In the framework of clustering, the usual aim is to cluster observations and not variables. However the issue of variable clustering clearly appears for dimension reduction, selection of variables or in some case studies (sensory analysis, biochemistry, marketing, etc.). Clustering of variables...

This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were unable to develop 'experience of international standards' before they became mandatory from 1 January 2005. The question we try to answer is the following: did the change of...

Cet article examine l'adoption obligatoire en France des normes IFRS relatives aux incorporels. Une typologie des pratiques comptables liées aux incorporels à la période de transition aux normes IFRS est recherchée. Les résultats font ressortir trois classes d'entreprises affectées...

The paper aims to question the pertinence and the grounds of technological policies at infra national level. The research combines the contribution of knowledge economics to approaches dealing with the location of activities. The first part of the paper looks through the argumentation accounting...

The paper analyses the role of institutional investors in the car industry, using original data on their investments in the world\'s top 16 car companies. It reveals the limitations of \"globalised Finance\" in this sector and the permanence of national proximity. Institutional investors\'...

We present the basic mechanisms of Genetic Algorithms and some significant applications of these algorithms in economics. The article also provides a representative reference list on this topic.

We discuss and test the relevance of the adaptation of the controversial sociological concept of “Middle Class” to African rural areas. We propose the concept of Moderate Prosperity and apply it to the Malagasy rural area, particularly in the Itasy region. This paper aims to emphasize the...

Le renforcement actuel des inégalités économiques, souvent considéré comme intrinsèquement néfaste, est de plus en plus reconnu comme générateur d’effets secondaires, par exemple sur la santé ou la croissance. Face à la persistance de la crise environnementale contemporaine, le...

En s’appuyant sur les théories contemporaines de la justice, la contribution vise à apporter un éclairage sur l’identification des situations de justice associées à des espaces insulaires soumis au risque de submersion. En considérant le cas d’un seul Etat constitué de deux îles,...

In this paper, we examine the structure and the evolution of international exchanges of auto parts over the 2000-2012 period for four European countries. The first part of our study reviews the literature and points out four stylized facts about the geography of automotive supply networks. In...