La défense du paradis fiscal suisse avant la Seconde Guerre mondiale : une histoire internationale : analyse de la politique helvétique au sein des négociations sur la double imposition et l'évasion fiscale durant l'entre-deux-guerres

Cette thèse analyse la défense du paradis fiscal suisse dans les négociations internationales de l'entre-deux-guerres. Pour ce faire, elle s'appuie sur un très large panel de sources inédites, tirées des archives publiques suisses, britanniques, françaises, allemandes et belges, ainsi que sur une série d'archives du monde économique et d'organisations internationales. Ce travail tente, sur cette base, de retracer l'évolution des pourparlers fiscaux et d'identifier comment les dirigeants suisses sont parvenus à écarter en leur sein les premières pressions internationales qui surviennent après la Grande Guerre à l'encontre des pratiques fiscales helvétiques. Sur fond de fuites massives d'avoirs européens en direction du refuge suisse, ces démarches étrangères à l'encontre du secret bancaire sont menées aussi bien au niveau multilatéral, au sein des débats fiscaux de la Société des Nations, que sur le plan bilatéral, à l'intérieur des négociations interétatiques pour la conclusion de conventions de double imposition et d'assistance fiscale. Pourtant, les tentatives de la part des gouvernements européens d'amorcer une coopération contre l'évasion fiscale avec leur homologue suisse échouent constamment durant l'entre-deux-guerres : non seulement aucune mesure de collaboration internationale n'est adoptée par la Confédération, mais les dirigeants helvétiques parviennent encore à obtenir dans les négociations des avantages fiscaux pour les capitaux qui sont exportés depuis la Suisse ou qui transitent par son entremise. En clair, bien loin d'être amoindrie, la compétitivité fiscale du centre économique suisse sort renforcée des discussions internationales de l'entre-deux-guerres. La thèse avance à la fois des facteurs endogènes et exogènes à la politique suisse pour expliquer cette réussite a priori surprenante dans un contexte de crise financière et monétaire aiguë. A l'intérieur de la Confédération, la grande cohésion des élites suisses facilite la défense extérieure de la compétitivité fiscale. En raison de l'anémie de l'administration fiscale fédérale, du conservatisme du gouvernement ou encore de l'interpénétration du patronat industriel et bancaire helvétique, les décideurs s'accordent presque unanimement sur le primat à une protection rigoureuse du secret bancaire. En outre, corollaire de l'afflux de capitaux en Suisse, la place financière helvétique dispose de différentes armes économiques qu'elle peut faire valoir pour défendre ses intérêts face aux gouvernements étrangers. Mais c'est surtout la conjonction de trois facteurs exogènes au contexte suisse qui a favorisé la position helvétique au sein des négociations fiscales internationales. Premièrement, après la guerre, le climat anti-fiscal qui prédomine au sein d'une large frange des élites occidentales incite les gouvernements étrangers à faire preuve d'une grande tolérance à l'égard du havre fiscal suisse. Deuxièmement, en raison de leur sous-développement, les administrations fiscales européennes n'ont pas un pouvoir suffisant pour contrecarrer la politique suisse. Troisièmement, les milieux industriels et financiers étrangers tendent à appuyer les stratégies de défense du paradis fiscal suisse, soit parce qu'ils usent eux-mêmes de ses services, soit parce que, avec la pression à la baisse qu'il engendre sur les systèmes fiscaux des autres pays, l'îlot libéral helvétique participe au démantèlement de la fiscalité progressive que ces milieux appellent de leur voeu.

Physicochemical and biological characterization of single-walled and double-walled carbon nanotubes in biological media

To study the toxicity of nanoparticles under relevant conditions, it is important to reproducibly disperse nanoparticles in biological media in in vitro and in vivo studies. Here, single-walled nanotubes (SWNTs) and double-walled nanotubes (DWNTs) were physicochemically and biologically characterized when dispersed in phosphate-buffered saline (PBS) and bovine serum albumin (BSA). BSA-SWNT/DWNT interaction resulted in a reduction of aggregation and an increase in particle stabilization. Based on the protein sequence coverage and protein binding results, DWNTs exhibited higher protein binding than SWNTs. SWNT and DWNT suspensions in the presence of BSA increased interleukin-6 (IL-6) levels and reduced tumor necrosis factor-alpha (TNF-α) levels in A549 cells as compared to corresponding samples in the absence of BSA. We next determined the effects of SWNTs and DWNTs on pulmonary protein modification using bronchoalveolar lavage fluid (BALF) as a surrogate collected form BALB/c mice. The BALF proteins bound to SWNTs (13 proteins) and DWNTs (11 proteins), suggesting that these proteins were associated with blood coagulation pathways. Lastly, we demonstrated the importance of physicochemical and biological alterations of SWNTs and DWNTs when dispersed in biological media, since protein binding may result in the misinterpretation of in vitro results and the activation of protein-regulated biological responses.

