bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impôt sur les sociétés : dispersion et dynamisme
Authors: Chevallier Jean-Yves , Demay Elisabeth , Stepnik Hélène 
Published: March 2011

Corporation Taxes: distribution and trends,
by Jean- Yves Chevallier, Elisabeth Demay, Hélène Stepnik; Max Tabouillot.
Statistical analysis of companies produces is more effective when focus- sed on the entire distribution (or «spread») of data rather than on mean or median values. The data requirements of such an approach were solved by building a model covering 80% of all firms engaged in producing goods and services. Examining corporation taxes with this model offers new and interesting results.
It reveals that contribution to value added is highly concentrated, as is the payment of coporation taxes. The concentration of corporation tax is even greater than the concentration of income tax, despite the proportionality of the former and the progressivity of the latter.
Sorting companies in ascending order of corporation tax paid yields the following results.
The first 40% of enterprises produce one fourth of total added value and pay an insignificant amount of the corporation tax.
The following 50% produce another fourth of the total added value and pay 15% of the total corporation tax.
The upper 1 0% produce half the added value and pay 85% of the corporation tax.
The steadiness of this pattern hides considerable annual variations in the tax paid by each firm over the five-year sample. Almost every company goes through a poor year, with profits falling by 10% or more. Such firms typically overpay their taxes, positive final tax payments are for the most part-paid by firms whose annual added value increase by 10% or more.
Although these microeconomic variations complicate the analysis and forecasting of the corporation tax, the macroeconomic result is not random. The study sharply points out that, whatever the industry, firms which are more profitable than average create new jobs, pay higher wages, and invest more.
The first two sections of this paper describe statistical characteristics of the corporation tax. The third section studies tax overpayments resulting from variations in taxable income, and illustrates the possibilities for analysis and simulation the model offers.
La maquette Désir
Authors: Bureau Dominique , Miqueu Didier , Norotte Michel 
Published: March 2011

The core-model Désir,
by Dominique Bureau, Didier Miqueu, Michel Norotte.
The core-model described in this paper was made to demonstrate the static and dynamic functioning of a disequilibrium model with several regimes. Within the keynesian regime. Desir's structure and properties are found to be very similar to those of big macroeconometric models.
Le modèle Hermès-France
Authors: Faubry Eric , Moncomble Jean-Eudes , Vidal de la Blache Olivier , Zagamé Paul 
Published: March 2011

The Hermès-France model,
by Eric Faubry, Jean-Eudes Moncomble, Olivier Vidal de la Blache, Paul Zagamé.
The Hermès-France model is the French part of a system of dynamic econometric medium-term models representing the economies of the EEC Nine economic branches are distinguished, among which three represent industry, in the accounting system of S.0.E.C. Energy has been modelled specifically: it is considered as a specific production factor in productive branches and the energetic choices of households and the productive sector are described in a detailed nomenclature of eight energetic products. Therefore, such a system of models permits to improve the analysis of macro-sectoral phenomena, because of three substantial contributions:
the direct integration of energy into the sectoral production functions allows a finer study of questions related to employment, investment, productivity, competitivity, by reference to a mean price of energy use;
the study of choice behaviour between various utilized forms of energy in terms of prices: a price variation for one kind modifies the choice structure, the mean price of energy and, hence, the global demand for energy and for other production factors;
finally, the growing interpénétration of European economies leads, even on medium term, to the use of linked models for a better understanding of competitivity and redistribution effects of the productive activities.
The construction of the Hermès model has led to original econometric contributions: estimation of sectoral "putty-clay energy" production functions and use of dynamic "translog" functions in order to describe the allocation of energy between the different products. These works have permitted to corroborate, on a sectoral level, results established from a global point of view, i.e. the complementarity of investment and energy considered as production factors : the rise of the price of energy has contributed to lower the productive investment rate in French industrial sectors.
The Hermès model will be utilized for forecasts or alternative studies. "Linked" utilizations will simultaneously use the models of different countries, the interface being made of bilateral flows. The utilizations in which the national models will work alone will be used by decentralized teams. Therefore, each country will benefit from a new model in which energy will be a specific production factor for industry.
Les aides publiques à l'industrie : éléments d'évaluation
Authors: Le Foll Jean 
Published: March 2011

Public aids to industry: elements of assessment,
by Jean Le Foll.

