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    1344 research outputs found

    Modeling historical social networks databases

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    International audienceHistorical social networks are analyzed using prosopographical methods. Prosopography is a branch of historical research that focuses on the identification of social networks that appear in historical sources. It aims to represent and to interpret historical data, sourced from texts. Conceptual modeling imparts the capability to process these large data sets. This paper outlines a conceptual approach to designing a prosopographical database encompassing uncertainty. Our contribution is threefold: i) a generic certainty-based prosopographical conceptual model; ii) two meta-models with a mapping between them; iii) an illustrative example generating a customized prosopographical relational model. Unlike past approaches, our design process helps us to integrate disparate points of view as expressed in the prosopography community. We apply our approach to the prosopographical database Studium Parisiense dedicated to members of Paris schools and university between the twelfth and sixteenth centuries. This instantiation validates the usefulness of our approach

    Central bank losses and monetary policy rules: A DSGE investigation

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    International audienceCentral banks' monetary policy rules being consistent with policy objectives are a fundamental of applied monetary economics. We seek to determine, first, which of the central bank's rules are most in line with the historical data for the US economy and, second, what policy rule would work best to assist the central bank in reaching its objectives via several loss function measures. We use Bayesian estimations to evaluate twelve monetary policy rules from 1955 to 2017 and over three different sub-periods. We find that when considering the central bank's loss functions, the estimates often indicate the superiority of NGDP level targeting rules, though Taylor-type rules lead to nearly identical implications. However, the results suggest that various central bank empirical rules, be they NGDP or Taylor type, are more appropriate to achieve the central bank's objectives for each type of period (stable, crisis, recovery)

    Characterization of a general class of tail probability distributions

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    What lessons can be learned from capital income tax reforms?

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    International audienceThe abolition of the flat-rate withholding tax (prélèvement forfaitaire libératoire – PFL) in 2013 and the introduction of the unique flat tax (prélèvement forfaitaire unique – PFU) in 2018 are two important – and contrary – capital income tax reforms. The first aimed to “restore tax justice” while the second aimed to “promote private investment”.Using the tax data of households and companies, we evaluate the impact of the 2013 reform and present preliminary findings regarding the impact of the 2018 reform. We find raising capital income taxes to have a strong negative impact on dividends received by households, and no impact on other types of income (pay, capital gains and other capital income). Using company data, we identify the mechanism explaining this decrease in dividends received: companies directly controlled by natural persons residing in France reduced or stopped the distribution of dividends between 2013 and 2017. We observe an increase in the financial assets held by these companies, an increase in equity capital and a decrease in net result, but not effect on investment.The implications of these findings are major: the 2013 reform led to a net loss in tax receipts but had no negative impact on investment. Based on data from commercial court registries, there was a 15.3% increase in dividends paid in 2018, attributable to the unique flat tax reform. This increase in the distribution of dividends, parallel to the decrease in 2013, will lead to greater tax receipts than initially anticipated. However, in light of the effects of the 2013 reform, it appears unlikely that this reform will have a positive effect on private investment

    Query-based reverse engineering of graph databases : from program to model

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    International audienceGraph databases have been developed to meet data persistence requirements, notably from social networks. They are, like the other NoSQL databases, often schemaless. This paper describes an incremental approach deriving a conceptual model from a graph database by analyzing a Cypher flow of queries. This reverse engineering approach embeds three main contributions: (1) a set of transformation rules of Cypher queries into chunks of conceptual schemas, (2) an incremental approach based on these rules, (3) an illustration on an example. This contribution enables, from a Cypher code, to generate a conceptual model that will facilitate the evolution of the existing graph database. This research is part of a project aiming at building an environment enabling round-trip engineering of relational and NoSQL databases

    De la personne comme don à la justice des communs: Essai à partir de Martha Nussbaum

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    International audienceWe apply the notion of giving within the context of a reflection on the justice of the commons, in the following double sense: gift as that which is transmitted freely, in a manner that is not demanded, and gift as what obligates us and binds us together. This perspective appears central for a social and political organization that promotes the inclusion of the most fragile. Nussbaum’s thought allows us to deepen the tensions inherent in the Maussian perspective.Nous mobilisons la notion de don dans le cadre d’une réflexion sur la justice des communs, au double sens : ce qui est transmis gratuitement, de façon non exigible et ce qui nous oblige et nous lie ensemble. Cette perspective apparaît centrale dans la recherche d’une organisation sociale et politique qui favorise l’inclusion des plus fragiles, et les conditions du vivre ensemble aujourd’hui et demain. La pensée de Nussbaum permet d’approfondir les tensions inhérentes à la perspective maussienne

    Favoriser la sérendipité pour des recherches plus créatives

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    A Bourdieusian perspective on studying creativity

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    Families, Firms, and Philanthropy: Shareholder Foundation Responses to Competing Goals

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    International audienceIn this chapter, we examine an alternate model of corporate foundation that inverts the control and equity relationship between firm and foundation. While other scholars have called them “industrial foundations” or “foundation-owned companies,” we label this model the “shareholder foundation” because the founder of the company typically donates all his shares to a newly formed philanthropic foundation, making it full or majority owner of the company. The peculiar features of shareholder foundations give rise to a different set of governance challenges compared with conventional corporate foundations. While there are no a priori trade-offs between the pursuit of profit and public good with this model, it faces institutional complexity as its leaders deal with competing expectations and claims from firm representatives, family members, and philanthropy recipients. Using an inductive case comparison approach of nine shareholder foundations across three countries (Denmark, Germany, and France), we bring to the foreground the impact of the national institutional environment on foundation governance, linking it to the types of decisions that managers will make when facing situations with competing objectives

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