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    Le statut juridique du cadavre humain : Approches comparatives

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    Should the human corpse, not to say the human body deprived of life in all its states (biological disintegration, accidents, etc.), as well as its remains, be qualified as objects of law or subjects of law?If the rejection of the personification theory seems to be an obvious track (extinction of the legal personality), the acceptance of the qualification according to which the corpse is an object turns out to be tempting. The corpse considered by positive law as a “sacred” object, in the ancient sense of the term, in the sense that “absolute respect” is due to it. This is evidenced by Article 16-1-1 of the French Civil Code granting it a protection based on the principle of human dignity. Is that enough though? Wouldn't it be possible to test the dichotomy between persons and property of civil law by exploring a third way, that of creating a sui generis category for the human body deprived of life?Exploring such a solution is not impossible, the legislator has already done so by modifying the legal status of animals in 2015. Therefore, why not consider a similar theory for a new legal qualification of the human body after death?A sociological study as well as a comparative approach make it possible to better understand why it is necessary today to question the legal status of the human body after death, a legal status which, although existing today, deserves more coherent and a more complete legal system in order to make its legal protection compatible with contemporary issues (in particular on the questions of the relationship of the living to the bodies of the dead, on those of the alternatives to burial and cremation which are limited and finally on considerations of an environmental nature).It is possible to imagine a new legal qualification for the human body after death, in particular through the prism of identity. Indeed, this notion of identity is underestimated by positive law and would make it possible as much to clarify the rules of positive law on the question as to make them more accessible to the laymen of the law who do not see the lifeless human body as an object.This is what the present study proposes, to consider the human body deprived of life differently by proposing a new legal qualification based on the notion of identity in order to make the law both more complete and clearer on this subject. A temperament exists about the remains of the human corpse which, themselves, can continue to be perceived as sacred objects from a legal point of view as well as from a sociological point of view.Le cadavre humain, pour ne pas dire le corps humain privé de vie dans tous ses états (désagrégation biologique, accidents, etc.), ainsi que ses restes, doivent-ils être qualifiés d’objets de droit ou de sujets de droit ? Si le rejet de la personnification semble être une piste évidente (extinction de la personnalité juridique), l’acception de la qualification selon laquelle le cadavre est un objet s’avère tentante. Le cadavre est considéré par le droit positif comme un objet « sacré », au sens antique du terme, dans le sens où lui est dû un respect absolu. En témoigne l’article 16-1-1 du Code civil lui accordant une protection fondée sur le principe de la dignité humaine. Est-ce suffisant pour autant ? Ne serait-il pas possible d’éprouver la dichotomie entre personnes et biens du droit civil en explorant une troisième voie, celle de la création d’une catégorie sui generis pour le corps humain privé de vie ?Explorer une telle solution n’est pas impossible, le législateur l’a déjà fait en modifiant le statut juridique de l’animal en 2015. Dès lors, pourquoi ne pas envisager une théorie similaire pour une nouvelle qualification juridique du corps humain après la mort ?Une étude sociologique ainsi qu’une approche comparative permettent de mieux comprendre en quoi il est nécessaire de s’interroger aujourd’hui sur le statut juridique du corps humain après la mort, statut juridique qui, bien qu’existant aujourd’hui, mériterait plus de cohérence et un régime juridique plus complet afin de rendre compatible sa protection juridique aux enjeux contemporains dont il fait l’objet (notamment sur les questions du rapport des vivants au corps des morts, sur celles des alternatives à l’inhumation et à la crémation qui se montrent limitées et enfin sur des réflexions d’ordre environnemental).Il est possible d’imaginer une nouvelle qualification juridique pour le corps humain après la mort, notamment par le prisme de l’identité. En effet, cette notion d’identité est sous-estimée par le droit positif et permettrait autant d’éclaircir les règles de droit positif sur la question que de rendre ces dernières plus accessibles aux profanes du droit (et de ses fictions) qui ne voient pas le corps humain sans vie comme un objet. C’est ce que propose la présente étude, d’envisager autrement le corps humain privé de vie en lui proposant une nouvelle qualification juridique fondée sur la notion d’identité afin de rendre le droit à la fois plus complet et plus clair à ce sujet.Un tempérament existe au sujet des restes du cadavre humain qui, eux, peuvent continuer à être perçus comme des objets sacrés d’un point de vue juridique comme d’un point de vue sociologique

    Homophily versus monitoring : Do all female board directors drive the gender assignment of audit partners?

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    International audienceBy examining the extent to which the proportion of female board directors affects the gender assignment of engagement partners, this paper contributes to the existing literature in several ways. First, we investigate the French mandatory joint audit setting, giving rise to a set of concerns with regard to the auditor pair composition. Second, we consider female directors according to their positions on the board in order to determine which of the homophily and monitoring arguments plays the greater part in the auditor selection process. Third, we address the moderating effect of the gender quota law on the link between female directorship and the choice of audit engagement partners. Using appropriate estimation methods, we find that female board members appointed to key monitoring positions (female independent directors and female audit committee members) choose gender-diverse engagement partners. However, counter to the gender similarity (homophily) argument, we find that female inside directors are negatively associated with the selection of gender-diverse engagement partners. The association between gender-diverse boards and gender-diverse audit partners is found to be more pronounced in the period following the enactment of the gender quota law, thereby providing some practical and policy implications with regard to capitalising on the benefits of gender diversity. Supplementary analyses support the preponderance of the monitoring argument over the homophily argument in the auditor selection process

    Key Digital Trends Shaping the Future of Information and Management Science: Proceedings of 5th International Conference on Information Systems and Management Science (ISMS) 2022

