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2021 (36)

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Dissertation
Travail de fin d'études[BR]- Travail de fin d''études: "Les antécédents judiciaires, une entrave à l'accès au marché du travail : le cas du Luxembourg."[BR]- Séminaire d'accompagnement à l'écriture
Authors: --- --- ---
Year: 2021 Publisher: Liège Université de Liège (ULiège)

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Abstract

Ce travail de fin d’études porte sur la thématique de l’attitude des employeurs au Luxembourg face à une personne ayant un casier judiciaire. L’objectif de la recherche est d’analyser dans quelle mesure les antécédents judiciaires constituent une limite pour accéder au marché du travail et quels types d’antécédents judiciaires présentent le plus grand désavantage. De plus, nous abordons la question de l'existence des mécanismes favorisant l’accès à l’emploi des personnes condamnées au Luxembourg.


Dissertation
L'impact des aménagements entrainés par la crise Covid-19 sur le travail des enseignants d'une école supérieure de commerce pendant la crise du coronavirus.
Authors: --- --- ---
Year: 2021 Publisher: Liège Université de Liège (ULiège)

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2020-2021, nous avons été secoués. La pandémie du Covid-19 est entrée dans notre vie de façon soudaine et a impacté nos vies privées et professionnelles.&#13;Nous nous intéressons ici à l’impact qu’elle a eu sur un échantillon d’enseignants des HEC.&#13;Nous découvrirons les nombreuses plateformes et outils qui ont été exploités pour passer d’un enseignement présentiel qui a basculé, du jour au lendemain, en distanciel. Nous avons consacré un long moment à les distinguer afin d’éclairer au mieux l’apport de chacun d’eux car la crise sanitaire a provoqué une accélération de l’usage du numérique et de l’enseignement à distance.&#13;Vous découvrirez ceux dont les professeurs louent la performance et avec lesquels ils entrevoient des possibilités pour le futur. Une très grande aide a été fournie par le service informatique l’UDI envers lequel les professeurs sont très reconnaissants.&#13;Outre les difficultés d’ordre technique, se présentent aussi les défis pédagogiques, organisationnels et socioaffectifs. Les professeurs semblent avoir répondu à tous ces défis en manifestant ingéniosité, imagination, ténacité qui leur ont permis d’assurer non seulement l’apprentissage, mais aussi le contact avec les étudiants. Tout en gardant, malgré l’énormité du travail à fournir, un certain équilibre, un certain bien-être préservant à la fois eux-mêmes et leur famille, malgré un stress bien compréhensible.&#13;Dans cette période chahutée, il va sans dire que les émotions ont joué un grand rôle tant chez les professeurs que chez les étudiants. Les questions du sens, des moyens et des émotions se sont continuellement entrechoquées. Beaucoup d’enseignants comme d’étudiants vivent mal cette absence de contact ; il semblerait que les premières BAC soient plus durement touchés par le décrochage que les années précédentes. &#13;Un sujet polémique a aussi traversé les entretiens que nous avons menés : la tricherie dont on se demande si elle n’a pas été généralisée, posant des questions d’injustice, de déficit d’apprentissage. C’est en tout cas une difficulté à dénouer et à laquelle il faudra apporter des solutions.&#13;Si cette crise était l’occasion de donner un élan de modernité à l’école supérieure, de la ré-enchanter en veillant de ne laisser personne sur le bord de la route…


Dissertation
Séminaire pluridisciplinaire[BR]- La participation à deux séminaires sur une thématique fiscale pointue [BR]- Séminaire pluridisciplinaire - Travail écrit : "Assujettissement des sociétés étrangères à l'impôt des sociétés belge".
Authors: --- ---
Year: 2021 Publisher: Liège Université de Liège (ULiège)

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This master thesis notes that – since the adoption of the ‘statutory seat’ theory in the new Belgian Code of companies and associations – a split arises between the connecting factor in Belgian company law on the one hand and Belgian corporate tax law on the other hand. Indeed, the Belgian corporate tax still applies to those companies which are a Belgian resident company based on a ‘real seat’ criterion. This master thesis examines whether this split implies some inconveniences for foreign companies subject to Belgian corporate tax in terms of tax assessment, tax return, tax control and tax collection both for the taxpayer as for the tax administration. Ce mémoire de master constate que – depuis l’adoption de la théorie du ‘siège statutaire’ dans le nouveau Code des sociétés et des associations belge – il y a une scission entre le critère de rattachement en droit des sociétés belge et celui en impôt des sociétés belge. En effet, l’impôt des sociétés belge continue à assujettir les sociétés résidentes fiscales de la Belgique sur base d’un critère ‘siège réel’. Ce mémoire de master examine si cette scission implique des inconvenances ou difficultés pour des sociétés étrangères qui sont assujetties à l’impôt des sociétés belge par rapport à l’établissement, la déclaration, le contrôle et le recouvrement de l’impôt tant pour le contribuable que pour l’administration fiscale.


