L’Histoire de Florimont, écrit en 1188 par Aimon de Varennes, a connu un succès important au Moyen Âge. Ce poème a été mis en prose au quinzième siècle sous forme manuscrite dont il existe une version longue, B.N. f. fr. 12566, et une version courte, B.N. f. fr. 1490. En 1528 paraît une édition, également en prose, due aux soins de l'imprimeur Jehan Longis. D ’autres imprimeurs ont ensuite choisi de tirer leurs propres éditions de ce texte, le modifiant légèrement selon leur goût. Bien que la version en vers ait suscité l’intérêt de nombreux chercheurs à partir de la fin du XIXe siècle, notamment Alfons Hillca, qui a publié une édition du poème en 1932, la version en prose imprimée demeure relativement inconnue, et peu de chercheurs ont consacré leurs efforts à son étude. L’objet de cette thèse est de faire connaître la version imprimée de Florimont, établie selon les normes des éditeurs modernes des textes de la Renaissance et du Moyen Âge. Nous avons également tenu compte de la recherche connue sur ce texte, recherche aussi bien philologique que critique ; nous l'avons parfois acceptée, parfois remise en question, toujours dans la perspective de mieux faire comprendre ce récit. Voilà pourquoi nous avons étudié la façon dont le remanieur de l’imprimé parvient à retenir les éléments structuraux, les rapports féodaux entre les personnages, les éléments du bestiaire médiéval et le jeu onomastique qui ont tous contribué à la beauté du poème du XIIe siècle. Notre étude « génético-comparative » permettra de voir en quoi les versions en prose diffèrent de la version originale. Cette analyse s’est avérée compliquée, car les remanieurs des versions en prose ont tous pris le poème comme point de départ. Il existe donc plusieurs genèses à suivre en parallèle. L’étude des rapports féodaux éclaire celle de l’influence du bestiaire médiéval parce que le comportement des personnages relève des deux domaines. Quant au jeu onomastique, nous avons repéré tous les renseignements possible afin de démontrer comment le remanieur de Florimont (1528) retient les éléments de cet outil créateur, déjà en place dans le poème d’Aimon de Varennes. Enfin, nous espérons que notre recherche suscitera un nouvel intérêt pour ce texte, qui mènera encore plus loin que les marges de cette thèse. / Québec Université Laval, Bibliothèque 2017

Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in a theoretical model that in a deal one country does not trump the other, but that the deal must be mutually beneficial. In the case of an asymmetric DTA, this requires compensation from the capital exporting country to the capital importing country. We provide empirical evidence that such compensation is indeed paid, for instance in the form of bilateral official development assistance, which increases on average by six million US$ in the year of the signature of a DTA. / Series: Department of Economics Working Paper Series

The number of investor-state arbitration disputes has been on the rise since the mid 1990s. Their determinants are still not fully understood. This study empirically examines the effects of economic crises on investor-state arbitration claims, based on international investment agreements (IIAs). We use a unique dataset containing 961 investor-state arbitration claims covering 132 host (defendant) and 75 home (claimant) countries over the 1986-2017 period. We find that episodes of economic crises are positively and significantly associated with the number of investor-state arbitration cases and we uncover evidence that the type of economic crisis matters. In addition, the positive impact of economic crises on arbitration cases is inversely related to the rule of law in a host country. These results are consistent with the view that governments are prioritizing policy actions aiming at mitigating the negative impact of economic crises over compliance with their obligations in IIAs. From a policy perspective, our results suggest that besides strengthening the rule of law domestically, the IIA system should be reformed with a focus on avoiding a vicious circle, thus shortening the recovery period after economic crises. / Series: Department of Economics Working Paper Series

