ISEL: An e-Taxation System for Employers

In 2008 the State of Geneva modified its regulation on taxation at source in order to collect electronic fiscal data from employers. Indeed the latter provide data on their employees directly to the tax administration (AFC) and furthermore pay taxes to the State on behalf of their employees. They subtract the corresponding amounts from employees' income and refund that money to the fiscal administration. The taxation at source system is applied to foreigners who work in Switzerland or who receive Swiss pensions, to people who live in Geneva but work in other Cantons, as well as to performers, artists or speakers who work occasionally in Geneva. More than 12'000 companies and 117'000 employees are concerned by the scheme, and large companies provide data on several thousand employees. In the past these files provided by employers were handled semi-automatically by the AFC (at best). The new system (called ISEL for Impôt à la Source En Ligne) offers employers two electronic channels to provide data on employees: file transfer (.XSD) and internet e-form. This case study describes the ISEL project and its context, and discusses the issues raised by the introduction of this e-taxation system. On the human side, our paper takes a qualitative approach, based on interviews of various stakeholders involved in the project. They were asked questions on ISEL's functionality, usability, performance, and so on. On the technical side, the paper presents the architecting principles of the e-government approach in Geneva (Legality, Responsibility, Transparency and Symmetry) and the workflow that was implemented on top of AFC's legacy system.private public partnership; tax collection; e-services; e-government; data exchange; architecture; usability

L'attractivité de la Suisse - un facteur surévalué / Überbewertete Attraktivitätsdiskussion

Die Gründe, warum Menschen in ein bestimmtes Land fliehen sind höchst komplex. Entgegen der Wahrnehmung vieler Politikerinnen und Politiker haben die sozialen Leistungen, die ein Aufnahmeland zur Verfügung stellt, meist keinen grossen Einfluss darauf. Les raisons qui poussent les personnes à fuir et à se réfugier dans un pays donné sont multiples, complexes et souvent sans grand lien avec le type de prestations sociales qu’offrent les pays de destination, contrairement à ce que semblent penser l’opinion publique et de nombreux groupes de la sphère politique

Sled acceleration control for low speed impact testing and transient response studies

Whiplash Associated Disorder is the most common soft-tissue injury arising from low-speed car crashes (Siskind et al. 2013). To better understand whiplash injury mechanisms in the head-neck system, a sled was acquired. The sled was previously controlled in open loop mode, without any feedback of the resulting motion. The aim of this project is to safely control the motion and acceleration of the sled in order to be able to generate reproducible acceleration profiles.FSR (Fondation Sécurité Routière

Repenser la médiation culturelle en bibliothèque publique : participation et quotidienneté

Mémoire de fin d\u27étude du diplôme de conservateur, promotion DCB18, portant sur la mise en œuvre concrète en bibliothèque de la médiation culturelle

Quantitative geometric analysis of rib, costal cartilage and sternum from childhood to teenagehood

Better understanding of the effects of growth on children’s bones and cartilage is necessary for clinical and biomechanical purposes. The aim of this study is to define the 3D geometry of children’s rib cages: including sternum, ribs and costal cartilage. Three-dimensional reconstructions of 960 ribs, 518 costal cartilages and 113 sternebrae were performed on thoracic CT-scans of 48 children, aged four months to 15 years. The geometry of the sternum was detailed and nine parameters were used to describe the ribs and rib cages. A "costal index" was defined as the ratio between cartilage length and whole rib length to evaluate the cartilage ratio for each rib level. For all children, the costal index decreased from rib level one to three and increased from level three to seven. For all levels, the cartilage accounted for 45 to 60% of the rib length, and was longer for the first years of life. The mean costal index decreased by 21% for subjects over three years old compared to those under three (p<10-4). The volume of the sternebrae was found to be highly age dependent. Such data could be useful to define the standard geometry of the paediatric thorax and help to detect clinical abnormalities.Grant from the ANR (SECUR_ENFANT 06_0385) and supported by the GDR 2610 “Biomécanique des chocs” (CNRS/INRETS/GIE PSA Renault

Variability of Child Rib Bone Hounsfield Units using in vivo Computed Tomography

The variability assessment of the rib bone mechanical properties during the growth process is still missing. These properties could not be obtained in vivo on children. Relationships have been obtained between Hounsfield Units from computed tomography (CT) and mechanical properties (e.g. for the cortical bone on adults). As a first step for investigation of the mechanical properties of child ribs, the aim of this study was to determine the Hounsfield Units variation of child ribs from CT‐scan data, by rib level, along the rib and within the rib sections. Twenty‐seven right ribs of levels 4, 6 and 9 were processed from 11 thoracic CT scans of children without bone lesions aged between 1 and 10 years. A first set of 10 equidistributed cross‐sections normal to the rib midline were extracted. Sixteen equally distributed elements defined 4 areas into the cortical band: internal, external, caudal and cranial. Within the rib sections, Hounsfield Units were found significantly higher in internal and external areas than in caudal and cranial. In a further step using calibrated CT scans, it would be possible to derive the mechanical properties of in vivo child ribs using bone density correlation with Hounsfield Units