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Les dividendes exonérés d'impôts en Suisse: analyse des pratiques des sociétés cotées depuis l’entrée en vigueur de la RIE II

L’entrée en vigueur de la loi sur la réforme de l’imposition des entreprises II (RIE II) a, entre autres, modifié le traitement fiscal des dividendes payés par certaines entreprises suisses. Elles ont notamment la possibilité de payer des dividendes exonérés d’impôts à partir de leurs réserves issues d’apports de capital. Cet article fait le point.

Institution partenaire

Haute Ecole de Gestion de Genève

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Français / 04/12/2017

Reports on CBMI 16 and ICME 16

This issue features not just one but two conference reports. The first covers the 14th International Workshop on Content-Based Multimedia Indexing (CBMI 16), while the second covers the 2016 IEEE International Conference on Multimedia and Expo (ICME 2016). For both, find out what hot topics and key themes were discussed, which submissions earned the Best Paper awards, and more.

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 26/11/2017

A general framework for routing problems with stochastic demands

We introduce a unified modeling and solution framework for various classes of rich vehicle and inventory routing problems as well as other probability-based routing problems with a time-horizon dimension. Demand is assumed to be stochastic and non-stationary, and is forecast using any forecasting model that provides expected demands over the planning horizon, with error terms from…

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 23/11/2017

Balancing alancing tradition and innovatrion: : the role of strategic naming and family roots in the franconian beer industry

The introduction of new products is often seen as an attractive strategy that improves firm performance. However, because novelty can endanger local traditions and decrease attachment to existing stakeholders, launching new products can result in an arduous enterprise, in particular, in industries that value tradition. This paper elaborates on the resources and strategies upon which…

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 19/11/2017

Negative results for the prediction of postprandial hypoglycemias from insulin intakes and carbohydrates: : analysis and comparison with simulated data

Diabetic patients usually take insulin bolus right before eat-ing a meal. A wrong dosage of insulin may lead to a hypoglycemia. Be-ing able to anticipate such insulin-induced, postprandial hypoglycemias would enable warning of the patients about the risk associated with the quantity of insulin they are planning to take. In this work, we explore the feasibility of predicting these…

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 19/11/2017

ChaLearn joint contest on multimedia challenges beyond visual analysis: : an overview

This paper provides an overview of the Joint Contest on Multimedia Challenges Beyond Visual Analysis. We organized an academic competition that focused on four problems that require effective processing of multimodal information in order to be solved. Two tracks were devoted to gesture spotting and recognition from RGB-D video, two fundamental problems for human computer interaction…

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 19/11/2017

Regulation of crowdlending: the case of Switzerland

The increasing interdependence of firms and individuals throughout the world facilitates the development of the crowdlending market. Crowdlending is an emerging source of financing involving open calls to the public, generally via internet, to finance with loans individuals or companies (Meyer, 2007). The major role of crowdlending activities has been to bring new energy to a global…

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 13/11/2017

E-voting: : enhance digital native student interactions with a new voting activity in Moodle

This paper presents a new Moodle activity called “e-voting”. This activity brings wider interaction inside large face-to-face classes. The paper presents how interactions can be supported and enhanced by engaging students, and also by enabling professors to work on initial concepts in a flipped-class or distance learning contexts. This paper describes the three different pedagogical…

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 11/11/2017

Fundamentals of texture processing for biomedical image analysis: : a general definition and problem formulation

This chapter aims to provide an overview of the foundations of texture processing for biomedical image analysis. Its purpose is to define precisely what biomedical texture is, how is it different from general texture information considered in computer vision, and what is the general problem formulation to translate 2Dand 3Dtextured patterns from biomedical images to visually and…

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 11/11/2017

Going beyond the relapse peak on social network smoking cessation programmes: : ChatBot opportunities

Research question: A social network programme called J’arrête de fumer was set up in 2016 in the six French-speaking cantons of Switzerland. It consists of Facebook groups where people agree on a date to quit smoking. A peak of relapse appears during the first three weeks of the programme. This research aims to explore the feasibility of building a Chatbot to help people to get over…

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 06/11/2017

MedRed: a health-care data acquisition service for research purposes

Research in the health-care domain requires the collection of important and exhaustive datasets, in order to validate a scientific hypothesis, or to assess the effectiveness of a treatment, technology, medicine, or procedure. The data acquisition phase for this type of work requires an often under-estimated amount of time and effort, while needing to keep high quality standards for…

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 06/11/2017

Retrieval from and understanding of large–scale multi–modal medical datasets: : a review

Content–based multimedia retrieval has been an active research domain since the mid 1990s. In the medical domain visual retrieval started later and has mostly remained a research instrument and less a clinical tool, even though a few tools for retrieval are employed in clinical work. The limited size of data sets due to privacy constraints is often mentioned as a reason for these…

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 06/11/2017

Services de gestion de données de recherche en Suisse ::vers une collaboration élargie & une offre exhaustive

Dans cet article, les auteurs décrivent l’étude de la gestion du cycle de vie des données en cours en Suisse avec un accent sur la préservation à long terme. Basé sur une grande analyse de documents, ainsi que des entretiens semi-structurés, le projet décrit ci-dessous vise à fournir des services au niveau suisse pour les besoins les plus importants dans la gestion des données tout…

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 02/11/2017

Diversité de l’équipe entrepreneuriale et performance de l’ entreprise nouvellement créée en Afrique: : l’effet modérateur des conflits

D’après l’OCDE (2009), la plupart des entreprises créées en Afrique sont des SARL (ou assimilées) et la plupart des emplois provient de cette catégorie d’entreprises. Conscientes des enjeux de l’entrepreneuriat collectif, les autorités de la plupart des pays d ’ Afrique de l ’ Ouest et Centrale se sont engagées à créer un environnement politique, institutionnel, juridique et…

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 01/11/2017

Accessing reliable health information on the Web ::a review of the HON approach

Accessing online health content of high quality and reliability presents challenges. Laypersons cannot easily differentiate trustworthy content from misinformed or manipulated content. This article describes complementary approaches for members of the general public and health professionals to find trustworthy content with as little bias as possible. These include the Khresmoi health…

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 30/10/2017

Lessons Learned from Swiss Born Global Firms’ internationalization in Brazil

Prior research on born globals have investigated internationalization strategies in the context of the host, developed markets. However, little research has been done on strategies of born globals entering emerging markets which are characterized by complexity and instability. Therefore, the aim of our paper is the investigation of Swiss born globals’ internationalization strategies…

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 20/10/2017

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