The preparation of layered double hydroxides via co-precipitation of a divalent/trivalent metal solution against a base results in 1 mm LDH particles with a disorganized metal lattice. Research was performed to address these morphological issues using techniques such as Ostwald ripening and precipitation via aluminate. Another interesting issue in layered double hydroxide materials is the uptake and orientation of anions into the interlayer. Questions about iron cyanide interlayer anions have been posed. Fourier transform infared spectroscopy and powder x-ray diffraction have been used to investigate these topics. It was found that factors such as orientation, anion charge, and anion structure depended on the divalent/trivalent metal ratio of the hydroxide layer and reactivity time. The cyanide self-addition reaction is an important reaction of classical prebiotic chemistry. This reaction has been shown to give rise to amino acids, purines and pyrimidines. At cyanide concentrations similar to that expected on the early earth, hydrolysis to formamide rather than self-addition occurs. One theory to alleviate this side reaction is the use of minerals or clays that are thought to concentrate and catalyze prebiotics of interest. Layered double hydroxides have been studied as a catalyst for this reaction.

The topic of this thesis is the phenomenon of international double taxation. Collection of taxes is a manifestation of state sovereignty. Each state lays down its own rules determining which persons and economic facts will be subject to taxation. As a result a situation may occur that more states claim the right to impose a tax of comparable nature on the same fact and entity. Such situations ordinarily occur in connection with cross-border labour mobility, international investments, and in many other cases. Double taxation is a burden for taxpayers and represents a barrier to international movement of persons and capital. States may provide relief to taxpayers by unilateral measures. However, a more effective instrument for the avoidance of double taxation is international cooperation. The 20th century saw the development of international treaties on avoidance of double taxation, which have a privileged position in the tax law. These treaties not only serve as a relief to taxpayers, but are also the basis of comprehensive cooperation in tax collection. Therefore, this thesis focuses on double taxation treaties, which are currently the most effective tool for resolving a conflict of tax laws of different states. The thesis firstly deals with the treaties on avoidance of double taxation in general...

Double Chooz est une expérience dédiée à la mesure de l'angle de mélange θ₁₃ caractérisant le phénomène d’oscillation des neutrinos. Elle consiste en l’installation de deux détecteurs identiques respectivement installés à 400 m et 1050 m des deux réacteurs à eau pressurisée de la centrale nucléaire de Chooz dans les Ardennes. Les réacteurs nucléaires sont en effet à l’origine d’un flux intense d’antineutrinos électroniques (de l’ordre de 10²¹ ⊽ₑ/s pour un réacteur de 1GWe)qui peut être détecté par réaction bêta inverse dans le liquide scintillant des détecteurs : ⊽ₑ + p −> e⁺ + n. Le paramètre θ₁₃ peut ensuite être déterminé en cherchant une réduction du nombre d’antineutrinos et une distorsion du flux mesuré dans le détecteur lointain par rapport au détecteur proche. La première phase de l’expérience pour laquelle uniquement le détecteur lointain prend des données a débuté en avril 2011. En l’absence du détecteur proche dont l’installation sera terminée en 2014, une prédiction du flux d’antineutrinos non oscillé attendu dans le détecteur lointain est nécessaire à la prédiction de θ₁₃ . Dans ce manuscrit, nous présentons le travail de simulation réalisé en vue de prédire les taux de fission des deux cœurs de Chooz à l’origine des antineutrinos émis par les réacteurs. Pour cela des simulations de cœur complet des réacteurs ont été développées à l’aide du code de simulation MCNP Utility for Reactor Evolution (MURE). Les résultats de ces simulations ont permis de déterminer les taux de fission et les erreurs systématiques associées durant les périodes de prise de données et d’aboutir à la première indication d’un angle θ₁₃ non-nul en novembre 2011. / The Double Chooz experiment is designed to search for a non-vanishing mixing angle θ₁₃ characterizing the ability of neutrinos to oscillate. It consists in two identical detectors located respectively at 400 m and 1050 m of the two pressurized water reactors of the Chooz nuclear plant in the French Ardennes. Indeed, nuclear reactor are huge electron antineutrino emitters (about 10²¹ ⊽ₑ/s for a 1GWe reactor). In Double Chooz, antineutrino sare detected by the inverse beta decay process in the liquid scintillator of the detectors : ⊽ₑ + p −> e⁺ + n. The θ₁₃ parameter can be investigated searching for ⊽ₑ disappearance and ⊽ₑ energy distortion in the far detector with respect to the near detector. The first phase of the experiment during which only the far detector is taking data has started in April 2011. In absence of far detector whose installation will be completed in 2014, a prediction of the non-oscillated antineutrino flux and spectrum shape expected in the far detector is mandatory to measure θ₁₃ . In this manuscript, we present the simulation work performed to predict the fission rates of both Chooz cores responsible for the reactor antineutrino flux. In this view, a complete core model has been developed with the MCNP Utility for Reactor Evolution (MURE) simulation code. The results of these simulations were used to determine the fission rates and associated systematic errors since the beginning of data taking and led to the first indication for a non-zero θ₁₃ mixing angle in November 2011.