Financial aids from the State to industrial firms constitute an important means of public intervention in the production system But what do we mean by aid to industry? What are the objectives, and who are the actual beneficiaries ? The answers are often ambiguous or partial. The ever more clearly expressed objective to modernize manufacturing industries and the high growth of financial aids over the past four years, incite us to take this analysis further.

A presentation of annual flows in large categories summarizes the detailed description, appearing in annex, of the various forms of financial aids studied and their evolution during the past fifteen years. It already enables pinpointing a few interesting characteristics: very high growth of export aids over all the period and of nearly all types of aid since 1981, high concentration in four industrial sectors, iron and steel industry, shipbuilding, aeronautics, data processing, as well as in a limited number of large groups, influence of social factors and national independence considerations in the assignment of these public funds.

In order to go beyond this first level of observations, it is then necessary to develop the appreciation criteria and elements of comparison. The diversity of the objectives of public intervention in the production system and the diversity of the means used —financial aid generally not being the most important— then lead to a first answer: it is nearly impossible to make a single and complete assessment of whether financial aid alone can achieve all these objectives.

At the level of the subsidized firm, it appears first of all that public aid allows taking action, which would not have been made or only to a lesser extent without it, since such action was deemed to be scarcely profitable or too risky by entrepreneurs. It also appears that the permanence and the complexity of the main aid procedures in the French system create changes in behaviour and specific interdependences between entreprises and the administrative depaitments concerned.

Finally if the more general effects of aids to industry are considered, we are led to studying their impact on regional development, development of the subsidized industries, the balance of payments, public funds and employment. It can then be noticed that over and beyond the expected results, it is really important to take into account the indirect shifting or crowding out effects which, although difficult to measure, significantly lower the efficiency which may have been assessed beforehand at the mi- croeconomic level. Greater transparency and more systematic posterior assessments would help increase the efficiency of these aids and their suitability for the mam objective of industrial modernization.
Groupes publics et politique industrielle
Authors: Rouilleault Henri 
Published: March 2011

Public groups and industrial policy,
by Henri Rouilleault.

The measures to widen the public manufacturing sector taken in 1981-1982 aimed at creating a key instrument for the industrial development of France.

The experience gained over a few years hetps in better assessing the conditions in which this aim can be reached. First, it shows that the resumption of investment by the public groups sets a problem of sectonal allocation rather than a simple quantitative one. Secondly, it underlines that the originality of these groups in the field of employment may be more linked with the quality of industrial relations than with a global objective of no lay-offs. Besides, the scale of losses in certain intermediate goods sectors is likely to cut down the public financing of the electronic sector development and renovation of processing industries.

Furthermore, the scope and limits of the reorganization policies as well as the modification of the relations of public industrial groups with public utilities and the contractual character of the planning of their strategy, appear more clearly.
Les budgets de programmes, quinze ans après
Authors: Poinsard Robert 
Published: March 2011

Programmes budgets, fifteen years later,
by Robert Poinsard.

Programmes budgets were designed to provide a permanent synthesis of public information on the activities of the State as a whole. They have not, however, completely fulfilled the expectations of those who devised them .They are indeed a remarkable, albeit imperfect, source of information but they have failed to bring about any fundamental change to the conditions in which public decisions, particularly budget decisions, are made.

The present lull in the development of programmes budgets now poses a threat to the progress which has already been achieved and to their hitherto unexploited potential ; the tell-tale signs of decline are already perceptible. It need not be an irreversible process, however, if their capacity to inform can be enhanced and if experiments are carried out to demonstrate the possibility of using them to prepare budgetary decisions.

