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Pour un agent économique (à savoir un individu, un ménage, une association, une entreprise, un État...) ou une entité (à savoir un équipement, un service, un établissement, un projet, une mission, une fonction...) le budget est un document récapitulatif des recettes et des dépenses prévisionnelles déterminées et chiffrées pour un exercice comptable à venir (généralement l'année). La démarche budgétaire peut concerner le domaine de la gestion privée ou publique. Le présent article ne traite que des concepts et des pratiques ayant trait à la gestion privée (voir par ailleurs les articles détaillés : le Budget de l'État ou le Budget de l'État français ou le Budget de l'Union européenne).  +
Sumak kawsay is a neologism in Quechua created in the 1990s by socialist-indigenous organizations. Originally created as a political and cultural proposal, Ecuadorian and Bolivian governments later adopted it. The term refers to the implementation of a socialism that moves away from Western socialist theory and instead embraces the ancestral, communitarian knowledge and lifestyle of Quechua people. In Ecuador, it has been translated as buen vivir or "good living", although experts in the Quechua language agree that a more precise translation would be "the plentiful life". In Bolivia, the original word in Aimaran is suma qamaña which has been translated as vivir bien or living well. In the original Quechua phrase, sumak refers to the ideal and beautiful fulfillment of the planet, and kawsay means "life," a life with dignity, plenitude, balance, and harmony. Similar ideas exist in other indigenous communities, such as the Mapuche (Chile), the Guaraní (Bolivia and Paraguay), the Achuar (Ecuadorian Amazon), the Guna (Panamá), etc. Mayan Tsotsil and Tseltal peoples pursue Lekil Kuxlejal (a fair-dignified life), which is considered equivalent to Buen Vivir and has influenced the development Neozapatismo. Since the 1990s, sumak kawsay has grown into a political project that aims to achieve collective wellbeing, social responsibility in how people relate to nature, and a halt to endless capital accumulation. This final aspect makes the project an alternative to traditional development. Buen vivir proposes the collective realization of a harmonious and balanced life based on ethical values, in place of a development model that views human beings as an economic resource. Indigenous movements in Ecuador and Bolivia, along with intellectuals, initially used the concept to define an alternative paradigm to capitalist development with cosmological, holistic, and political dimensions. The 2008 Constitution of Ecuador incorporated the concept of the rights of nature, as did the 2009 Constitution of Bolivia. Diverse theorists, such as economists Alberto Acosta and Magdalena León, say that sumak kawsay is not about a finished and completely structured theory, but rather an unfinished social proposal that can be improved.  
A business improvement district (BID) is a defined area within which businesses are required to pay an additional tax (or levy) in order to fund projects within the district's boundaries. The BID is often funded primarily through the levy but can also draw on other public and private funding streams. BIDs may go by other names, such as business improvement area (BIA), business revitalization zone (BRZ), community improvement district (CID), special services area (SSA), or special improvement district (SID). These districts typically fund services which are perceived by some businesses as being inadequately performed by government with its existing tax revenues, such as cleaning streets, providing security, making capital improvements, construction of pedestrian and streetscape enhancements, and marketing the area. The services provided by BIDs are supplemental to those already provided by the municipality. The revenue derives from a tax assessment on commercial property owners, and in some cases, residential property owners.  +
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A refugee camp is a temporary settlement built to receive refugees and people in refugee-like situations. Refugee camps usually accommodate displaced people who have fled their home country, but camps are also made for internally displaced people. Usually, refugees seek asylum after they have escaped war in their home countries, but some camps also house environmental and economic migrants. Camps with over a hundred thousand people are common, but as of 2012, the average-sized camp housed around 11,400. They are usually built and run by a government, the United Nations, international organizations (such as the International Committee of the Red Cross), or non-governmental organization. Unofficial refugee camps, such as Idomeni in Greece or the Calais jungle in France, are where refugees are largely left without support of governments or international organizations. Refugee camps generally develop in an impromptu fashion with the aim of meeting basic human needs for only a short time. Facilities that make a camp look or feel more permanent are often prohibited by host country governments. If the return of refugees is prevented (often by civil war), a humanitarian crisis can result or continue. According to UNHCR, most refugees worldwide do not live in refugee camps. At the end of 2015, some 67% of refugees around the world lived in individual, private accommodations. This can be partly explained by the high number of Syrian refugees renting apartments in urban agglomerations across the Middle East. Worldwide, slightly over a quarter (25.4%) of refugees were reported to be living in managed camps. At the end of 2015, about 56% of the total refugee population in rural locations resided in a managed camp, compared to the 2% who resided in individual accommodation. In urban locations, the overwhelming majority (99%) of refugees lived in individual accommodations, compared with less than 1% who lived in a managed camp. A small percentage of refugees also live in collective centers, transit camps, and self-settled camps. Despite 74% of refugees being in urban areas, the service delivery model of international humanitarian aid agencies remains focused on the establishment and operation of refugee camps.  