01 Double tax treaties aim to prevent double taxation. Double taxation of income is an undesirable phenomenon from the taxpayers' point of view. The most widespread way of preventing it is through bilateral agreements concluded between states under the OECD Model Agreement. In general, a prerequisite of taxation is either tax residency or the existence of a permanent establishment, which can take various forms. Double taxation treaties and the concept of a permanent establishment in which this master thesis is dedicated, have undergone a dynamic transformation over the past few years due to both Base Erosion and Profit Shifting reports (BEPS) and the Multilateral Instrument by OECD (MLI). This transformation is demonstrated in this thesis by comparing selected provisions of the OECD Model Agreement 2014 and 2017. This thesis addresses the current question of whether the current development of tax treaties is to avoid double taxation or avoid double non-taxation and artificial tax reduction. Double tax treaties, as practice shows, fulfill their traditional role. The first chapter deals with the system of national and international taxation in general. The second chapter deals with the issue of double taxation, methods of its avoidance and comparison of versions of the OECD Model Agreement 2014 and 2017. The...

La thèse focalise sur les processus de découverte musicale. Deux ordres de questions guident la thèse. Le premier porte sur le processus de découverte lui-même. Le second aborde les genres découverts, les règles gustatives et les modalités de l’ouverture des répertoires. En conclusion, l’origine sociale joue un rôle important dans les processus de découverte jusqu’à la fin du lycée tandis que l’accès aux études supérieures en infléchit l’effet. Les combinaisons des types de liens sociaux avec les différentes formes d’homophilie au sein des relations sont également décisives mais n’ont pas toujours les mêmes effets. L’usage des multiples dispositifs d’accès à la musique constituent des moyens privilégiés de découverte qui médiatisent les règles que les individus réinvestissent ensuite. Il semble enfin que l’ouverture des répertoires de goûts musicaux ne résulte pas d’une discussion sur les règles qui les fondent mais s’effectue la plupart du temps dans et par la pratique. / The thesis focuses on the processes of musical discovery. Two sets of questions guide the thesis. The first is about the discovery process itself. The second deals with the genres discovered, the taste rules and the modalities of the opening of repertoires. In conclusion, social origin plays an important role in the processes of discovery up to the end of high school, while the access to higher education modifies the effect. The combinations of the types of social ties with the different forms of homophilia within relationships are also decisive but do not always have the same effects. The use of multiple access devices to music is a privileged means of discovery that mediates the rules that individuals then reinvest. Finally, it seems that the opening of the repertoires of musical tastes is not the result of a discussion of the rules on which they are based, but is mostly done in and by practice.

