Showing 1 - 10 of 32
This paper studies the impact of the progressivity of income and inheritance tax on wealth inequality in France. By switching to a proportional tax system for each type of tax, we find that income-tax progressivity is more effective than inheritance-tax progressivity in reducing wealth...
Persistent link: https://www.econbiz.de/10010706806
Compulsive consumption is regarded as a global phenomenon that can adversely affect consumer well-being. Although the topic has been studied in different cultural settings, we have seen relatively little theory development and explanations of compulsive behaviour. Nearly all previous empirical...
Persistent link: https://www.econbiz.de/10010707430
Much research in France or abroad has highlighted the medical practice variation (MPV) phenomenon. There is no consensus on the origin of MPV between preference-centered approaches versus opportunities and constraints approaches. This study's main purpose is to assess the relevance of hypotheses...
Persistent link: https://www.econbiz.de/10011265525
Planning as part of public sector decision-making situations is an activity of critical importance, with direct relevance for urban planners. The ramifications of such decisions generally have significant effect on peoples’ lives. The current paper deals with the comparison between territorial...
Persistent link: https://www.econbiz.de/10010861357
In a knowledge management project, the key issue is to help the stakeholders to choose which parts of their knowledge will need to be specifically capitalized. This means finding a decision support approach enabling them to identify and locate potential crucial knowledge. To deal with this type...
Persistent link: https://www.econbiz.de/10010861447
After a brief description of the role and functions of digital information systems, we examine, within the conception of these systems, the decisive breaks resulting from technological advances. Then, we clarify the problem of “capitalizing on company’s knowledge” in order to introduce a...
Persistent link: https://www.econbiz.de/10011072409
This paper introduces a reflection on the types of data to accessed by be extended company's employees from the Knowledge Management viewpoint. This leads us to distinguish between three types of data: main-stream-data, shared-data, and source-of-knowledge-data. In that way, as distinguishing...
Persistent link: https://www.econbiz.de/10010706873
Our purpose in this paper is to analyse the profile of people involved in accounting standard-setting. The discussion develops three aspects : 1) the opposition between expert and representative standard-setters ; 2) the more and more significant participation of professional standard-setters ;...
Persistent link: https://www.econbiz.de/10010707848
The purpose of this article is to specify the nature of a critical activity in the field of strategy. While post …-procedural researches offered alternatives to conventional strategy, they do not really fit to a critical theory of strategic management …. Building on a literature review in critical management studies and strategy, our article calls for a critical research agenda …
Persistent link: https://www.econbiz.de/10011166534
interest in materiality for the organizational research, workshops on materiality, and linking of materiality with the strategy …
Persistent link: https://www.econbiz.de/10011124183