Les contrats et les droits fondamentaux : perspective franco-québécoise

Réalisé en cotutelle

La spiritualité dans le cinéma transnational. Une théologie pour le 21e siècle autour des philosophies du cinéma de Gilles Deleuze et de Stanley Cavell

Cette recherche part d’un double intérêt. Pour la spiritualité, dont on entend beaucoup parler dans un 21e siècle inquiet et en quête de nouveaux repères. Et pour le cinéma, ou 7e art, phénomène culturel phare des temps modernes, qui reflète abondamment les problématiques et questionnements du monde. À une époque où on observe une tendance à l’homogénéisation culturelle, résultat de la mondialisation économique, cette thèse traite du « cinéma transnational ». Elles aussi, les œuvres de ce cinéma traversent l’espace planétaire, mais tout en conservant un solide ancrage local et une singularité artistique. Ce sont en bonne partie les films que l’on retrouve dans les festivals internationaux, tels Cannes, Venise et Berlin. Le cinéma traduisant toutes les interrogations possibles du présent, plusieurs films apparaissent donc porteurs d’un questionnement à portée spirituelle. Et ce, avec des moyens non discursifs, propres à l’art cinématographique. Ils invitent aussi à la rencontre de l’autre. L’objectif de la thèse consiste à décrire comment, par l’analyse d’une douzaine de films transnationaux, on peut dégager de nouveaux concepts sur la façon avec laquelle se vit la spiritualité à notre époque, en relation avec l’autre, et pourquoi cette spiritualité s’accompagne nécessairement de considérations éthiques. Pour accomplir cette tâche, la thèse s’appuie sur les travaux de deux philosophes, Gilles Deleuze (France) et Stanley Cavell (États-Unis), qui ont marqué les études cinématographiques au cours des dernières décennies, par des approches jugées complémentaires pour cette recherche. Le premier a développé sa pensée à partir de ce qui distingue le cinéma des autres arts, et le second, à partir de l’importance du cinéma pour les spectateurs et les spectatrices. Enfin, la thèse se veut une théologie, ou pensée théologico-philosophique, indépendante d’une tradition religieuse et au diapason des réalités du 21e siècle.

Réception de l’Histoire des colonies grecques dans la littérature coloniale des XVIIe-XVIIIe siècles

L’objectif de ce travail était d’apporter une réflexion sur les influences du colonialisme européen aux XVII-XVIIIe siècles. Ayant déjà rédigé mon mémoire de fin de maîtrise sur la Corinthe archaïque et ses colonies, j’ai souhaité approfondir la question, en choisissant de situer la problématique dans un contexte historiographique plus large, dans le temps comme dans l’espace. Plusieurs auteurs se sont intéressés aux réceptions de l’Antiquité à des périodes spécifiques (Grell et Alexandre le Grand en France, Richard et les influences antiques de la Révolution américaine,…). Cependant, aucune analyse sur le long terme n’avait encore été fournie, pas davantage qu’une réflexion de fonds sur la place de l’Antiquité dans la manière de penser les colonies en Europe moderne. Cet état de fait, de même que la relative rareté des sources modernes traitant des colonies grecques, m’ont obligé à élargir au maximum le champ de recherche, en y incluant des auteurs qui, s’ils ne se préoccupèrent pas de colonisation, recoururent néanmoins au précédent grec pour illustrer des problématiques de leur temps. Toutefois, il est possible de constater à quel point les répertoires historiographiques concernant la Grèce antique et ses colonisations se sont développés dans le courant de ces deux siècles qui virent l’apogée et la chute des premiers empires coloniaux européens en Amérique du nord. Si la comparaison à l’Histoire grecque ne relevait souvent que du Topos et de la propagande (comme dans le cas de la comparaison du Grand Condé ou de Louis XIV à Alexandre le Grand), son utilisation dans le cadre de controverses à plus large échelle outrepassait aussi le seul lieu commun pour s’inscrire dans un discours rhétorique plus approfondi. Le choix de la colonisation grecque comme modèle de comparaison s’imposait d’autant plus logiquement que les divers auteurs, depuis les premiers colons jusqu’aux pères fondateurs américains, insistaient sur les mérites économiques des colonies européennes. D’autres régimes, comme l’empire espagnol au XVIe siècle ou l’empire britannique au XIXe siècle, ont davantage recouru à une terminologie d’inspiration romaine. En effet, leur politique se fondait plus sur l’idée d’une extension impérialiste de l’État que sur une vision commerciale du colonialisme. L’article de Krishan Kumar demeure l’un des plus importants sur la question. La réception de l’Histoire des colonies grecques aux Temps modernes fut avant tout le fruit d’une tentative de définition du colonialisme comme phénomène global, et d’une volonté de situer les nations européennes dans un contexte remontant aux origines de l’Occident. À l’heure où l’Europe amorçait sa domination sur la totalité de la planète, et où la course à la colonisation s’accélérait, la majorité des auteurs s’abritaient derrière l’image de thalassocraties antiques qui, si elles ne dénotaient pas un pouvoir politique centralisé, n’en contribuèrent pas moins à imposer la culture fondatrice de la pensée occidentale à tout le bassin méditerranéen. Quant aux guerres qui poussèrent les puissances antiques les unes contre les autres, elles ne faisaient qu’augurer des conflits à large échelle que furent les guerres franco-britanniques du XVIIIe siècle.