Esta tese baseia-se no estudo da dinâmica e conformação de polímeros no estado sólido utilizando-se técnicas modernas de RMN. Para o estudo quantitativo da dinâmica molecular lenta dos grupos laterais em uma série de poli (alqui1 metacrilato)s que apresentam diferentes tamanhos para os seus grupos laterais foram utilizadas duas novas técnicas de exchange: centerband-only detection of exchange (CODEX) e pure exchange (PUREX). Rotações dos grupos ésteres de 180&#176 flip) acopladas a movimentos de pequenos ângulos em torno da cadeia principal (&#60 20&#176), que são associados a relaxação &#946 nestes polímeros, são observados distintamente. As porcentagens de grupos laterais que realizam os movimentos de flip foram obtidas com 3% de precisão. Esses valores decrescem com o tamanho do grupo lateral, indo de 34% (PMMA) até cerca de 10% (PcHMA) à temperatura ambiente. No PMAA nenhum movimento lento dos grupos laterais é detectado. A fração de grupos laterais que realizam o flip se mantém constante com o aumento da temperatura para o PMMA até próximo da sua transição vítrea (Tg), enquanto que para o PEMA, o PiBMA e o PcHMA essa fração aumenta continuamente até próximo da Tg (de 31% para 80% para o PEMA). Movimentos independentes de pequena amplitude (&#60 5&#176) que cooperam para a acomodação dos grupos laterais durante o flip das cadeias vizinhas também foram verificados. O monitoramento do sinal atribuído ao grupo CH2 através da técnica CODEX confirma os resultados obtidos para o movimento da cadeia principal. Além disso, observa-se em alguns poli(acri1atos &#945-substituídos) que o tamanho dos grupos laterais a também têm influência na fração dos grupos ésteres que sofrem reorientação a 25&#176C . Para o estudo da conformação de polímeros foram implementados experimentos Double Quantum, que determinam ângulos de torção entre pares 13C-13C na cadeia polimérica. Foram realizados experimentos para dois polímeros, poli(óxido etileno) - (POE) e poli(eti1eno teraftalato) - (PET), enriquecidos em 13C com e sem desacoplamento homonuclear (13C-13C) em um espectrômetro Variam Inova 400. / This work is based on the study of dynamics and conformation of solid-state polymers, using NMR modern techniques. For the quantitative study of slow sidegroup dynamics in a series of poly(alkyl methacrylate)s and other of poly(&#945-substituted acrylate)s with varying sidegroup sizes two new 13C exchange techniques were used: centerband-only detection of exchange (CODEX) and pure exchange (PUREX). Flips and small-angle motions of the ester groups associated with the p-relaxation are observed distinctly, and the fraction of slowly flipping groups has been measured with 3% precision. A decreasing in these values occurs growing the sidegroup size. In PMMA, 34% of sidegroups flip, while the fraction is c.a. 10% in PcHMA around room temperature. In PMAA, no slow sidegroup flips are detected. In PMMA, the flipping fraction is temperature-independent between 25&#176C and 96&#176C, while in PEMA, PiBMA, and PcHMA it increases continuously between room temperature and Tg (from 31 to 80% for PEMA). Backbone CH2 CODEX data confirm the results obtained for the main chain movements. Flip-independent small amplitude motions (&#60 5&#176) are also observed. Besides, it is noticed that in some poly(&#945 -substituted acrylate)s the a sidegroup size has influence in the fraction of slowly flipping ester groups at 25&#176C. For the study of polymers conformation Double Quantum NMR experiments were used, for torsion angles determination between 13C-13C pairs through the polymer chain. Experiments for two standards 13C labeled samples: poly(ethy1ene oxide) - (PEO) and poly(ethy1ene teraftalate) - (PET) were performed, with and without homonuclear decoupling (13C-13C), in a Varian Inova 400 spectrometer.

