Be Back
Extraits
Romans policiers
Be Back
Danielle Thiéry s'essaie à la série New York Made in France avec un roman situé dans le quartier du Madison Square Garden. France, 2009. Dans un petit village de Bourgogne, Diane, ex-flic et autrice de polar, assiste aux obsèques de son père Gus, fruit des amours illégitimes d'une jeune paysanne et d'un "Sammy" , un soldat américain. Après la cérémonie, elle aperçoit une voiture garée devant le cimetière toutes portières ouvertes, puis découvre le corps du gardien empalé sur une des grilles. Alors qu'elle remonte dans sa voiture pour appeler la police, elle trouve une fillette cachée entre les sièges ! L'enfant ne dit que quelques mots d'anglais. L'ancienne flic va se retrouver mêlée à une enquête qui la touchera de près et l'emmènera jusqu'à New York.
05/2025
Critique littéraire
Writing from India : Literatures in English
ARTICLES Alexis TADIE : Introduction Supriya CHAUDHURI : Allegory, Dystopia and Literature in our Time : Three Indian English Novels Marianne HILLION : Rethinking Subaltern Urbanism through Indian Literary Nonfiction : Sonia Faleiro's Beautiful Thing (2010) and Aman Sethi's A Free Man (2011) Manon BOUKHROUFA-TRIJAUD : A Sense of Belonging : Three Contemporary Poets in 21st-century Bombay Ritu TYAGI : Diaspora Writes Back : Caste and Migration in Dalit Women Life Narratives Vanessa GUIGNERY : "The struggle to be free" : A Conversationwith Aman Sethi VARIA Laurent FOLLIOT : L'Esprit et les charniers : romantisme, apocalypse et mondialisation chez Coleridge Notes on contributors
03/2025
Non classé
Cahiers du LLL n° 12 bis – Telepresence teaching (and learning)
Hybrid or fully online ? Synchronous or asynchronous ? Unimodal, bimodal, comodal or multimodal ? The all-out development of distance learning has led to the creation of appropriate digital systems, either by using what was already in place (such as video conferencing classrooms and web conferencing software supporting virtual classrooms) or introducing innovative environments (such as immersive telepresence classrooms). To use these versatile, multi-functional technologies, teachers need to take a step back to enable them to adapt their teaching methods and offer learners a suitable environment that overcomes physical and geographical distances. As for students, the need to "be there" and "be together" while learning remotely has to be taken into account to maintain their commitment and ensure they continue to contribute, despite the fact they are apart. The COVID-19 pandemic has shown us the importance of the professional, collegial and friendship connections we have with those we usually meet face-to-face in a traditional classroom. Telepresence systems enable all these people to come together remotely (and synchronously) and make it possible to use active teaching methods, driven by the self-regulation of the learners. But what is telepresence ? Do teachers need any special training ? How do you attend lessons remotely ? How do participants learn in a telepresence setting ? What type of student assessment can be used in such an environment ? The result of international collaboration, this short guide looks at these questions from both a research and a practical perspective, inviting you to explore telepresence teaching and learning.
06/2022
Non classé
My Louvre
This volume presents an expertly curated selection of paintings, portraits, landscapes, and genre scenes, from among the masterpieces of the world-renowned Louvre museum-from Leonardo da Vinci's Mona Lisa to Eugène Delacroix's July 28 : Liberty Leading the People. Iconic works by painterly masters such as Sandro Botticelli, Hieronymus Bosch, Caravaggio, Jean Auguste Dominique Ingres, and Jacques Louis David are reproduced in this collection of twenty-one high-quality, easily detachable prints, to be displayed alone or grouped together to create your very own Louvre at home. Charles Delaville's text on the back of each print provides the keys to understanding the work of art and the artist's life. Dominique de Font-Réaulx, Director of Interpretation and Cultural Programs at the Louvre, contributes a foreword.
09/2021
Non classé
The Wolves Rise Again
The successive shocks that strike our time have acted as an indicator of men : the bland elites of yesteryear, suddenly rejected by the masses, went back silently into the void where they had first come from. This opportunist plutarchy, that maintained itself so far, thanks to the industry of lying, the targeted elimination of creative people, will soon be engulfed. Around these illusionists with no audience, the hidden alphas will begin to rise. Within a few months, alphas, forged in a new metal, invaded public space. How can it be explained ? In troubled times, the hierarchies of peacetime had left, suddenly, a place to the atomisation of individuals. Chaos then allows the individual alphas to rise to power. Like a pack of wolves, these alphas quickly take the lead of small human groups organising themselves into rival packs. The French Revolution is a striking example of this evolution : the masters of yesterday were relegated because of their unsuitability, as for the alphas they came from nowhere, after having wandered in the wilderness with empty stomachs, they owe their recovery only to the restoration of savage hierarchies. Today, we can see the wolves' ears pricking up, we will feel their bite tomorrow.
06/2022
Droit international
Hidden dividend distributions & hidden capital contributions
Luxembourg companies have a legal personality that is separate from that of their shareholder(s). Consequently, they may enter into agreements with their shareholders as they do with third parties. However, when the terms and conditions of those agreements do not adhere to the arm's length standard, tax adjustments may be required in accordance with the concepts of hidden dividend distribution and hidden capital contribution. Both concepts aim at a separation of the sphere of the company (which is itself subject to corporate income tax on its worldwide income) from that of its shareholders. As such, the concepts of hidden dividend distribution and hidden capital contribution are cornerstones of Luxembourg's transfer pricing rules. In addition, in the context of associated enterprises (in a group of companies), tax adjustments might be required under Article 56 of the Luxembourg Income Tax Law ("LITL"). Hence, a clear distinction must be made between agreements that adhere to the arm's length principle and agreements that, motivated by the shareholding relationship, shift advantages from the company to the shareholder or vice versa. Therefore, each contractual relationship between a company and its shareholder(s) must be considered. Luxembourg tax law does not provide for exhaustive definitions of hidden dividend distributions and hidden capital contributions. Both concepts have their origins in case law of the German Reich Tax Court (Reichsfinanzhof) and have been carefully extended and refined through the years by the German Federal Tax Court (Bundesfinanzhof). Since the publication of the first edition of this book back in 2011, the Luxembourg Courts had to decide in numerous cases involving both concepts. This book offers a one-of-a-kind, practical insight into the tax treatment of hidden dividend distributions, hidden capital contributions and triangular cases. Charts, case studies and checklists aid the reader in identifying and assessing the various cases in which hidden dividend distributions and hidden capital contributions may arise. A new chapter with practical case studies considers situations that may occur in the context of multinational groups, Luxembourg alternative funds and individual shareholders. Reading this thorough guide is indispensable for an in-depth understanding of the concepts of hidden dividend distribution and hidden capital contribution. Tax advisers, practitioners and tax students should gain substantially from the insights provided in this book.
01/2024
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