Dissertation
Conséquences d'une crise sanitaire mondiale (Covid-19) sur les besoins en ressources financières des PME du secteur de l'événementiel B2B.
Authors: --- --- ---
Year: 2021 Publisher: Liège Université de Liège (ULiège)

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Going through a global health crisis is never easy for companies, and even less so for SMEs. Although some sectors have been lucky enough to partially resume their activity under certain conditions, this is far from being the case for the B2B events sector, which is still at a standstill. This crisis has had repercussions on the financial cycle of the company. &#13;&#13;The objective of this thesis is to study the consequences of the Covid-19 crisis on the need for financial resources of SMEs in the B2B events sector.&#13;&#13;First, I reviewed the literature on this topic. I took time to define what an SME is and what the B2B events sector is. I also described the VUCA environment, because it matches the environment we have to cope with during a global health crisis. This includes the operating cycle, the investment cycle and the financing cycle. I also addressed the financing solutions put in place by the state to help companies through this crisis. The pecking-order-theory has been explained too in order to understand the financing preferences of a company. The failure path of the firm has also been discussed to understand the bankruptcy process.&#13;&#13;Secondly, I conducted a series of interviews, which enabled me to clarify the consequences of the Covid-19 crisis on the needs for financial resources of companies in the B2B events industry. With the aim of making the sample as representative as possible, I interviewed a certain number of people as possible from the B2B events sector: audio-visual companies, companies renting out rooms for all types of events (team-buildings, seminars, etc.), companies renting out equipment for events, brewers, caterers, as well as companies organizing events from A to Z.&#13;&#13;As a result of this research and these responses, we were able to compile a list of recommendations that could help the sector emerge from the trajectory of failure associated with the Covid-19 crisis and that could be used if we were to experience a similar crisis again.


Book
Clinical Pathways in Stroke Rehabilitation : Evidence-based Clinical Practice Recommendations
Authors: ---
ISBN: 3030585050 3030585042 Year: 2021 Publisher: Springer Nature

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This open access book focuses on practical clinical problems that are frequently encountered in stroke rehabilitation. Consequences of diseases, e.g. impairments and activity limitations, are addressed in rehabilitation with the overall goal to reduce disability and promote participation. Based on the available best external evidence, clinical pathways are described for stroke rehabilitation bridging the gap between clinical evidence and clinical decision-making. The clinical pathways answer the questions which rehabilitation treatment options are beneficial to overcome specific impairment constellations and activity limitations and are well acceptable to stroke survivors, as well as when and in which settings to provide rehabilitation over the course of recovery post stroke. Each chapter starts with a description of the clinical problem encountered. This is followed by a systematic, but concise review of the evidence (RCTs, systematic reviews and meta-analyses) that is relevant for clinical decision-making, and comments on assessment, therapy (training, technology, medication), and the use of technical aids as appropriate. Based on these summaries, clinical algorithms / pathways are provided and the main clinical-decision situations are portrayed. The book is invaluable for all neurorehabilitation team members, clinicians, nurses, and therapists in neurology, physical medicine and rehabilitation, and related fields. It is a World Federation for NeuroRehabilitation (WFNR) educational initiative, bridging the gap between the rapidly expanding clinical research in stroke rehabilitation and clinical practice across societies and continents. It can be used for both clinical decision-making for individuals and as well as clinical background knowledge for stroke rehabilitation service development initiatives. .


