bluuebunny/crossref_metadata_2025_split huggingface dataset:
Diversité des fiscalités européennes et risques de concurrence fiscale
Authors: Hugounenq Réjane , Le Cacheux Jacques , Madiès Thierry 
Published: October 2008

The adoption of the common currency within a context of European fiscal systems diversity could lead to fierce tax competition. Capital income taxation is at stake. The fiscal gap on the corporate income tax between the European country is measured with the cost of capital concept. We find that it can be superior to 30%. In ail countries income from savings are nearly tax free for non resident thus providing a strong incentive to invest abroad. The European Commission propositions aim at minimising the potential effects of fiscal competition on fiscal deficits rather than focusing on economie efficiency. The Commission proposes a « code de bonne conduite » for the corporate income tax and a minimum « withdrawal » savings income tax. Those propositions will not be efficient unless the unanimity voting rule is reconsidered. If not, fiscal competition will prevail.
JEL Codes : F42, H20, H87
Allonger la durée de cotisation de l'assurance retraite : une solution équitable ?
Authors: Dantec Alexis 
Published: October 2008

L'âge de départ en retraite est pour beaucoup la variable d'ajustement pour assurer l'équilibre des régimes par répartition malgré le vieillissement démographique. Son report ne serait en fait qu'un rattrapage sur l'augmentation de l'espérance de vie, continue depuis 1945. Il permettrait, de surcroît, une répartition plus équitable entre les générations. Précisément, il s'agirait de porter à 42,5 le nombre d'années nécessaire à l'obtention d'une retraite à taux plein.
Pourtant, l'âge de départ en retraite ne s'identifie pas à cette durée de cotisation. Il existe une période de latence, qui s'est accrue, et s'accroît inexorablement, entre la cessation définitive d'activité et la liquidation de la retraite. L'augmentation de la durée de cotisation ne jouerait que sur la deuxième, augmentant cette période de latence et la charge sur les caisses d'allocation chômage qui supportent cette période.
La question de l'allongement de la durée de cotisation peut malgré tout être tranchée par la volonté d'équité entre les générations. La distinction entre les fonctions d'assurance et de redistribution de la retraite permet de définir clairement cette équité. Il ne s'agit en aucun cas de la neutralité actuarielle, qui définit la fonction assurantielle. Une redistribution entre les générations est équitable si, en moyenne, les trajectoires des niveaux de vie sont croissantes au cours du temps. Un allongement de la durée de cotisation progressif jusqu'en 2019 accroîtrait l'inéquité déjà à l'œuvre entre les générations antérieures et postérieures à celle de 1968.
The Pre-Pottery Neolithic populations of South Sinai and their relations to other circum-mediterranean groups : an anthropological study
Authors: Hershkovitz Israel , Bar-Yosef Ofer , Arensburg Baruch 
Published: October 2008

Parmi les sites néolithiques fouillés entre 1976 et 1979 dans la région méridionale du Sinai dans le cadre de recherches sur les origines des sociétés agricoles et des sociétés contemporaines, trois ont livré des restes humains : Ujrat el Mehed (17), Abu Madi ( 1 ), Wadi Tbeik (2). Certains aspects des sépultures, qui se trouvaient toutes dans la zone d'habitation des sites, suggèrent une idéologie commune partagée avec d'autres groupes néolithiques : sépultures associées aux habitations ou aux cours, crânes d'adultes prélevés pour une inhumation secondaire, connues à Jéricho et à 'Ain Ghaz.al, traitement différent des enfants et des adultes, absence d'offrandes. Les lésions dentaires, les marques d'usure macro- et micrо -dentaire, ainsi que la morphologie et la pathologie des os longs, indiquent clairement un mode de vie fondé sur la chasse. Une comparaison morphométrique détaillée avec d'autres populations méditerranéennes contemporaines fait apparaître dans les populations locales du Sinai une morphologie spécifique et une gracilité remarquable du crâne et des os longs. Bien que présentant plus de ressemblance avec les populations PPN du Levant qu'avec tout autre groupe méditerranéen, la population des niveaux précéramiques du Sinai ne semble avoir ses racines biologiques ni au Levant ni en Afrique du Nord, mais plutôt dans la péninsule arabique. Cette conclusion nécessitera réexamen lorsque du matériel provenant de cette région sera disponible.
Mots clés : Néolithique, Sinai, Squelettes.
Paléoclimat de la Méditerranée orientale et de l'Asie du Sud-Ouest de 15 000 à 6 000 BP.
Authors: Rossignol-Strick Martine 
Published: October 2008

