Showing 1 - 10 of 35
La nouvelle norme IFRS 11 impose l'utilisation de la mise en équivalence, contrairement à l'ancienne norme IAS 31 et aux pratiques de nombreuses sociétés. Après avoir examiné les éléments conceptuels sous-jacents à la consolidation des contreprises, nous proposons une analyse des...
Persistent link: https://www.econbiz.de/10010820510
'implémentation que s'avérait la plus préférable devrait se centrer sur la convergence et la formation continue de la profession comptable …
Persistent link: https://www.econbiz.de/10010820805
for arbitrary aggregation functions. We provide a general analysis of convergence in the aggregation model and find all …
Persistent link: https://www.econbiz.de/10010821523
The European Union in its widening movement shows five clusters of Third sector organisations with complex bonds and ties with the surrounding societies and national identities In introduction, we compare briefly the Europe's Third sector features to North America's ones (Historical and...
Persistent link: https://www.econbiz.de/10010738515
-2000. We show that a convergence process of mandatory years of schooling has occurred across these countries since 1950. We … of compulsory schooling. Then we test whether convergence still holds when one controls for the major three alternative … constraint of governments. Conditional convergence does hold and we find that openness, membership of the European Union …
Persistent link: https://www.econbiz.de/10010738944
and sufficient condition for convergence to consensus and characterize outcomes where the society ends up polarized. Our …
Persistent link: https://www.econbiz.de/10010775728
for arbitrary aggregation functions. We provide a general analysis of convergence in the aggregation model and find all …
Persistent link: https://www.econbiz.de/10010775837
L'esprit mutualiste se caractérise par un certain nombre de principes basés sur l'engagement des individus, le bénévolat, le rôle des salariés, le système de décision, la répartition de la création de valeur ... Or pour se développer, les réseaux mutualistes ont souvent dû emprunter...
Persistent link: https://www.econbiz.de/10010898765
and convergence levels. A partial equilibrium model (POLES) of the world's energy system is used to provide detailed … global growth. Convergence in living standards on the other hand places greater pressures in terms of the required reduction …
Persistent link: https://www.econbiz.de/10010899107
Chinese provinces over the 1992-2009. Based on exploratory spatial data analysis, spatial sigma-convergence and spatial Durbin … specifications, we present a much clearer picture of FDI dispersion and spatial convergence across China by highlighting the … spillover effects of FDI localization in Chinese provinces and regions. Our results are threefold. First, FDI convergence is …
Persistent link: https://www.econbiz.de/10010899952