La réforme de la fiscalité municipale : taxation et paiements de transfert

"Le 21 décembre 1979, l'Assemblée nationale du Québec adoptait la "Loi sur la fiscalité municipale et modifiant certaines dispositions Iégislatives". Sanctionnée le même jour, elle devait prendre effet, pour l'essentiel, à compter du 1er janvier 1980. Comme son nom l'indique, cette loi transforme, de façon importante, le régime fiscal applicable aux différentes municipalités du Québec. Attendue et réclamée depuis fort longtemps par les dirigeants municipaux, elle constitue pour ces derniers tant un aboutissement, puisqu'ils obtiennent enfin réponse à leurs demandes que l'amorce d'un processus de réforme qu'ils espèrent voir se continuer dans l'avenir. [...]"Chapitre 1. L'Impôt foncier -- Chapitre 2. La taxe d'affaires -- Chapitre 3. Les revenus non autonomes

Dynamic relocation of poly(ADP-ribose) glycohydrolase isoforms during radiation-induced DNA damage

AbstractPoly(ADP-ribosyl)ation is a very early cellular response to DNA damage. Poly(ADP-ribose) (PAR) accumulation is transient since PAR is rapidly hydrolyzed by poly(ADP-ribose) glycohydrolase (PARG). PARG may play a prominent role in DNA damage response and repair by removing PAR from modified proteins including PARP-1. Using living cells, we provide evidence that in response to DNA damage induced by γ-irradiation the cytoplasmic 103 kDa PARG isoform translocates into the nucleus. We further observed that the nuclear GFP-hPARG110 enzyme relocalizes to the cytoplasm in response to DNA damage. Using different GFP-PARG fusion proteins specific for the nuclear and cytoplasmic forms, we demonstrate their dynamic distribution between cytoplasm and nucleoplasm and a high mobility of major PARG isoforms by fluorescence recovery after photobleaching (FRAP). The dynamic relocation of all PARG isoforms presented in this report reveals a novel biological mechanism by which PARG could be involved in DNA damage response

Comparative proteome analysis of human epithelial ovarian cancer

<p>Abstract</p> <p>Background</p> <p>Epithelial ovarian cancer is a devastating disease associated with low survival prognosis mainly because of the lack of early detection markers and the asymptomatic nature of the cancer until late stage. Using two complementary proteomics approaches, a differential protein expression profile was carried out between low and highly transformed epithelial ovarian cancer cell lines which realistically mimic the phenotypic changes observed during evolution of a tumour metastasis. This investigation was aimed at a better understanding of the molecular mechanisms underlying differentiation, proliferation and neoplastic progression of ovarian cancer.</p> <p>Results</p> <p>The quantitative profiling of epithelial ovarian cancer model cell lines TOV-81D and TOV-112D generated using iTRAQ analysis and two-dimensional electrophoresis coupled to liquid chromatography tandem mass spectrometry revealed some proteins with altered expression levels. Several of these proteins have been the object of interest in cancer research but others were unrecognized as differentially expressed in a context of ovarian cancer. Among these, series of proteins involved in transcriptional activity, cellular metabolism, cell adhesion or motility and cytoskeleton organization were identified, suggesting their possible role in the emergence of oncogenic pathways leading to aggressive cellular behavior.</p> <p>Conclusion</p> <p>The differential protein expression profile generated by the two proteomics approaches combined to complementary characterizations studies will open the way to more exhaustive and systematic representation of the disease and will provide valuable information that may be helpful to uncover the molecular mechanisms related to epithelial ovarian cancer.</p

Modeling verbal short-term memory: A walk around the neighborhood.

When remembering over the short-term, long-term knowledge has a large effect on the number of correctly recalled items and little impact on memory for order. This is true, for example, when the effects of semantic category are examined. Contrary to what these findings suggest, Poirier et al. in 2015 proposed that memory for order relies on the level of activation within long-term networks. Importantly, although their view has been criticized, they showed that manipulating semantic associations led to item migrations that were atypical. In this article, we show that similar migrations can be obtained with another knowledge-based factor: orthographic neighborhood. In three experiments, we manipulated the orthographic neighborhood of to-be-recalled items. The latter is a sublexical factor; as such, it is much less likely than semantic relatedness to involve demand characteristics or grouping strategies. The first experiment established that the neighborhood manipulation produced the pattern of item migrations previously observed with semantic relatedness, confirming that the migration effect can generalize to other variables. The last two experiments suggested that migrations were due to the features shared across list items rather than to item co-activation (as in Poirier et al.). The results were successfully modeled by calling upon the Revised Feature Model, where recall depends on selecting a retrieval candidate based on the features of the cueing information. Overall, our findings underline the usefulness of a model where retrieval is determined by relative distinctiveness and underline that multiple mechanisms can lead to order errors in recall

Molecular Magnetic Resonance and Ultrasound Imaging of Tumor Angiogenesis

International audienc

High-Resolution 1.5-Tesla Magnetic Resonance Imaging for Tissue-Engineered Constructs: A Noninvasive Tool to Assess Three-Dimensional Scaffold Architecture and Cell Seeding

International audienceTissue-engineered scaffolds are made of biocompatible polymers with various structures, allowing cell seeding, growth, and differentiation. Noninvasive imaging methods are needed to study tissue-engineered constructs before and after implantation. Here, we show that high-resolution magnetic resonance imaging (MRI) performed on a clinical 1.5-T device is a reliable technique to assess three-dimensional structures of porous scaffolds and to validate cell-seeding procedures. A high-temperature superconducting detection coil was used to achieve a resolution of 30Â30Â30 mm 3 when imaging the scaffolds. Three types of structures with tuneable architectures were prepared from naturally derived polysaccharides and evaluated as scaffolds for mesenchymal stem cell (MSC) culture. To monitor cell seeding, MSCs were magnetically labeled using simple incubation with anionic citrate-coated iron-oxide nanoparticles for 30 min. Iron uptake was quantified using single-cell magnetophoresis, and cell proliferation was checked for 7 days after labeling. Three-dimensional (3D) microstructures of scaffolds were assessed using MRI, revealing lamellar or globular porous organization according to the scaffold preparation process. MSCs with different iron load (5, 12 and 31 pg of iron per cell) were seeded on scaffolds at low density (132 cells=mm 3) and detected on 3D gradient-echo MR images according to phase distortions and areas of intensely low signal, whose size increased with cell iron load and echo time. Overall signal loss in the scaffold correlated with the number of seeded cells and their iron load. Different organizations of cells were observed depending on the scaffold architecture. After subcutaneous implantation in mice, scaffolds seeded with labeled cells could be distinguished in vivo from scaffold with nonlabeled cells by observation of signal and phase heterogeneities and by measuring the global signal loss. High-resolution 1.5-T MRI combined with efficient intracellular contrast agents shows promise for noninvasive 3D visualization of tissue-engineered constructs before and after in vivo implantation