Un camp de réfugiés est un camp temporaire construit par des gouvernements ou des ONG (telles que la Croix-Rouge) pour recevoir des réfugiés. C'est un espace humanitaire artificiel, fondé sur un système urbain pour une durée limitée à la suite d'une catastrophe naturelle ou d'une crise politique. Certains camps peuvent accueillir jusqu'à plusieurs milliers de personnes.  +
Empowerment is the degree of autonomy and self-determination in people and in communities. This enables them to represent their interests in a responsible and self-determined way, acting on their own authority. It is the process of becoming stronger and more confident, especially in controlling one's life and claiming one's rights. Empowerment as action refers both to the process of self-empowerment and to professional support of people, which enables them to overcome their sense of powerlessness and lack of influence, and to recognize and use their resources. As a term, empowerment originates from American community psychology and is associated with the social scientist Julian Rappaport (1981). However, the roots of empowerment theory extend further into history and are linked to Marxist sociological theory. These sociological ideas have continued to be developed and refined through Neo-Marxist Theory (also known as Critical Theory). In social work, empowerment forms a practical approach of resource-oriented intervention. In the field of citizenship education and democratic education, empowerment is seen as a tool to increase the responsibility of the citizen. Empowerment is a key concept in the discourse on promoting civic engagement. Empowerment as a concept, which is characterized by a move away from a deficit-oriented towards a more strength-oriented perception, can increasingly be found in management concepts, as well as in the areas of continuing education and self-help.  +
Platform capitalism refers to the activities of companies such as Google, Facebook, Apple, Microsoft, Uber, Airbnb and others to operate as platforms. In this business model both hardware and software are used as a foundation (platform) for other actors to conduct their own business. Platform capitalism is either heralded as beneficial or denounced as detrimental by various authors. The trends identified in platform capitalism have similarities with those described under the heading of surveillance capitalism. The possible effect of platform capitalism on open science has been discussed. Platform capitalism has been contrasted with platform cooperativism. Companies that try to focus on fairness and sharing, instead of just profit motive, are described as cooperatives, whereas more traditional and common companies that focus solely on profit, like Airbnb and Uber, are platform capitalists (or cooperativist platforms vs capitalist platforms). In turn, projects like Wikipedia, which rely on unpaid labor of volunteers, can be classified as commons-based peer-production initiatives.  +
Capitalism is an economic system based on the private ownership of the means of production and their operation for profit. Central characteristics of capitalism include capital accumulation, competitive markets, price system, private property, property rights recognition, voluntary exchange, and wage labor. In a market economy, decision-making and investments are determined by owners of wealth, property, or ability to maneuver capital or production ability in capital and financial markets—whereas prices and the distribution of goods and services are mainly determined by competition in goods and services markets. Economists, historians, political economists and sociologists have adopted different perspectives in their analyses of capitalism and have recognized various forms of it in practice. These include laissez-faire or free-market capitalism, anarcho-capitalism, state capitalism and welfare capitalism. Different forms of capitalism feature varying degrees of free markets, public ownership, obstacles to free competition and state-sanctioned social policies. The degree of competition in markets and the role of intervention and regulation as well as the scope of state ownership vary across different models of capitalism. The extent to which different markets are free and the rules defining private property are matters of politics and policy. Most of the existing capitalist economies are mixed economies that combine elements of free markets with state intervention and in some cases economic planning. Market economies have existed under many forms of government and in many different times, places and cultures. Modern capitalist societies developed in Western Europe in a process that led to the Industrial Revolution. Capitalist systems with varying degrees of direct government intervention have since become dominant in the Western world and continue to spread. Economic growth is a characteristic tendency of capitalist economies.  +