L’observation de la double désintégration bêta sans neutrinos (0ν2β) impliquerait la violation de la conservation du numéro leptonique, signe d’une nouvelle physique au-delà du Modèle Standard, et permettrait d’établir la nature de Majorana des neutrinos. Les bolomètres scintillants cryogéniques sont parmi les détecteurs les plus prometteurs pour rechercher ce processus nucléaire extrêmement rare dans des noyaux qui sont théoriquement entre les plus favorables.Des scintillateurs de ZnMoO₄ ayant une masse de ∼ 0.3 kg, ainsi que des cristaux de Zn¹⁰⁰ MoO₄ enrichi dans l’isotope ¹⁰⁰Mo, ont été produits pour la première fois en utilisant la technique de Czochralski à faible gradient thermique. Les propriétés optiques et de luminescence des cristaux produits ont été étudiées pour évaluer le progrès de la qualité de la croissance des cristaux. Des tests à basse température avec un scintillateur de 313 g de ZnMoO₄et deux scintillateurs de Zn¹⁰⁰ MoO₄ enrichis ont été réalisées en surface au Centre de Sciences Nucléaires et de Sciences de la Matière. On a aussi mené des mesures à faible fond radioactif avec trois cristaux de ZnMoO₄ naturels et deux détecteurs enrichis, installés dans le setup d’ EDELWEISS au Laboratoire Souterrain de Modane.Pour optimiser la collecte de la lumière dans des bolomètres scintillants cryogénique de ZnMoO₄, nous avons simulé par une méthode Monte Carlo la collecte des photons de scintillation dans un module de détection pour différentes géométries, en utilisant le logiciel GEANT4. La réponse à la désintégration 2ν2β de ¹⁰⁰Mo a été simulée pour des détecteurs enrichis de Zn¹⁰⁰ MoO₄ avec forme et masse différente, avec le but de comprendre la structure des spectres 2ν2β en fonctionne de la forme des cristaux. Nous avons simulé aussi la performance de 48 cristaux de Zn¹⁰⁰ MoO₄ ayant une taille de Ø60 × 40 mm et installés dans le cryostat d’EDELWEISS. La contribution au fond de la contamination radioactive interne des cristaux, l’activation cosmogénique et la contamination radioactive du setup ont été simulées.Tenant compte de la modeste résolution temporelle des bolomètres à basse température, nous avons également étudié la contribution au fond à l'énergie Q₂β déterminé par des coïncidences aléatoires de signaux, en particulier du à la décroissance 2ν2β, qui est l'une des sources de fond les plus dangereuses dans les bolomètres cryogéniques. Des méthodes pour le rejet d’événements coïncidant par hasard ont été développées et comparées. Nous avons également analysé la dépendance de l'efficacité de rejet à l’égard des performances du détecteur cryogénique. / Observation of neutrinoless double beta (0ν2β) decay would imply the violation of lepton number conservation and definitely new physics beyond the Standard Model, establishing the Majorana nature of neutrinos. Cryogenic scintillating bolometers look the most promising detectors to search for this extremely rare nuclear process in a few theoretically the most favorable nuclei.ZnMoO₄ scintillators with a mass of ∼ 0.3 kg, as well as Zn¹⁰⁰ MoO₄ crystals enriched in the isotope ¹⁰⁰Mo were produced for the first time by using the low-thermal-gradient Czochralski technique. The optical and luminescent properties of the produced crystals were studied to estimate the progress in crystal growth quality. The low-temperature tests with a 313 g ZnMoO₄ scintillator and two enriched Zn¹⁰⁰ MoO₄ were performed aboveground in the Centre de Sciences Nucléaires et de Sciences de la Matière. The low background measurements with a three ZnMoO₄ and two enriched detectors installed in the EDELWEISS set-up at the Laboratoire Souterrain de Modane were carried out.To optimize the light collection in ZnMoO₄ cryogenic scintillating bolometers, we have simulated the collection of scintillation photons in a detector module for different geometries by Monte Carlo method using the GEANT4 package. Response to the 2ν2β decay of ¹⁰⁰Mo was simulated for the enriched Zn¹⁰⁰ MoO₄ detectors of different shape and mass to understand the dependence of 2ν2β decay spectra on crystal shape. We have simulated 48 Zn¹⁰⁰ MoO₄ crystals with a size of Ø60 × 40 mm installed in the EDELWEISS cryostat. The contribution to background from the internal radioactive contamination of the crystals, cosmogenic activation and radioactive contamination of the set-up were simulated.Taking into account the poor time resolution of the low temperature bolometers, we also studied contribution to background at the Q₂β energy of random coincidences of signals, in particular of 2ν2β decay, which is one of the most valuable sources of background in cryogenic bolometers. Methods of the randomly coinciding events rejection were developed and compared. We have also analyzed dependence of the rejection efficiency on a cryogenic detector performance.

Dans ce travail, nous avons traité du genre « roman autobiographique » illustré par trois œuvres algériennes d'expression française: Jacinthe noire de Taos Amrouche, Le Fils du pauvre de Mouloud Feraoun et de L'amour la fantasia de Assia Djebar.Nouvellement défini par la poétique moderne, le roman autobiographique se démarque avanttout avec sa stratégie d'ambiguïté générique. Nous avons repéré cela systématiquement dans nos œuvres, notamment du point de vue structurel, il s'agit des éléments textuels qui fonctionnent comme des opérateurs génériques, tels que le paratexte, l'intertexte, mais aussi les mécanismes d'énonciations sur les axes référentiel et fictionnel.Partant du point de vue du contexte, ce sont d'autres ambiguïtés qui viennent alimenter la nature du genre que nous avons souhaité traiter sous le concept de dualité que le contexte social et individuelle fait apparaître. Ce concept nous l'avons par la suite décliné en concept du double qui affecte essentiellement la figure de l'auteur ainsi que ses personnages.Dépassées cette figure du double, c'est l'unité du Moi et de l'identité personnelle qui se trouvent remises en question. Avant de statuer sur différentes théories qui avaient tentées de mettreen œuvre des pistes de réception qui puissent valider herméneutiquement le genre dans ses divergentes acceptations.Mots clés : Roman autobiographique, fiction, réalité, ambiguïté, dualité, double, identité du Moi, amalgame, réception. / In this piece of work, we have discussed on the ‘autobiographical novel’ as a literary genre exemplified by three Algerian works written in French – namelyTaos Amrouche’s Jacinthe noire de, Mouloud Feraoun’s Le Fils du pauvre and Assia Djebar’s L'amour la fantasia.First and foremost, the autobiographical novel – recently defined by modern poetic – marks itself off from the other genres with its strategy of generic ambiguity. This has been systematically noticed in these works, especially from a structural point of view where text components play the part of generic operators such as paratext, intertext, but also enunciating mechanisms on fictional and referential axes.Starting from the contextual standpoint, other ambiguities nurture the nature of the genre we have wished to tackle through the concept of duality that is unveiled by the social and individual context. This very concept has then been developed into the concept of the double. It affects mostly the figure of the author as well as their characters.Moving beyond the figure of the double amounts to questioning the very unity of the Self and personal identity before rendering a final verdict on various theories that tried to implement reception that may hermeneutically validate the genre in all its diverging acceptations.Keywords: autobiographical novel, fiction, reality, ambiguity, duality, double, self identity, amalgam, reception.

