Dans la phase du recouvrement de l’impôt, le temps peut être soit exploité soit subi. Dans la première hypothèse, il profite au contribuable qui peut se libérer de son obligation fiscale du fait de l’écoulement du temps. Dans la seconde hypothèse, l’Administration court le risque de ne pas recouvrer l’impôt ; le contribuable celui de voir une atteinte portée à son patrimoine. Mais face à ces risques respectifs, le contribuable et l’Administration ne bénéficient pas à un même degré de l’attention du législateur. Les garanties reconnues au contribuable par le Livre des procédures fiscales, ont été au fil du temps vidées de leur substance. Face à cette fragilisation du contribuable et eu égard au laxisme du législateur, les juges judiciaire et administratif ont élaboré chacun un système visant à améliorer sa protection. Toutefois, l’intervention du juge dans le contentieux du recouvrement de la dette fiscale, aussi salutaire soit-elle, ne peut à elle seule suffire à réconcilier les contribuables avec l’impôt. Aussi, dans la recherche des conditions d’une consolidation et d’une amélioration continue de l’adhésion à l’impôt, les pouvoirs publics gagneraient à améliorer la situation du contribuable dans la phase de recouvrement. / Regarding tax collection, timing can be either an opportunity or a constraint depending on the case. In the first case, it provides benefits to the taxpayer. In the second case, there is a risk for French Authorities of not collecting tax in due course, and then taxpayer patrimony is also at risk. However Tax Authorities and taxpayer are not in the same position from lawmaker standpoint. Indeed, legal guaranties benefiting normally to taxpayer according to the French Tax Procedure Book were vanished over the time. In this context judges have created protection mechanisms but their various decisions, as strong as they could be for taxpayers, are not enough to reinforce their consent with tax. Therefore French Authorities need to improve taxpayers’ legal guarantees during the tax collection process in order to obtain their consent with tax.

Cette étude consiste à démontrer que les procédures administratives d’urgence ont entraîné une modification de la conception du rôle du juge administratif : d’une part, par rapport aux libertés fondamentales dont le juge administratif a dû déterminer et encadrer la notion ; d’autre part, par rapport à l’autorité administrative vis-à-vis de laquelle le juge administratif a retiré un pouvoir accru qui lui donne la vigueur d’un juge administrateur. Cette étude est présenté en deux parties on s’attacher, dans une première partie, à montrer comment les procédures d’urgence, mises à sa disposition par la loi du 30 juin 2000, permettent au juge administratif de faire cesser les atteintes aux libertés fondamentales. Dans une deuxième partie, on tentera de mettre en lumière l’évolution du rôle du juge administratif dans ses relations avec l’administration. Les procédures d’urgence ont conduit à l’élargissement de ses pouvoirs, ce qui a entraîné un renforcement de l’autorité du juge administratif par rapport l’administration. / This study is aims to demonstrate that the administrative procedures of urgency has led to a redefinition of the role of administrative judge: first, in relation to the fundamental libertie whose the administrative judge had a duty to determine this concept. Secondly, in relation to administrative authority vis-à-vis which the administrative judge withdrew an increased power that gives it the force of a administration judge. This study is presented in two parts: in the first part, we show how the urgency procedures provided by the law N° 2000-597 of 30 June 2000, allows the administrative judge to stop violations of fundamental liberties. In The second part we attempt to highlight the changing role of the administrative judge in its relations with the administration. The urgency procedures have led to the expansion of its powers, which led to a strengthening of the authority of the administrative judge against the administration

