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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

Steerable wavelet machines (SWM): : learning moving frames

We present texture operators encoding class-specific local organizations of image directions (LOIDs) in a rotation-invariant fashion. The LOIDs are key for visual understanding, and are at the origin of the success of the popular approaches, such as local binary patterns (LBPs) and the scale-invariant feature transform (SIFT). Whereas, LBPs and SIFT yield hand-crafted image...

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 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

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

Full Text

English / 13/11/2017

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-MEMENTO: : a smartwatch experiment to investigate rote memorization in the connected age

This article presents the results obtained by a qualitative study aiming at assessing the impact of innovative technologies on rote learning. The study involved students attending courses at Bachelor level. We compared the memorization of data provided on hard paper copies with data displayed on the smartwatch. We developed an application on the Apple Watch generating data batches....

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 11/11/2017

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

Expectation and experience: : passenger acceptance of autonomous public transportation vehicles

Passenger acceptance is a key factor for the successful integration, uptake and use of autonomous vehicles (AVs) in the domain of public transpor-tation. Especially knowing opinions and attitudes around safety, comfort and convenience. We discuss a pilot study conducted as part of a larger research project where AVs are being tested to transport members of the general public on a...

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

Tourist's animal welfare considerations: : elephant tourism in Thailand

There is a growing interest in the treatment of animals used in the tourism industry, yet the academic literature on the animal welfare consideration exhibited by tourists is limited. This study seeks to identify if demographic differences amongst tourists engaging in animal-based tourism influence the importance they attribute to the ethical treatment of those animals. A statistical...

Institution partenaire

Haute Ecole de Gestion de Genève

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/ 09/11/2017

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

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