The Origins of the Swiss Banking Secrecy Law and Its Repercussions for Swiss Federal Policy

For all its notoriety and controversial character, the history of Swiss banking secrecy remains largely unexplored. This article traces the crucial phases of its development. It reveals that the maintenance and reinforcement of banking secrecy represented a major objective of Swiss authorities throughout the twentieth century, and exerted a substantial influence on Swiss domestic and foreign policy. It demonstrates that, contrary to popular opinion, the institution of Swiss banking secrecy did not arise from a desire to protect the funds deposited in Switzerland by Jewish victims of Nazi persecution but rather had substantially different origins. Moreover, this article shows that Swiss banking secrecy gave rise to tensions between Switzerland and the Great Powers, especially during and after World War II, when it poisoned relations between Switzerland and the United State

The Origins of the Swiss Banking Secrecy Law and Its Repercussions for Swiss Federal Policy

For all its notoriety and controversial character, the history of Swiss banking secrecy remains largely unexplored. This article traces the crucial phases of its development. It reveals that the maintenance and reinforcement of banking secrecy represented a major objective of Swiss authorities throughout the twentieth century, and exerted a substantial influence on Swiss domestic and foreign policy. It demonstrates that, contrary to popular opinion, the institution of Swiss banking secrecy did not arise from a desire to protect the funds deposited in Switzerland by Jewish victims of Nazi persecution but rather had substantially different origins. Moreover, this article shows that Swiss banking secrecy gave rise to tensions between Switzerland and the Great Powers, especially during and after World War II, when it poisoned relations between Switzerland and the United States

Considering the degradation effects of amino-functional plasma polymer coatings for biomedical application

Materials for biomedical applications typically involve surface engineering. Scaffolds used for tissue engineering, for example, require a surface functionalization in order to support cell growth. The deposition of functional plasma polymer coatings seems to be an attractive approach to modify substrates for biomedical applications.Possible degradation of highly functional plasma polymers and the effect of its degradation products on cell growth, however, are not yet investigated in detail. Plasma polymer formation is governed by gas phase (mainly determining the chemical composition) and surface processes (inducing cross-linking) which both influence the incorporation of amino groups in a-C:H:N coatings deposited by NH₃/C₂H₄ discharges. Aging is studied in air and in aqueous conditions revealing the degradation of such plasma polymers (loss in thickness and loss of amino groups). Degradation products seem to influence viability and proliferation of mouse skeletal muscle cells on electrospun poly(ε-caprolactone) scaffolds. Thus, possible chemical changes as a function of time or exposure to different media must be taken into account in the design of functional plasma polymer coatings for biomedical applications in order to avoid possible adverse effects on cell growth

Une approche des finances publiques : la sociologie financière

Dès le début du xxe siècle et jusqu’à aujourd’hui, l’étude des finances de l’État a été en très large partie accaparée par la discipline de la « science économique » et délaissée par la sociologie et la politologie. Il en résulte que cette étude a été dominée par des approches qui, au-delà de leurs différences ou divergences, partagent un point commun fondamental : elles évacuent la dimension sociale et politique des finances publiques ou, lorsque ce n’est pas le cas, elles construisent ce qu..