First of all, programmes budgets are described as we know them today. After this, the author goes on to describe the expectations they aroused as possible aids to decision-making, with a few examples of results achieved in this field. Finally, suggestions are made as to how they can be made more informative and what can be done to study the real problems they pose.
Adherence to Canada's Food Guide among Pharmacy Students
Authors: Allen Jean Paul , Taylor Jeff G. , Rozwadowski Melanie M. , Boyko Jenifer A. , Blackburn David F. 
Published: March 2011

Background: Canada's Food Guide is a well-recognized tool used to optimize the diets of Canadians. Although community pharmacists are in an ideal position to educate their clients about healthy eating, it is not known if they are adequately prepared to do so. Methods: We developed a questionnaire to assess knowledge of and adherence to Canada's Food Guide among undergraduate pharmacy students at the University of Saskatchewan. Results: Of 354 registered pharmacy students, 291 completed the survey, for a response rate of 82.2%. Overall, knowledge of the Food Guide was poor. In almost every food group category, less than 50% of respondents could correctly identify the number of recommended daily servings for adults under 50 years of age. Self-reported adherence to the Food Guide was similarly poor. For instance, in the vegetables and fruit category, 86.5% (64/74) of males and 67.6% (140/207) of females failed to reach daily recommendations. Of the students who responded, the vast majority (93.4%; 254/272) believed that the Food Guide was a useful tool that pharmacists should be taught, and 65.4% (178/272) reported feeling comfortable advising adults about their general nutrition needs. Discussion: Pharmacy students appear unprepared to educate clients about recommendations in Canada's Food Guide, and their personal dietary habits fell far below recommendations. Conclusion: Clearly, more attention needs to be paid to general nutrition among pharmacy students, for both personal and professional reasons.
Gobernanza y precaución en la Unión Europea: una crítica pragmática
Authors: Eizagirre Andoni , Urteaga Eguzki 
Published: March 2011

Résumé Les implications opérationnelles du principe de précaution ont alimenté une partie des récentes controverses autour des politiques de régulation des sciences et technologies. Notre hypothèse est que les différentes interprétations du principe de précaution s’expliquent par différentes manières de comprendre les standards de régulation en particulier et la science régulatrice en général. Il convient de préciser que l’Union Européenne a aussi reconnu le besoin de reconsidérer l’analyse technique du risque et d’incorporer au processus d’évaluation des normes d’action destinées à intégrer les incertitudes liées à l’avancée de la connaissance. D’une certaine manière, la pertinence de situer le problème dans le cadre des standards de régulation est envisagée, ce qui demande de comprendre que les analyses de risques doivent être complétées par de nouvelles modalités de gestion de l’impact des avancées scientifico-techniques. Concernant l’organisation de l’article, nous identifions succinctement les différentes assertions du principe de précaution ; ainsi, de manière instrumentale, cela nous permet d’amener notre diagnostic et le cadre d’analyse de la problématique : le principe de précaution propose une modalité alternative de comprendre l’activité régulatrice. Les conflits ayant surgi autour du principe de précaution peuvent être considérés comme des indicateurs de la tension qui règne entre les différentes façons de comprendre le problème du risque ainsi que le critère d’évidence, et pas uniquement comme une décision préventive, imposée et politique, qui émanerait des limites de la connaissance actuellement disponible. Dans ce cas, le débat sur le principe de précaution impliquerait le fait que les éléments et les mécanismes de régulation doivent prendre en compte dans leurs politiques de gouvernance les sciences et technologies.
Definición y diseño de un modelo de Inteligencia Competitiva (IC) para mejorar el proceso de toma de decisiones estratégicas
Authors: Arrieta Juan Antonio , Azkarate Ing. Ander 
Published: March 2011

Résumé Cet article présente le concept d’intelligence compétitive (dans la suite du texte, IC) comme un outil nécessaire pour l’identification des opportunités, menaces et risques et en conséquence l’amélioration du processus de prise de décisions stratégiques dans l’entreprise. L’article clarifie la relation qu’entretient l’IC avec l’innovation et la compétitivité de l’entreprise ; il propose également une vision complète des modèles d’IC existants. En outre, l’analyse de la littérature sur le sujet permet d’identifier le manque d’une nouvelle approche qui soit globale, holistique et intégratrice.
Effectiveness of Livewell Additives on Largemouth Bass Survival
Authors: Ostrand Kenneth G. , Siepker Michael J. , Wahl David H. 
Published: March 2011

