French Context Research Articles

National origin discrimination or racial discrimination? The mobilization of SNCF’s Moroccan railway workers

ABSTRACT In 2018, 848 Moroccan railway workers had the French national train company convicted for national origin discrimination. In the French context, this fight and the judicial outcome are remarkable. The absence of class action and the colour blind environment have historically limited mobilization against racial discrimination. This article examines the conditions of this success despite the institutional context. Some peripheral actors tried but failed to impose a racial and post-colonial framing. Only the “national origin discrimination” framework enabled the achievement of the legal case.

English

This research investigates the relationship between financial reporting quality and audit quality within the context of French listed companies. The auditor brand name (Big4) is used as a proxy for audit quality and earnings management is ascertained through real and accruals earnings management estimation. Discretionary accruals are estimated using the Jones Model and the Modified Jones Model while real earnings management is estimated through the use of models proposed by Roychowdhury (2006). The results indicate that clients of Big4 audit firms record higher levels of accruals and real earnings management. This assertion could be attributed to the low level of auditor litigation risk in France. This study contributes to the literature by investigating the case for both discretionary accruals and real earnings management in a French environment that has peculiar auditing characteristics.   Key words: Audit quality, financial reporting quality, earnings management, discretionary accruals, real earnings management.

How the Custom Suppresses the Endowment Effect: Exchange Paradigm in Kanak Country.

In this paper, Knetsch's exchange paradigm is analyzed from the perspective of pragmatics and social norms. In this paradigm the participant, at the beginning of the experiment, receives an object from the experimenter and at the end, the same experimenter offers to exchange the received object for an equivalent object. The observed refusal to exchange is called the endowment effect. We argue that this effect comes from an implicature made by the participant about the experimenter's own expectations. The participant perceives the received item as a gift, or as a present, from the experimenter that cannot be exchanged as stipulated by the social norms of western politeness common to both the experimenter and the participant. This implicature, however, should not be produced by participants from Kanak culture for whom the perceived gift of a good will be interpreted as a first act of exchange based on gift and counter-gift. This exchange is a natural, frequent, balanced, and indispensable act for all Kanak social bonds whether private or public. Kanak people also know the French social norms that they apply in their interactions with French people living in New Caledonia. In our experiment, we show that when the exchange paradigm takes place in a French context, with a French experimenter and in French, the Kanak participant is subject to the endowment effect in the same way as a French participant. On the other hand, when the paradigm is carried out in a Kanak context, with a Kanak experimenter and in the vernacular language, or in a Kanak context that approaches the ceremonial of the custom, the endowment effect is no longer observed. The same number of Kanak participants accept or refuse to exchange the endowed item. These results, in addition to providing a new explanation for the endowment effect, highlight the great flexibility of decisions according to social-cultural context.

Does corporate social responsibility affect dividend policy? Empirical evidence in the French context

PurposeThe purpose of this paper is to focus on the impact of corporate social responsibility (CSR) on dividend policy in the French context. In addition, the authors seek to determine if the individual components of CSR influence dividend policy.Design/methodology/approachThis study uses panel data methodology for a sample of French non-financial firms between 2008 and 2018. Generalized least squares method is used to estimate the models.FindingsUsing panel data methodology for a sample of 825 observations for the period 2008–2018, this study finds a positive impact of CSR practices on dividend policy. The authors also find that individual components of CSR positively influence dividend policy. To check the robustness of the results, this study further runs a sensitivity tests, including an alternative measure of dividend policy, all of which confirm the findings.Practical implicationsThis study has examined the impact of CSR on dividend policy in France and may have implications for regulatory, investors, analysts and academics. First, the involvement in CSR best practices encourages companies to pay more dividends to investors. Therefore, investors are more motivated to invest in socially responsible firms than socially irresponsible firms. Second, given the association of CSR with the quality of accounting information and financial markets, regulators should step up recommendations relating to the different societal dimensions of CSR.Originality/valueWhile little previous work has focused on the causal link between CSR and dividend policy, this research is the first, to the authors’ knowledge, to have looked at the impact of CSR on dividend policy in France.

