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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

L’étude analyse les effets d’investissement en infrastructures de transports sur les variables macro-économiques en République Démocratique du Congo (RDC). Pour ce faire, procède par le « modèle d’équilibre général calculable », noté MEGC. En effet, les résultats des simulations obtenus à partir de données de la matrice de comptabilité sociale de 2017, révèlent que l’augmentation des investissements en infrastructures de transports de 20% dans l’économie nationale congolaise impacte positivement les variables macro-économiques .

Copyright of Recherches Sociographiques is the property of Recherches Sociographiques and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

L’importance de la fiscalité dans la vie de l’entreprise et la rareté des études ayant intégré la variable fiscale dans les décisions financières de la firme ont constitué une motivation pour effectuer cette recherche. En effet, la fiscalité est devenue une variable importante dans la stratégie financière et un élément essentiel dans la prise de décision de toute entreprise, dans la mesure où l’objectif principal reste toujours la maximisation des bénéfices et l’amélioration de la valeur de la firme. Plusieurs courants de pensée ont saisi la question, pour traiter en particulier, l’impact de la fiscalité sur le financement de l’entreprise. De ce fait, la littérature fiscale s’est intéressée aux enjeux que pose l’impôt dans la recherche du moyen de financement le plus convenable et le moins cher. Chaque modalité de financement présente des avantages et des inconvénients que l’entreprise prend en considération, pour faire sa décision de financement, et ce, à travers plusieurs aspects notamment l’aspect fiscal qui peut encourager et/ou décourager le recours à tel ou tel moyen de financement. Tout de même, les dispositions fiscales influencent d’une manière directe et indirecte les décisions de financement des investissements, et ce, à travers la présence d’une charge fiscale de financement, l’existence des avantages fiscaux et la différenciation du traitement fiscal selon chaque mode de financement. Étant donné que l’impôt est considéré toujours comme une obligation légale à respecter ou un coût supplémentaire à supporter, l’entreprise cherche toujours à optimiser sa fiscalité en faisant recours aux modes de financement lui permettant une économie d’impôt. L’objectif de cet article est d’analyser les soubassements théoriques de l’impact de la fiscalité sur les décisions du financement de l’entreprise.

Dans un contexte de la mondialisation, la part internationale de l’attractivité est devenue l’un des arguments mis en avant pour réorganiser les régions urbaines du monde avec une gouvernance qui permet de faire grossir le territoire urbain. Ainsi, les villes sont rangées dans une dynamique de compétitivité en vue d’attirer de nouveaux habitants, des emplois et des investissements. C’est dans cette lancée que nous avons essayé de réfléchir autour de la ville de Tshikapa, qui dispose des potentialités dans plusieurs secteurs mais qui, malheureusement, ne sont pas connues des investisseurs à cause de manque de certaines stratégies managériales de promotion dont le marketing territorial.

Copyright of Journal of Economic Sciences, Management & Commercial Sciences (JESMCS) is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revue du Financier is the property of Societe Cybel and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revue d'Économie Régionale & urbaine is the property of Librairie Armand Colin and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

L'Amérique latine représente un véritable laboratoire pour l'arbitrage international d'investissement. Elle est à la fois à l'origine de la discipline et au cœur des critiques et des changements qui l'affectent. Si les contestations des effets de l'arbitrage sont venues du monde entier, elles ont eu une résonance particulière dans la région, en raison de l'attitude traditionnellement hostile des pays de la région à l'arbitrage d'investissement. Cet article propose de revisiter la mosaïque de la résistance, qui a donné naissance à un projet contre-hégémonique alternatif dans la région. Il conclut que les mouvements de résistance en Amérique latine contre l'arbitrage d'investissement n'ont finalement pas bénéficié d'un soutien majoritaire clair et que plusieurs pays ont adopté une position ambiguë vis-à-vis de ces mouvements. En l'absence d'une solution globale cohérente, les propositions alternatives soutenues par les États sont plurielles et dispersées et sont pour la plupart éloignées de l'approche radicale mise en avant par l'ALBA-TCP.

