1,720,959 research outputs found
L’ imposition des produits islamiques : Un enjeu majeur
Get PDFLe lien entre la fiscalité et les décisions de financement a fait l’objet de nombreuses théories qui ont ressorti les effets de la structure fiscale sur le développement économique. L’évolution spectaculaire que reconnait la finance islamique, ouvre une nouvelle opportunité de financement devant les investisseurs. Cependant, l’offre des produits islamiques conformes aux dispositifs de la Sharia reconnait un enjeu fiscal de grande taille. Dans l’absence d’un traitement fiscal adéquat prenant en considération les spécificités des opérations alternatives notamment au Maroc ; la finance islamique risque d’être moins compétitive que son homologue conventionnel, en raison de la cherté de ses produits. Sur la base de l’unique étude qui a traité le cadre fiscal des produits islamiques dans la région MENA et qui date de 2013, ce présent article propose une actualisation de cette étude en apportant les nouveautés fiscales qui ont été mises en place pour les différents modes de financements islamiques
Toward Understanding Financial Diplomacy: The Case of Morocco
No full textDue to an economic context characterized by globalization, marked by fierce competition and by the opening of markets at the international level, several opportunities and large-scale challenges arise because of this new international context. This set of circumstances has drawn increasing attention to the role of financial diplomacy in promoting savings. Generally confused with economic diplomacy, financial diplomacy represents a particular aspect of diplomacy, however it remains very little treated in research works.
Aware of the importance of financial diplomacy in the insertion of its financial system at the level of international finance, Morocco has deployed remarkable efforts in this direction. Indeed, the interest given to financial diplomacy by Morocco is not new, it dates back to its independence.
The structural adjustment program initiated in Morocco in 1983; was the beginning of strengthening the assistance and support relations of the IMF and the World Bank. These relations explain Morocco's interest in its financial diplomacy.
Due to the lack of research work dealing with this issue, this article attempts to answer the following question: What are the illustrations and actors of financial diplomacy in Morocco to ensure its insertion in the international economy?
To answer this question, this article examines the importance of Morocco's financial diplomacy in international financial relations, through an identification of diplomatic actors as well as its contribution to Morocco's debt situation.
Classification JEL: F00, G00, F65
Paper type: Theoretical ResearchDue to an economic context characterized by globalization, marked by fierce competition and by the opening of markets at the international level, several opportunities and large-scale challenges arise because of this new international context. This set of circumstances has drawn increasing attention to the role of financial diplomacy in promoting savings. Generally confused with economic diplomacy, financial diplomacy represents a particular aspect of diplomacy, however it remains very little treated in research works.
Aware of the importance of financial diplomacy in the insertion of its financial system at the level of international finance, Morocco has deployed remarkable efforts in this direction. Indeed, the interest given to financial diplomacy by Morocco is not new, it dates back to its independence.
The structural adjustment program initiated in Morocco in 1983; was the beginning of strengthening the assistance and support relations of the IMF and the World Bank. These relations explain Morocco's interest in its financial diplomacy.
Due to the lack of research work dealing with this issue, this article attempts to answer the following question: What are the illustrations and actors of financial diplomacy in Morocco to ensure its insertion in the international economy?
To answer this question, this article examines the importance of Morocco's financial diplomacy in international financial relations, through an identification of diplomatic actors as well as its contribution to Morocco's debt situation.
Classification JEL: F00, G00, F65
Paper type: Theoretical Researc
Les spécificités et enjeux de la finance comportementale à l’ère de l’économie numérique
Get PDFCet article explore les enjeux des finances comportementales à l’ère de l’économie numérique. Il confronte les approches traditionnelles, fondées sur la rationalité des agents économiques, aux apports de l’économie comportementale, en mettant en évidence l’impact des biais cognitifs sur les décisions financières et la stabilité des marchés.
À travers une perspective historique, l’étude retrace l’évolution des finances comportementales, en s’appuyant sur la psychologie des foules et l’économie comportementale. Elle identifie les principaux biais influençant les investisseurs, tels que l’effet de cadrage, l’ancrage excessif et l’heuristique de l’affect. Ces phénomènes sont illustrés par des cas emblématiques, dont le scandale Enron, ainsi que par une analyse des récentes dynamiques du marché financier marocain.
Face aux risques induits par ces biais, l’article préconise une éducation financière renforcée et une régulation mesurée des marchés. L’éducation financière y est présentée comme un levier de « soft power », permettant aux investisseurs de mieux maîtriser leurs décisions. Parallèlement, une approche paternaliste de la régulation est jugée essentielle pour garantir un accès transparent à l’information financière et prévenir toute manipulation des marchés.
Enfin, l’article souligne l’importance d’une régulation proportionnée, favorisant l’efficience et la transparence des marchés financiers sans entraver l’initiative des investisseurs. L’obligation de divulgation des informations financières apparaît ainsi comme un outil clé pour renforcer la confiance et la stabilité du marché
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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