La paléoclimatologie du domaine continental qui s'étend de la Méditerranée Orientale à l'Océan Indien est retracée par la comparaison des séries palynologiques issues de sites continentaux et marins. Les derniers sont datés par référence à la variation du volume global des glaces, décrite par la variation de l'oxygène isotopique 18 par rapport à l'oxygène 16 dans les tests de foraminifères marins. Pour celle-ci, une chronologie a été élaborée par de nombreuses mesures radiométriques dans un grand nombre de sites marins, appuyées par la chronologie astronomique de la variation des éléments de l'orbite terrestre.
La succession pollinique dans les sites marins de Méditerranée pour le Tardiglaciaire et le début de l'Holocène est très typée. Elle se signale par une phase très aride et froide (pollens de Chénopodiacées abondants) identifiée comme Dry as Récent, datée (I4C) 11 000-10 000 BP, suivie par une rapide expansion de l'abondance des pollens d'arbres tempérés décidus, principalement le Chêne, et surtout par l'apparition de pollens de Pistachier qui persistent de 9 000 à 6 000 BP lors de la première moitié de l'Holocène, et révèlent une phase d'optimum climatique avec des hivers doux et des étés sans sécheresse.
Comme cette succession est repérée dans tous les diagrammes polliniques des sites continentaux de Grèce, Turquie et Iran occidental, on infère que la circulation atmosphérique générale et régionale impose le synchronisme respectif de ces phases polliniques. La chronologie marine est alors appliquée aux séries polliniques continentales, quelle que soit la chronologie propre à chacun des sites, basée sur quelques datations radiométriques. Cette technique fait apparaître des réajustements, variables selon les sites. Son intérêt est de permettre, sur ces bases, de proposer une chronologie pour de nouveaux sites où est identifiée la même succession pollinique. Le Maximum glaciaire est la dernière phase froide d'une certaine durée précédant le Dryas récent et, en général, apparaît comme moins aride que ce dernier.
Voltaire lecteur de l'Encyclopédie
Authors: Albina Larissa L. 
Published: October 2008

L.L. Albina : Voltaire' s Reactions to the « Encyclopédie ».
A study based on Voltaire's annotations, written on slips contained in the copy of the Encyclopédie in his personal library, now in Leningrad. They are a much surer indication of his true reactions than are his published opinions. Voltaire criticised a certain number of articles, in particular by theologians, and considered ame by Yvon to be one of the worst. In addition to criticisms, his annotations indicate the great interest he took in the Encyclopédie, whose successive volumes he awaited with eagerness.
Auberive et Monsieur de Vandeul
Authors: Viard Georges 
Published: October 2008

Georges Viard : Auberive and Monsieur de Vandeul.
A favourite residence of Diderot's daughter and son-in-law was Auberive, which they bought when the Revolution put the abbey up for sale in 1971. They attempted to set up a "useful" manufacture to replace the "sterile" religious establishment. This article, based on local archive material, gives details of the spinning mill set up by the businessman Caroillon de Vandeul using the latest machinery. He put into practice contemporary beliefs in progress and believed that to provide work for local children was a charitable activity, but his mill was not a success and stopped production in 1809. The Vandeuls' life at Auberive was one of useful activities and simple rustic pleasures, which they enjoyed sharing with friends. Later, however, this life based on Enlightenment ideals gave way to Angélique's more morose environment, and her son abandoned the house after her death.
Du nouveau sur l'Encyclopédie : une lettre inédite de D'Alembert
Authors: Chouillet Anne-Marie 
Published: October 2008