Le capitalisme désigne un système économique caractérisé par la propriété privée des moyens de production. Par extension, le terme peut également désigner l'organisation sociale induite par ce système ou un système fondé sur l'accumulation du capital productif guidée par la recherche du profit. Les économistes, les sociologues et les historiens ont adopté des perspectives différentes dans leurs analyses du capitalisme et en ont reconnu diverses formes dans la pratique dont le capitalisme de laissez-faire, l'économie sociale de marché ou le capitalisme d'État. Les différentes formes de capitalisme présentent des degrés variables de marché, de propriété privée, d'obstacles à la libre concurrence et d'implication de l'État à travers les politiques sociales et sont du ressort des politiques et de la loi. La plupart des économies capitalistes existantes sont des économies mixtes, qui combinent des éléments de libre marché avec l'intervention de l'État et, dans certains cas, la planification économique. Le système capitaliste a connu une diffusion croissante depuis la révolution industrielle et est actuellement le système économique de la plupart des pays de la planète suite à l'échec du modèle marxiste avec la chute du Mur de Berlin. Il lui est fait de nombreuses critiques concernant notamment la morale, la validité des théories économiques, le rôle de l'État, le pouvoir du capitaliste, le partage de la valeur ajoutée et du profit, l'organisation du travail ou encore les relations internationales. En outre, l'implication du capitalisme dans de grandes questions sociétales, comme l'impérialisme ou les dégâts fait à l'environnement, font l'objet de controverses. Pour cette raison, le mot capitalisme est généralement employé avec une connotation critique ou une volonté de s'opposer à ce système, notamment par les tenants du marxisme et de l'anarchisme.  +
In finance, equity is ownership of assets that may have debts or other liabilities attached to them. Equity is measured for accounting purposes by subtracting liabilities from the value of the assets. For example, if someone owns a car worth $24,000 and owes $10,000 on the loan used to buy the car, the difference of $14,000 is equity. Equity can apply to a single asset, such as a car or house, or to an entire business. A business that needs to start up or expand its operations can sell its equity in order to raise cash that does not have to be repaid on a set schedule. When liabilities attached to an asset exceed its value, the difference is called a deficit and the asset is informally said to be "underwater" or "upside-down". In government finance or other non-profit settings, equity is known as "net position" or "net assets".  +
Les capitaux propres, très proches des fonds propres, sont, en comptabilité, les ressources (passif) d'une société qui appartiennent à ses actionnaires, par opposition aux dettes vis-à-vis des fournisseurs ou des banques par exemple. Ils se composent du capital social, des réserves et du report à nouveau (correspondant aux bénéfices qui n'ont pas été redistribués en dividende), et du résultat net de l'exercice fiscal. Les fonds propres sont un peu plus larges que les capitaux propres puisque : fonds propres = capitaux propres + émissions de titres participatifs + avances conditionnées + droits du concédant. Il est vrai toutefois que pour la plupart des entreprises, les capitaux propres ont une valeur très proche des fonds propres. Cette notion est parfois étendue aux « quasi-fonds propres », qui regroupent des ressources stables n'ayant pas le caractère de capitaux propres, telles que les comptes courants d'associés, les emprunts participatifs ou les obligations convertibles.  +
Cartography (/kɑːrˈtɒɡrəfi/; from Ancient Greek: χάρτης chartēs, "papyrus, sheet of paper, map"; and γράφειν graphein, "write") is the study and practice of making and using maps. Combining science, aesthetics and technique, cartography builds on the premise that reality (or an imagined reality) can be modeled in ways that communicate spatial information effectively. The fundamental objectives of traditional cartography are to: * Set the map's agenda and select traits of the object to be mapped. This is the concern of map editing. Traits may be physical, such as roads or land masses, or may be abstract, such as toponyms or political boundaries. * Represent the terrain of the mapped object on flat media. This is the concern of map projections. * Eliminate characteristics of the mapped object that are not relevant to the map's purpose. This is the concern of generalization. * Reduce the complexity of the characteristics that will be mapped. This is also the concern of generalization. * Orchestrate the elements of the map to best convey its message to its audience. This is the concern of . Modern cartography constitutes many theoretical and practical foundations of geographic information systems (GIS) and geographic information science (GISc).  +