Book
The accidental history of the U.S. immigration courts : war, fear, and the roots of dysfunction
Author:
ISBN: 0520381181 9780520381186 9780520381179 Year: 2021 Publisher: Oakland, California : University of California Press,

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How the immigration courts became part of the nation's law enforcement agency-and how to reshape them. During the Trump administration, the immigration courts were decried as more politicized enforcement weapon than impartial tribunal. Yet few people are aware of a fundamental flaw in the system that has long pre-dated that administration: The immigration courts are not really "courts" at all but an office of the Department of Justice-the nation's law enforcement agency. This original and surprising diagnosis shows how paranoia sparked by World War II and the War on Terror drove the structure of the immigration courts. Focusing on previously unstudied decisions in the Roosevelt and Bush administrations, the narrative laid out in this book divulges both the human tragedy of our current immigration court system and the human crises that led to its creation. Moving the reader from understanding to action, Alison Peck offers a lens through which to evaluate contemporary bills and proposals to reform our immigration court system. Peck provides an accessible legal analysis of recent events to make the case for independent immigration courts, proposing that the courts be moved into an independent, Article I court system. As long as the immigration courts remain under the authority of the attorney general, the administration of immigration justice will remain a game of political football-with people's very lives on the line.


Book
Recovering Civility During COVID-19
Authors: ---
ISBN: 9813367067 9789813367050 9789813367081 9813367083 9789813367067 9813367059 Year: 2021 Publisher: Springer Nature

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This Open Access book examines many of the challenges posed by the COVID-19 pandemic through the distinctive lens of civility. The idea of civility appears often in both public and academic debates, and a polarized political climate frequently leads to allegations of uncivil speech and behaviour. Norms of civility are always contested, even more so in moments of crisis such as a global pandemic. A focus on civility provides crucial insight and guidance on how to navigate the social and political challenges resulting from COVID-19. Furthermore, it offers a framework through which citizens and policymakers can better understand the causes and consequences of incivility, and devise ways to recover civility in our social and political lives.


Book
Why U.S. Immigration Matters for the Global Advancement of Science.
Authors: --- ---
Year: 2021 Publisher: Washington, D.C. : International Monetary Fund,

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This paper studies the impact of U.S. immigration barriers on global knowledge production. We present four key findings. First, among Nobel Prize winners and Fields Medalists, migrants to the U.S. play a central role in the global knowledge network—representing 20-33% of the frontier knowledge producers. Second, using novel survey data and hand-curated life-histories of International Math Olympiad (IMO) medalists, we show that migrants to the U.S. are up to six times more productive than migrants to other countries—even after accounting for talent during one’s teenage years. Third, financing costs are a key factor preventing foreign talent from migrating abroad to pursue their dream careers, particularly for talent from developing countries. Fourth, certain ‘push’ incentives that reduce immigration barriers—by addressing financing constraints for top foreign talent—could increase the global scientific output of future cohorts by 42 percent. We concludeby discussing policy options for the U.S. and the global scientific community.

Keywords

Macroeconomics --- Production and Operations Management --- Environmental Policy --- Emigration and Immigration --- Technological Change: Choices and Consequences --- Diffusion Processes --- Technological Change: Government Policy --- International Migration --- Geographic Labor Mobility --- Immigrant Workers --- Macroeconomics: Production --- Education: General --- Aggregate Factor Income Distribution --- Environmental Economics: Government Policy --- Migration, immigration & emigration --- Education --- Environmental policy & protocols --- Migration --- Productivity --- Income --- Climate policy --- Population and demographics --- Production --- National accounts --- Emigration and immigration --- Industrial productivity --- Environmental policy --- United States --- Emigration and immigration. --- Macroeconomics. --- Production and Operations Management. --- Environmental Policy. --- Emigration and Immigration. --- Technological Change: Choices and Consequences. --- Diffusion Processes. --- Technological Change: Government Policy. --- International Migration. --- Geographic Labor Mobility. --- Immigrant Workers. --- Macroeconomics: Production. --- Education: General. --- Aggregate Factor Income Distribution. --- Environmental Economics: Government Policy. --- Migration, immigration & emigration. --- Education. --- Environmental policy & protocols. --- Migration. --- Productivity. --- Income. --- Climate policy. --- Population and demographics. --- Production. --- National accounts. --- Industrial productivity. --- United States.