Electrical and optical properties of Zn-In-Sn-O transparent conducting thin films

Indium tin oxide (ITO) is one of the widely used transparent conductive oxides (TCO) for application as transparent electrode in thin film silicon solar cells or thin film transistors owing to its low resistivity and high transparency. Nevertheless, indium is a scarce and expensive element and ITO films require high deposition temperature to achieve good electrical and optical properties. On the other hand, although not competing as ITO, doped Zinc Oxide (ZnO) is a promising and cheaper alternative. Therefore, our strategy has been to deposit ITO and ZnO multicomponent thin films at room temperature by radiofrequency (RF) magnetron co-sputtering in order to achieve TCOs with reduced indium content. Thin films of the quaternary system Zn-In-Sn-O (ZITO) with improved electrical and optical properties have been achieved. The samples were deposited by applying different RF powers to ZnO target while keeping a constant RF power to ITO target. This led to ZITO films with zinc content ratio varying between 0 and 67%. The optical, electrical and morphological properties have been thoroughly studied. The film composition was analysed by X-ray Photoelectron Spectroscopy. The films with 17% zinc content ratio showed the lowest resistivity (6.6 × 10 - 4 Ω cm) and the highest transmittance (above 80% in the visible range). Though X-ray Diffraction studies showed amorphous nature for the films, using High Resolution Transmission Electron Microscopy we found that the microstructure of the films consisted of nanometric crystals embedded in a compact amorphous matrix. The effect of post deposition annealing on the films in both reducing and oxidizing atmospheres were studied. The changes were found to strongly depend on the zinc content ratio in the films.

Substrate influence on the properties of doped thin silicon layers grown by Cat-CVD

We present structural and electrical properties for p- and n-type layers grown close to the transition between a-Si:H and nc-Si:H onto different substrates: Corning 1737 glass, ZnO:Al-coated glass and stainless steel. Structural properties were observed to depend on the substrate properties for samples grown under the same deposition conditions. Different behaviour was observed for n- and p-type material. Stainless steel seemed to enhance crystallinity when dealing with n-type layers, whereas an increased crystalline fraction was obtained on glass for p-type samples. Electrical conduction in the direction perpendicular to the substrate seemed to be mainly determined by the interfaces or by the existence of an amorphous incubation layer that might determine the electrical behaviour. In the direction perpendicular to the substrate, n-type layers exhibited a lower resistance value than p-type ones, showing better contact properties between the layer and the substrate.

Optimisation of doped microcrystalline silicon films deposited at very low temperatures by Hot-Wire CVD

In this paper we present new results on doped μc-Si:H thin films deposited by hot-wire chemical vapour deposition (HWCVD) in the very low temperature range (125-275°C). The doped layers were obtained by the addition of diborane or phosphine in the gas phase during deposition. The incorporation of boron and phosphorus in the films and their influence on the crystalline fraction are studied by secondary ion mass spectrometry and Raman spectroscopy, respectively. Good electrical transport properties were obtained in this deposition regime, with best dark conductivities of 2.6 and 9.8 S cm -1 for the p- and n-doped films, respectively. The effect of the hydrogen dilution and the layer thickness on the electrical properties are also studied. Some technological conclusions referred to cross contamination could be deduced from the nominally undoped samples obtained in the same chamber after p- and n-type heavily doped layers.

Fingerlike aggregates in thin-layer electrodeposition

Electrodeposition experiments conducted in a thin-layer horizontal cell containing a nonbinary aqueous electrolyte prepared with cupric sulfate and sodium sulfate gave rise to fingerlike deposits, a novel and unexpected growth mode in this context. Both the leading instability from which fingers emerge and some distinctive features of their steady evolution are interpreted in terms of a simple model based on the existing theory of fingering in fluids.

Oxygen content and inhomogeneity effects on the electrical properties of YBa2Cu3Oy thin films

Oxygen content is a very important factor influencing the electrical properties of YBa2Cu3Oy. In this work the electrical properties of laser deposited YBa2Cu3Oy thin films on LaAlO3(100), in the whole range 6 y 7, are studied. An electrical network model, which randomly assigns oxygen contents and R(T) characteristics to the different elements in the circuit according to an arbitrary distribution, is used to analyze several features in the measured R(T) characteristics as a function of oxygen homogeneity. The model takes into account both short-range and long-range oxygen inhomogeneities. Good agreement between estimated oxygen contents from x-ray diffraction data in our samples and the average oxygen contents used to reproduce their R(T) characteristics is found. The model points out that oxygen homogeneity is very important in order to get the best and reproducible properties, and for conduction and superconductivity analysis through the shape or derivatives of R(T) characteristics.