Pourquoi et comment désarmer? Le discours public de la SFIO et du Labour sur le désarmement (1925-1932) : étude d'histoire comparée

Pour les partis politiques attachés à des idéaux pacifiques et internationalistes, comme les partis socialistes, la période de préparation à la Conférence mondiale du désarmement, soit entre 1925 et 1932, put paraître pleine de possibilités pour la réduction des armements nationaux. Bien que ces partis aient partagé un lien transnational, par leur adhésion à l’Internationale ouvrière socialiste, ils étaient avant tout des organisations évoluant dans des cadres nationaux différents. Ainsi, les positions qu’ils mirent de l’avant afin de convaincre leur électorat respectif ne purent être totalement semblables. Dans ce mémoire, le discours public, ainsi que les arguments le sous-tendant, de la SFIO et du Labour concernant le désarmement entre le 12 décembre 1925 et le 3 février 1932 est décrit, analysé et comparé. Les raisons du désarmement, les appréciations des développements sur la question autant dans le contexte de la SDN que dans les autres réunions internationales ainsi qu’au niveau strictement national pour les deux partis sont l’objet de cette étude. Il apparaît que la SFIO et le Labour ont présenté des arguments similaires afin de justifier le désarmement. De plus, bien qu’ils aient tous deux appuyé un potentiel rôle d’arbitrage pour la SDN, alors que les socialistes ont insisté sur leur rôle de lobbyistes, les travaillistes tablèrent plutôt sur les responsabilités des chefs d’État et des « grands hommes » dans le processus, tout particulièrement lorsque leur parti fut au pouvoir. Les travaillistes démontrèrent également une ouverture pour toute avancée du désarmement, même minime, alors que les socialistes préférèrent manifestement les ententes globales. Finalement, des approches nationales aux implications différentes furent promues : l’organisation de la nation en temps de guerre en France et la promotion d’un esprit de paix en Grande-Bretagne.

Ação pública na formação e transformação do destino turístico de Porto de Galinhas: um estudo dos referenciais no período de 1970 a 2010

The central interest of this thesis is to comprehend how the public action impels the formation and transformation of the tourist destinies. The research was based on the premise that the public actions are the result of the mediation process of state and non-state actors considered important in a section, which interact aiming for prevailing their interests and world visions above the others. The case of Porto de Galinhas beach, in Pernambuco, locus of the investigation of this thesis, allowed the analysis of a multiplicity of actors on the formation and implementation of local actions toward the development of the tourism between the years 1970 and 2010, as well as permitted the comprehension of the construction of the referential on the interventions made. This thesis, of a qualitative nature, has as theoretical support the cognitive approach of analysis of the public policies developed in France, and it has as main exponents the authors Bruno Jobert and Pierre Muller. This choice was made by the emphasis on the cognitive and normative factors of the politics, which aspects are not very explored in the studies of public policies in Brazil. As the source of the data collection, documental, bibliographic and field researches were utilized to the (re)constitution of the formation and transformation in the site concerned. The analysis techniques applied were the content and the documental analysis. To trace the public action referential, it started by the characterization of the touristic section frontiers and the creation of images by the main international body: the World Tourism Organization, of which analysis of the minutes of the meetings underscored guidelines to the member countries, including Brazil, which compounds the global-sectorial reference of the section. As from the analysis of the evolution of the tourism in the country, was identified that public policies in Brazil passed by transformations in their organization over the years, indicating changes in the referential that guided the interventions. These guidelines and transformations were identified in the construction of the tourist destination of Porto de Galinhas, of which data was systematized and presented in four historical periods, in which were discussed the values, the standard, the algorithms, the images and the important mediators. It has been revealed that the State worked in different roles in the decades analyzed in local tourism. From the 1990s, however, new actors were inserted in the formulation and implementation of policies developed, especially for local hotelkeepers. These, through their association, establishes a leadership relation in the local touristic section, thereby, they could set their hegemony and spread their own interest. The leadership acquired by a group of actors, in the case of Porto de Galinhas, does not mean that trade within the industry were neutralized, but that there is a cognitive framework that confronts the actors involved. In spite of the advances achieved by the work of the mediators in the last decades, that resulted in an amplification and diversification of the activity in the area, as well as the consolidation at the beach, as a tourist destiny of national standout, the position of the place is instable, concerned to the competitiveness, once that there is an situation of social and environmental unsustainability