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    International audienceThis book (proceedings of ISMS 2022) is intended to be used as a reference by students and researchers who collect scientific and technical contributions with respect to models, tools, technologies and applications in the field of information systems and management science. This textbook shows how to exploit information systems in a technology-rich management field. The book introduces concepts, principles, methods, and procedures that will be valuable to students and scholars in thinking about existing organization systems, proposing new systems, and working with management professionals in implementing new information systems.<br /

    Host Country Politics and Internationalization: A Meta-Analytic Review

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    International audienceWe study how host country politics influence internationalization. Our meta-analysis clarifies which ideas receive support across the empirical literature and reveals new theoretical insights in three areas: the conceptualization of host country politics, the impact of host country politics on internationalization steps, and the moderating influence of home-country conditions on the previous relation. First, regarding the concept of host country politics, we propose analysing host country politics rather than political risk, and separating political decision-making, i.e., regulation creation, from political administration, i.e., regulation implementation. Second, on the effect of host country politics on internationalization steps, we suggest a dynamic management across the internationalization process, with managers shifting from avoiding harm through country selection to pre-empting harm through entry mode selection, to adapting to harm to ensure survival. Third, studying how home-country conditions modify the impact of host country politics on internationalization, we propose that multinationals build political and uncertainty management capabilities from their exposure to home country conditions that help them manage host country politics better.<br/

    Predicting the unpredictable : New experimental evidence on forecasting random walks

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    International audienceWe investigate how individuals use measures of apparent predictability from price charts to predict future market prices. Subjects in our experiment predict both random walk times series, as in the seminal work by Bloomfield and Hales (2002) (BH), and stock price time series. We successfully replicate the experimental findings in BH that subjects are less trend-chasing when there are more reversals in random walk times series. We do not find evidence that subjects overreact less to the trend when there are more reversals in the stock price prediction task. Our subjects also appear to use other variables such as autocorrelation coefficient, amplitude and volatility as measures of predictability. However, as random walk theory predicts, relying on apparent patterns in past data does not improve their prediction accuracy.<br /

    Entreprise : objectif zéro carbone : les clés d'une décarbonisation efficace et créatrice de valeur

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    International audienceLa France s'est engagée à atteindre la neutralité carbone d'ici 2050. Un défi colossal et un grand saut dans l'inconnu pour l'ensemble de l'économie. Car comment abandonner des énergies fossiles qui irriguent encore l'intégralité des activités, alors que la plupart des solutions techniques, organisationnelles et économiques pour arriver au " Net Zéro " sont encore balbutiantes ? Pressées par l'Etat de décarboner au plus vite leur activité, les entreprises, quels que soient leur taille ou leur secteur, sont en première ligne de cette grande transformation. Et cet ouvrage est la ressource pratique et opérationnelle indispensable pour réussir à allier de façon concrète préoccupation environnementale, responsabilité économique et sociale et création de valeur. Loin de tout dogmatisme ou idéologie, il présente les fondements théoriques de l'entreprise décarbonée puis détaille la marche à suivre pour atteindre l'objectif Net Zéro. Les décideurs et les managers de plus en plus nombreux qui souhaitent commencer à adapter leur activité y trouveront par ailleurs de nombreux cas concrets et retours d'expérience et découvriront comment transformer ce défi en une véritable opportunité de croissance et de différenciation pour leur entreprise.<br/

    A Matter of Transition : Authenticity Judgments and Attracting Employees to Hybridized Organizations

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    International audienceCategory-spanning organizations have been shown to face a number of penalties compared with organizations occupying a single category. The assumption seems to be, however, that organizations spanning the same categories will be evaluated similarly. Yet, this is not always the case. We know far less about why evaluations may differ within category-spanners, largely due to existing studies’ focus on comparing single-category to category-spanning organizations in equilibrium states at a fixed point in time. Instead, this paper investigates audience judgments of organizations as they transition from single to multiple categories. We rely on the empirical setting of social-commercial hybrids—an intriguing context in which to explore category-spanning across market and nonmarket domains associated with distinct values, norms, and expectations. In a series of two experimental studies, we investigate how hybridization affects audience judgments of organizational authenticity and the ability to attract potential employees. We find that across organizational fields associated with nonprofit (communal) and for-profit (market exchange) norms, hybridization—more than hybridity itself—triggers audience cynicism and leads to decreased judgments of authenticity. However, the penalties for hybridizing are only observed when organizations also move away from field-level profit-status norms. The findings contribute to the category-spanning and authenticity literatures by integrating social psychological and organizational theory perspectives to offer a dynamic view of spanning beyond for-profit, market contexts. They also offer empirical support for the theorized multidirectionality of mission drift in hybrid organizations, while suggesting that drifting need not always be detrimental.<br /

    Smiles behind a mask are detectable and affect judgments of attractiveness, trustworthiness, and competence

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    International audience"Smiling is a popular and powerful facial signal used to influence how we are judged and evaluated by others. The recent COVID pandemic made the use of face masks common around the world. Since face masks, when properly worn, cover the lower half of the face, a common concern is that they inhibit our ability to signal to others through facial expressions like smiles. In this paper, we show through three subsequent studies that smiling faces are easily distinguished from neutral faces even if the person is wearing a face mask (Study 1, N = 1814). We further show that smiling behind a face mask significantly influences ratings regarding attractiveness, trustworthiness, and competence (Study 2, N = 250). We finally show that individuals with about 18 months of experience with face masks are well aware that smiling behind face masks will influence ratings regarding attractiveness and trustworthiness by others (Study 3, N = 94). Together, our studies provide evidence that face masks should not be seen as a threat that inhibits simple non-verbal communication through smiles."<br /

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