Ecological connectivity in spatial planning: from the EU framework to its territorial implementation in the French context

Against the background of widespread biodiversity loss, the issue of ecological connectivity has become increasingly important in recent decades at EU level. This growing attention can be observed in particular in biodiversity strategies or certain directives, in the establishment of key programmes or in the mobilisation of various types of funds. However, there is currently no EU framework that explicitly obliges member states to address the issue or to achieve certain objectives in this field. This article first shows how ecological connectivity has gradually emerged as a spatial planning issue, in particular through national/federal and/or regional legislative developments, in different countries (Germany, Italy and France). A focus on the French context and its Green and Blue Network Policy then depicts the implementation challenges observed in spatial planning at the regional, sub-regional and local levels. The paper highlights the difficulty of establishing a standardised framework for ecological connectivity, which implies considering the complexity of wildlife in spatial planning procedures in which potentially divergent interests intersect.

The Reception of Chaucer's Shorter Poems, 1400–1450: Female Audiences, English Manuscripts, French Contexts by Kara A. Doyle

Reviewed by: The Reception of Chaucer's Shorter Poems, 1400–1450: Female Audiences, English Manuscripts, French Contexts by Kara A. Doyle Sarah Wilma Watson Kara A. Doyle. The Reception of Chaucer's Shorter Poems, 1400–1450: Female Audiences, English Manuscripts, French Contexts. Chaucer Studies. Cambridge: D. S. Brewer, 2021. Pp. 306. $99.00 cloth; $24.99 e-book. Kara A. Doyle's new book uncovers an exciting early chapter in the reception of Chaucer's poetry. Exploring six manuscript compilations dating to [End Page 397] between 1410 and 1450, Doyle demonstrates how early compilers placed Chaucer in a French literary context that encouraged readers to focus on Chaucer's female-voiced critique of fin'amors. Creators of fifteenth-century compilations developed Chaucer's reputation as "womanis frend" by positioning his poetry alongside French and English texts that highlight female perspective, agency, and voice. Through codicological interpretation and comparative literary analysis, Doyle reconstructs the intertextual reading experience of medieval audiences, showing how compilers and readers encountered Chaucer, Hoccleve, and Lydgate through the lens of French lyric sequences and dits and debats amoureux. This French literary context foregrounded for medieval readers a concept that Doyle terms "the female hermeneutic dilemma"—"when confronted with fin'amor gallantry, should women believe men's protestations of love and fidelity or treat them with skepticism?" (3). Tracing the development of this idea in Chaucer's poetry and in the works of his French and English contemporaries and successors, Doyle explores how medieval authors, compilers, and readers responded to bids for female agency and challenges to courtly and chivalric masculinity. Before turning to the six manuscript compilations that structure her book, Doyle devotes Chapter 1 to exploring the "female hermeneutic dilemma" featured in all six collections. Influenced by Ovid's Heroides; the Ovide moralisé; the dits amoureux of Guillaume de Machaut; and the French lyric sequences of Eustache Deschamps, Christine de Pizan, and John Gower, Chaucer developed a female-voiced critique of fin'amors that is portrayed especially prominently in Anelida and Arcite. Analyzing this poem, Doyle identifies five tropes that constitute the female hermeneutic dilemma: "female ventriloquism, exposing male fickleness, skepticism about male fin'amor rhetoric, demonstrating female fidelity, and warning the female audience" (21). Doyle argues that this critique of fin'amors runs through much of Chaucer's work prior to the Canterbury Tales and receives especially extended and sincere treatment in Anelida and Arcite, a text popular among Chaucer's early readers. With the female hermeneutic dilemma in mind, in Chapter 2, Doyle turns to Cambridge University Library, MS Gg.4.27 (c. 1410–25), the earliest known attempt to compile a complete works of Chaucer. Doyle observes that the compiler opens the collection with "French-inflected materials" to create a "French lyric backdrop" (13) for Chaucer's works, and closes the collection with John Lydgate's Temple of Glass, a text that offers "an unusually thoughtful retrospective on the female-voiced tropes [End Page 398] in Chaucer's work" (14). The compiler of Gg.4.27 thus "encourages readers to see Chaucer through the lens of late fourteenth-century French literature and sets audiences up to think of Chaucer as 'womanis frend'" (52). Next, in Chapter 3, Doyle analyzes Durham Cathedral Library, MS Cosin V.ii.13, an anthology dating to between 1425 and 1450 that includes Chaucer's Troilus and Criseyde and Thomas Hoccleve's Letter of Cupid (an adaptation of Christine de Pizan's Epistre au dieu d'amours). Doyle argues that by pairing these texts, "the compiler gives Chaucer's masterpiece a French framework and helps construct a Chaucer who teaches women to be wary readers of [fin'amors] rhetoric" (76). In Chapter 4, Doyle returns to Chaucer's Anelida and Arcite, considering how this text is positioned within two anthologies created by John Shirley: British Library, Additional MS 16165 and Trinity College, Cambridge, MS R.3.20. In both manuscripts, Shirley situates Anelida and Arcite in a context that reinforces female skepticism of fin'amors rhetoric, placing Chaucer's poem alongside lyric poems that question the morality of courtly life and show the wide range of male intentions that women must interpret. Through prologues, headers, and marginal...

