Toulouse 1 Capitole Publications
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Récompenses et qualification de biens communs : précisions sur le fond, rappels sur la présomption, note sous Civ. 1re, 1er déc. 2021, F-B, n° 20-10.956
No full textL’aide personnalisée au logement accordée à l’acquéreur d’un bien propre constitue pour son bénéficiaire un substitut de revenus qui entre en communauté, même lorsqu’elle est versée directement à l’organisme prêteur, la communauté ayant alors droit à récompense. Par ailleurs, une cour d’appel ne peut rejeter la demande de récompense due à la communauté pour l’acquisition d’un bien propre sans rechercher la nature propre ou commune des fonds employés au paiement des échéances durant le mariage, lesquels sont présumés communs
The myth of workforce reduction efficiency: The performativity of accounting language
No full textThis paper draws on Austin’s conceptualization of performativity to show how the accounting strategies implemented before a workforce reduction can contribute to performing the myth of workforce reduction efficiency. To address this issue, we use both quantitative and qualitative methods. First, through quantitative analyses on a sample of 117 workforce reductions announced by 101 French listed firms from 2007 to 2012, we shed light how, by not taking accounting strategies into account in their models, prior mainstream studies may have conveyed false knowledge about improved performances after the operation and performed the workforce reduction efficiency supported by economic theories. Second, through a case study, we provide an in-depth illustration of the performativity effect of these accounting strategies and more precisely of downward earnings management, which can be considered a calculation act that contributes to performing the myth of the efficiency of these operations. Overall, this paper contributes to the workforce reduction literature by providing a critical illustration of how accounting numbers construct efficiency through the performative role given to earnings management. It also contributes to the critical accounting project by notably participating in the debate on the use of quantitative and mixed research methodologies in the critical accounting projec
«La commande publique », in J.-F. Kerléo (dir.), Livre blanc «Rénover la démocratie régionale », OEP, juin 2021
No full textLa clarification de la lutte contre l'habitat indigne
No full textCommentaire de l'ordonnance n° 2020-1144 du 16 septembre 2020 relative à l’harmonisation et à la simplification des polices immeubles, locaux et installations
La procédure en rectification d'erreur matérielle ne peut pas conduire à modifier la date de versement du premier dividende du plan de continuation, (Note sous Com. 25 nov. 2020, no 19-20.446)
No full textSous la justification d'une prétendue erreur matérielle, le tribunal qui a arrêté le plan de continuation ne peut pas en rectifier le contenu et modifier la date de versement du premier dividende au motif que celle portée au jugement ne correspondrait pas à la jurisprudence constante du tribunal et ne serait que le fruit d'un « copier-coller » des conclusions du débiteur
La société donataire : une vue de l'esprit? in Dossier "Sociétés et donations indirectes"
No full textEusociality through conflict dissolution
No full textEusociality, where largely unreproductive offspring help their mothers reproduce, is a major form of social organization. An increasingly documented feature of eusociality is that mothers induce their offspring to help by means of hormones, pheromones or behavioural displays, with evidence often indicating that offspring help voluntarily. The co-occurrence of maternal influence and offspring voluntary help may be explained by what we call the converted helping hypothesis, whereby maternally manipulated helping subsequently becomes voluntary. Such hypothesis requires that parent-offspring conflict is eventually dissolved—for instance, if the benefit of helping increases sufficiently over evolutionary time. We show that help provided by maternally manipulated offspring can enable the mother to sufficiently increase her fertility to transform parent-offspring conflict into parent-offspring agreement. This conflict-dissolution mechanism requires that helpers alleviate maternal life-history trade-offs, and results in reproductive division of labour, high queen fertility and honest queen signalling suppressing worker reproduction—thus exceptionally recovering diverse features of eusociality. As such trade-off alleviation seemingly holds widely across eusocial taxa, this mechanism offers a potentially general explanation for the origin of eusociality, the prevalence of maternal influence, and the offspring’s willingness to help. Overall, our results explain how a major evolutionary transition can happen from ancestral conflict