L’entreprise – et tout particulièrement la familiale – est au cœur du modèle économique allemand. Dès lors, le traitement fiscal de la transmission d’entreprise est un sujet central, et la réforme en cours du régime des successions donne lieu à d’ardentes négociations.`!-- Retour à la ligne. Ne pas...

Réforme du droit des successions allemand applicable aux entreprises

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François Hellio et al. (Dec 31, 2015)

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Varia

Periodicals

Isabelle Bourgeois et al. (Dec 31, 2015)

Periodicals

Le coût du travail et la fiscalité des entreprises

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François Hellio et al. (2013)

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`titrebThe cost of labor and corporate taxes`/titrebSince 2000, Germany has reduced withholding taxes on wages, which have remained stable in France. In 2008, these taxes amounted to 22,6% of the French – but 21,8% of the German – GDP. This difference, now of 0,8% in Germany’s favor, used to be, in...

Importing women to export strawberries ? : Work flexibility, channeled migration and escape in a globalized and intensive monoculture : the case of female seasonal workers from Morocco in Andalusia

Thesis

Emmanuelle Hellio (Dec 2, 2014)

Thesis

Studying the case of seasonal female workers under contract in intensive strawberry culture, this thesis intends to explore the way in which recruitment is based on their place in sex relations (mothers of young children) and on the reduction of their stay to work in order to control foreigners mobi...

Local landscape photography : a participative tool for spatial planning The case study of the "Parc naturel régional de la Brenne"

Thesis

Claire Blouin-Gourbillière (Apr 3, 2013)

Thesis

The "Parc naturel régional de la Brenne" (Regional Natural Park- PNR) was built around a focal point - the ponds and lakes of the Grande Brenne - which gradually became an integral part of its identity. The Brenne pond, with its characteristic sluice gates, reeds and birdlife, thus represents the ar...

Saisonnières à la carte : Flexibilité du travail et canalisation des flux migratoires dans la culture des fraises andalouses

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Emmanuelle Hellio (Jan 24, 2013)

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Since 2000 in Huelva, Andalusia, the system of “contracts in origin” allows farmers to hire foreigners as seasonal hands for picking strawberries. Workers were mainly recruited in Poland, Romania, and Morocco. The target are people with a profile “suitable for strawberries”, in other words, middle-a...

Mudança de rumo?: Manobras difíceis

Recensions

René Pélissier (Jun 1, 2011)

Recensions

Les modes de régulation des usages des espaces naturels en France et au Mexique Analyse des cas de la Brenne et du bassin du Tepalcatepec

Thesis

Mathieu Bonnefond (Mar 24, 2009)

Thesis

This thesis analyses the processes of regulation of natural area uses in France and Mexico. Such processes imply nationally-defined legal rules of allocation and protection of space and natural resources, but also rules established locally. In this perspective the conceptual framework of Institution...

Importing women to export strawberries (Huelva, Spain)

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Emmanuelle Hellio (2008)

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Since 2000 in Huelva, Andalusia, the system of "contracts in origin" allows farmers to hire foreigners as seasonal hands for picking strawberries. Workers are recruited in Poland, Romania, Bulgaria, Morocco, Senegal and Ukraine. The target is persons with a profile "suitable for strawberries", in ot...

Importer des femmes pour exporter des fraises (Huelva)

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Emmanuelle Hellio (Jan 1, 2008)

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Importing women to export strawberries (Huelva, Spain)Since 2000 in Huelva, Andalusia, the system of "contracts in origin" allows farmers to hire foreigners as seasonal hands for picking strawberries. Workers are recruited in Poland, Romania, Bulgaria, Morocco, Senegal and Ukraine. The target is per...

Entre contrôle et tolérance.

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Pauline Carnet (Jan 1, 2008)

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Between control and tolerance: the vulnerability of agricultural migrants in AlmeríaIn the 1970s, Almería experienced unprecedented growth in agriculture and, as a consequence, strong local development. Since the late 1980s, this Andalusian province has, for many migrants, become a springboard for e...

Le droit de l’environnement : l’exemple des zones humides

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Jérôme Fromageau (1998)

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Only in the last decade has public policy in favour of wet land (marshes, pools, etc.) seriously developed. The procedures of conservation now in use have often, at least implicitly, revived old customary practice which traditionally ensured the preservation of such natural conditions, but had badly...

Le flamant rose / texte et photos de Jean-François Hellio et Nicolas Van Ingen

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Jean-François Hellio

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Itinéraire d'une goutte d'eau / photographies Jean-François Hellio et Nicolas Van Ingen

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Jean-François Hellio

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Le Grèbe, lutin de l'étang / texte et photos de Nicolas Van Ingen et Jean-François Hellio

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Nicolas Van Ingen

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Le faucon habile chasseur / texte et photos de Nicolas Van Ingen et Jean-François Hellio

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Nicolas Van Ingen

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