Italian Ragweed Pollen Inventory

This study provides the first spatially detailed and complete inventory of Ambrosia pollen sources in Italy – the third largest centre of ragweed in Europe. The inventory relies on a well tested top-down approach that combines local knowledge, detailed land cover, pollen observations and a digital elevation model that assumes permanent ragweed populations mainly grow below 745m. The pollen data were obtained from 92 volumetric pollen traps located throughout Italy during 2004-2013. Land cover is derived from Corine Land cover information with 100m resolution. The digital elevation model is based on the NASA shuttle radar mission with 90m resolution. The inventory is produced using a combination of ArcGIS and Python for automation and validated using cross-correlation and has a final resolution of 5km x 5km. The method includes a harmonization of the inventory with other European inventories for the Pannonian Plain, France and Austria in order to provide a coherent picture of all major ragweed sources. The results show that the mean annual pollen index varies from 0 in South Italy to 6779 in the Po Valley. The results also show that very large pollen indexes are observed in the Milan region, but this region has smaller amounts of ragweed habitats compared to other parts of the Po Valley and known ragweed areas in France and the Pannonian Plain. A significant decrease in Ambrosia pollen concentrations was recorded in 2013 by pollen monitoring stations located in the Po Valley, particularly in the Northwest of Milan. This was the same year as the appearance of the Ophraella communa leaf beetle in Northern Italy. These results suggest that ragweed habitats near to the Milan region have very high densities of Ambrosia plants compared to other known ragweed habitats in Europe. The Milan region therefore appears to contain habitats with the largest ragweed infestation in Europe, but a smaller amount of habitats is a likely cause the pollen index to be lower compared to central parts of the Pannonian Plain. A low number of densely packed habitats may have increased the impact of the Ophraella beetle and might account for the documented decrease in airborne Ambrosia pollen levels, an event that cannot be explained by meteorology alone. Further investigations that model atmospheric pollen before and after the appearance of the beetle in this part of Northern Italy are needed to assess the influence of the beetle on airborne Ambrosia pollen concentrations. Future work will focus on short distance transport episodes for stations located in the Po Valley, and long distance transport events for stations in Central Italy that exhibit peaks in daily airborne Ambrosia pollen levels.

Coproducing flood risk management through citizen involvement: insights from cross-country comparison in Europe

Across Europe, citizens are increasingly expected to participate in the implementation of flood risk management (FRM), by engaging in voluntary-based activities to enhance preparedness, implementing property-level measures, and so forth. Although citizen participation in FRM decision making is widely addressed in academic literature, citizens’ involvement in the delivery of FRM measures is comparatively understudied. Drawing from public administration literature, we adopted the notion of “coproduction” as an analytical framework for studying the interaction between citizens and public authorities, from the decision-making process through to the implementation of FRM in practice. We considered to what extent coproduction is evident in selected European Union (EU) member states, drawing from research conducted within the EU project STAR-FLOOD (Strengthening and Redesigning European Flood Risk Practices towards Appropriate and Resilient Flood Risk Governance Arrangements). On the basis of a cross-country comparison between Flanders (Belgium), England (United Kingdom), France, the Netherlands, and Poland, we have highlighted the varied forms of coproduction and reflected on how these have been established within divergent settings. Coproduction is most prominent in discourse and practice in England and is emergent in France and Flanders. By contrast, FRM in the Netherlands and Poland remains almost exclusively reliant on governmental protection measures and thereby consultation-based forms of coproduction. Analysis revealed how these actions are motivated by different underlying rationales, which in turn shape the type of approaches and degree of institutionalization of coproduction. In the Netherlands, coproduction is primarily encouraged to increase societal resilience, whereas public authorities in the other countries also use it to improve cost-efficiency and redistribute responsibilities to its beneficiaries.

