing services and social policies. Within this "structural background", the trajectories are multiple and diverse, triggered by various events. However, even with limited room for maneuver, women continue to act and apply many strategies to ensure their survival and to maintain acceptable living conditions. The results of this thesis reflect the state responsibility to put in place appropriate social and political measures that meet the multiple needs of older homeless women – needs which are not currently fulfilled in ways conducive to the preservation of their dignity, given that this reality remains to this day largely invisible.

Keyphrases: itinérance, homelessness, woman, aging, trajectory, social exclusion, intersectionality
Trauma, pleine conscience et travail social : du réductionnisme à la complexité de l’existence humaine

The emergence of neuroscientific evidence that our experiments are shaping our brains would have led to the hypothesis in which mindfulness can be essentially considered as a "brain training" allowing the development of new brain behavior patterns. This "neurocentric" vision from cognitive neuroscience seems structurally characterized by the reductionist, positivist and individualist paradigms. However, given a vision taking into account the complexity of the human experience, it is possible to believe that mindfulness practice, as a way of being in the world, is effective in certain mental health disorders, since it is antithetical to the main symptoms related to the traumatic experience, itself being at the source of several mental disorders. In order to verify this hypothesis, the data collection strategy adopted for this research paper is essentially based on a grounded theory based having for object the scientific literature on mindfulness, trauma and their interactions. Our results have shown the importance of going beyond the predominantly individualistic aspect of the description and definition of mindfulness and trauma as a way of being in the world and of considering the interpersonal and social aspects of it.

Keyphrases: Trauma, Dissociation, Mindfulness, Social work, Individualism, Reductionism, Experiential avoidance, Emotion regulation, Therapeutic relationship