Nrf2 project: The protein nuclear factor erythroid 2-related factor 2 (Nrf2) is a transcription factor that provides protection against oxidative stress and the dysfunction of this pathway has been suggested to be implicated in many neurodegenerative diseases. The aim of this thesis was to identify novel Nrf2 activators that disrupt the protein-protein interaction between Nrf2 and Keap1 and thereby induce increased expression of antioxidant enzymes and protective genes. The crystal structure of the Keap1-Nrf2 interface was used to perform a virtual screen and compounds from the screen were assayed using a cellular nuclear complementation assay that measures the nuclear translocation of Nrf2 from the cytosol. Although two novel compounds were found to increase the Nrf2 nuclear translocation, they had low activity and further characterisation did not provide sufficient evidence of a Nrf2-Keap1 robust interaction. iGluRs project: AMPA and kainate receptors are ionotropic glutamate receptors (iGluRs) that are important for excitatory transmission and synaptic plasticity and are linked to several neurological disorders such as epilepsy, schizophrenia and autism. This project aimed to find novel allosteric modulators binding in the ligand-binding domain (LBD) of the GluA2 and GluK1 and GluK2 subtypes of AMPA and kainate receptors, respectively, using protein purification and X-ray crystallography methodologies. Fragment screening for GluA2 identified eight novel fragments, five of which were located at the dimer interface and three located in a novel site near the glycine-threonine dipeptide linker. As regards kainate receptors, structural information on the Gluk1 and GluK2 LBD was obtained, both proteins were soaked with in-house fragments with one compound displaying 20% occupancy in the GluK2 dimer interface. These data form the basis of future studies in the search for novel drugs for the treatment of epilepsy and schizophrenia.

Based on a thorough analysis of theoretical arguments, this meta-analysis does not find a genuine empirical effect of Bilateral Investment Treaties on Foreign Direct Investment after correcting for publication selection bias. / Series: Department of Economics Working Paper Series

This paper provides a comprehensive assessment of the evolution of EU member states' power, the EU's capability to act (efficiency), and the proportionality of the voting system in the Council of Ministers from the treaties of Rome in 1958 till the Treaty of Lisbon in 2009 and beyond, using a wide range of alternative power indices. Moreover, it considers explicitly the relevance of additional legal provisions (such as the 'Luxembourg Compromise', the 'Demographic Clause', and the 'Ioannina Compromise') and the implications of novel, more recently introduced voting rules such as reverse qualified majority voting. (authors' abstract) / Series: Department of Economics Working Paper Series

Les antibiotiques, notamment la chlorotétracycline (CTC), sont souvent utilisés dans la production animale à titre prophylactique et comme promoteurs de croissance. Cependant, les effets de la CTC sur la minéralisation de l'azote (N), plus particulièrement sur la production de nitrate (NO3), dans les sols agricoles amendés avec des composts de fumiers de ferme sont encore mal connus. En agriculture, la nitrification (i.e., production de nitrate) est un indicateur de l'état de la fertilité des sols agricoles. En général, les travaux portant sur les effets des antibiotiques sur les microorganismes du sol sont rares et parfois contradictoires. L'objectif de la présente étude était d'évaluer la minéralisation de N organique, plus particulièrement la production de NO3-N, dans deux sols agricoles de texture contrastante, un sol limono-argileux et un sol sableux, amendés avec deux composts à base de fumiers de bovins en présence et en l'absence de CTC. Les deux composts de fumiers de bovins contenaient de la paille (CP) ou des copeaux de bois (CB). La minéralisation de N a été évaluée en laboratoire durant une incubation aérobie de 160 jours, sous des conditions de température et d'humidité. Des échantillons de sols seuls ou mélangés avec trois doses de chaque compost sur une base de N total (0, 15,4 et 30,9 g CP/kg de sol ou 0, 12,5 et 25,0 g CB/kg de sol). Les doses de CTC étaient 0, 0,45 et 2,24 mg CTC/kg de substrat. Les traitements ont été répétés trois fois. L'essai d'incubation des sols en aérobie a montré que l'ajout des deux composts de fumiers de bovins (CB et CP) aux deux sols (limono-argileux et sableux) a engendré une augmentation des quantités de NO3-N en fonction du temps d'incubation. La production de NO3-N dans le substrat a été significativement affectée par le type de sol, le sol limono-argileux ayant produit une quantité de NO3-N plus élevée que le sol sableux. En termes de quantités nettes de NO3-N produites, c'est le compost pailleux (CP) qui a généré de quantités nettes de NO3-N les plus élevées durant les périodes d'incubation. Dans les conditions expérimentales utilisées et selon les résultats obtenus, il ressort que la minéralisation du N organique a été peu ou pas affectée par la présence de CTC dans les 11 substrats. D'une part, l'absence d'une période de latence et de ralentissement brutal de la nitrification et d'autre part, l'augmentation de la production de NO3-N avec le temps d'incubation dans l'ensemble des échantillons indiquent que les micro-organismes associés aux processus de minéralisation du N organique ont été peu ou pas affectés par les concentrations de CTC fraîchement ajoutées aux substrats. D'une manière générale, les résultats indiquent que la présence de CTC aurait tendance à abaisser légèrement les quantités de NO3-N produites dans l'ensemble des échantillons.

