Since 30 years new automotive countries develop in immediate periphery of the large regional blocks as Spain, Mexico, Czech Republic or Turkey. The products assembled in these new spaces are usually very innovative and originate in pioneering process from the organisational point of view. The...

Le concept d’alignement est souvent interprété comme une conséquence finale ou temporaire. Il est générale- ment considéré comme un concept statique, mesuré à un instant donné, par le biais d’échelles de mesure, selon une approche quantitative. Or, rares sont les recherches qui...

The starting point of the qualification of the social economy (SE) is that all definitions of the SE underline the primacy of the social purpose over the economic activity. This is especially shown in the empirical features which are typical of the structures and operation of the social economy...

This thesis organized in three chapters analyzes the disintegration of the pharmaceutical production activity from the perspective of Industrial Relations. To do so, we use successively an empirical approach, a qualitative approach and a comparative approach. The first chapter provides an...

This study compares the parameters of income taxation in Quebec with those prevailing elsewhere in the Canadian federation and in the G7 countries. After demonstrating the government of Québec's greater dependence on income taxes, the authors use a historical analysis to show that there has...

This paper analyses the effect of a tax mix modification. More precisely, the authors assess the relevance of increasing consumption taxes and at the same time decreasing income taxes. Several arguments in favour of modifying the tax mix are analysed such as its impacts on savings, on labour...

In 2005, France joined the ranks of most other developed countries when it introduced an activity based payment system to finance all acute care hospitals. Despite some basic principles in common, the design of these systems can vary significantly across countries. In order to understand better...