Geographically uneven support: the spatial selectivity of public aid for household residential real estate investment in France. The capacity of the State to influence the accumulation process of real estate assets is strongly established by the regulation theory and radical geography. Yet, to date, the geographical forms of this mechanism remain under-studied. This paper therefore analyses the geographical perimeters of eligibility for five real estate investment aids in France over the period 2003-2019. Drawing on this study, we underscore the growing importance of geographical criteria for access to State support for households wealth accumulation. We highlight the contrast between, on the one hand, the relegation both financially and geographically of aid for social access to ownership and access to second-hand dwellings, and, on the other, the concentration of State support for rental investment in high demand areas. Beyond shedding light on the geographical unevenness of the mode of regulation, the article suggests that the spatial selectivity of the State entails a segmentation of the national space aimed at household investors. [ABSTRACT FROM AUTHOR]

L'objectif de ce papier est de commenter les propositions énoncées par Hanssens (2019). Pour chaque « insight », nous présentons les principaux éléments théoriques de la finance et discutons de la portée et des voies de recherche associées. Toutefois, nous considérons qu'une voie de recherche fertile concerne la définition de la figure de l'investisseur. En effet, si le marketing conçoit facilement que le consommateur est un acteur soumis à des biais, qui agit dans le cadre d'une rationalité limitée, la finance peine encore à définir l'investisseur comme un acteur économique soumis à des biais individuels et collectifs. [ABSTRACT FROM AUTHOR]

Motivated by growing policy and research emphasis on the economic care values of housing (which assume homeownership), this paper investigates how housing figures within household care strategies and practices across tenure. We place housing in two broader frames. First, we attend to the care values of housing, conceptualising the purpose and value of housing across tenure through a political ethic of care. Second, we place housing within broader geographical imaginaries of housing and home, attending to how care practices are negotiated within and through the house-as-home. We then bring together two distinct but connected in-depth qualitative case studies, both located in metropolitan Sydney, Australia, to identify the affective, temporal and material dimensions of care and bring focus to the care work and opportunities that owner-occupied, private and social rented housing afford to residents. Tenure intervenes in possibilities for household caring. It is most fully actualised through secure ownership and inhibited for renters and social housing tenants. Evaluating affordances and constraints of tenure and how they drive household care strategies is crucial in a political climate where the care securities of homeownership are prioritised. It demonstrates the limits of liberal care philosophies and raises questions around attributions of care responsibility. [ABSTRACT FROM AUTHOR]

Copyright of Études Caribéennes is the property of Etudes Caribeennes and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

As in many technological and industrial sectors, mining exploration and extraction rely on instruments designed to anticipate and organize future developments and their consequences. In this article, we focus on three ways of mobilizing the future in the context of these activities and their contestation. Investment is characterized by the calculation of future profits and the central place given to risks that are likely to threaten them. Anticipation combines the appraisal of extractive activity with wider considerations likely to give rise to new questions and a different definition of risks. Planning consists in organizing mining activity according to objectives to be achieved, such as territorial development. Building on fieldwork in metropolitan France, New Caledonia, and French Guiana, this article shows that an analysis of the mobilization of the future makes it possible to rethink the well-known problem of the relations between mining companies, environment and the affected populations. [ABSTRACT FROM AUTHOR]

This research paper focuses on the formula of decreased participation leading to ownership as one of the emerging contracts in Islamic jurisprudence, which is one of the investment methods developed by Islamic banking institutions that can contribute to the financing, investment and development of waqf-based properties. In this research, we identify the reality of decreasing participation, its rules and legal ruling, and the possibility of applying them to the development of the Algerian Awqaf on the grounds that Algeria possesses a significant number of Waqf properties, but most of them are not exploited in the right way, which prevents them from playing their full economic role. [ABSTRACT FROM AUTHOR]