The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements "result in a substantial erosion of the taxable bases of the countries concerned" and "have an overall negative impact on competition, efficiency, transparency and fairness." The relevant action allowing for neutralising the effects of hybrid mismatch arrangements is therefore needed and justified. To achieve that purpose, the OECD developed different anti-hybrid rules under BEPS Action 2. In that regard, however, one may ask whether addressing tax arbitrage via hybrid mismatches as proposed by the OECD is of interest and relevance for developing countries. This paper aims to map that unexplored research area by means of a comparative analysis in four developing countries - Uruguay, Colombia, Brazil, and South Africa. / Series: WU International Taxation Research Paper Series

The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in a global panel and find that a tax information exchange agreement (TIEA) or a double tax treaty with information exchange (DTT) is more likely when the capital importer is compensated through official development assistence (ODA). We finally demonstrate how the foreign account tax compliance act (FATCA) and similar international initiatives bias the bargaining outcome in favour of capital exporting countries. (authors' abstract) / Series: WU International Taxation Research Paper Series

The overall aim of this article is to analyse the taxpayers' rights in relation to the emerging standard of transparency with specific reference to Brazil, Colombia, South Africa and Uruguay. Exchange of information between tax authorities is increasing rapidly all around the world. This global development is largely the result of the introduction of the standard of transparency by the Organization for Economic Cooperation and Development ("OECD") with the political mandate of the G20 and more recently, in 2013, the introduction of the global standard of automatic exchange of information. Governments have agreed that exchange of information is necessary to prevent tax evasion and to tackle tax avoidance including aggressive tax planning. All surveyed countries have accepted the standard of transparency including the standard of automatic exchange of information. Furthermore, it is evident that the development of such standards appears to have taken place in a coordinated manner, led mainly by international organizations comprising governmental officials. This article has first provided a comparative overview of the rules that Brazil, Colombia, South Africa and Uruguay have introduced to protect the taxpayers' rights in the exchange of information process being the right to access to public information, the right to confidentiality, the right to privacy, and the procedural rights (right to be informed, the right to be notified and right to object and appeal). Thereafter, this article has assessed whether the rules introduced by the surveyed countries to protect these rights are consistent with the fundamental taxpayers' rights that belong to the rule of law of these countries and with the principles of good governance and fiscal transparency. The main conclusion is that the countries have introduced to some extent similar rules to protect the right to confidentiality, right to privacy and the procedural rights in the exchange of information. However, some differences may be found in the detail level of protection of confidentiality in South Africa and in respect of the procedural rights in Uruguay. One of the drawbacks of these rules is that the rules introduced by the surveyed countries do not ensure that the protection of the right to confidentiality and the right to privacy is effectively guaranteed. The results of the analysis show that these rules do not protect the taxpayer in case of breach of confidentiality or misuse of the information exchanged. This article argues that the differences among rules and the lack of protection for taxpayer information may hinder the effective protection of the taxpayer and the tax administration should guarantee the protection of the taxpayer rights as part of the rule of law. Therefore, this article provides in Section 4 three recommendations addressing the right to confidentiality, the right to privacy and the taxpayers' procedural rights. These recommendations may be extended (as best practices) to other developing countries on a similar economic and legal scale. However, further research will be needed to see whether the conclusions of this article are also applicable to (other) developing countries. / Series: WU International Taxation Research Paper Series