The persistence of high rates of unemployment calls for a discussion of the tax treatment of production factors. In France as in many other countries, material productive resources are subject to a legally recoverable tax, VAT, whereas unrecoverable obligatory social levies strike human...

English Abstract: Latin notaries are more and more frequently defined as gatekeepers, due to their role in providing preventive legal control (in addition to certifying documents), a role that becomes increasingly important in modern legal systems.However, applying this american term loosely to...

In a European and global context devoted to CSR, it is interested to look at the French process. According to the survey, the French approach on CSR issues is based on principles that make this approach specific when compared to other Western countries. In France, CSR is less considered as a...

The principal aim of this study is to identify the dimensions implied by female entrepreneurialism, especially its potential economic contribution to national growth, its specificities, or the analysis of public or private initiatives willing to promote it. Thus, our goal is to issue a number of...

More than one third of companies listed in the FTSE EUROFIRST 300 index are governed accordingly to principles differing from the One share – One vote standards. These exceptions could be illustrated by several practices such as Scandinavian multiple voting shares, non voting shares as seen in...

Ce document de travail retrace l’évolution de la création d’entreprises à Dunkerque entre 1993 et 2005, selon le concept du potentiel de ressources de l’entrepreneur. Alors que la grande industrie s’était développée à Dunkerque depuis les années 1960 avec le soutien de l’Etat,...

It is possible to make a current valuation of the effects of carbon dioxide which tracks a valuation done under the metric of expected present value and also tracks realized values. The implementation of a carbon credit scheme based on green accounting could go as follows: L'évaluation des...

Les télécommunications ont été traditionnellement assurées par des monopoles publics ou des monopoles privés réglementés. Les transformations subies par ce secteur d'activité, tant du point de vue technologique, structurelle que politique (déréglementation et libéralisation) ont eu...