Abstract
Livewell conditions during competitive angling events are thought to affect fish mortality. We examined the effects of livewell additives on initial and delayed mortality of largemouth bass Micropterus salmoides. We applied three treatments (salt, ice, or salt and ice) to livewells during tournaments conducted on lakes in Illinois, United States, as well as in laboratory and pond experiments designed to examine the effects of fish size and ambient water temperature on mortality. Fish were collected after tournament weigh-in procedures were completed and monitored for delayed mortality every 24 h for 5 d. Initial mortality did not differ among livewell additives during these field experiments. Although delayed mortality was high (35%), it was not significantly different among livewells that contained salt (56%), ice (48%), ice and salt (40%), and controls (30%). Additives administered during the laboratory experiments, at cool water temperatures, resulted in significantly lower delayed mortalities than those observed during the field experiments when ambient water temperatures were warmer. Initial and delayed mortality did not differ among livewell additives during the laboratory experiments. Larger fish in field experiments had significantly greater delayed mortality than smaller fish in the pond experiments even though initial and delayed mortality did not differ among livewell additives. Our results suggest that fish size and ambient water temperature have a greater influence on delayed mortality observed during competitive angling events than the specific livewell additives studied here.
High TCR Stimuli Prevent Induced Regulatory T Cell Differentiation in a NF-κB–Dependent Manner
Authors: Molinero Luciana L. , Miller Michelle L. , Evaristo César , Alegre Maria-Luisa 
Published: March 2011

Abstract
The concentration of Ag or mitogenic stimuli is known to play an important role in controlling the differentiation of naive CD4+ T cells into different effector phenotypes. In particular, whereas TCR engagement at low Ag doses in the presence of TGF-β and IL-2 can promote differentiation of Foxp3-expressing induced regulatory T cells (iTregs), high levels of Ag have been shown in vitro and in vivo to prevent Foxp3 upregulation. This tight control of iTreg differentiation dictated by Ag dose most likely determines the quality and duration of an immune response. However, the molecular mechanism by which this high-dose inhibition of Foxp3 induction occurs is not well understood. In this study, we demonstrate that when cells are in the presence of CD28 costimulation, TCR-dependent NF-κB signaling is essential for Foxp3 inhibition at high doses of TCR engagement in mouse T cells. Prevention of Foxp3 induction depends on the production of NF-κB–dependent cytokines by the T cells themselves. Moreover, T cells that fail to upregulate Foxp3 under iTreg-differentiating conditions and high TCR stimulation acquire the capacity to make TNF and IFN-γ, as well as IL-17 and IL-9. Thus, NF-κB helps T cells control their differentiation fate in a cell-intrinsic manner and prevents peripheral iTreg development under conditions of high Ag load that may require more vigorous effector T cell responses.
Phospholipase C-β3 Is a Key Modulator of IL-8 Expression in Cystic Fibrosis Bronchial Epithelial Cells
Authors: Bezzerri Valentino , d’Adamo Pio , Rimessi Alessandro , Lanzara Carmen , Crovella Sergio , Nicolis Elena , Tamanini Anna , Athanasakis Emmanouil , Tebon Maela , Bisoffi Giulia , Drumm Mitchell L. , Knowles Michael R. , Pinton Paolo , Gasparini Paolo , Berton Giorgio , Cabrini Giulio 
Published: March 2011