An Unpublished Letter from D' Alembert to Maupertuis presented by Anne-Marie Chouillet.
This important letter, from the Maupertuis-La Condamine collection in the Académie des Sciences Archives, was sent to Maupertuis in Berlin on 4th August 1752, and indicates that the President of the Berlin Academy was considered as an ally in the fight against the encyclopedists' enemies. It deals first of all with D'Alembert's dispute with Euler as to who should be credited with the solution of certain mathematical problems. There are also references to the dispute between Voltaire and Maupertuis and to German criticisms of the Encyclopédie. D'Alembert also indicates clearly that he does not wish to abandon the Encyclopédie project, but intends to continue to write scientific articles. We also learn of his intention to write a "postliminary discourse" in the last volume, recounting the history of the publication and the controversies it aroused.
Les métamorphoses des Planches : quelques exemples
Authors: Pinault-Sørensen Madeleine 
Published: October 2008

Madeleine Pinault : The metamorphoses of the Encyclopédie illustrations: some examples.
This article first of all deals with the conception of the illustrations and demonstrates the use of models, from the 16th-century onwards, taken from scientific and technical works. We show how the artists select parts of the original to correspond to the type of drawing needed. We then study examples of the transformation of these illustrations, in the Lucca 1775 folio edition, the collection of scientific illustrations (Geneva quarto, 1778-9), the quarto Lausanne and Berne 1779 edition, and several volumes of the illustrations for the Encyclopédie méthodique, in which the greatest changes can be seen. The important role of the engravers is emphasized: the Encyclopédie's main engraver, Bernard, was also responsible for the engravings in the Geneva edition and the Méthodique.
Projet de recensement des exemplaires existants de l'Encyclopédie : le point de l'enquête
Authors: Crouzet Mary 
Published: October 2008

Mary-Emilie Crouzet-Guillou: A proposed catalogue of the extant copies of the Encyclopédie.
This investigation, part of a comparative study of Enlightenment and Byzantine encyclopædias, has a two-fold purpose: to locate and catalogue all the copies of the different editions of the Encyclopédie and to attempt to discover their individual histories, and thus to study these books as objects. A questionnaire is being distributed, describing the different editions and asking for a bibliographical description of individual copies of these editions. This article constitutes a call for cooperation in setting up an information-gathering network.
Otis Fellows, pionnier des études sur Diderot
Authors: Pappas John 
Published: October 2008

John Pappas: Otis Fellows, Pioneer in Studies on Diderot.
This article was originally published in English on the retirement of Otis Fellows from Columbia University in 1977. It is both a brief biography and an evaluation of his teaching and scholarly career, concluding with a detailed review of his Diderot, published the same year. It was felt that a French version might interest our European colleagues. After underlining the importance of his The Age of Enlightenment, (1941; 1971) for eighteenth-century studies in the U.S.A. to this day, the article considers Fellows' wartime service in liberated Paris and his contacts with French authors such as Sartre, Eluard, Jules Romains, etc. On his return to Columbia University he published the papers of one of his Diderot seminars as Diderot Studies (1949), leading to a series now in its 25th volume which did much to arouse interest in that then-neglected author. Following an evaluation of his research methodology as revealed in his publications and its influence on generations of students, the article concludes with a review of his Diderot as a lively, accurate evocation of the modernity and importance of this many-faceted author.
Diderot par lui-même dans les Lettres à Sophie Volland
Authors: Buffat Marc 
Published: October 2008

Marc Buffat: Diderot by Diderot in the Letters to Sophie Volland.
This article studies the way Diderot represents himself in his Letters to Sophie Volland. He gives a larger-than-life depiction of himself as a being endowed with an exceptional morality and out-of-the-ordinary passions, privileges and powers. But this narcissicistic self-glorification is tempered by the opposite representation, namely that of a being controlled by stronger forces, and by the fact that Diderot depicts himself most often from the outside, as if he were seen by another.
Friedrich Dominicus Ring, éditeur de Diderot
Authors: Moureau François 
Published: October 2008

François Moureau: Friedrich Dominicus Ring, one of Diderot's Publishers.
The discovery of a rare fifth copy of the published edition of Diderot's little work Regrets sur ma vieille robe de chambre (1772) in the Berlin Staatsbibliothek has enabled the author of this article to solve the mystery surrounding its publication. It was published in Karlsruhe by the Strasbourg author and publisher Friedrich Domenicus Ring (1726-1809), and included in a collection of the pamphlets that he wrote or published. This article gives details on his life and productions and indicates that he probably obtained a copy of the manuscript of Diderot's work from the Correspondance littéraire received by the Landgrave of Hesse-Darmstadt.
Ecco il vero pulcinella
Authors: Buffat Marc 
Published: October 2008

