The quick transformation of the global economy due to digitalization has put a new pressure on international tax systems. In particular, models based on intangible assets or the difference between where the value is created and where the income is taxed lead to increased tax avoidance. To counteract multinational enterprise’s harmful tax strategies, the EU […]
Dissertation Économique
Abstract Introduction: Paratyphoid is suspected to cause millions of deaths annually, and no paratyphoid vaccine exists. Our objective is to assess the epidemiologic data and the relevant pros and cons surrounding the benefits of developing a paratyphoid vaccine. Material and methods: We performed a critical appraisal of the relevant existing data on paratyphoid (by querying […]
Les biens (matériels) comportent des éléments de service qui peuvent être plus ou moins importants : conseil à la vente, livraison et installations des produits, service après-vente, etc. Un bien tangible peut être acheté pour les services quil fournit, plus le produit est complexe plus la qualité et létendue des services qui laccompagnent influencent ses […]
The underground economy is generally defined as a set of economic activities that take place outside the framework of bureaucratic public and private sector establishments (Hart, 2008). Nowadays, it is impossible to conceive an economy free from the underground or the informal economic sector . According to estimates , 54.3% of firms around the world […]
The Harbin International Snow and Ice Festival is the longest-running ice and snow festival in the world. It only has the opening ceremony-January 5th each year, without a closing ceremony. It was originally set for a month. The festival has started at the end of the previous year, Until the end of February ice and […]
Due to the ever-increasing doom of climate change, a renewable source of energy with limited carbon emissions is needed. The International Renewable Energy Agency (IRENA) found that by 2050, over 80% of the world’s electricity could be derived from renewable sources, and by the end of 2016, it was found that 55 million homes benefitted […]
Residential energy in Canada accounts for 11% of total use (NRC, 2020). Due to the cold climate in Canada, space heating accounts for 61% of the energy used in Canadian households. Space and water heating collectively accounts for 80% of residential energy use. Natural gas is primarily used to provide energy for space heating equipment […]
Although the choice of investment is a complex decision that takes into account multiple criteria, the preference for socially responsible securities was an additional criterion affecting the investor’s decision. The investor’s sensitivity to responsible investment takes its origin in the 1980’s, when part of them for ethical or religious reasons, began to exclude certain investments […]
Mis en évidence pour la première fois vers la fin des années 40, la fracturation hydraulique, aussi appelée «fracking» en anglais, est le processus utilisé pour «récupérer le pétrole ou le gaz naturel piégé dans des formations rocheuses non poreuses comme le schiste.» (Canadian Association of Petroleum Producers, 2019) . De nos jours, il est […]
Think tanks have stories to tell. No one would, doubt the fundamental role that think tanks plays in shaping policy agendas and in providing platforms to introduce new ideas, nurturing by that an essential debate between the research world and the policy-making one. However, No one would also doubt that think tanks are facing numerous […]
La moneda y los impuestos han sido durante mucho tiempo elementos esenciales de la soberanía estatal, por lo que los Estados eran plenamente soberanos y autónomos en la elección de sus sistemas fiscales y monetarios. Sin embargo, con la globalización, esta autonomía en las decisiones económicas ya no es evidente debido a la apertura de […]
“The purpose of advertising is to sell” (Lier, By Kim, 2017). Today’s advertisements present us with images far from the real ones, most of which are represented to us by the men and women of our society. In my work, I will talk about the role of advertising in society, showing how its image has […]
Même si aujourdhui les institutions financières traditionnelles sont en train de développer leur côté fintech, elles rencontrent toujours les pressions dinnover depuis les start up fintech, qui sont déjà beaucoup avancé dans la domaine technologie. Quand les banques traditionnelles sont toujours en train de concentrer dans la numérisation de leur service financier, les sociétés FinTech […]
L’objectif primaire d’un dirigeant d’entreprise est la viabilité de son entreprise, toute entreprise qui se respecte quelle que soit sa taille : start-up, Petite Moyenne Entreprise ou encore grande entreprise souhaite la pérennisation de son activité. Pour cela le chef d’entreprise doit créer un climat social agréable pour ses employés afin qu’ils puissant travailler de […]