Les notions de point de référence et d’aversion aux pertes sont deux éléments essentiels de la prospect theory, qui constitue à ce jour la théorie la plus reconnue concernant la représentation de la prise de décision individuelle dans le risque. L’objectif de cet article est de...

In 2009, France will replace its income maintenance scheme, "revenu minimum d'insertion", by a new one, revenu de solidarité active, which will improve the beneficiaries'incentives to work. While some have claimed that the reform should lower the current age limit to get the benefit, i.e., 25...

The interpretations of the Waterloo campaign are numerous, diverse and constantly reworked, so they are part of history no less than the event itself. This article briefly reviews them before considering more carefully two selected interpreters, i.e., Clausewitz and Stendhal. It likens the...

Among the range of practices that bring personal assistance to people in firms, coaching is getting a growing popularity, even if the need for it and the way it is used remain unclear. In such a context, this study aims at understanding the reasons why associates of a leading consulting firm...

It is often stressed that the process of IASC standard setting and its output are very much influenced by the Anglo-American accounting approach. This is considered to be one of the major reasons for the obvious reluctance of countries to adopt the international accounting standards. The...