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Le renouveau minier français fait intervenir des acteurs nouveaux en France métropolitaine, les juniors d’exploration minière, dont l’organisation économique est proche des start-up. Celles-ci doivent lever des fonds avant de pouvoir faire aboutir leurs coûteux projets d’explorations minières. Cet article étudie le travail réalisé par ces acteurs privés pour convaincre différents publics de la rentabilité et de l’intérêt futurs de développements miniers. Nous parlons d’ingénierie de la promesse pour qualifier cette activité. Les projets miniers suscitent de nombreuses controverses dans les territoires concernés. Pour les comprendre, l’article analyse les tensions entre les promesses que les compagnies formulent à un public d’investisseurs potentiels et celles adressées aux populations vivant à proximité des projets d’exploration.

Comme dans de nombreux domaines technologiques et industriels, l’exploration et l’exploitation minières s’appuient sur des instruments censés prévoir et organiser les développements futurs et leurs conséquences. Dans cet article, nous nous intéressons à trois formes de mobilisation du futur dans le cadre de ces activités et de leurs contestations : 1) l’investissement, caractérisé par le calcul des profits futurs et la place centrale accordée aux risques susceptibles de les remettre en cause ; 2) l’anticipation, qui associe l’activité extractive à des considérations plus larges susceptibles de faire émerger des questionnements nouveaux et une autre définition des risques ; 3) la planification, qui consiste à organiser l’activité minière en fonction d’objectifs à atteindre, tels que le développement territorial, par exemple. En se fondant sur plusieurs terrains (France métropolitaine, Nouvelle-Calédonie, Guyane), cet article propose de montrer qu’une analyse des formes de mobilisation du futur permet de repenser le problème bien connu des relations entre les entreprises minières, l’environnement et les populations concernées.

Une étude sur le contrôle des marchés financiers qatariens est d’actualité à plus qu’un titre. Tout d’abord, la Bourse du Qatar cherche à s’affirmer dans le paysage économique malgré les richesses naturelles, c’est ce qui fait de cette bourse un exemple de l’importance de l’investissement boursier. Ensuite, une étude analytique, critique et comparative du contrôle des marchés financiers s’impose pour pouvoir évaluer cette jeune expérience et proposer des solutions d’évolution. D’où la question de savoir comment le législateur qatarien a-t-il procédé pour assurer un contrôle efficace et efficient des marchés financiers. La lecture de la loi n° 8 de 2012 sur la Qatar Financial Markets Authority (QFMA), la loi n° 13 de 2012 sur la Banque Centrale du Qatar (BCQ) et les règles de la Bourse du Qatar (RBQ) reconnaissent à différents organes un rôle à des degrés différents, dans la mission de contrôle. Ces organes qui constituent des structures indépendantes s’articulent dans un mouvement cohérent, dans une action coordonnée par le législateur et concourent à un effet unique, à une seule action. ---------------------------------------- A study on the control of Qatari financial markets is relevant to more than one title. First, the Qatar Stock Market seeks to assert itself in the economic landscape despite the natural resources; this what makes this stock market an example of the importance of stock market investment. Then, an analytical, critical and comparative study of the control of the financial markets is necessary to be able to evaluate this young experiment and to propose solutions of evolution. Hence the question of how did the Qatari legislator proceed to ensure efficient and effective control of the financial markets? The reading of the law n ° 8 of 2012 on the Qatar Financial Markets Authority (QFMA), the law n ° 13 of 2012 on the Central Bank of Qatar (BCQ) and the rules of the Qatar Stock Exchange (RBQ) recognize different bodies to play a role with varying degrees in the control mission. These bodies, which constitute independent structures, are articulated in a coherent movement, in an action coordinated by the legislator and they contribute to a single effect and action.