Integrated or Excluded: The Effects of French Integration Policies on Immigrant Communities From 2000 to 2020

Few issues are as important to European politics as integration, though research into the actual effect of integration policies on immigrant communities is sparse in Europe and especially in France. This paper examines through the data available to researchers how immigrant communities compare to native populations in terms of cultural, health, and economic characteristics. To this end the paper is organized as follows: the first section introduces the French political context and the cultural attitude towards immigrants. Next, the various methods of analysis are presented, and each of the previously mentioned attributes is analyzed in the French context as well as in comparison to immigrant communities in countries around France. The comparative analysis is completed using the same materials as those used in studying French immigrants, ensuring that the comparisons made are credible and reliable. From the above-mentioned analysis, policy recommendations are drawn for France and its European neighbors.

The effect of unconditional conservatism on the effectiveness of investment policies through overconfidence in the French context

In this paper, we first present a practical analysis of the reciprocal relationship between unconditional accounting conservatism and managerial overconfidence. Second, we examine the accounting conservatism effect on the investment policy effectiveness in the French context. The analysis sample includes non-financial companies listed on SBF 250 market with the period 2009-2017. We determine, through this analysis, whether accounting conservatism mitigates the optimism of over-confident managers, knowing that they generally tend to overestimate future returns on investments, exercise less prudent accounting practices and over-invest in capital projects. Basically, this research aims to verify the type of moderating effect that accounting conservatism provides for investment policy effectiveness, and the reduction of related behavioural bias generated by overconfidence. Empirical results allow elucidating this relationship and removing the ambiguity of the accounting conservatism role on over-investment processes. The conclusions partly opposed to those established in the literature on other analytical samples.

The effect of unconditional conservatism on the effectiveness of investment policies through overconfidence in the French context

The effect of unconditional conservatism on the effectiveness of investment policies through overconfidence in the French context

Escola Família Agrícola: Propostas de Educação Transformadora

Este estudo faz parte da dissertação de Mestrado do Programa de Pós-graduação em Ensino de Ciências e Humanidades, Universidade Federal do Amazonas. Tem como principal objetivo reconstruir historicamente a proposta da Escola Família Agrícola e Pedagogia da Alternância, no contexto francês e brasileiro, traz como exemplo a sua história no Vale do Guaporé em Rondônia. A primeira experiência da Escola Família Agrícola ocorreu na França (1935). No Brasil, a Escola Família Agrícola tem origem com o Movimento de Educação Promocional do Espírito Santo- MEPES, ocorre por várias iniciativas influenciadas, sobretudo, pelas Comunidades Eclesiais de Base - CEBs, ligadas à Igreja Católica, ao movimento sindical de trabalhadores e trabalhadoras rurais, traz conceitos muito presentes na teoria de Paulo Freire, como o desejo de transformar a realidade em que se vive. Os resultados parciais da pesquisa enfatizam como a pedagogia da alternância no Vale do Guaporé foi elaborada pelos povos do campo da localidade e se concretizou como uma educação transformadora, em uma região marcada pelo lucro e exploração da Amazônia ocidental. Palavras-chave: escola família agrícola, pedagogia da alternância, movimento sindical. Agricultural Family School: Transforming Education Proposals ABSTRACT. This study is part of the Master’s degree dissertation of the Postgraduate Program in Science Teaching and Humanities, at the Federal University of Amazonas. The main objective of this research is to rebuild the proposal of the Agricultural Family School and Pedagogy of Alternation historically, in the French and Brazilian contexts, and it brings as an example its history at Guaporé Valley in Rondônia. The first experience of the Agricultural Family School took place in France (1935). In Brazil, the Agricultural Family School has origins in the Movement of Promotional Education Espírito Santo - MPEES. The Agricultural Family School, in Brazil, takes place through several initiatives that are influenced, specially, by the Basic Ecclesiastical Communities - BECs, linked to the Catholic Church, to the labor union movement of rural workers, carrying concepts from Paulo Freire’s theory, such as the desire to transform the reality in which we live in. The partial results of the research emphasize how much the Pedagogy of Alternation at Guaporé Valley was elaborated by local the rural people and it was concretized into a transformative education, in a region marked by the profit and exploitation of the western Amazon. Keywords: agricultural family school, pedagogy of alternation, labor union movement. Escuela de Familia Agrícola: Propuestas Educativas Transformadoras RESUMEN. Este estudio forma parte de la disertación de Maestría del Programa de Posgrado en Enseñanza de Ciencias y Humanidades de la Universidad Federal de Amazonas. Tiene como principal objetivo reconstruir históricamente la propuesta de la Escola Família Agrícola y la Pedagogía de la Alternancia, en el contexto francés y brasileño, trae como ejemplo su historia en el Vale do Guaporé en Rondônia. La primera experiencia de la Escuela Familiar Agrícola tuvo lugar en Francia (1935). En Brasil, la Escuela Familiar Agrícola tiene su origen en el Movimiento de Educación Promotora de Espírito Santo - MEPES, ocurre a través de varias iniciativas influenciadas, sobre todo, por las Comunidades Eclesiásticas de Base - CEBs, vinculadas a la Iglesia Católica, a los trabajadores rurales movimiento sindical. , trae conceptos muy presentes en la teoría de Paulo Freire, como el deseo de transformar la realidad en la que se vive. Los resultados parciales de la investigación destacan cómo la pedagogía de la alternancia en el Valle del Guaporé fue desarrollada por los campesinos de la localidad y se materializó como una educación transformadora, en una región marcada por el aprovechamiento y explotación de la Amazonía occidental. Palabras clave: escuela familiar agrícola, pedagogía de la alternancia, movimiento sindical.