Les petites pêches côtières et estuariennes Françaises du sud du golfe de Gascogne. Typologie des flottilles et approche socio-économique et commerciale

The European contract PECOSUDE (Small inshore fisheries of the south of Europe) accepted in 2000 for 2 years concerns French, Spanish and Portuguese partners. The aim is to assess the inshore and estuarine fisheries from Loire estuary to Portugal. Three levels of study are considered : fisheries (data 1999), socioeconomy and marketing (data 1999 or 2000). Exploitation in the 12 miles area for France and on continental shelf for northern Spain and Portugal (within 1000 m depth), as well as the fishing period lower than 96 hours was determined as the definition of this fishery for the study. Socioeconomic analyses are made only on boats smaller than 15 m. The fisheries part analyses the activity of the fishing vessels taking into account gears used, landed species, areas and fishing seasons. Within the 39 harbours of the south Bay of Biscay 1 799 coastal or estuarine vessels with 3 580 fishermen are located. Statics gears are predominant, and more than half of the vessels are polyvalent (using several gears). In 1999, landings were 20 6441 weight for 84 M¿ value. The fishing activity of these boats was also analysed by typology of the fleet, based on fishing gears and/or species landed. These characterisations allowed the application of stratified sampling for the implementation of socioeconomic investigations. The analysis of the information received from the fishermen allow to describe the production factors, to estimate their costs, as well as the turnover, the richness creation and the efficiency of the production means. The capital value of the south Bay of Biscay " ship " is established about 94 k¿, the average turnover amount to 83 k¿ and the average rate of added value to 70%. Products commercialisation vary from component to component, the importance of the sells in auction places depends on the landed species. Some valuable species are directly sold to particular

1964: Première mise en scène d’Ubu roi en Catalogne : La proposition scénique de Pilar Aymerich

La obra de teatro de Alfred Jarry Ubu roi se ha convertido hoy en día en una obra de repertorio en Francia y en el mundo entero. En Cataluña, Ubu roi es representada por primera vez en 1964, a puerta cerrada, en el marco de la Escola d’art dramàtic Adrià Gual. El presente estudio abordará dicha experiencia, una puesta en escena a día de hoy desco-nocida y a la que pretendemos rendir homenaje en tanto que primer espec-táculo en torno a Ubu roi en tierras catalanas.

Princípios e fundamentos da pedagogia da alternância: alguns desdobramentos atuais

The Pedagogy of Alternation (PA) is a differentiated teaching methodology, originally created to meet the needs that involve the population of the field. Through its educational procedures, distinct from the traditional education, demand, with autonomy, to form children and young people through the articulation of time and space, and involve the family and community in the educational process and in local development. Having been established as an alternative that generated positive results, the PA has expanded the world and today, with the formation of various movements, is present on five continents. In Brazil, there are two active movements using the PA, the Italian, which afforded the EFAs and the French, responsible for implantation the CFRs. Is in this context, the present research is inserted, which the following objective: to analyse the origins, principles and theoretical-methodological foundations of Pedagogy of Alternation and its implantation in Brazil, as well as some of its current unfolding. With this, it takes into consideration, besides the Brazilian movements, those who influenced its origin, the raised in France and the raised in Italy. The study is characterized as a theoretical, qualitative, bibliographic and documental. The data collection was carried out by searching in the CEPAD/UTFPR database and in the web pages of the institutions involved. After the identification and selection of documents and bibliographies, was realized the qualitative analysis of the data. The results indicate that the Pedagogy of Alternation practiced by the Italian EFAs and the Brazilian CFRs has undergone significant changes over time, keeping only firm the principle alternation of time and space, while the French MFRs and Brazilian EFAs, passed by adaptations, but still solid to principles of PA. The survey also showed that the CFRs in Parana are in a situation of instability about their future, since the links with the government are weakened. Thus, the present study sought to reflect on the meaning and the scope of the PA and its foundations that guarantee the autonomy and strength of this methodology in their places of origin. Therefore, the research presents contributions regarding the elucidation about expansion process of the movements in the three covered countries as well as those faced tensions by each and their transformations in order to highlight the importance of PA for education, comprehensive training of young and to development of the middle.

