15 research outputs found
Le soi et le non-soi
L'enseignement considĂšre la distinction soi/non-soi comme stable et antĂ©rieure au fonctionnement du systĂšme immunitaire, et fait du soi une entitĂ© bien dĂ©limitĂ©e, se protĂ©geant du monde extĂ©rieur. L'existence des phĂ©nomĂšnes de tolĂ©rance oblige Ă un premier renversement en faisant du soi un secteur construit par apprentissage, dans un champ oĂč la rĂ©ponse immunitaire est la rĂ©action normalement programmĂ©e. Pourtant, la thĂ©orie du rĂ©seau impose un nouveau renversement : c'est le non-soi qui n'est qu'une fraction du " rĂ©pertoire " des molĂ©cules du soi. En sorte que la sĂ©paration soi/non-soi ne semble ni simple, ni peut-ĂȘtre pertinent
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An evolutionary approach to international political economy: the case of corporate tax avoidance
Corporate tax avoidance is both widespread and diverse in its practical mechanics. The scope of the phenomenon often leads economists to conclude that in the jungle of economic competition, tax planning (or optimisation) is among the necessary tools to ensure the survival of the fittest. This theory is increasingly associated with a Darwinian theory of economic evolution. In this paper, I develop a contrasting framework of the evolutionary political economy of corporate tax avoidance. Analysing core concepts of Old Institutionalist Economics (OIE), I examine the core drivers of corporate tax avoidance in a globalised system of states. The major contrast, I find, is between that of the corporate and legal personality and the institutional environment in which it operates. Historically, each corporate entity has been considered a separate legal person, yet a series of âmutationsâ of incorporations laws created a widening gap between theory and reality, and these, in turn, give rise to tax arbitrage. Narrowing this gap, however, impinges on another venerable historical institution, the institution of sovereignty and sovereign inequality
Investigating trophic ecology and dietary niche overlap among morphs of Lake Trout in Lake Superior
Four morphs of Lake Trout (Salvelinus namaycush, Walbaum 1792) have been identified in Lake Superior: leans, siscowets, humpers, and redfins. In this comprehensive study, the trophic ecology of Lake Trout morphs were characterized using stomach content, fatty acid, and stable isotope data. Stomach content results indicated a predominately piscivorous diet for leans, siscowets, and redfins, whereas humper diets were comprised of 50% fish and 50% Mysis by mass. Humper and siscowets were most similar in their dietary fatty acid profiles, whereas redfins had the most distinct dietary fatty acid profile. Results from stable isotope analysis revealed some among-morph differences along a pelagic-profundal consumption gradient (34S), but there were no significant differences in trophic position (15N) or basal carbon sources among morphs (13C). Using the recently developed nicheROVER software package, 4-dimensional trophic niches for each morph were quantified using stable isotope ratios (ÎŽ13C, ÎŽ15N, and ÎŽ34S) and fatty acid profiles (30 dietary fatty acids, condensed to one axis). Humpers had the largest 4-dimensional niche regions of all four morphs, and redfins had the smallest. Pairwise probability of overlap among morphs in these four-dimensional niche regions was determined to be < 50% in most cases. Overall, stomach content results indicate that humpers diets were more planktivorous than the other morphs, consistent with previous research. Results of the niche overlap analysis suggests some degree of generalist feeding for all morphs. Better characterization of seasonal variation in diet using tracers that reflect more recent feeding (e.g., fatty acids, stomach contents, and/or stable isotope analyses performed on tissues that turnover more quickly than muscle) are needed to further elucidate among-morph differences and similarities in diet and trophic ecology