Base teórica: Disfunções do trato urinário inferior são sintomas não motores comuns na Doença de Parkinson (DP) e incluem a Síndrome da Bexiga Hiperativa Neurogênica (SBHN), caracterizada pela urgência miccional, com ou sem urgeincontinência, acompanhada de aumento da frequência urinária e noctúria. A estimulação do nervo tibial posterior (ENTP) é uma das modalidades de tratamento disponíveis para o tratamento da SBHN. Objetivo: Determinar e comparar os efeitos do tratamento com ENTP em pacientes com DP e sintomas de SBHN e a manutenção dos resultados em 1 e 3 meses após o término do tratamento. Métodos: Ensaio-clínico, duplo-cego, randomizado, controlado e comparado com placebo. A pesquisa foi realizada com mulheres com DP e sintomas de SBHN no Hospital de Clínicas de Porto Alegre. Para o tratamento com ENTP domiciliar por 12 semanas as pacientes foram divididas em dois grupos: grupo ENTP e grupo ENTP sham/placebo. A avaliação da resposta pré e pós-tratamento foi realizada através de formulário específico, questionários de avaliação da incontinência urinária e qualidade de vida (OAB-V8 e KHQ) e de um diário miccional (DM) de 24 horas. Após, o fim do tratamento foi feito seguimento dos resultados para avaliação da melhora subjetiva em 30 e 90 dias. Resultados: O grupo ENTP apresentou uma diminuição da noctúria, número de episódios de urgência micciional e urge-incontinência, número de uso de proteções para incontinência, pontuação OAB-V8 e em sete domínios do KHQ (p <0,001). Embora, o grupo controle também tenha apresentado melhora dos sintomas, o grupo ENTP apresentou uma melhora superior no final do tratamento nas medidas do DM, OAB-V8 e na maioria dos domínios do KHQ. A ETNTP foi considerada um tratamento efetivo para SBHN em 93,3%, enquanto 33,3% dos tratados com placebo também melhoraram (p = 0,002). No seguimento de 30 e 90 dias, 53,3% e 33,31%, respectivamente, do grupo ENTP relataram que mantinham- se melhores dos sintomas da SBHN. Conclusão: a ENTP foi um tratamento efetivo para as pacientes com DP e SBHN. Nossa hipótese de superioridade clínica do grupo ENTP foi confirmada e a melhora subjetiva foi considerada positiva, mesmo que parcialmente em 30 e 90 dias após fim do tratamento. / Blackround: Lower urinary tract dysfunctions are common non-motor symptoms in Parkinson's disease (PD) and include Neurogenic Overactive Bladder Syndrome (NOBS), characterized by urinary urgency, with or without urge incontinence, accompanied by increased urinary frequency and nocturia . Posterior Tibial Nerve Stimulation (PTNS) is one of the treatment modalities available for the treatment of NOBS. Objective: To determine and compare the effects of PTNS treatment in patients with PD and NOBS symptoms and to maintain long-term results (1 and 3 months). Methods: Controlled, randomized, double-blind and compared with placebo clinical trial. The research was carried out with women with PD and symptoms of NOBS at the Hospital de Clínicas de Porto Alegre. For treatment with PTNS at 12 weeks, patients were divided into two groups: PTNS group and PTNS sham/placebo group. The evaluation of the pre- and post-treatment response was through a specific form, questionnaires to evaluate incontinence and quality of life (OVA-V8 and KHQ), and a voiding diary. After the end of the treatment, the results were followed up to evaluate the subjective improvement in 30 and 90 days. Results: The PTNS group presented a decreased nighttime urinary frequency, number of urgency and urinary incontinence episodes, number of incontinence protection, OAB-V8 and 7 domains of KHQ (p<0.001). Although the control group also showed improvement of the symptoms, the ENTP group presented a superior improvement at the end of the treatment in DM, OAB-V8 and most KHQ domains. PTNS was considered an effective treatment for OAB in 93.3%, while 33.3% of those treated with placebo was considered a responder (p=0.002). After 30 and 90 days, 53.3% and 33.31%, respectively, of the ENTP group reported that they maintained better SBHN symptoms. Conclusion: PTNS was an effective treatment for patients with PD and NOBS. Our hypothesis of clinical superiority of the ENTP group was confirmed and the subjective improvement was considered positive, even if partially at 30 and 90 days after the end of the treatment.!

