Le titre de la thèse renvoie aux deux enjeux principaux qu’elle se propose de traiter. Il s’agit tout d’abord d’approcher empiriquement le processus de socialisation urbaine, peu étudié en tant que tel, en l’abordant par le prisme de l’encadrement parental des pratiques urbaines des enfants. L’étude de ce rôle régulateur des parents permet notamment d’approcher la transmission plus ou moins consciente de compétences d’interaction et de mobilité, mais aussi de normes de jugement et de comportement. Le second enjeu de la thèse est la mise en lumière de la différenciation sociale et spatiale de ce processus, qui conduit à interroger par le biais de pratiques urbaines ordinaires la (re)production d’inégalités entre enfants ainsi que le rapport de leurs parents à l’altérité sociale, dans une perspective complémentaire des travaux disponibles sur la ségrégation résidentielle et scolaire. La première partie de la thèse en précise le cadre théorique et les choix méthodologiques opérés, en particulier l’enquête par entretiens (n=78) auprès de parents d’enfants âgés de 8 à 14 ans, la perspective comparée Paris-Milan et le choix de contextes de mixité sociale. La deuxième partie propose une approche compréhensive des mécanismes de la prise d’autonomie urbaine à partir d’une analyse de ses étapes ainsi que des évolutions perçues par les parents au regard de leur propre expérience enfantine. Enfin, la troisième partie s’attache à informer la différenciation de l’encadrement parental, interrogeant en particulier le rôle tenu dans celle-ci par les propriétés sociales des familles, le sexe des enfants et le contexte national et local. / This work considers the parental supervision of children’s daily urban practices as an original research object for the study of socialization processes in contemporary metropolises. The study of the regulatory role of parents aims to understand how interactional and mobility skills are transmitted, and how social and gendered inequalities arise through this process in urban childhoods. Complementing previous works on urban segregation and school choice, this research compares two socially mixed areas located in Milan (Italy) and Paris (France). The data includes 78 interviews carried out with 88 parents of children aged from 8 to 14 and ethnographic fieldwork. Theoretical and methodological issues are tackled in the first part of the work. The second part focuses on the different mechanisms and stages of the urban socialization process, in both a synchronic and diachronic perspective. The third part highlights the social, sexual and local differentiation of the way children’s urban practices are supervised and suggests the effects on children of these contrasts.

Cette thèse offre un éclairage sur l’articulation des catégories raciales et religieuses dans la construction de la différence. Elle porte sur le processus de « racialisation » de l’islam dans les sociétés occidentales, analysé à partir de l’expérience particulière des convertis à cette religion. En traversant les frontières religieuses, les convertis nous renseignent sur la nature de ces frontières, et permettent de déterminer si elles sont purement religieuses ou incarnent également une altérité de type racial. A cet égard, le cas des convertis dits « blancs » se révèle heuristique : en tant que membres de la société majoritaire ayant choisi une religion minoritaire, ils représentent un cas quasi-expérimental pour analyser les processus de catégorisation raciale en lien avec l’appartenance religieuse. En s’appuyant sur 82 entretiens biographiques avec des converti-e-s en France et aux Etats-Unis, des observations ethnographiques dans des associations de convertis à Paris et Chicago, et l’analyse de documents historiques et médiatiques, cette recherche compare les expériences passées et présentes des convertis français et américains pour répondre à la question suivante : quand et comment la conversion est-elle interprétée en termes de changement de statut racial, plutôt que comme un simple changement d’orientation religieuse ? En plus de démêler l’imbrication entre catégories raciales et religieuses, cette thèse met également en lumière les spécificités des contextes français et américain, en identifiant des différences dans le processus de conversion, le rapport aux assignations raciales, et les stratégies que les convertis mobilisent pour contrer leur objectification. / This research is about race and religion. While scholars typically understand them separately, I propose instead to explore occurrences in which they are conflated. Specifically, I track instances of racial reasoning that occur in relation to the religion of Islam in Western societies, by focusing on the specific experiences of Muslim converts. By crossing religious boundaries, converts shed light on the nature and content of such boundaries, and enable us to decide whether they are simply religious or also embody racial difference. The case of white converts is particularly interesting: because their conversion implies transitioning from one social status (majority) to another (minority), they offer a near-experimental case to investigate how racial categorization operates. Methodologically, I combine the meticulousness of qualitative methods with the bird’s eye view of comparatism. Using in-depth interviewing with 82 converts in France and the United States; ethnographic observations in convert associations in Paris and Chicago; and content analysis of media and historical documents, I compare the past and present experiences of French and American converts to answer the following: how and when is conversion to Islam interpreted in terms of changing one’s racial status rather than a mere change in religious orientation? In addition to shedding light on the complex interplay between race and religion, this research contributes to transatlantic comparative scholarship, by highlighting differences across the French and American contexts in the conversion process, the encounter with race and the strategies used by converts to reclaim control over their definition of self.

