65223 research outputs found

    Becoming Hybrid

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    Intermediation Platforms and Geopolitical Asymmetries, Lessons from a Pandemic

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    International audienceTo a large extent, and particularly before vaccines became available, human societies owed their resilience during the COVID-19 pandemic to non-pharmaceutical interventions, i.e. social distancing combined with more invasive digital systems. In this paper, we consider the digital applications developed during 2020-2021, the two first years of the pandemic. We introduce a typology based on the services offered and the data flows they require, between both public and private actors. A detailed timeline of these developments shows that countries’ strategies have evolved in strong coherence with their overall digital policy. Our study demonstrates that this exogenous crisis has reinforced the critical role of intermediation platforms for maintaining society’s essential functions. Their increased centrality has contributed to intensifying information asymmetries and power imbalances, already at stake before the pandemic, both between platforms and states, as well as between countries, leading to new geopolitical equilibria

    Les facteurs de choix du référentiel de consolidation des groupes français cotés sur Euronext Growth

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    International audiencePourquoi conserver un règlement français de consolidation autonome par rapport aux normes IFRS ? En s’appuyant sur la théorie néo-institutionnelle et la théorie de la tétranormalisation, cet article met en évidence les contraintes techniques et sociales en matière de choix du référentiel de consolidation des groupes françaiscotés sur le marché non réglementé Euronext Growth. Le règlement ANC 2020-01 apparaît comme une solution économique, adaptée aux spécificités des PME tandis que les normes IFRS seraient utilisées comme un outil de légitimation vis-à-vis des parties prenantes

    La charge de la preuve devant le juge de l'impôt.

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    Querelles. Penser par la dispute, au Moyen Âge et aujourd'hui

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    International audienceThis work explores the role of disputes in shaping thought. It approaches the quarrel diachronically, treating it both as an object of analysis in medieval studies and as a methodological tool—that is, one of the ways in which research in medieval studies is constructed.Cet ouvrage interroge le rôle des querelles dans la fabrique de la pensée. Il s’agit de considérer la querelle en diachronie, comme objet d’analyse des études médiévales, et comme outil de la médiévistique, c’est-à-dire l’un des modes de construction de la recherche

    Faire du nom d’une commune une marque ? Une riche idée, note sous TA Orléans, 24 sept. 2025, n° 2102661, Assoc. Vendôme notre patrimoine

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