Une étude sur le contrôle des marchés financiers qatariens est d’actualité à plus qu’un titre. Tout d’abord, la Bourse du Qatar cherche à s’affirmer dans le paysage économique malgré les richesses naturelles, c’est ce qui fait de cette bourse un exemple de l’importance de l’investissement boursier. Ensuite, une étude analytique, critique et comparative du contrôle des marchés financiers s’impose pour pouvoir évaluer cette jeune expérience et proposer des solutions d’évolution. D’où la question de savoir comment le législateur qatarien a-t-il procédé pour assurer un contrôle efficace et efficient des marchés financiers. La lecture de la loi n° 8 de 2012 sur la Qatar Financial Markets Authority (QFMA), la loi n° 13 de 2012 sur la Banque Centrale du Qatar (BCQ) et les règles de la Bourse du Qatar (RBQ) reconnaissent à différents organes un rôle à des degrés différents, dans la mission de contrôle. Ces organes qui constituent des structures indépendantes s’articulent dans un mouvement cohérent, dans une action coordonnée par le législateur et concourent à un effet unique, à une seule action. ---------------------------------------- A study on the control of Qatari financial markets is relevant to more than one title. First, the Qatar Stock Market seeks to assert itself in the economic landscape despite the natural resources; this what makes this stock market an example of the importance of stock market investment. Then, an analytical, critical and comparative study of the control of the financial markets is necessary to be able to evaluate this young experiment and to propose solutions of evolution. Hence the question of how did the Qatari legislator proceed to ensure efficient and effective control of the financial markets? The reading of the law n ° 8 of 2012 on the Qatar Financial Markets Authority (QFMA), the law n ° 13 of 2012 on the Central Bank of Qatar (BCQ) and the rules of the Qatar Stock Exchange (RBQ) recognize different bodies to play a role with varying degrees in the control mission. These bodies, which constitute independent structures, are articulated in a coherent movement, in an action coordinated by the legislator and they contribute to a single effect and action.

This Study aims to highlight the face of the unemployment crisis which is one of the most important State challenges, that led to the work to find policies to alleviate or address this phenomenon. The State adopted various employment policies that match the needs of young people according to their age and requirements, The study showed the extent of the ability of the supporting organisms to affect unemployment rates positively even at a low frequency. The study found that the economic reforms carried out by Algeria during the period between (2001-2017), which there was a significant decline in unemployment rates and increase employment opportunities. [ABSTRACT FROM AUTHOR]

The modern manufacturing environment is witnessing a great dynamicat all economic, technological and even social levels, which resulted in the infertility of traditional manufacturing systems and technologies and the need for technical renewal of industrial enterprises. This study aims to identify the most important developments in the modern manufacturing environment, and competitive advantages of the investment in fixed assets, consistent with these developments. It has been concluded that investing in advanced fixed assets could achieve modern competitive advantages, costs and increasing product quality. [ABSTRACT FROM AUTHOR]

Copyright of Social & Economic Studies is the property of University of the West Indies - Mona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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The year 2019 is a banner year for The Canadian Modern Language Review / La Revue canadienne des langues vivantes (CMLR/RCLV), which celebrates its 75th year of publication, and its profound impact on the field of applied linguistics in Canada and beyond since the conclusion of World War II. The year 2019 is also personally significant for me, as it marks exactly three decades since I published my first international publication in the TESOL Quarterly. The invitation from the CMLR/RCLV to contribute to their 75th Anniversary issue is thus a welcome opportunity to reflect on some of the key ideas and findings from my own research on identity and language learning over the past three decades. [ABSTRACT FROM AUTHOR]

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Education is a relevant and current issue, since through it positive social changes are possible. Departing from that the aim of this paper it to analyze the educational investment return evolution in Brazil during the 2000s. For this purpose, we used the 2002-2003 and 2008-2009 biennial Household Budget Survey dataset. The aim is to contribute to the understanding of the effects of educational advances in the context of the reduction of income inequality. The results show that the return of education has decreased. In addition, the social differences between skin color, sex and in urban and rural areas remain present. [ABSTRACT FROM AUTHOR]

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