Nous cherchions à explorer les compétences que les intervenants du service des urgences (SU), des médecins et des infirmières travaillant en équipe dans des rôles complémentaires, ont développées dans la divulgation d‘un décès, pour éclairer l‘apprentissage de cette compétence de « Communicateur ». Nous avons utilisé des entrevues semi-dirigées et un échantillonnage non probabiliste de 8 intervenants. Nous avons analysé les entrevues à l‘aide de méthodes qualitatives reconnues. Le nombre total de présences de nos intervenants à une divulgation est estimé supérieur à 2000. Notre analyse a démontré qu‘ils utilisent une structure de divulgation uniforme. Néanmoins, ils repoussaient l‘utilisation d‘un protocole, parce que jugé trop rigide. La flexibilité et l‘empathie se sont révélées des qualités essentielles pour les intervenants. Nous représentons la visite de la famille comme un épisode de désorganisation/dysfonction qui se résorbe partiellement durant le séjour au SU. Nous proposons un modèle pédagogique qui est basé sur nos résultats. / We explored the competencies that Emergency Department (ED) healthcare providers (HPs), physicians and nurses working as team members with complementary roles, have developed through notifications of death, to inform the teaching of this ‘Communicator‘ competency. We used semi-structured interviews on a non-probabilistic sample of 8 HPs. We analyzed the interviews using recognized qualitative methods. The total self-estimated number of death notifications attended by our HPs is superior to 2000. Analysis showed that experienced HPs use a uniform structure to death notification in ED. In spite of this, the use of a protocol for notification was considered inappropriate because it was deemed too rigid. Flexibility and empathy emerged as essential qualities for HPs. We submit that the family‘s ED visit is an episode of disorganization/dysfunction that gets partially resolved during their stay. Based on our results, we propose an educational model for teaching delivery of news of death in the ED.

À cause de la nature complexe et non linéaire de leurs opérations, les salles d’urgence (SU) constituent des entités organisationnelles uniques dans le domaine de la santé. Les SU subissent des pressions accrues résultant des dynamiques des sociétés contemporaines et de leurs systèmes de santé, et font face ainsi à des défis uniques comme l’engorgement. Contrairement aux croyances dominantes sur le phénomène, le présent travail de recherche établit que ce problème est en réalité une manifestation de pauvre performance systémique plutôt qu’une faillite opérationnelle. Alors, pour les SU, la performance organisationnelle relève une importance incontestable. En effet, l’étude de la performance organisationnelle est un sujet de recherche qui intéresse de nombreux chercheurs des services de santé. Il s’agit, néanmoins, d’un concept historiquement difficile à définir à cause de son caractère complexe, multidimensionnel et paradoxal. Le modèle EGIPSS, basé sur la théorie de l’action sociale de Parsons, est capable de saisir cette complexité et constitue un cadre conceptuel robuste et exhaustif, pouvant s’adapter à des contextes divers. Ce mémoire adopte le modèle EGIPSS pour présenter un outil global et intégré d’évaluation de la performance organisationnelle de la salle d’urgences de l’Hôpital Général Régional 46 à Guadalajara, au Mexique. Cet instrument est conçu pour prendre en compte spécifiquement les particularités propres des SU, ainsi que les caractéristiques organisationnelles uniques de l'Hôpital Général Régional 46. Enfin, le développement de ce projet de mémoire contribue aux efforts d’amélioration continue de la performance de cet établissement, et enrichit les connaissances sur les urgences en tant qu’unités organisationnelles. / Because of the complex, nonlinear nature of their operations, emergency rooms (ER) represent unique organizational entities in healthcare. ERs suffer from increased pressures as the result of current social and health care system dynamics, and thus face distinctive challenges like the crowding phenomenon. Contrary to the prevailing thought among researchers, the present work establishes that crowding is a manifestation of poor performance rather than one of operational failure. Therefore, organizational performance is of indisputable importance to emergency rooms. Indeed, the study of performance is a current subject among health services researchers. It is, however, a concept that has been historically difficult to define because of its complex, multidimensional and paradoxical nature. The EGIPSS model, based on Parson’s Social Action Theory, is capable of seizing this complexity and constitutes a solid and comprehensive framework, capable of adapting to different contexts. This thesis adopts the EGIPSS model in order to present a global and integral tool for the evaluation of the organizational performance of the emergency room at Regional General Hospital 46 in Guadalajara, Mexico. This instrument is conceived to specifically address the particularities of ERs, as well as the unique organizational characteristics of Regional General Hospital 46 and the Mexican Health System. Thus, the development of this thesis project contributes to the continuous performance improvement efforts of this institution, and adds to the knowledge of emergency rooms as complex organizations.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

No description available.