La cartographie est la réalisation et l'étude des cartes géographiques et géologiques. Elle est très dépendante de la géodésie, science qui s'efforce de décrire, mesurer et rendre compte de la forme et des dimensions de la Terre. Le principe majeur de la cartographie est la représentation de données sur un support réduit représentant un espace généralement tenu pour réel. L'objectif de la carte, c'est une représentation concise et efficace, la simplification de phénomènes complexes (politiques, économiques, sociaux, etc.) à l'œuvre sur l'espace représenté afin de permettre une compréhension rapide et pertinente. La création de carte débute avec la définition du projet cartographique. La collecte d'informations est en deux parties : 1. * fond de carte : relevé des contours et de l'espace support à représenter ; 2. * relevé des données statistiques à représenter sur cet espace. Vient ensuite un travail de sélection des informations, de conception graphique (icônes, styles), puis d'assemblage (création de la carte), et de renseignement de la carte (légende, échelle, rose des vents). La création cartographique est également étudiée, ses méthodes commentées. Des analyses mathématiques comparent par exemple les distorsions des projections cartographiques, tandis que les théories de l'information graphique donnent des conseils quant au style nécessaire à un message graphique clair. Étant le fruit de sélections humaines, la carte peut omettre, nier, tromper. L' des cartes est ici intéressante, puisqu'elle révèle les biais.Les acteurs principaux de la cartographie étaient traditionnellement les explorateurs et les cartographes, afin de définir l'espace des États, et les espaces des territoires explorés. Aujourd'hui, la cartographie moderne est transdisciplinaire et s'applique à quantité de sciences : la géologie pour les géologues, la biologie pour les biologistes, l'urbanisme pour les architectes, la sociologie pour les sociologues… nécessitent une collaboration entre cartographes, experts, et analystes de données. Les données numériques et satellitaires font de l'informatique et de l'informaticien de nouveaux partenaires-clefs, tandis que les netizens rejoignent depuis peu le groupe avec la et la cartographie d'information. Au XXIe siècle, rares sont les cartographes « purs ». Effectivement, la géographie et l'informatique sont couplées : cet ensemble forme la géomatique. Les géomaticiens sont des professionnels capables de réaliser de la cartographie mais aussi de gérer des systèmes d'information (données, bases de données, architectures informatiques…), spécifiquement appelés des SIG.  
In common usage, climate change describes global warming—the ongoing increase in global average temperature—and its effects on Earth's climate system. Climate change in a broader sense also includes previous long-term changes to Earth's climate. The current rise in global average temperature is more rapid than previous changes, and is primarily caused by humans burning fossil fuels. Fossil fuel use, deforestation, and some agricultural and industrial practices increase greenhouse gases, notably carbon dioxide and methane. Greenhouse gases absorb some of the heat that the Earth radiates after it warms from sunlight. Larger amounts of these gases trap more heat in Earth's lower atmosphere, causing global warming. Due to climate change, deserts are expanding, while heat waves and wildfires are becoming more common. Increased warming in the Arctic has contributed to melting permafrost, glacial retreat and sea ice loss. Higher temperatures are also causing more intense storms, droughts, and other weather extremes. Rapid environmental change in mountains, coral reefs, and the Arctic is forcing many species to relocate or become extinct. Even if efforts to minimise future warming are successful, some effects will continue for centuries. These include ocean heating, ocean acidification and sea level rise. Climate change threatens people with food and water scarcity, increased flooding, extreme heat, more disease, and economic loss. Human migration and conflict can also be a result. The World Health Organization (WHO) calls climate change the greatest threat to global health in the 21st century. Communities may adapt to climate change through efforts like coastline protection or expanding access to air conditioning, but some impacts are unavoidable. Poorer countries are responsible for a small share of global emissions, yet they have the least ability to adapt and are most vulnerable to climate change. Many climate change impacts are already felt at the current 1.2 °C (2.2 °F) level of warming. Additional warming will increase these impacts and may trigger tipping points, such as the melting of the Greenland ice sheet. Under the 2015 Paris Agreement, nations collectively agreed to keep warming "well under 2 °C". However, with pledges made under the Agreement, global warming would still reach about 2.7 °C (4.9 °F) by the end of the century. Limiting warming to 1.5 °C will require halving emissions by 2030 and achieving net-zero emissions by 2050. Reducing emissions requires generating electricity from low-carbon sources rather than burning fossil fuels. This change includes phasing out coal and natural gas fired power plants, vastly increasing use of wind, solar, and other types of renewable energy, and reducing energy use. Electricity generated from non-carbon-emitting sources will need to replace fossil fuels for powering transportation, heating buildings, and operating industrial facilities. Carbon can also be removed from the atmosphere, for instance by increasing forest cover and by farming with methods that capture carbon in soil.  