Dieta do ouriço-branco, Tripneustes ventricosus (Lamarck, 1816), no Arquipélago de Fernando de Noronha, PE

Sea urchins are benthic macroinvertebrates that inhabit shallow coastal waters in tropical and temperate zones. Urchins are usually classified as generalists or omnivores as they can adjust their diet according to the food resources available in the environment. Due to the strong grazing pressure they may exert, urchins have an important role in marine ecosystems, occupying different trophic levels and stimulating the intensification of the dynamics of communities where they occur. In 2004, a monitoring program focused on the population dynamics of the white sea urchin, Tripneustes ventricosus, has been initiated in the Fernando de Noronha Archipelago. At the same time, a surprisingly lack of information on the species biology has been noted, despite their wide geographical distribution and economic importance in many parts of its range. Hence, this work was developed to provide information on the feeding habits of T. ventricosus in the archipelago. Ten specimens were collected between December 2006 and July 2007 at two sites of the archipelago, Air France and Sueste Bay for biometrics and analysis of gut contents. Test diameters ranged from 9.19 cm (± 1.1) to 10.08 cm (± 0.58). Calculated stomach repletion index (IRE) was higher (p <0.05) in the Air France site and also during January and July. The IRE was not correlated to the gonad index. Fifteen different species of algae were detected in a total of 120 stomachs examined: 4 Chlorophytas, 4 Phaeophytas and 6 Rhodophytas. Food diversity (p <0.05) was higher in December 2006 and January 2007. Although several items had a high frequency of occurrence, they were low represented in terms of weight, and consequently, had a low level of relative importance. The brown algae Dictyopteris spp and Dictyota spp, followed by the green algae Caulerpa verticillata accounted for the greatest importance in T. ventricosus diet, comprising about 90% of the consumed items

Sistemas de avaliação de tecnologias de saúde: dispositivos médicos

As tecnologias de saúde, nomeadamente medicamentos, dispositivos médicos (DM), procedimentos médicos ou cirúrgicos, entre outros, têm ocupado uma posição de destaque no setor da saúde, e na vida dos seus utilizadores. A inovação e utilização de tecnologias de saúde, e consequente aumento das despesas fizeram emergir a necessidade de avaliação das tecnologias de saúde. Surge assim, a avaliação de tecnologias de saúde (ATS), que tem por objetivo abordar os impactos clínicos, económicos, organizacionais, sociais, legais e éticos de uma tecnologia de saúde, considerando o seu contexto médico específico, bem como as alternativas disponíveis. A ATS pretende que os processos sejam feitos de forma rigorosa, transparente, valorizando e garantindo a sustentabilidade do acesso aos cuidados em saúde. Seguindo a tendência europeia de implementação de políticas e modelos de ATS, Portugal criou o seu próprio sistema de avaliação de tecnologias. O Decreto-Lei nº 97/2015, de 1 de junho veio oficializar a criação do Sistema Nacional de Avaliação de Tecnologias de Saúde (SiNATS). O SiNATS vai permitir uma avaliação não só de medicamentos, mas também de DM e outras tecnologias tendo em consideração a avaliação técnica, terapêutica e económica das tecnologias de saúde com base em fatores sociais, políticos, éticos e a participação de entidades, como, a indústria, as instituições de ensino, as instituições de saúde, os investigadores, os profissionais de saúde, os doentes e as associações dos doentes. O SiNATS vai emitir recomendações e decisões sobre o uso das tecnologias de saúde e possibilitar o ganho em saúde e contribuir para a sustentabilidade do Serviço Nacional de Saúde (SNS). O SiNATS vem permitir a avaliação de DM. O sector dos DM é um sector caracterizado pela inovação, crescimento e também competitividade. A complexidade e especificidade deste sector devem por isso ser tidas em consideração aquando da sua análise. A implementação do SiNATS permitirá avaliar e reavaliar preços, comparticipações, recomendações, contratos ao longo do ciclo de vida de cada DM. No presente momento, ainda é difícil expor os processos através dos quais esta avaliação vai ser processada, uma vez que se aguarda a publicação de despachos e portarias referidos no Decreto-Lei nº 97/2015, de 1 de junho. Tendo em consideração a partilha de informação sobre políticas, métodos, procedimentos de ATS aplicada aos DM na Europa, foram analisados os casos de França e do Reino Unido com o objetivo de alargar o conhecimento acerca do que já é feito a nível Europeu e explorar se os mesmos poderiam ser adaptados à realidade portuguesa. Em França, a ATS está diretamente relacionada com a comparticipação de DM, já no Reino Unido, o National Institute and Centre of Excellence (NICE) tem a responsabilidade de avaliar os DM segundo procedimentos de ATS, mas não está diretamente relacionado com comparticipação. O NICE publica normas de orientação que auxiliam a decisão de aquisição ou não de um DM. Tendo em consideração a informação reunida e descrita, este trabalho também propõe um modelo hipotético sobre o sistema português de avaliação de DM. Este modelo aborda, ainda que não de forma exaustiva, os possíveis processos e procedimentos para a avaliação de DM. Este sistema caracteriza-se pela importância dada ao envolvimento dos stakeholders e partilha de informação com os mesmos, mas também na agilização dos processos, isto é, uma redução e simplificação dos processos de avaliação de DM. A reavaliação de DM durante a sua comercialização também ganha destaque, apontando que cada grupo genérico de dispositivos ou DM inovador dever ser reavaliado a cada cinco anos, ou sempre que informação emergente o justifique. Este modelo representa uma abordagem experimental sobre o futuro do SiNATS aplicado aos DM. A partilha de informação, os fóruns de discussão e o envolvimento da sociedade serão uma mais-valia para que a implementação do SiNATS aos DM seja feita de forma gradual e com a máxima transparência possível.