Base teórica: Disfunções do trato urinário inferior são sintomas não motores comuns na Doença de Parkinson (DP) e incluem a Síndrome da Bexiga Hiperativa Neurogênica (SBHN), caracterizada pela urgência miccional, com ou sem urgeincontinência, acompanhada de aumento da frequência urinária e noctúria. A estimulação do nervo tibial posterior (ENTP) é uma das modalidades de tratamento disponíveis para o tratamento da SBHN. Objetivo: Determinar e comparar os efeitos do tratamento com ENTP em pacientes com DP e sintomas de SBHN e a manutenção dos resultados em 1 e 3 meses após o término do tratamento. Métodos: Ensaio-clínico, duplo-cego, randomizado, controlado e comparado com placebo. A pesquisa foi realizada com mulheres com DP e sintomas de SBHN no Hospital de Clínicas de Porto Alegre. Para o tratamento com ENTP domiciliar por 12 semanas as pacientes foram divididas em dois grupos: grupo ENTP e grupo ENTP sham/placebo. A avaliação da resposta pré e pós-tratamento foi realizada através de formulário específico, questionários de avaliação da incontinência urinária e qualidade de vida (OAB-V8 e KHQ) e de um diário miccional (DM) de 24 horas. Após, o fim do tratamento foi feito seguimento dos resultados para avaliação da melhora subjetiva em 30 e 90 dias. Resultados: O grupo ENTP apresentou uma diminuição da noctúria, número de episódios de urgência micciional e urge-incontinência, número de uso de proteções para incontinência, pontuação OAB-V8 e em sete domínios do KHQ (p <0,001). Embora, o grupo controle também tenha apresentado melhora dos sintomas, o grupo ENTP apresentou uma melhora superior no final do tratamento nas medidas do DM, OAB-V8 e na maioria dos domínios do KHQ. A ETNTP foi considerada um tratamento efetivo para SBHN em 93,3%, enquanto 33,3% dos tratados com placebo também melhoraram (p = 0,002). No seguimento de 30 e 90 dias, 53,3% e 33,31%, respectivamente, do grupo ENTP relataram que mantinham- se melhores dos sintomas da SBHN. Conclusão: a ENTP foi um tratamento efetivo para as pacientes com DP e SBHN. Nossa hipótese de superioridade clínica do grupo ENTP foi confirmada e a melhora subjetiva foi considerada positiva, mesmo que parcialmente em 30 e 90 dias após fim do tratamento. / Blackround: Lower urinary tract dysfunctions are common non-motor symptoms in Parkinson's disease (PD) and include Neurogenic Overactive Bladder Syndrome (NOBS), characterized by urinary urgency, with or without urge incontinence, accompanied by increased urinary frequency and nocturia . Posterior Tibial Nerve Stimulation (PTNS) is one of the treatment modalities available for the treatment of NOBS. Objective: To determine and compare the effects of PTNS treatment in patients with PD and NOBS symptoms and to maintain long-term results (1 and 3 months). Methods: Controlled, randomized, double-blind and compared with placebo clinical trial. The research was carried out with women with PD and symptoms of NOBS at the Hospital de Clínicas de Porto Alegre. For treatment with PTNS at 12 weeks, patients were divided into two groups: PTNS group and PTNS sham/placebo group. The evaluation of the pre- and post-treatment response was through a specific form, questionnaires to evaluate incontinence and quality of life (OVA-V8 and KHQ), and a voiding diary. After the end of the treatment, the results were followed up to evaluate the subjective improvement in 30 and 90 days. Results: The PTNS group presented a decreased nighttime urinary frequency, number of urgency and urinary incontinence episodes, number of incontinence protection, OAB-V8 and 7 domains of KHQ (p<0.001). Although the control group also showed improvement of the symptoms, the ENTP group presented a superior improvement at the end of the treatment in