Résultats de recherche

applying the arm s length principle. This study shows that the inaction of the administration in the face multinational companies with the collaboration of the administration to set in advance the parameters of their prices are the prices of transactions that related companies carry out between themselves. The setting of transfer pricing policy. Furthermore given the cross-border nature of the problem a coordinated solution either sometimes guided by a logic of tax optimization. Thus the arm s length principle serves as a tool for controlling

procédural. The right of establishment of companies had an unprecedented evolution within the domestic market filled by normative action of the Court of Justice in order to give Companies the legal instruments necessary their mobility. When we look closer to the jurisprudence of the European Court of Justice we can note changed companies legal conditions because the Court has disrupted the notion of establishment itself. Company becomes a subjective right to mobility. The connection of companies to the law of a country is necessary to

geography analyzes the actors' play in land governance in Cameroon in the light of the land uses for agro-industrial proportions in recent years following the policy economic policy focusing on the attractiveness of foreign direct direct investment adopted by the Cameroonian authorities in the perspective of development. This situation agribusinesses active in the country of land grabbing. In view of these grievances the purpose of this study nature paragons of virtue is not the right approach. This study is based on the fact that several categories

problems since the apparition of the neologism autofiction . The two texts focus on the crisis of the 1990 s linked to the collective memory. They evaluate the establishment s bases of Algerian identity from the independence postmodernisme. This work studies the place of autonarration in the Algerian Arabic literature throughout Baq . This study aims to introduce the concept of autonarration in the Arabic criticism field. Thus our independence within the dictatorial regime by confronting permanently memory to the official history. Keywords

remains the most complete harmonic expression of what exists between the significant fragment and the immeasurable devenir. Our research focuses on the conceptual potential of renewing the philosophical field of contemporary contemporary Islam thanks to the encounter with the philosophy of science and complexity. By undertaking a intend to analyze. The philosophy of science interferes as a way to re-humanize the religious rationality when it initiates particularly on the European soil and after the Arab social revolutions a new phase

assessed in posteriori at the end of the innovation process. Furthermore the construction of a real collective competition the capacity of adaptation to a constantly changing economic environment determines the future companies. The necessity of innovating and of mobilizing knowledge is a constant challenge for the continued behalf of the collaborators. This resistance is mainly due to a lack of trust towards the partners inside will most certainly require the services of an outside expert to accompany the collaborative project. Mots-Clés

Déjeuner 14H -14h30 Eunice Yaa Cudjoe The evolution of audit fees during the Covid-19 Pandemic and audit quality manager 15h -15h30 Marco Heimann Work-life balance and the audit profession 15h30 -16h Echanges et perspectives

Cultivating Global Citizens for the Future the higher education imperative in the Asia Pacific and Beyond .

à 20h Salle CH-314 18 rue Chevreul - 69007 Lyon The calculus of higher-level rules in modern dress Joint Tranchini Paolo PISTONE Université de Bologne Résumé The categorification of proof systems is a recurrent developing a new understanding of proof systems within the language of so-called higher-dimensional categories

Organizational Behaviour in the IMBA at iaelyon school of management with two alumni of the program Clarisse Allouard regions without seeing each other can we still manage the group can we qualify these groups as teams Ruud Hartmanns