Climate litigation in France, a reflection of trends in environmental litigation

While climate litigation has developed somewhat in recent years and has received much attention from both media and legal scholars, we examine it in the French context to determine its degree of originality compared to environmental litigation as a whole. On the one hand, the main successes of climate litigation can be explained by two important trends in environmental litigation. It builds on the strength of the European legal system and takes advantage of the progress made in legal redress for ecological damage. However, on the other hand, it faces the same limitations as environmental litigation. It is difficult to impose positive obligations on the legislator and environmental objectives are poorly integrated. We conclude that climate litigation reflects the major trends in contemporary environmental litigation. Its real originality lies rather in the establishment of a “trajectory review” by the judge in the Grande-Synthe case.

Contribución de la calidad de la garantía de la RSE a la evaluación del mercado de los informes voluntarios de RSE: Una investigación del contexto francés

Contribución de la calidad de la garantía de la RSE a la evaluación del mercado de los informes voluntarios de RSE: Una investigación del contexto francés

Identify Parameters Hindering Renewable Hydrogen Production in France: Life Cycle Sensitivity and Uncertainty Analysis

Flourishing green hydrogen economy worldwide serves as a pillar for global energy transition and carbon-neutral targets. However, rare researches on the environmental impact of green hydrogen production have focused on national average resource availability and technology market share. Nor a detailed and holistic sensitivity and uncertainty analysis regarding both foreground and background parameters in the green hydrogen production life cycle could be found. To fill these gaps, we present this study as a comprehensive environmental impact investigation of renewable-electricity-based water electrolysis H2 production in France, in terms of average resource availability and technology market share in France in 2019. Water electrolysis H2 production with average French wind electricity through proton exchange membrane electrolysis unit was identified as the most environmentally-beneficial option among all pathways studied. By building the corresponding French national benchmark parametric life cycle model, the key parameters that determine the environmental impact of green hydrogen in France were revealed. Under current French context, environmental impact’s uncertainty for solar-to-H2 and wind-to-H2 pathways is between 19%-26% and 8%-11%, respectively. Based on the unit process contribution investigation and further scenario analyses, we propose the guidelines and suggestions on improving life cycle renewability and sustainability to French green H2 production.

Eric Zemmour, The New Face of the French Far Right: Media-Sponsored, Neoliberal, and Reactionary

French polemist and far-right candidate to the presidency Éric Zemmour personifies a new form of identitarian conservatism, combining a revival of radical notions long taboo in the French political culture—such as race—with more traditional pro-Catholicism language and a neoliberal approach to economics. This article explores Zemmour’s trajectory from journalist to polemist to political activist; his strategy of competing with Marine Le Pen’s Rassemblement National through his ambitious project of “Union of the Rights;” and his ideological offering, which can be summed up as a version of Trump’s MAGA narrative adapted to the French context. It concludes with the systemic reasons for Zemmour’s visibility on the French media and political landscape, as well as explaining why his modest electoral results should not be allowed to obscure his success at creating a new political brand that will remain on the French ideological market.

