Cette communication présente un cadre d'analyse sous forme de trois niveaux de modèles : les modèles de gouvernance de l'entreprise, les modèles de normalisation comptable et les modèles (ou systèmes) comptables. Un nouveau plan comptable malgache dit PCG 2005, applicable à partir du 1er...

Cet article propose une modélisation du trafic de marchandises pour la France, qui couvre une période de cent cinquante ans (1841-1994). Trois résultats ressortent de cette étude cliométrique. Tout d'abord, l'élasticité du trafic total par rapport à la production industrielle chute...

This study is based on the results of the non-monetary poverty estimation of the beneficiaries of microfinance in Mali (Koloma, 2011). Its aim is to examine the determinants of the "gap" of poverty by gender. The regression model according to the approach of decomposition of Blinder-Oaxaca...

By introducing a structure of the balance sheets of the banks, which takes into account their bilateral exposures in terms of stocks or lendings, we get a structural model for default analysis. This model allows us to distinguish the exogenous and endogenous default dependence. We prove the...

The main contribution of this paper is to propose and theoretically justify bootstrap methods for regressions where some of the regressors are factors estimated from a large panel of data. We derive our results under the assumption that √T/N→c, where 0≤c0, a two-step residual-based...

Modelling is a relevant tool to study both environmental and economical performances of livestock systems. The aim of this paper is to present MOLDAVI, a model of broiler farming systems management under animal performances, environmental and economical issues. The system is a combination of...

This article explores the effect of EU regulation on baby food products. A large number of medical studies have shown that pesticides and contaminants contribute to various health problems including cancer, lung disease or reproductive, endocrinal and immune system disorders. They also agree...