Le choix entre l’exemption et l’imputation - Cas d’application : la compensation des pertes

in Richelle, Isabelle; Traversa, Edoardo (Eds.) La Fiscalité internationale en Belgique - Tendances récentes (2013)

1. Choix entre taxation territoriale et taxation mondiale 2. La situation en Belgique 3. Incidence de la jurisprudence de la Cour de justice

Transport of dissolved Si from soil to river: a conceptual mechanistic model

in Silicon (2013), 5(1), 115-133

This paper reviews the processes which determine the concentrations of dissolved silicon (DSi) in soil water and proposes a mechanistic model for understanding the transport of Si through a typical podzol ... [more ▼]

This paper reviews the processes which determine the concentrations of dissolved silicon (DSi) in soil water and proposes a mechanistic model for understanding the transport of Si through a typical podzol soil to the river. DSi present in natural waters originates from the dissolution of mineral and amorphous Si sources in the soil. However, the DSi concentration in natural waters will be dependent on both dissolution and deposition/precipitation processes. The net DSi export is controlled by soil composition like (mineralogy and saturated porosity) as well as water composition (pH, concentrations of organic acids, CO2 and electrolytes). These state variables together with production, polymerization and adsorption equations constitute a mechanistic framework determining DSi concentrations. For a typical soil profile in a temperate climate, we discuss how the values of these key controls differ in each soil horizon and how it influences the DSi transport. Additionally, the impact of external forcings such as seasonal climatic variations and land use, is evaluated. This model is a first step to better understand Si transport processes in soils and should be further validated with field measurements. [less ▲]

Modélisation du bilan de masse de surface Antarctique : quelle stratégie et quelle validation ?

Conference (2013, January)

Le bilan de masse de surface (BMS) Antarctique est encore mal connu, bien qu'on sache qu'il contribue de façon significative à l'évolution actuelle du niveau des mers et que sa contribution soit supposée ... [more ▼]

Le bilan de masse de surface (BMS) Antarctique est encore mal connu, bien qu'on sache qu'il contribue de façon significative à l'évolution actuelle du niveau des mers et que sa contribution soit supposée s'intensifier au cours des prochains siècles. Outre son effet direct sur le niveau des mers, le BMS est également un champs de forçage primordial pour les modèles de calotte. Enfin, alors qu'il existe des mesures directes de l'écoulement de la glace vers l'océan et des variations de masse totales (surface+écoulement) de la calotte, il n'existe pas de mesure directe du bilan de masse de surface à l'échelle du continent. La climatologie actuelle du BMS Antarctique est donc estimée principalement à partir de résultats de modélisation. Il est donc crucial de modéliser correctement le bilan de masse de surface Antarctique. Or cette modélisation n'est pas aisée, car il existe peu de modèles de climat, globaux ou régionaux, dont la physique soit appropriée pour modéliser l'atmosphère sur des surfaces englacées. De plus, la résolution a une influence importante sur la représentation du BMS, ce qui oblige à faire des compromis entre résolution et complexité des modèles pour conserver des coûts de calcul raisonnables. Nous présentons la méthodologie que nous avons adoptée pour modéliser le BMS Antarctique sur plusieurs siècles et à haute résolution. Elle s'appuie sur une cascade de modèles adaptés aux conditions polaires à différentes échelles. Nous nous penchons également sur l'épineux problème de l'évaluation du BMS modélisé à partir de données de terrain. En effet, un effort important a été réalisé pour répertorier les données de BMS de qualité en Antarctique, mais ces données restent éparses et échantillonnent mal le continent. L'utilisation d'autres types de données, satellites ou aéroportées par exemple, semble nécessaire et nous ferons un état des lieux des limitations qui restent à dépasser pour y parvenir. [less ▲]

Rates of consumption of atmospheric CO2 through the weathering of loess during the next 100 yr of climate change

in Biogeosciences (2013), 10

Quantifying how C fluxes will change in the future is a complex task for models because of the coupling between climate, hydrology, and biogeochemical reactions. Here we investigate how pedogenesis of the ... [more ▼]

