Les provisions fiscales: : définition et aspects techniques. In M., BourgeoisLes provisions comptables et fiscales : Principes généraux et cas pratiques (pp. 33-65). Limal, BelgiqueANTHEMIS. (2015).
Subjects
PROVISIONS FISCALES, GENERALITES, Law, criminology & political science :: Tax law, and Droit, criminologie & sciences politiques :: Droit fiscal
Abstract
L'auteur examine les principes généraux : 1. Primauté du droit comptable 2. Taxation de principe et exonération par exception 3. Exonération fiscale 4. Imputation des charges. Il détaille ensuite deux provisions particulières : la provision pour grosses réparations et gros entretiens et la provision pour pertes probables.
ROADS, ATLASES -- History, HISTORY of cartography, SURVEYING (Engineering), EIGHTEENTH century, HISTORY, and MAPS
Abstract
During the eighteenth century, the French government embarked on a major programme of upgrading the old royal highways and other major roads and opening new ones. The manuscript maps and plans created in connection with this ambitious policy, assembled in the 65 bound volumes now known as the Trudaine Atlas (L'atlas de Trudaine), have been widely admired both for their aesthetic quality and as repositories of information on French landscape history. Less attention, however, has been paid to their administrative role in the management and maintenance of the French road network, and their power as tools of state, a situation this article seeks to remedy. [ABSTRACT FROM AUTHOR]
Borgetto, Michel, Université Panthéon-Assas (UP2), Centre d'Etudes et de Recherches de Sciences Administratives et Politiques (CERSA) ; Université Panthéon-Assas (UP2)-Centre National de la Recherche Scientifique (CNRS), and collaboration or project value
Revue de droit sanitaire et social Revue de droit sanitaire et social, Sirey, Dalloz, 2020, pp.412
Subjects
Sécurité Sociale, Généralités, Protection sociale, Droits sociaux, Effectivité, and [SHS.DROIT]Humanities and Social Sciences/Law
Abstract
International audience; S. BRIMO, C. PAUTI (Dir.),Éditions Mare et Martin, 2019, 276 pages
Saulnier-Cassia, Emmanuelle, Université de Versailles Saint-Quentin-en-Yvelines (UVSQ), Centre de recherche Versailles Saint-Quentin Institutions Publiques (VIP) ; Université de Versailles Saint-Quentin-en-Yvelines (UVSQ), and collaboration or project value
RTDeur. Revue trimestrielle de droit européen RTDeur. Revue trimestrielle de droit européen, Dalloz, 2020, pp.149
Subjects
Union Européenne, Institutions Communautaires, Généralités, Royaume-Uni, Sortie de l'Union européenne, Droit européen, Brexit, and [SHS.DROIT]Humanities and Social Sciences/Law
Abstract
International audience; [High Court, Chancery Division (Haute Cour d'Angleterre), 20 févr. 2019, Canary Wharf (BP4) T1 Limited v. European Medicines Agency [2019] EWHC 335 (Ch)]
Auzias, P., Camus, Emmanuel, Moungondo, Fabian, and Van Overstraeten, Luc
Hand Surgery and Rehabilitation
Subjects
Généralités, Arthroscopy, Distal radioulnar joint, Fovea, and TFCC
Abstract
The main objective of this study was to evaluate the long-term clinical and radiological outcomes of arthroscopic-assisted foveal repair of proximal triangular fibrocartilage complex (TFCC) tears with an anchor. The secondary objective was to look for ligament damage associated with TFCC tears. Twenty-four patients who underwent foveal repair of the TFCC were evaluated retrospectively: 16 stage 2 and 8 stage 3 in the Atzei-EWAS classification. The TFCC was repaired with an anchor using an expanded 6U approach. Systematic testing of intrinsic and extrinsic ligaments was performed. The assessment criteria were pain on a visual analog scale (VAS), wrist joint range of motion, grip strength and pronation-supination strength, and the QuickDASH and PRWE outcome scores. X-rays were also taken to assess anchor position and to look for distal radioulnar (DRU) joint damage. The average follow-up was 44 months. After the surgical repair, pain was reduced (7.36 ± 1.3 preoperatively vs. 0.69 ± 1.3 postoperatively; P < 0.001), the QuickDASH score improved (52.1 ± 16 vs. 21.7 ± 7; P < 0.001), the PRWE score improved (83.7 ± 35 vs. 9.3 ± 12; P < 0.001) as did strength (35 vs. 43 kg; P < 0.001). The DRU joint stability was also significantly improved. The time away from work was 2.6 months. During the arthroscopy exploration, 25% of patients had an ulnotriquetral ligament lesion and 8% had an ulnolunar ligament lesion in combination with their TFCC tear. Fifteen anchors were positioned in the anatomical fovea (62%). No DRU joint damage was noted. Six patients had neurapraxia of the dorsal branch of the ulnar nerve, although it recovered spontaneously. One patient still had hypoesthesia of the ulnar side of the fifth finger at 48 months. Arthroscopic-assisted foveal repair of the TFCC yields good results in terms of pain, strength and DRU joint stability. In one-quarter of cases, TFCC foveal tears are associated with lesions of the ulnotriquetral ligament. There is no long-term degeneration of the DRU joint. SCOPUS: ar.j info:eu-repo/semantics/published
Sweeney, Morgan, Centre de recherche Droit Dauphine (Cr2D) ; Université Paris Dauphine-PSL-Centre National de la Recherche Scientifique (CNRS), and collaboration or project value
Droit Social, Dalloz, 2020, pp.202
Subjects
Fonction Publique, Généralités, Réforme, Loi du 6 août 2019, Droit du travail, and [SHS.DROIT]Humanities and Social Sciences/Law
Desbarats, Isabelle, Université Toulouse 1 Capitole (UT1), Centre de droit des affaires (CDA) ; Université Toulouse 1 Capitole (UT1), and collaboration or project value
Droit Social, Dalloz, 2020, pp.220
Subjects
Fonction Publique, Généralités, Réforme, Loi du 6 août 2019, Droit du travail, and [SHS.DROIT]Humanities and Social Sciences/Law
Truchet, Didier, Université Panthéon-Assas (UP2), Centre d’Etudes et de Recherche en Droit Administratif, Constitutionnel, Financier et Fiscal (CERDACFF) ; Université Nice Sophia Antipolis (... - 2019) (UNS) ; Université Côte d'Azur (UCA)-Université Côte d'Azur (UCA), and collaboration or project value
Revue de droit sanitaire et social Revue de droit sanitaire et social, Sirey, Dalloz, 2020, pp.44
Subjects
Médecine, Santé Publique, Généralités, Technologies de l'information et de la communication, Télémédecine, Déontologie, and [SHS.DROIT]Humanities and Social Sciences/Law
Borgetto, Michel, Université Panthéon-Assas (UP2), Centre d'Etudes et de Recherches de Sciences Administratives et Politiques (CERSA) ; Université Panthéon-Assas (UP2)-Centre National de la Recherche Scientifique (CNRS), and collaboration or project value
Revue de droit sanitaire et social Revue de droit sanitaire et social, Sirey, Dalloz, 2020, pp.203
Subjects
Aide Sociale, Généralités, Pauvreté, Sans-abri, Politiques publiques, and [SHS.DROIT]Humanities and Social Sciences/Law
Abstract
International audience; J. DAMON,Éditions de l'Aube, 2020, 156 pages
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