Real-time motion correction in navigator-gated free-breathing double-oblique submillimeter 3D right coronary artery magnetic resonance angiography.

RATIONALE AND OBJECTIVES: The purpose of this study was the investigation of the impact of real-time adaptive motion correction on image quality in navigator-gated, free-breathing, double-oblique three-dimensional (3D) submillimeter right coronary magnetic resonance angiography (MRA). MATERIALS AND METHODS: Free-breathing 3D right coronary MRA with real-time navigator technology was performed in 10 healthy adult subjects with an in-plane spatial resolution of 700 x 700 microm. Identical double-oblique coronary MR-angiograms were performed with navigator gating alone and combined navigator gating and real-time adaptive motion correction. Quantitative objective parameters of contrast-to-noise ratio (CNR) and vessel sharpness and subjective image quality scores were compared. RESULTS: Superior vessel sharpness, increased CNR, and superior image quality scores were found with combined navigator gating and real-time adaptive motion correction (vs. navigator gating alone; P < 0.01 for all comparisons). CONCLUSION: Real-time adaptive motion correction objectively and subjectively improves image quality in 3D navigator-gated free-breathing double-oblique submillimeter right coronary MRA.

Electrical colonic stimulation reduces mean transit time in a porcine model.

Abstract Electrical stimulation is a new way to treat digestive disorders such as constipation. Colonic propulsive activity can be triggered by battery operated devices. This study aimed to demonstrate the effect of direct electrical colonic stimulation on mean transit time in a chronic porcine model. The impact of stimulation and implanted material on the colonic wall was also assessed. Three pairs of electrodes were implanted into the caecal wall of 12 anaesthetized pigs. Reference colonic transit time was determined by radiopaque markers for each pig before implantation. It was repeated 4 weeks after implantation with sham stimulation and 5 weeks after implantation with electrical stimulation. Aboral sequential trains of 1-ms pulse width (10 V; 120 Hz) were applied twice daily for 6 days, using an external battery operated stimulator. For each course of markers, a mean value was computed from transit times obtained from individual pig. Microscopic examination of the caecum was routinely performed after animal sacrifice. A reduction of mean transit time was observed after electrical stimulation (19 +/- 13 h; mean +/- SD) when compared to reference (34 +/- 7 h; P = 0.045) and mean transit time after sham stimulation (36 +/- 9 h; P = 0.035). Histological examination revealed minimal chronic inflammation around the electrodes. Colonic transit time measured in a chronic porcine model is reduced by direct sequential electrical stimulation. Minimal tissue lesion is elicited by stimulation or implanted material. Electrical colonic stimulation could be a promising approach to treat specific disorders of the large bowel.

Computer-aided procedure for optimization of layer thickness uniformity in thermal evaporation physical vapor deposition chambers for lens coating

A computer-aided method to improve the thickness uniformity attainable when coating multiple substrates inside a thermal evaporation physical vapor deposition unit is presented. The study is developed for the classical spherical (dome-shaped) calotte and also for a plane sector reversible holder setup. This second arrangement is very useful for coating both sides of the substrate, such as antireflection multilayers on lenses. The design of static correcting shutters for both kinds of configurations is also discussed. Some results of using the method are presented as an illustration.

Impacts of land leveling on lowland soil physical properties

The practice of land leveling alters the soil surface to create a uniform slope to improve land conditions for the application of all agricultural practices. The aims of this study were to evaluate the impacts of land leveling through the magnitudes, variances and spatial distributions of selected soil physical properties of a lowland area in the State of Rio Grande do Sul, Brazil; the relationships between the magnitude of cuts and/or fills and soil physical properties after the leveling process; and evaluation of the effect of leveling on the spatial distribution of the top of the B horizon in relation to the soil surface. In the 0-0.20 m layer, a 100-point geo-referenced grid covering two taxonomic soil classes was used in assessment of the following soil properties: soil particle density (Pd) and bulk density (Bd); total porosity (Tp), macroporosity (Macro) and microporosity (Micro); available water capacity (AWC); sand, silt, clay, and dispersed clay in water (Disp clay) contents; electrical conductivity (EC); and weighted average diameter of aggregates (WAD). Soil depth to the top of the B horizon was also measured before leveling. The overall effect of leveling on selected soil physical properties was evaluated by paired "t" tests. The effect on the variability of each property was evaluated through the homogeneity of variance test. The thematic maps constructed by kriging or by the inverse of the square of the distances were visually analyzed to evaluate the effect of leveling on the spatial distribution of the properties and of the top of the B horizon in relation to the soil surface. Linear regression models were fitted with the aim of evaluating the relationship between soil properties and the magnitude of cuts and fills. Leveling altered the mean value of several soil properties and the agronomic effect was negative. The mean values of Bd and Disp clay increased and Tp, Macro and Micro, WAD, AWC and EC decreased. Spatial distributions of all soil physical properties changed as a result of leveling and its effect on all soil physical properties occurred in the whole area and not specifically in the cutting or filling areas. In future designs of leveling, we recommend overlaying a cut/fill map on the map of soil depth to the top of the B horizon in order to minimize areas with shallow surface soil after leveling.

