Expertise et négociations fiscales à la Société des Nations (1923-1939)

À travers l'analyse du comité fiscal de la Société des Nations, cet article aborde la question de l'autonomie et de l'influence des organismes économiques multilatéraux instaurés après la Première Guerre mondiale. Il démontre ainsi comment ce comité abandonne progressivement son statut initial de négociations intergouvernementales pour se transformer en une réunion de praticiens fiscaux qui défendent des intérêts propres. Mais l'étude du cas suisse met également en évidence l'impact de plus en plus limité de ces discussions multilatérales sur les politiques nationales et les relations bilatérales. Dès le milieu des années 1920, les débats genevois ne font en effet plus contrepoids à la politique d'attraction fiscale de la Suisse. Expertise and fiscal negotiations at the League of Nations (1923-1939): This article considers the autonomy and the influence of multilateral economic organisations during the inter-war years through the study of the League of Nations' fiscal committee. It shows that this committee gradually discarded intergovernmental negotiations and became a tax practitioners' club that defended its own interest. But a look at the Swiss case also demonstrates that the impact of these multilateral discussions on national policies and bilateral relations quickly decreased. From the middle of the 1920s, the debates in Geneva no longer hampered the fiscal attractiveness of Switzerland as a tax haven.

Activités professionnelles et qualité de l'air des parcs de stationnement couvert : rapport d'expertise collective

[Table des matières] 1. Contexte, objet et modalités de traitement de la saisine. - 2. Préambule. - 3. Caractérisation des parcs de stationnement couverts et de leurs activités professionnelles en France (enquête Afsset). - 4. Observations de terrain et analyse d'activités professionnelles exercées dans les parcs de stationnement couverts (étude Anact). - 5. Evaluation des risques sanitaires. - 6. Recommandations. - Bibliographie. - Annexe 1 : Lettre de saisine. - Annexe 2 : Présentation des positions divergentes. - Annexe 3 : Synthèse des déclarations publiques d'intérêts des experts par rapport au champ de la saisine. - Annexe 4 : Réglementation et recommandations institutionnelles concernant la qualité de l'air dans les parcs de stationnement couverts, et l'hygiène et la sécurité des travailleurs. - Annexe 5 : Etude de coparly sur la mesure de polluants atmosphériques dans les parcs de stationnement - Informations générales. - Annexe 6 : Dépassement des valeurs cibles Afsset" limitant les risques pour la santé des travailleurs dans les parcs de stationnement (Coparly, 2009). - Annexe 7 : Enquête Asset - Méthode d'identification du code NAF le plus adapté. - Annexe 8 : Enquête Afsset - Questionnaire d'enquête. - Annexe 9 : Enquête Afsset - Villes d'implantation des parcs inclus dans l'étude. - Annexe 10 : Rapport de l'Anact : Activité professionnelle et qualité de l'air dans les parcs couverts de stationnement. - Annexe 11 : Résultats de mesures de la campagne du LCPP utilisés pour les scénarios d'exposition. - Annexe 12 : Résultats issus de l'enquête Afsset sur les activités professionnelles exercées dans les parcs de stationnement couverts. - Annexe 13 : Concentrations ubiquitaires dans différents "micro-environnements" (Afsset, 2007). - Annexe 14 : Facteurs d'abattement entre concentrations dans le local d'exploitation et dans le parc. - Annexe 15 : Limites des valeurs toxicologiques de référence (Afsset, 2007). - Annexe 16 : Exemples de solutions pour améliorer la qualité de l'air et réduire l'exposition des travailleurs.

Reproducibility and feasibility of a 22 joints ultrasound score in rheumatoid arthritis: a study among rheumatologists with diverse expertise in musculoskeletal ultrasound

Objective: To assess reproducibility and feasibility of amusculoskeletal ultrasound (US) score for rheumatoid arthritis amongrheumatologist with diverse expertise in US, working in private orhospital practice.Methods: The Swiss Sonography in Arthritis and Rheumatism(SONAR) group has developed a semi-quantitative score for RA usingOMERACT criteria for synovitis and erosion. The score was taught torheumatologists trained in US through two workshops. Subsequently,they were encouraged to practice in their office. For the study, we used6 US machines of different quality, each with a different patient.19 readers randomly selected among rheumatologists who haveattended both workshops, were asked to score anonymously at leastone patient. To assess whether some factors influence the score, weasked each reader to answer questionnaire describing his experiencewith US.Results: 19 rheumatologists have performed 29 scans, each patienthaving been evaluated by 4 to 6 readers. Median time for examcompletion was 20 minutes (range 15 to 60 mn). 53% ofrheumatologists work in private practice. Graph 1 show the global greyscale score for each patient. Weighted kappa was calculated for eachpair of reader using stata11. Almost all kappa of poor agreement wereobtained with a low quality device or by an assessor who havepreviously performed less than 5 scores himself.Conclusions: This is the first study to show an US score for RAfeasible by rheumatologists with diverse expertise in US both in privateand hospital practice. Reproducibility seemed to be influenced by thequality of device and previous experience with the score.

La réhabilitation psychosociale a l'aube du XXIème siècle: III: Méthode d'évaluation interdisciplinaire et bilan biopsycho-social

During the past 20 years, therapeutic and rehabilitative modalities in the field of psychosocial rehabilitation have been diversified in becoming more specific. We have the possibility to offer individualized rehabilitation programs as well as in the general field of socio-professional goals as in the clinical field according to the patients' needs and personal assets. The content of these programs associates various forms of specialized medical and paramedical services. The indications are established trough a careful assessment. The rehabilitation unit of the University Department of Psychiatry in Lausanne has developed a multidisciplinary assessment method based on the bio-psychosocial integrative model and the vulnerability-stress model in integrating the level of experience of Wood for the analysis of the psychosocial functioning. This results in a structured assessment program, which leads to a multidisciplinary comprehensive assessment (difficulties versus adaptative resources)

La réhabilitation psychosociale a l'aube du XXIème siècle: II: Modalités thérapeutiques ou réhabilitatives et dispositif institutionnel

The main goal of psychosocial rehabilitation is to compensate the vulnerability underlying psychiatric disorders through intermediate institutions when the persistence and recurrence of these disorders have led to social and professional exclusion. Intermediate institutions refer to services which allow transition between the state of dependence on the hospital to the state of relative autonomy in social community. Psychosocial rehabilitation is a comprehensive approach which link the type of interventions: treatment, rehabilitation and support integrated in multimodal and individualized programs. A study of the out-patients followed by the rehabilitation unit of the psychiatric department in Lausanne has shown that provision of services is divided into 60% for rehabilitation, 20% for treatment and 20% for support independently of the psychiatric disorders. The implementation of these programs necessitates institutional support from psychiatric hospital to outpatient clinics through different types of facilities in order to offer a medical and psychosocial device of rehabilitation into the community