Ação pública na formação e transformação do destino turístico de Porto de Galinhas: um estudo dos referenciais no período de 1970 a 2010

The central interest of this thesis is to comprehend how the public action impels the formation and transformation of the tourist destinies. The research was based on the premise that the public actions are the result of the mediation process of state and non-state actors considered important in a section, which interact aiming for prevailing their interests and world visions above the others. The case of Porto de Galinhas beach, in Pernambuco, locus of the investigation of this thesis, allowed the analysis of a multiplicity of actors on the formation and implementation of local actions toward the development of the tourism between the years 1970 and 2010, as well as permitted the comprehension of the construction of the referential on the interventions made. This thesis, of a qualitative nature, has as theoretical support the cognitive approach of analysis of the public policies developed in France, and it has as main exponents the authors Bruno Jobert and Pierre Muller. This choice was made by the emphasis on the cognitive and normative factors of the politics, which aspects are not very explored in the studies of public policies in Brazil. As the source of the data collection, documental, bibliographic and field researches were utilized to the (re)constitution of the formation and transformation in the site concerned. The analysis techniques applied were the content and the documental analysis. To trace the public action referential, it started by the characterization of the touristic section frontiers and the creation of images by the main international body: the World Tourism Organization, of which analysis of the minutes of the meetings underscored guidelines to the member countries, including Brazil, which compounds the global-sectorial reference of the section. As from the analysis of the evolution of the tourism in the country, was identified that public policies in Brazil passed by transformations in their organization over the years, indicating changes in the referential that guided the interventions. These guidelines and transformations were identified in the construction of the tourist destination of Porto de Galinhas, of which data was systematized and presented in four historical periods, in which were discussed the values, the standard, the algorithms, the images and the important mediators. It has been revealed that the State worked in different roles in the decades analyzed in local tourism. From the 1990s, however, new actors were inserted in the formulation and implementation of policies developed, especially for local hotelkeepers. These, through their association, establishes a leadership relation in the local touristic section, thereby, they could set their hegemony and spread their own interest. The leadership acquired by a group of actors, in the case of Porto de Galinhas, does not mean that trade within the industry were neutralized, but that there is a cognitive framework that confronts the actors involved. In spite of the advances achieved by the work of the mediators in the last decades, that resulted in an amplification and diversification of the activity in the area, as well as the consolidation at the beach, as a tourist destiny of national standout, the position of the place is instable, concerned to the competitiveness, once that there is an situation of social and environmental unsustainability

Are joint audits associated with higher audit fees?

In its October 2010 Green Paper on audit policy, the European Commission suggested that joint audits might be a way of improving the audit market in Europe. However, some parties consider that a joint audit system is not an efficient solution because the perceived improvements in audit quality, if any, are not commensurate with the significant increase in audit fees. We compare audit fees paid during the years 2007-2011 by listed companies in France, where joint audits are mandatory, with those paid by British and Italian companies. Theory suggests that audit fees in countries with high investor protection, such as the UK, are likely to be greater than those in countries with lower investor protection, such as France and Italy, ceteris paribus. However, we find significantly higher audit fees in France after controlling for well-documented auditor, client, and engagement attributes, which vary across countries. Furthermore, since we do not find statistically significant differences in the magnitude of abnormal accruals, the higher audit fees observed in France do not appear to be associated with higher audit quality.

Les contrats et les droits fondamentaux : perspective franco-québécoise

Réalisé en cotutelle