Book
Quantum Computing and the Financial System: Spooky Action at a Distance?.
Author:
Year: 2021 Publisher: Washington, D.C. : International Monetary Fund,

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The era of quantum computing is about to begin, with profound implications for the global economy and the financial system. Rapid development of quantum computing brings both benefits and risks. Quantum computers can revolutionize industries and fields that require significant computing power, including modeling financial markets, designing new effective medicines and vaccines, and empowering artificial intelligence, as well as creating a new and secure way of communication (quantum Internet). But they would also crack many of the current encryption algorithms and threaten financial stability by compromising the security of mobile banking, e-commerce, fintech, digital currencies, and Internet information exchange. While the work on quantum-safe encryption is still in progress, financial institutions should take steps now to prepare for the cryptographic transition, by assessing future and retroactive risks from quantum computers, taking an inventory of their cryptographic algorithms (especially public keys), and building cryptographic agility to improve the overall cybersecurity resilience.

Keywords

Macroeconomics --- Economics: General --- International Economics --- Computer Science --- Emigration and Immigration --- Industries: Financial Services --- Innovation --- Research and Development --- Technological Change --- Intellectual Property Rights: General --- Technological Change: Choices and Consequences --- Diffusion Processes --- International Migration --- Financial Institutions and Services: General --- Economic & financial crises & disasters --- Economics of specific sectors --- Computer science --- Migration, immigration & emigration --- Technology --- general issues --- Financial crises --- Economic sectors --- Migration --- Population and demographics --- Financial sector --- Currency crises --- Informal sector --- Economics --- Computer programming --- Emigration and immigration --- Financial services industry --- China, People's Republic of --- Quantum computing. --- Macroeconomics. --- Economics: General. --- International Economics. --- Computer Science. --- Emigration and Immigration. --- Industries: Financial Services. --- Innovation. --- Research and Development. --- Technological Change. --- Intellectual Property Rights: General. --- Technological Change: Choices and Consequences. --- Diffusion Processes. --- International Migration. --- Financial Institutions and Services: General. --- Economic & financial crises & disasters. --- Economics of specific sectors. --- Migration, immigration & emigration. --- Technology. --- general issues. --- Financial crises. --- Economic sectors. --- Migration. --- Population and demographics. --- Financial sector. --- Currency crises. --- Informal sector. --- Economics. --- Computer programming. --- Financial services industry. --- Technological innovations. --- China, People's Republic of.


Book
Gender Equality and Inclusive Growth.
Author:
Year: 2021 Publisher: Washington, D.C. : International Monetary Fund,

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This paper considers various dimensions and sources of gender inequality and presents policies and best practices to address these. With women accounting for fifty percent of the global population, inclusive growth can only be achieved if it promotes gender equality. Despite recent progress, gender gaps remain across all stages of life, including before birth, and negatively impact health, education, and economic outcomes for women. The roadmap to gender equality has to rely on legal framework reforms, policies to promote equal access, and efforts to tackle entrenched social norms. These need to be set in the context of arising new trends such as digitalization, climate change, as well as shocks such as pandemics.

Keywords

Women''s Studies' --- Gender Studies --- Wage Level and Structure --- Wage Differentials --- Wages, Compensation, and Labor Costs: Public Policy --- Mobility, Unemployment, and Vacancies: Public Policy --- Labor Discrimination --- Economic Development: Human Resources --- Human Development --- Income Distribution --- Migration --- Technological Change: Choices and Consequences --- Diffusion Processes --- Economics of Gender --- Non-labor Discrimination --- Health: General --- Education: General --- Gender studies --- women & girls --- Social discrimination & equal treatment --- Gender studies, gender groups --- Health economics --- Education --- Women --- Gender inequality --- Gender --- Health --- Sex discrimination --- Sex role --- India --- Sex discrimination in employment. --- Economic development. --- Gender equality. --- Women''s Studies'. --- Gender Studies. --- Wage Level and Structure. --- Wage Differentials. --- Wages, Compensation, and Labor Costs: Public Policy. --- Mobility, Unemployment, and Vacancies: Public Policy. --- Labor Discrimination. --- Economic Development: Human Resources. --- Human Development. --- Income Distribution. --- Migration. --- Technological Change: Choices and Consequences. --- Diffusion Processes. --- Economics of Gender. --- Non-labor Discrimination. --- Health: General. --- Education: General. --- women & girls. --- Social discrimination & equal treatment. --- Gender studies, gender groups. --- Health economics. --- Education. --- Women. --- Gender inequality. --- Gender. --- Health. --- Sex discrimination. --- Sex role. --- India. --- Women in development.

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