Dictionnaire des amants. Ouvrage à visée encyclopédique et préventive, mis en ordre par une société

Infraction délictuelle incriminée à l'article 1741 du code général des impôts, la fraude fiscale peut être doublement réprimée et sanctionnée en droit français. Le contribuable auteur d'une fraude fiscale est susceptible de se voir infliger tant des sanctions pécuniaires prononcées par l'administration fiscale que des peines par la juridiction correctionnelle. L'addition des répressions pénale et fiscale en présence d'une fraude a fait émerger un "droit pénal fiscal", matière symptomatique du développement de deux branches autonomes du droit qui n'ont jamais été pensées pour se déployer ensemble. La dualité de répressions applicable à la fraude fiscale est en quête d'un équilibre entre des principes antagonistes. D'un côté, le droit pénal fiscal doit assurer et garantir le recouvrement de l'impôt, en menaçant les contribuables qui chercheraient à s'y soustraire de sanctions dissuasives et certaines. De l'autre, le fait que les mêmes agissements puissent être doublement poursuivis et réprimés est susceptible d'atteindre des principes juridiques fondamentaux. A l'aune de ces différentes tensions, l'articulation des procédures pénale et fiscale devient une nécessité.

If political science is the study of politics and the use of political power as it presents itself on the public scene, "parapolitics" is the study of the use of political power that is not presented on the public scene. The term seems to have been coined by Prof. Peter Dale Scott of the University of California, Berkeley, in the late 1970s. According to Scott, a former Canadian diplomat, poet and author, parapolitics is the study of the "real" use of political power, as opposed to the publicly avowed use of political power. In this work, the authors analyze world political and parapolitical headlines of 2006. This data set or corpus of texts consists of the "Timeline" section of each issue of the electronic journal, " Intelligence " , published in 2006 by the ADI (Association pour le Droit à l'Information or Association for the Right to Information). This unique data set of world political and parapolitical headlines has been made available free of charge to ail fullypaid Intelligence subscribers. It can also be made available to other parties interested in further analysis by contacting the ADI. The authors, Karl M. van Meter and Mathilde de Saint Léger, are specialists in computer-assisted analysis of texts, particularly scientific texts. Their research has included the analysis of major sociology conferences in France, Germany and the United States, which provides detailed overviews of these disciplines and a formal means of comparing them one to anther, and over several years. The present work is based on the first application of this research method in political science and media analysis. The Calliope computer program of text analysis of co-occurrence of key words is applied to approximately 7,000 headlines from 2006, divided into three successive four-month periods. The j analysis of each period results in a "strategic diagram" of the corpus' overall structure and provides a means for further detailed analysis. By following key words forward and backwards in time through these three periods of 2006, the authors reveal some surprising developments that most political observers failed to see in 2006, and that "heavyweight" key words such as "Bush", "Iraq" and "Iran" tended to "drown out" in more informai analyses by specialists.