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments - for example, triggered by the BEPS project - give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system. / Series: WU International Taxation Research Paper Series

Nonmalignant respiratory diseases (NMRD), such as Chronic Obstructive Pulmonary Disease (COPD), are a leading cause of morbidity worldwide. Research has shown that patients with NMRD in the UK, Canada and the US have less access to palliative care services than patients with other respiratory diseases such as lung cancer. Discussing preferences for end-of-life care in NMRD can be difficult for patients, carers and health professionals, however it is essential to ensure that the patient’s wishes are met, particularly when resources are scarce. Despite similar nationalised health care systems in the UK and Canada, a recent report by the Economist Intelligence Unit ranked overall quality of end-of- life care in the UK first out of forty, while Canada was ranked ninth out of forty. Therefore, it was deemed useful to investigate how end-of-life for people with NMRD is discussed between health professionals and patients in the UK and Canada and to develop an instrument allowing health professionals to determine constraints and opportunities for facilitating such discussions in each country as comparing care between countries is helpful to determine the best solutions for individuals and families with complex needs. This study was guided by the Medical Research Council guidelines for developing and implementing complex interventions, and the research process followed the requirements for the development phase of these guidelines. First, two systematic reviews were carried out to establish the evidence base regarding of end-of-life discussions. The first focused on how end-of-life is discussed in NMRD, while the second focused exclusively on end-of-life discussions in a single NMRD (COPD) in the UK and Canada only. The findings of the systematic reviews pointed toward the need for further training of health professionals to iii discuss end-of-life with this patient group, as well as the lack indicators that this patient group is ready or willing to discuss end-of-life. Then, a Delphi study was conducted with specialist respiratory nurses in the UK to determine expert opinion on how health professionals know a patient with NMRD is ready to discuss end-of-life, and to establish the key considerations and topics in such discussions. This study was replicated in Canada with health professionals working with patients with NMRD. Each Delphi study resulted in a country specific tool to assist less experienced health professionals discuss end-of-life with this patient group. Finally, the findings of these Delphi studies were compared to determine what health professionals in each country could learn from each other, as well as specific considerations in each country, and areas for future research. The findings from the comparison process demonstrated that the emotional intelligence of health professionals, the patient education context and the recognition of cultural issues were all important factors when approaching end-of-life discussions. Findings from each phase of the intervention development process resulted in a theoretical model of how end-of-life is discussed in the UK and Canada. This model identifies constraints and opportunities for such discussions from a systems level perspective including: end-of-life policies, prognosis in non-malignant respiratory disease, time, clinical indicators, initiation responsibility, the educational role of health professionals, emotional intelligence, cultural competence and readiness versus willingness to discuss end-of-life. Recommendations are made from the findings of this study for research, clinical practice, education and policy. A detailed plan for the next stage of the development of the intervention is included.

À partir d’une enquête de terrain mêlant entretiens, observations, questionnaires et analyses de bases de données de brevets, cette thèse rend compte du parcours d’inventrices/inventeurs autonomes en France et au Québec. Ces projets d’invention s’inscrivent dans un moment de passage, de chevauchement, d’encastrement, de flou entre les étapes de la vie ou les domaines d’activités des individus. La première partie de la thèse s’attache à mettre en perspective la notion d’inventeur et le terrain de l’invention. Le processus d’invention fait ensuite l’objet d’une analyse en trois phases : engagement, formalisation et cheminement. Des aller-retour se produisent entre les différentes phases du processus, puisqu’une invention ne cesse de se jouer et de se rejouer au fil du temps. Ce travail est l'occasion d'insister sur les interactions entre les différentes sphères de l'existence et de montrer l'apport d'une analyse qui appréhende la sphère professionnelle en articulation avec la famille, les amis·es et les loisirs. Une troisième partie de la thèse mobilise l’analyse de réseaux à l’aide d’une méthodologie innovante, afin d’appréhender la dynamique d’accès aux ressources tout au long du processus d’invention. Cette thèse a pour ambition de comprendre la fabrique d’une invention dans un monde en recomposition, au carrefour de grandes transformations des sociétés modernes occidentales telles l’expansion des singularités, la démocratisation de l’innovation et la montée des incertitudes. / This PhD is based on a wide range of fieldwork, including in-depth interviews, observations, questionnaires and patent database analysis. It focuses on the experiences of autonomous inventors in France and in Quebec. Their inventive projects are characterized by notions of passage, overlap, embeddedness, and by a blur between life stages or areas of activity. The first part of the thesis defines the notion of « invention » and circumscribes the field of study. The invention process is then analyzed according to three phases that mark individual experiences: engagement, formalization and duration. The process forms a circle of inventive activities, with frequent loops back and forth between phases, as the inventive process continues to play and to replay itself out over time. This study offers an opportunity to emphasize the interactions between different spheres of life and to stress the importance of taking into account the interweaving of the professional sphere with the family, friendship and leisure. The third part mobilizes an innovative network analysis methodology, in order to capture the access to material and immaterial resources throughout the whole inventive process. This thesis aims to better understand the inventive process at the crossroads of major shifts in contemporary Western societies, such as the rise of singularities, the democratization of innovation and increased uncertainty.