Marc Buffat : "Ecco il vero pulcinella".
A study of Diderot's comments on portraits of himself help us to understand certain aspects of his aesthetics and to emphasize his strange relation to himself. Concerning æsthetics, painting is characterised by the fact that the person represented is seen as both a living being and a painted being ; concerning his relation to himself, what is striking is that Diderot perceives himself as another, as can be seen in three factors : he presents himself as seen from outside, he removes personal pronouns and possessives and he considers himself from the standpoint of posterity.
Diderot, grand communicant
Authors: Zémor Pierre 
Published: October 2008

Pierre Zémor : Diderot the Great Communicator.
For Diderot, communication was not an artefact, but something natural ; he was a Communicator. With the Encyclopédie, he played a decisive part in the battle for the popularisation of knowledge and for new social relations, in order to prevent appearances or the media from silencing reason, the movement of ideas and authenticity. Whatever the register, he was himself, only varying the form of expression, the medium or even the posture. He shared his certainties and his hesitations, the wealth of his discoveries ; he was habited by the relationship with others, by demonstration and by dialogue. His generosity and his darker characters, his talent and his editorial pugnacity showed that for him the most precious human right was the free communication of thoughts and opinions. Rather than idealising public opinion, surely he warns us of future illusions, namely the textless image and the oversimplified communication devoid of exchange.
L'objet du doute. Les articles de D'Alembert sur l'analyse des hasards dans les quatre premiers tomes de l'Encyclopédie
Authors: Brian Eric 
Published: October 2008

Eric Brian : The Object of Doubt. D'Alembert's articles on the analysis of chance in the first four volumes of the Encyclopédie.
This study examines ten articles in the first four volumes of the Encyclopédie, in which D'Alembert provides what amounts to a little treatise on the analysis of chance. The aim is to analyse both the rigour of his reflection and the changes in the way he expresses it, by relating thèse texts to different types of publications. He is led to criticise the foundations of the calculation of probability in the article croix ou pile, which specialist historiography generally takes as its starting-point. The very nature of writing for an encyclopædia means that this series of articles is able to reveal the way a scientist confronts an object of science. The article then sketches the fortune of an uncomfortable position which led towards Condorcet's and Laplace's analytical theories of the calculation of probability.
Comédie et philosophie : Le style du Rêve de D'Alembert
Authors: Werner Stephen 
Published: October 2008

Stephen Werner : Comedy and philosophy : the style of Le Rêve de D'Alembert.
Comedy and philosophy are at the heart of Le Rêve de D'Alembert and give this work its unique Socratic feel. Comedy's presence is revealed through use of the dialogue de sourds technique as it is in the presentation of D'Alembert as a philosophos gloriosos. It is conveyed with greatest originality and critical force in the language of Diderot's three-act playlet. Diderot not only spiced his story with colorful expressions such as le marbre comestible or off-centered verbs like verbiager and marmotter. In the scene of D'Alembert's dream (the high point of the text) he brought satire and comic language in line with the prose lyrique previously endorsed in the one-man band scene of Le Neveu de Rameau. He did so, however, with a radically changed focus. Comic prose, the prose of Aufklärung, was now sparked by dreams and a materialistic conception of nature rather than by opera and the relative standards of culture. It gave birth to a paradoxical mood of lyrical serenity and visionary calm. Here is surely the most original feature of this text, the reason for its standing as one of the three canonical writings in the œuvre.
Diderot, Houdon et les princes Golitsyn
Authors: Dulac Georges 
Published: October 2008