Entre el Estado y el mercado: formas y motivos específicos Reestructuración inter organizativa (RIO) en el ámbito asociativo en Francia

Literature on Inter-Organizational Restructuring (IOR) among nonprofit organizations (NPOs) is mostly focused on US mergers. Despite the diversity of its IOR practices, the French context remains underresearched. Based on an online survey sent to a wide sample of NPOs, we highlight the existence of innovative IOR practices in France. The paper explores the diverse forms and motives of IOR that French NPOs carry out in a context of increasingly strong constraining forces. Our findings show that market orientation cannot fully explain the diversity of IOR practices and corroborate the centrality of the social and political perspectives in IOR.

Anatomy of a Social Crisis and Performance as Protest ritual in Postmodernity: The Chant of the Yellow Vests.

Protest has long occurred as an effective communication tool for societies that have suffered from the oppression of their ruling structures. This article therefore aims primarily to analyze the components of the social drama and conflict that gave rise to the citizen mobilizations of the “Gilets jaunes” Yellow Vests in France at the end of 2018 and throughout 2019. In this sense, the ritual dimension is studied, emphasizing the role of performance and its diffusion on social media as fundamental elements of the current activist context. The symbolic object, performative acts such as music and, especially chants, are configured as an indispensable part of citizen mobilizations.
 For this analysis, the methodology employed was through the ethnographic observation in situ during the marches on the city of Paris; in addition to the hemerographic review and the netnographic monitoring of the protests after 2018 in other cities of France. Through comparative analysis, these observations were contrasted with a part of the bibliography relevant to the different elements that compose this object of study comprises and with other protests that have had an important broadcasting in the globalized world.
 The above confirms the importance given by democratic societies to protest as a form of citizen communication, as well as to its ritual codes. In the French context, La Marseillaise and Le Chant des Partisans stand out for their symbolic and textual load of civil resistance and active opposition to the alienations produced by the governing structures.
 Finally, this research aims to offer an approximation of the forms of peaceful resistance in the specific phenomenon of the Yellow Vests, a model that, in a general way, will allow us to study to a certain extent the most relevant cases of protest in recent years. The function of their performative codes, their reception and dissemination on the various platforms that support social networks, whose easy accessibility does not imply the infinite return to nostalgic memory, but a forceful evidence and the clamor for justice.

Unsteady nodal modeling of building ventilation networks

Ventilation network design and analysis are generally performed using nodal approaches (egg. 1 node for each zone) and quasi-static assumption. Thus, inertia effects of ducts are neglected as well as any possible acoustic resonance that could occur in any internal volume. These effects might be not as negligible as one could think while studying particular transient boundary conditions. Wind effect, including its turbulence, even at relatively small velocity, windstorm impact, flow disturbance, imply internal pressure fluctuations that cannot be caught if quasi-static assumption is considered within nodal numerical models. Inertia effect is not automatically linked to compressible and resonance assumptions can be identified even in incompressible conditions.The present study aims to identify in which cases the quasi-static assumption can be made. Simple stepwise boundary conditions are applied on a simple configuration with one zone and two ducts. The MATHIS software, developed to analyze ventilation systems in buildings and chosen as the standard tool in the French context, is used for this study and validated under unsteady state for a single zone case. A new approach is proposed to build a unique graphical analysis from two groups of terms, being define using a dimensionless method. Its usage enables to highlight in which situation internal pressure resonance will happen and therefore helps the modeler to choose the correct assumptions for further simulations.

Responses

In this article, Jean Beaman examines Rawls and Duck's analysis of the interaction order and tacit racism in the French context. And Martijn de Koning is dedicated to the question »If Islamophobia is almost undetectable as a mode of racism, do other ways of thinking and/or opposing anti-Muslim racism then become deviant and abnormal?

Lee, Wendy Anne. Failures of Feeling: Insensibility and the Novel.

Lee, Wendy Anne. <i>Failures of Feeling: Insensibility and the Novel</i>.

The Effect of the Characteristics of Audit Committees on Internal Control: An Empirical Study of the French Context

The Effect of the Characteristics of Audit Committees on Internal Control: An Empirical Study of the French Context