Quantifying how C fluxes will change in the future is a complex task for models because of the coupling between climate, hydrology, and biogeochemical reactions. Here we investigate how pedogenesis of the Peoria loess, which has been weathering for the last 13 kyr, will respond over the next 100 yr of climate change. Using a cascade of numerical models for climate (ARPEGE), vegetation (CARAIB) and weathering (WITCH), we explore the effect of an increase in CO2 of 315 ppmv (1950) to 700 ppmv (2100 projection). The increasing CO2 results in an increase in temperature along the entire transect. In contrast, drainage increases slightly for a focus pedon in the south but decreases strongly in the north. These two variables largely determine the behavior of weathering. In addition, although CO2 production rate increases in the soils in response to global warming, the rate of diffusion back to the atmosphere also increases, maintaining a roughly constant or even decreasing CO2 concentration in the soil gas phase. Our simulations predict that temperature increasing in the next 100 yr causes the weathering rates of the silicates to increase into the future. In contrast, the weathering rate of dolomite – which consumes most of the CO2 – decreases in both end members (south and north) of the transect due to its retrograde solubility. We thus infer slower rates of advance of the dolomite reaction front into the subsurface, and faster rates of advance of the silicate reaction front. However, additional simulations for 9 pedons located along the north–south transect show that the dolomite weathering advance rate will increase in the central part of the Mississippi Valley, owing to a maximum in the response of vertical drainage to the ongoing climate change. The carbonate reaction front can be likened to a terrestrial lysocline because it represents a depth interval over which carbonate dissolution rates increase drastically. However, in contrast to the lower pH and shallower lysocline expected in the oceans with increasing atmospheric CO2, we predict a deeper lysocline in future soils. Furthermore, in the central Mississippi Valley, soil lysocline deepening accelerates but in the south and north the deepening rate slows. This result illustrates the complex behavior of carbonate weathering facing short term global climate change. Predicting the global response of terrestrial weathering to increased atmospheric CO2 and temperature in the future will mostly depend upon our ability to make precise assessments of which areas of the globe increase or decrease in precipitation and soil drainage. [less ▲]

AKM coffee-growing cooperative and socio-economic development of Rwandan farmers, Huye District

Conference (2013)

La mécanique du détail. Approches transversales

Book published by Editions de l'Ecole Normale Supérieure de Lyon (2013)

Parce qu’elle a trait aux relations nouées entre les parties et l’ensemble qui les comprend, la question du détail s’investit d’enjeux considérables pour toute tentative de réflexion interdisciplinaire ... [more ▼]

Parce qu’elle a trait aux relations nouées entre les parties et l’ensemble qui les comprend, la question du détail s’investit d’enjeux considérables pour toute tentative de réflexion interdisciplinaire. En effet, dans les disciplines qui s’attachent à rendre un objet visible ou lisible, les théoriciens rencontrent à l’endroit du détail des problèmes voisins, sinon analogues, que nous voudrions ici aborder de front, dans une perspective forcément « rapprochée » et plus que jamais attentive à des objets singuliers, que ceux-ci relèvent de la littérature, du cinéma, de la photographie, de la bande dessinée, de la peinture, de la philosophie, etc. À confronter nos méthodes et les présupposés sur lesquels elles reposent, il nous a semblé possible de cerner plus finement le mode de fonctionnement propre au détail. Certes, chacun fera part ici de ses étonnements particuliers ; de même, chacun sera amené à faire rapport des découvertes enthousiasmantes ou perturbantes qui, dans son domaine spécifique, auront innervé le travail de réflexion. Pourtant, il aurait été inutile de vouloir dresser une simple liste de détails, recueillis au sein d’une compilation bariolée et forcément non exhaustive. Adoptant une perspective plus large, le présent ouvrage vise à une compréhension approfondie de la mécanique du détail (extrait de l'Avant-propos, L. Belloï & M. Hagelstein). [less ▲]

Integrating Experimental and Computational Fluid Dynamics approaches using Proper Orthogonal Decomposition Techniques

in Progress in Aerospace Sciences (2013)

The concept of Proper Orthogonal Decomposition (POD) is used to integrate Experimental Fluid Dynamics (EFD) and Computational Fluid Dynamics (CFD) approaches. The key idea is to take advantage of the ... [more ▼]