DM, OAB-V8 and most KHQ domains. PTNS was considered an effective treatment for OAB in 93.3%, while 33.3% of those treated with placebo was considered a responder (p=0.002). After 30 and 90 days, 53.3% and 33.31%, respectively, of the ENTP group reported that they maintained better SBHN symptoms. Conclusion: PTNS was an effective treatment for patients with PD and NOBS. Our hypothesis of clinical superiority of the ENTP group was confirmed and the subjective improvement was considered positive, even if partially at 30 and 90 days after the end of the treatment.!

Base teórica: Disfunções do trato urinário inferior são sintomas não motores comuns na Doença de Parkinson (DP) e incluem a Síndrome da Bexiga Hiperativa Neurogênica (SBHN), caracterizada pela urgência miccional, com ou sem urgeincontinência, acompanhada de aumento da frequência urinária e noctúria. A estimulação do nervo tibial posterior (ENTP) é uma das modalidades de tratamento disponíveis para o tratamento da SBHN. Objetivo: Determinar e comparar os efeitos do tratamento com ENTP em pacientes com DP e sintomas de SBHN e a manutenção dos resultados em 1 e 3 meses após o término do tratamento. Métodos: Ensaio-clínico, duplo-cego, randomizado, controlado e comparado com placebo. A pesquisa foi realizada com mulheres com DP e sintomas de SBHN no Hospital de Clínicas de Porto Alegre. Para o tratamento com ENTP domiciliar por 12 semanas as pacientes foram divididas em dois grupos: grupo ENTP e grupo ENTP sham/placebo. A avaliação da resposta pré e pós-tratamento foi realizada através de formulário específico, questionários de avaliação da incontinência urinária e qualidade de vida (OAB-V8 e KHQ) e de um diário miccional (DM) de 24 horas. Após, o fim do tratamento foi feito seguimento dos resultados para avaliação da melhora subjetiva em 30 e 90 dias. Resultados: O grupo ENTP apresentou uma diminuição da noctúria, número de episódios de urgência micciional e urge-incontinência, número de uso de proteções para incontinência, pontuação OAB-V8 e em sete domínios do KHQ (p <0,001). Embora, o grupo controle também tenha apresentado melhora dos sintomas, o grupo ENTP apresentou uma melhora superior no final do tratamento nas medidas do DM, OAB-V8 e na maioria dos domínios do KHQ. A ETNTP foi considerada um tratamento efetivo para SBHN em 93,3%, enquanto 33,3% dos tratados com placebo também melhoraram (p = 0,002). No seguimento de 30 e 90 dias, 53,3% e 33,31%, respectivamente, do grupo ENTP relataram que mantinham- se melhores dos sintomas da SBHN. Conclusão: a ENTP foi um tratamento efetivo para as pacientes com DP e SBHN. Nossa hipótese de superioridade clínica do grupo ENTP foi confirmada e a melhora subjetiva foi considerada positiva, mesmo que parcialmente em 30 e 90 dias após fim do tratamento. / Blackround: Lower urinary tract dysfunctions are common non-motor symptoms in Parkinson's disease (PD) and include Neurogenic Overactive Bladder Syndrome (NOBS), characterized by urinary urgency, with or without urge incontinence, accompanied by increased urinary frequency and nocturia . Posterior Tibial Nerve Stimulation (PTNS) is one of the treatment modalities available for the treatment of NOBS. Objective: To determine and compare the effects of PTNS treatment in patients with PD and NOBS symptoms and to maintain long-term results (1 and 3 months). Methods: Controlled, randomized, double-blind and compared with placebo clinical trial. The research was carried out with women with PD and symptoms of NOBS at the Hospital de Clínicas de Porto Alegre. For treatment with PTNS at 12 weeks, patients were divided into two groups: PTNS group and PTNS sham/placebo group. The evaluation of the pre- and post-treatment response was through a specific