Abstract
Respiratory insufficiency is the major cause of morbidity and mortality in patients affected by cystic fibrosis (CF). An excessive neutrophilic inflammation, mainly orchestrated by the release of IL-8 from bronchial epithelial cells and amplified by chronic bacterial infection with Pseudomonas aeruginosa, leads to progressive tissue destruction. The anti-inflammatory drugs presently used in CF patients have several limitations, indicating the need for identifying novel molecular targets. To address this issue, we preliminarily studied the association of 721 single nucleotide polymorphisms from 135 genes potentially involved in signal transduction implicated in neutrophil recruitment in a cohort of F508del homozygous CF patients with either severe or mild progression of lung disease. The top ranking association was found for a nonsynonymous polymorphism of the phospholipase C-β3 (PLCB3) gene. Studies in bronchial epithelial cells exposed to P. aeruginosa revealed that PLCB3 is implicated in extracellular nucleotide-dependent intracellular calcium signaling, leading to activation of the protein kinase Cα and Cβ and of the nuclear transcription factor NF-κB p65. The proinflammatory pathway regulated by PLCB3 acts by potentiating the Toll-like Receptors’ signaling cascade and represents an interesting molecular target to attenuate the excessive recruitment of neutrophils without completely abolishing the inflammatory response.
Filarial Infection Suppresses Malaria-Specific Multifunctional Th1 and Th17 Responses in Malaria and Filarial Coinfections
Authors: Metenou Simon , Dembele Benoit , Konate Siaka , Dolo Housseini , Coulibaly Yaya I. , Diallo Abdallah A. , Soumaoro Lamine , Coulibaly Michel E. , Coulibaly Siaka Y. , Sanogo Dramane , Doumbia Salif S. , Traoré Sekou F. , Mahanty Siddhartha , Klion Amy , Nutman Thomas B. 
Published: March 2011

Abstract
The mechanisms underlying the modulation of both the malaria-specific immune response and the course of clinical malaria in the context of concomitant helminth infection are poorly understood. We used multiparameter flow cytometry to characterize the quality and the magnitude of malaria-specific T cell responses in filaria-infected and -uninfected individuals with concomitant asymptomatic Plasmodium falciparum malaria in Mali. In comparison with filarial-uninfected subjects, filarial infection was associated with higher ex vivo frequencies of CD4+ cells producing IL-4, IL-10, and IL-17A (p = 0.01, p = 0.001, and p = 0.03, respectively). In response to malaria Ag stimulation, however, filarial infection was associated with lower frequencies of CD4+ T cells producing IFN-γ, TNF-α, and IL-17A (p &lt; 0.001, p = 0.04, and p = 0.04, respectively) and with higher frequencies of CD4+IL10+T cells (p = 0.0005). Importantly, filarial infection was associated with markedly lower frequencies of malaria Ag-specific Th1 (p &lt; 0.0001), Th17 (p = 0.012), and “TNF-α” (p = 0.0008) cells, and a complete absence of malaria-specific multifunctional Th1 cells. Filarial infection was also associated with a marked increase in the frequency of malaria-specific adaptive regulatory T/Tr1 cells (p = 0.024), and the addition of neutralizing anti–IL-10 Ab augmented the amount of Th1-associated cytokine produced per cell. Thus, among malaria-infected individuals, concomitant filarial infection diminishes dramatically the frequencies of malaria-specific Th1 and Th17 T cells, and alters the quality and magnitude of malaria-specific T cell responses.
Structure and the Synthesis of Life
Authors: Hanczyc Martin M. 
Published: March 2011

AbstractIn the laboratories of the Institute of Physics and Chemistry at the University of Southern Denmark, Martin Hanczyc has been creating simple protocells. Here he explains the principles behind the bottom‐up synthetic biology and why a clear analogy can be made between architecture and the self‐assembling protocell. Copyright © 2011 John Wiley & Sons, Ltd.
Defining New Architectural Design Principles with ‘Living’ Inorganic Materials
Authors: Cronin Leroy 
Published: March 2011

AbstractAt the University of Glasgow, Leroy Cronin is leading a group of scientists that are pioneering the engineering of a fundamentally new approach to building materials, which scales up from the nano scale to the micro. Cronin reflects on the possibilities of this new paradigm that gives inorganic cellular materials the potential to be ‘programmed’ to sense environmental changes, generate power, self‐repair, shift properties and even compete with other building materials for resources. Copyright © 2011 John Wiley & Sons, Ltd.
How Protocells Can Make ‘Stuff’ Much More Interesting
Authors: Armstrong Rachel 
Published: March 2011

AbstractRachel Armstrong explains why living systems with their own metabolisms provide more exciting and far‐reaching solutions than conventional building materials. She also explicitly explains why the pursuit of protocell technology, which enables us to artificially design living systems, is so much more promising than established methods, such as incorporating high‐maintenance biological features – green walls or roofs – into existing urban context or applying biomimicry to traditional materials. Copyright © 2011 John Wiley & Sons, Ltd.