My thesis is concentrated on double taxation issues in European Union countries. Target is to describe various systems of dividends taxation in different EU countries and compare them with system that Czech Republic uses, to evaluate how effectively are double taxation eliminated based on the double taxation treaties. Efficiency of double taxation avoidance is measured by calculation of value "overtaxation". In the theoretical part of the thesis are the term double taxation defined and the reasons of their source and methods of their elimination are mentioned. Practical part is dedicated to comparison how the different countries are handling with dividends taxation in their domestic legislation and furthermore the ways of dividends taxation in their double taxation treaties are explained. In the conclusion of the thesis are the topics for the practice given, and the actual tax system of Czech Republic development is described.

Cette étude explore la figure du compagnon imaginaire créé durant l'enfance dans son articulation à la métapsychologie du double psychique et à la clinique d’orientation psychanalytique. La revue de la littérature sur le thème des compagnons imaginaires permet de dégager un continuum du phénomène allant de l’objet transitionnel « virtuel » de l’enfant qui joue, à la manifestation d’une structuration pathologique où le compagnon imaginaire se confond avec le fantôme porteur de trauma transgénérationnel voire avec le persécuteur hallucinatoire. Le motif du double psychique, schème organisateur de la dynamique en jeu dans la création d'un compagnon imaginaire, forme le cœur de notre étude qui vise à mettre en lumière le processus de subjectivation lui-même tel qu’il s’exprime à travers la formation des doubles (compagnons imaginaires entre autres). Trois cas cliniques issus de ma pratique clinique de thérapies individuelles sont proposés pour présenter différentes modalités de travail autour des doubles psychiques dans le cadre analytique. Les deux observations de terrain faisant l’objet d’une étude quantitative (38 enfants au total) et statistique proviennent d'un protocole projectif inédit mis en place en collaboration avec le milieu scolaire. A travers ces cliniques diverses nous proposerons de penser le double comme un fantasme originaire, un organisateur psychique qui s’enracine dès l’expérience pré-natale dans la filière de la relation d’objet virtuelle et plus précisément de la relation d’objet placentaire. Le compagnon imaginaire se définit en dernier terme comme un médium malléable, intermédiaire et transitionnel support de créativité et d’élaboration psychique. / An imaginary companion is a frequently encountered childhood fantasy, but also sometimes in adolescent or even adults day dreams. Imaginary companions refer to real object or invisible characters attributed with human feelings by the subjet.In spite of the incidence of this psychical manifestation and the number of studies on this subjet there is still a large divergence between interpretations of the phenomenon. A first school of thought (Freud, Nagera, Bach, Benson and Pryor) consider that imaginary companions is very curent and play a specific positive role in the development of the child. At the opposite, more recents authors (Pirlot, Dewulf & Potencier, Pirlot & Lefrançois, Sirois) analyse this fantasy as a symptoma of psychic disorder relevant to dedicated trauma : the psychological effect of both mourning and secret on the intergeneration relation and child development. For them imaginary companion is a defense mechanism (a cleavage angainst depression and depersonalisation) indicative of psychotic psychopathology. Such companions allow children to master creatively a variety of narcissistic mortifications suffered in reality and to displace unacceptable affects. These studies leads me to make the hypothesis that such companions allow children to master creatively a variety of narcissistic mortifications suffered in reality and to displace unacceptable affects. As a projective test or a moldable medium the way a child create his imaginary companion is a personification of the ability of children to fantasize and, as a dream or a play, are a useful source of information about the inner difficulties, struggles, developmental stresses and conflicts.