The paper examines significance of institutional environment for agricultural production. It adds to the extensive research of agricultural production functions. First, it reviews relevant theory of institutional economics that explains how institutions contribute to productivity in general, especially if interpreted as economic freedom. Then, a model of agricultural production is presented, which explains aggregate agricultural production using various inputs, as well as variables representing institutional environment. Results concerning elasticities of material inputs (land, labor, capital) are consistent with previous research. The paper proves some significance of institutional variables. Finally, it suggests some directions for further research.

The interwar Czechoslovak agrarian reform was put in motion to improve national agriculture production by way of the redistribution of the estates. The second goal was to eliminate the unwanted influence of the foreign (German and Hungarian) landlords. This huge project was held from 1919 untill it was officialy ended in 1935, but the idea of the land reform was significant in Czechoslovakia for a much longer period (mostly after World War II. and during the restitution processes). The interwar landreform changed more than 29% of Czechoslovakia (more than 4 million hectares were confiscated). Approximately one half of this amount was assigned to the alienees, the second half remained in the hands of the former owners. Both of the main goals were accomplished by this huge transfer of property. The smallest homesteads were extended using the land from the largest estates and became more effective. The properties of the landlords were decreased in size by one half and their influence on the national economy was reduced. Despite some imperfections in the reform laws and how they were carried out, the main targets were accomplished and I assume this project was successful. Better outcomes could be reached only with different conditions, like a longer period of time. In a comparison of other similar reforms, the Czechoslovak land reform was the third largest (after Russian and Romanian).

The aim of this thesis is to evaluate the economic level of Czech farms. To achieve this goal, the standard output indicators will be analyzed according FADN methodology. The analysis will be done according to the main categories of the farms according to type of farming, economic size, legal status and relationship with the LFA. Another goal is to make international comparisons of Czech agriculture with a sample of the European Union countries again by analyzing data from the FADN EU. The main purpose of the international comparison is to highlight the strengths and weaknesses of the Czech agriculture affecting its competitiveness among the EU countries.

The subject of this thesis on "Analysis of the financial literacy of students in selected countries in the world" is a summary description of and a subsequent evaluation of financial literacy in the Czech Republic, the United States and Taiwan. The thesis particularly focuses on an assessment of the level of financial literacy of students in individual countries and on the evaluation of the data obtained from its own investigation. The last chapter is the overall comparison of the three states from the data obtained from own investigation and the data processed in the international study.

Plug-In electric vehicles (PEV) are in an early market phase in almost all markets. Still, the lack of public charging infrastructure is a barrier to PEV adoption. The assessment of future charging infrastructure needs is often based on key figures, mainly the ratio of PEV to public charging points. However, countries differ regarding their framework conditions, e.g. the availability of home charging, and the question of how much public charging infrastructure is needed cannot be answered equally for all countries. Yet, studies analyzing the framework conditions for the medium- to long-term demand for charging infrastructure are rare. Here, we review the existing literature and summarize the evidence for the importance of framework conditions on charging infrastructure needs. Furthermore, we illustrate the literature evidence by comparing the framework conditions for charging infrastructure in different countries based on a comprehensive dataset of framework parameters. We find public charging infrastructure as alternative to home charging is only needed in some densely populated areas. However, framework conditions vary largely among countries. Accordingly, findings from literature for specific countries can only be transferred to other countries to a limited extent.