Georges Dulac : Diderot, Houdon et les princes Golitsyn.
À la suite de la découverte dans les Archives d'État, à Moscou, d'une liasse contenant la correspondance de Diderot avec le prince Alexandre Mikhaïlovitch Golitsyn, Sergueï Karp a reconstitué l'histoire des tractations complexes et significatives qui ont accompagné, de 1774 à 1778, l'évolution d'un projet de commande de monuments funéraires à Houdon. L'article résume une publication à paraître et donne l'essentiel de deux lettres inédites du Philosophe.
L'étude des formes d'insertion dans les groupes d'entreprises : quelques enseignements méthodologiques d'une enquête exploratoire
Authors: Dupuy Yves 
Published: October 2008

Y. Dupuy - The forms of integration of firms within a group some methological considerations
The group of entreprises as a category is now being currently used in industrial economics. The significance and properties of the group can be specified on the basis of refined approaches and interpretations of its internal structural characteristics. One possibility consists in identifying and then comparing on the one hand the elements and relationships of the group defined as a juridico-economic system of dependence, and on the other hand the element and properties of the same group defined as an organization with partially formalized procedures. This approach appears to be methodologically appropriate, while specifying the conditions which the observation of the group should satisfy. But this approach doesn't explain the existence of the group.This leads to the conclusion that detailed analyses of the relationships between the strategies and the structures of the group and at the fringe of the group are necessary.
Concurrence et hiérarchie interindustrielle
Authors: Humbert Marc 
Published: October 2008

M. Humbert - Competition and inter-industrial hierarchy
That paper lights the theoretical contents of interindustry links' approach as well as it gives its first synthetic explanation, integrating the available concepts and a new one : interindustry competition. Besides the theoretical point of view, a test operated with an opportunate re-elaborated tool -the interindustry surplus -can prove the realism of that competition by producing an interindustry hierarchy as result of the first, during the sixties, in France.
La méthode des surplus et l'analyse financière. Vers une productivité et un surplus globaux élargis
Authors: Mevellec Pierre 
Published: October 2008

Pierre Mevellec - La méthode des surplus et l'analyse financière. Vers une productivité et un surplus globaux élargis
L'objectif de cet article est de présenter les possibilités, enrichissantes, du raccordement de la méthode des surplus et de l'analyse des conséquences de l'inflation sur les comptes de l'entreprise. Notre point de départ sera constitué par le compte de surplus élargi proposé par le CERC. Après avoir rappelé les modalités de passage du compte de surplus simple au compte de surplus élargi, nous chercherons les transformations à apporter à ce dernier pour qu'il constitue une réponse aussi adéquate que possible aux questions relatives à l'influence de l'évolution des prix sur les comptes de l'entreprise.
L'intégration du risque dans la planification de la firme
Authors: Louis Gérard 
Published: October 2008

The development of the theory of risks is essential for the improvment of management in every aspect: risks are influenced by all the policies and decisions of the firm.
A more global, more financial analysis, on the stock market, is opposed to the classical analysis of risks, as used for example by insurance companies.
The analysis can be useful in order to adapt the traditional management procedures, while maintaining their consistency within the framework of the plan, thus improving the value of the shares.
Deux propositions pour l'analyse des groupes et des ensembles financiers en France
Authors: Bellon Bertrand 
Published: October 2008

The first proposition consists in considering the various types of firms as differentiated social relation centers. Beyond differences of size the small firms are quite different from large firms, which are also quite different from industrial, commercial, banking, and financial groups.
The second proposition is methodological, suggesting the cross utilization of approaches which are traditionally considered as being those of history, sociology of organizations, economics, management... As a consequence, financial power will not be considered to be exclusively based on the ownership of social capital, without reference to various factors like personal or family relationships, debt and technological, industrial or commecial relations.
La restructuration internationale de l'industrie automobile
Authors: Cohen Robert 
Published: October 2008

La thèse développée ci-après considère que l'intégration globale de la production dans laquelle se sont engagées les firmes multinationales sera caractérisée par l'émergence de produits globaux et de marchés globaux.
Cette analyse est basée sur une étude des transformations récentes apparues dans l'industrie automobile mondiale, et sur le rôle joué par les politiques industrielles nationales dans sa récente évolution.
L'analyse indique que la taille de l'entreprise et l'accès au capital sont des facteurs clefs dans le développement des marchés, pour le renforcement des compétences techniques et pour l'obtention des accords gouvernementaux nécessaires à toute production mondiale intégrée.