form, questionnaires to evaluate incontinence and quality of life (OVA-V8 and KHQ), and a voiding diary. After the end of the treatment, the results were followed up to evaluate the subjective improvement in 30 and 90 days. Results: The PTNS group presented a decreased nighttime urinary frequency, number of urgency and urinary incontinence episodes, number of incontinence protection, OAB-V8 and 7 domains of KHQ (p<0.001). Although the control group also showed improvement of the symptoms, the ENTP group presented a superior improvement at the end of the treatment in DM, OAB-V8 and most KHQ domains. PTNS was considered an effective treatment for OAB in 93.3%, while 33.3% of those treated with placebo was considered a responder (p=0.002). After 30 and 90 days, 53.3% and 33.31%, respectively, of the ENTP group reported that they maintained better SBHN symptoms. Conclusion: PTNS was an effective treatment for patients with PD and NOBS. Our hypothesis of clinical superiority of the ENTP group was confirmed and the subjective improvement was considered positive, even if partially at 30 and 90 days after the end of the treatment.!

Dans un monde où les résidents sont continuellement évalués par les médecins, ce projet de recherche explore la perception de résidents en médecine d'urgence suite à l'obtention d'une rétroaction multisources provenant de médecins enseignants, d'infirmiers avec qui ils ont travaillé et de patients qu'ils ont soignés. Dans une urgence d'un centre universitaire tertiaire, dix résidents ont pris part à un processus de rétroaction multisources. Trois mois après cette intervention, ils ont participé à des entrevues semi-structurées visant à explorer leur perception de ce processus de rétroaction. Une analyse qualitative a permis de constater la valeur que peut avoir cette procédure pour la formation des résidents. Étant donné que les médecins qui enseignent à l'urgence offrent des rétroactions portant majoritairement sur l'expertise médicale, la rétroaction multisources permet d'offrir de la rétroaction sur un plus grand nombre de compétences (gestion, communication, collaboration, professionnalisme). La majorité des résidents affirment avoir modifié certains comportements ou façons de faire après l'obtention de cette rétroaction. L'information provenant des infirmiers et des patients s’avère être crédible, pertinente, mais surtout, les résidents jugent utile d'obtenir cette information dans leur formation en médecine d'urgence. / In a world where residents are continuously assessed by physicians, this present study explored residents’ perceptions of multisource feedback provided by their teaching physicians, nurses with whom they have worked, and patients they have treated. In the emergency department of a tertiary-care university hospital, ten emergency medicine residents participated in a multisource feedback intervention. Three months later, they participated in semi-structured group and individual interviews on their perception of the intervention. The qualitative analysis of these interviews shows the evident potential of using multisource feedback in resident formation. While physicians focused primarily on medical expertise, nurses and patients addressed many others competencies (management, communication, collaboration, professionalism). Residents concluded that obtaining feedback from nurses and patients was acceptable and useful in their training. Residents received information they found helpful, and the great majority of them reported having modified certain behaviours after obtaining this feedback. Multisource feedback appeared as an acceptable, credible and useful option for the assessment of medical competencies other than medical expertise in emergency residents.