A charter is the grant of authority or rights, stating that the granter formally recognizes the prerogative of the recipient to exercise the rights specified. It is implicit that the granter retains superiority (or sovereignty), and that the recipient admits a limited (or inferior) status within the relationship, and it is within that sense that charters were historically granted, and it is that sense which is retained in modern usage of the term. The word entered the English language from the Old French charte, via Latin charta, and ultimately from Greek χάρτης (khartes, meaning "layer of papyrus"). It has come to be synonymous with a document that sets out a grant of rights or privileges.  +
Les chartes sont des actes juridiques signés par plusieurs acteurs pour définir un objectif et parfois des moyens communs. Les chartes sont de natures variées : * les chartes royales, par exemple la Grande Charte de Jean sans Terre en 1215, ou la Charte constitutionnelle de 1814 ; * les chartes de franchise ; * les chartes de commune. Il existe des chartes : * de qualité de produit ou de service, de respect des délais * des chartes concernant les pratiques professionnelles des personnels soignant ou accompagnant des personnes vulnérables (enfants, handicapés, personnes âgées, malades hospitalisés) Les chartes de fondation précisent les conditions de création d'un bâtiment civil (palais par exemple), militaire ou religieux (abbaye par exemple), d'une ville (bastide par exemple), d'une société ou d'une association.  +
Citizenship is a "relationship between an individual and a state to which the individual owes allegiance and in turn is entitled to its protection". Each state determines the conditions under which it will recognize persons as its citizens, and the conditions under which that status will be withdrawn. Recognition by a state as a citizen generally carries with it recognition of civil, political, and social rights which are not afforded to non-citizens. In general, the basic rights normally regarded as arising from citizenship are the right to a passport, the right to leave and return to the country/ies of citizenship, the right to live in that country, and to work there. Some countries permit their citizens to have multiple citizenships, while others insist on exclusive allegiance.  +
La citoyenneté est le fait pour un individu, pour une famille ou pour un groupe, d'être reconnu officiellement comme citoyen, c'est-à-dire membre d'une ville ayant le statut de cité, ou plus générale d'un État. En France en 1789, le mot citoyen a remplacé celui de bourgeois. Il n'y a pas de citoyenneté en général, même si beaucoup de personnalités se sont revendiquées comme citoyens du monde ou cosmopolites.  +
Climate is the long-term weather pattern in an area, typically averaged over 30 years. More rigorously, it is the mean and variability of meteorological variables over a time spanning from months to millions of years. Some of the meteorological variables that are commonly measured are temperature, humidity, atmospheric pressure, wind, and precipitation. In a broader sense, climate is the state of the components of the climate system, including the atmosphere, hydrosphere, cryosphere, lithosphere and biosphere and the interactions between them. The climate of a location is affected by its latitude/longitude, terrain, altitude, land use and nearby water bodies and their currents. Climates can be classified according to the average and typical variables, most commonly temperature and precipitation. The most widely used classification scheme was the Köppen climate classification. The Thornthwaite system, in use since 1948, incorporates evapotranspiration along with temperature and precipitation information and is used in studying biological diversity and how climate change affects it. Finally, the Bergeron and Spatial Synoptic Classification systems focus on the origin of air masses that define the climate of a region. Paleoclimatology is the study of ancient climates. Paleoclimatologists seek to explain climate variations for all parts of the Earth during any given geologic period, beginning with the time of the Earth's formation. Since very few direct observations of climate were available before the 19th century, paleoclimates are inferred from proxy variables. They include non-biotic evidence—such as sediments found in lake beds and ice cores—and biotic evidence—such as tree rings and coral. Climate models are mathematical models of past, present, and future climates. Climate change may occur over long and short timescales from various factors. Recent warming is discussed in global warming, which results in redistributions. For example, "a 3 °C [5 °F] change in mean annual temperature corresponds to a shift in isotherms of approximately 300–400 km [190–250 mi] in latitude (in the temperate zone) or 500 m [1,600 ft] in elevation. Therefore, species are expected to move upwards in elevation or towards the poles in latitude in response to shifting climate zones."  
Le climat est la distribution statistique des conditions de l'atmosphère terrestre dans une région donnée pendant une période donnée. L'étude du climat est la climatologie. Elle se distingue de la météorologie qui désigne l'étude du temps à court terme et dans des zones ponctuelles. La caractérisation du climat est effectuée à partir de mesures statistiques annuelles et mensuelles sur des données atmosphériques locales : température, pression atmosphérique, précipitations, ensoleillement, humidité, vitesse du vent. Sont également pris en compte leur récurrence ainsi que les phénomènes exceptionnels. Ces analyses permettent de classer les climats des différentes régions du monde selon leurs caractéristiques principales. Le climat a fortement varié au cours de l'histoire de la Terre sous l'influence d’une pluralité de phénomènes astronomiques, géologiques, etc., et plus récemment sous l'effet des activités humaines (réchauffement climatique).  +