The concept of Proper Orthogonal Decomposition (POD) is used to integrate Experimental Fluid Dynamics (EFD) and Computational Fluid Dynamics (CFD) approaches. The key idea is to take advantage of the optimality of the POD technique and its capability to extract the most energetic patterns of complex aerodynamic flow fields. First, the concept of Modal Assurance Criterion (MAC) is used to obtain a simple quantitative criterion to compare EFD measurements to CFD results. The comparison is based on the POD modes, extracted from each set of data. The analysis of the energy content of the modes allows to draw important conclusions about the role of the latter. The method is applied in the study of the flow field around a rectangular cylinder, which is either static or oscillating in a low-speed flow field. The second EFD/CFD integration technique deals with the reconstruction of a flow field from measured data, making use of CFD simulation results. The POD modes are first extracted from several CFD data sets, using a snapshot POD approach. Then the entire flow field of measured data can be reconstructed using a gappy POD method. The technique is applied to the transonic flow around a civil aircraft type wind tunnel model. The EFD measurements consist in pressure coefficient data from pressure ports or pressure-sensitive paint. It is shown that the complete flow field can be reconstructed from the pressure data with satisfactory accuracy and at relatively low computational cost. The work demonstrates the potential of the POD technique to integrate EFD and CFD data, leading to a combined, validated and complete analysis of the flow under consideration. [less ▲]

Microsatellite Amplification in Plants: Optimization Procedure of Major PCR Components

in Kantartzi, Stella (Ed.) Methods in Molecular Biology™ series: Microsatllites (2013)

The country of residence and migrant transnationalism: how do opportunity structures in countries of residence affect transnational attitudes and behavior of migrant organizations from the African Great Lakes region

in Halm, Dirk; Sezgin, Zeynep (Eds.) Migration and Organized Civil Society: Rethinking national policy (2013)

The relevance of food composition data for nutrition surveys in rural Tibet: pilot study in the context of Kashin-Beck Disease

in Biotechnologie, Agronomie, Société et Environnement = Biotechnology, Agronomy, Society and Environment [=BASE] (2013), 17(1), 32-42

Kashin-Beck disease (KBD) is an endemic and chronic osteochondropathy. This disease principally occurs in the Tibet Autonomous Region and in several provinces of the People’s Republic of China. The ... [more ▼]

Kashin-Beck disease (KBD) is an endemic and chronic osteochondropathy. This disease principally occurs in the Tibet Autonomous Region and in several provinces of the People’s Republic of China. The etiology of the disease remains obscure although environmental factors are assumed to be involved. Diet, in particular, differentiates the rural community, affected by KBD, from the other communities (nomads and city-dwellers), who remain unaffected. In anticipation of a nutrition survey, this study aimed to measure the mineral content (Ca, P, Mg, Fe, Zn, Mn, Cu, Ni, Se, Al, Sr, Mo, Cd, As, Pb, Hg, Cr, and Co) of eight Tibetan staple foods and to compare the results against two food composition tables (FCTs). Foods were sampled in twenty households selected from both an endemic and a non-endemic area of rural Tibet. Ten minerals involved in bone metabolism were measured using atomic and molecular spectrometric methods. Results revealed that a very limited number of food/constituent pairs showed a variation in mineral composition during a single year of testing for a given region. In addition, results showed significant differences in mineral content between the endemic and the non-endemic area, especially for wheat flour. Following our analysis of the mineral content of the Tibetan food samples, results were statistically compared with similar foods listed in two food composition tables: the USDA National Nutrient Database (USDA Food Search for Windows, Version 1.0, database version SR23), and the China Food Composition Table (book 1, 2nd edition). More than 50 to 60% of p-values < 0.05 were highlighted, suggesting the inappropriateness of using FCTs as a reference for nutrition surveys in rural Tibet, and emphasizing the need for analysis of traditional foods. Differences were found to be more or less marked depending on the element considered, and calcium content seemed to show the greatest difference. Although it is obviously too early for definite conclusions to be reached (insufficient number of samples by food and insufficient number of foods analyzed), it seems that the present pilot-study indicates significant discrepancies between measured and tabulated values of the mineral content of certain foods. A more complete survey would therefore seem mandatory. [less ▲]