Pigs Transgenic For Human Dominant Mutations Of The GUCY2D Gene

Purpose: Studies on large animal models are an important step to test new therapeutical strategies before human application. Considering the importance of cone function for human vision and the paucity of large animal models for cone dystrophies having an enriched cone region, we propose to develop a pig model for cone degeneration. With a lentiviral-directed transgenesis, we obtained pigs transgenic for a cone-dominant mutant gene described in a human cone dystrophy.Methods: Lentiviral vectors encoding the human double mutant GUCY2DE837D/R838S cDNA under the control of a region of the pig arrestin-3 promoter (Arr3) was produced and used for lentiviral-derived transgenesis in pigs. PCR-genotyping and southern blotting determined the genotype of pigs born after injection of the vector at the zygote stage. Retina function analysis was performed by ERG and behavioral tests at 11, 24 and 54 weeks of age. OCT and histological analyses were performed to describe the retina morphology.Results: The ratio of transgenic pigs born after lentiviral-directed transgenesis was close to 50%. Transgenic pigs with 3 to 5 transgene copies per cell clearly present a reduced photopic response from 3 months of age on. Except for one pig, which has 6 integrated transgene copies, no dramatic decrease in general mobility was observed even at 6 months of age. OCT examinations reveal no major changes in the ONL structure of the 6-months old pigs. The retina morphology was well conserved in the 2 pigs sacrificed (3 and 6 months old) except a noticeable displacement of some cone nuclei in the outer segment layer.Conclusions: Lentiviral-directed transgenesis is a rapid and straightforward method to engineer transgenic pigs. Some Arr3-GUCY2DE837D/R838S pigs show signs of retinal dysfunction but further work is needed to describe the progression of the disease in this model.

Glutathione precursor N-acetyl-cysteine modulates EEG synchronization in schizophrenia patients: a double-blind, randomized, placebo-controlled trial.

Glutathione (GSH) dysregulation at the gene, protein, and functional levels has been observed in schizophrenia patients. Together with disease-like anomalies in GSH deficit experimental models, it suggests that such redox dysregulation can play a critical role in altering neural connectivity and synchronization, and thus possibly causing schizophrenia symptoms. To determine whether increased GSH levels would modulate EEG synchronization, N-acetyl-cysteine (NAC), a glutathione precursor, was administered to patients in a randomized, double-blind, crossover protocol for 60 days, followed by placebo for another 60 days (or vice versa). We analyzed whole-head topography of the multivariate phase synchronization (MPS) for 128-channel resting-state EEGs that were recorded at the onset, at the point of crossover, and at the end of the protocol. In this proof of concept study, the treatment with NAC significantly increased MPS compared to placebo over the left parieto-temporal, the right temporal, and the bilateral prefrontal regions. These changes were robust both at the group and at the individual level. Although MPS increase was observed in the absence of clinical improvement at a group level, it correlated with individual change estimated by Liddle's disorganization scale. Therefore, significant changes in EEG synchronization induced by NAC administration may precede clinically detectable improvement, highlighting its possible utility as a biomarker of treatment efficacy. TRIAL REGISTRATION: ClinicalTrials.gov NCT01506765.

Nucleation of diamond on silicon, SiAlON, and graphite substrates coated with an a-C:H layer

We investigated the influence of a hydrogenated disordered carbon (a-C:H) layer on the nucleation of diamond. Substrates c-Si<100>, SiAlON, and highly oriented pyrolytic graphite {0001} were used in this study. The substrate surfaces were characterized with Auger electron spectroscopy (AES) while diamond growth was followed with Raman spectroscopy and scanning electron microscopy (SEM). It was found that on silicon and SiAlON substrates the presence of the a-C:H layer enabled diamond to grow readily without any polishing treatment. Moreover, more continuous diamond films could be grown when the substrate was polished with diamond powder prior to the deposition of the a-C:H layer. This important result suggests that the nucleation of diamond occurs readily on disordered carbon surfaces, and that the formation of this type of layer is indeed one step in the diamond nucleation mechanism. Altogether, the data refute the argument that silicon defects play a direct role in the nucleation process. Auger spectra revealed that for short deposition times and untreated silicon surfaces, the deposited layer corresponds to an amorphous carbon layer. In these cases, the subsequent diamond nucleation was found to be limited. However, when the diamond nucleation density was found to be high; i.e., after lengthy deposits of a¿C:H or after diamond polishing, the Auger spectra suggested diamondlike carbon layers.