Cet article a comme objectif de proposer une grille de lecture, ainsi qu'un outil d'évaluation de la durabilité d'un système de livraisons urbaines mutualisées. Pour ceci, nous proposons un tableau de bord durable issu d'une démarche collaborative multi-critères. Dans un premier temps, un...

The article examines the process of innovation and knowledge sharing from a perspective that focuses on the influence that local circumstances can have. In particular, it looks at the problems of knowledge sharing between groups of professionals. It presents a comparative analysis of two...

To approach the notion of competitiveness from a regional perspective has become productive in many ways recently. On the one hand, as a consequence of developing in a globalized environment, it has become necessary for theories relating to the region to introduce an umbrella term, and on the...

A recent report issued by the US-based audit company Ernst & Young (2006) stated that, in 2005, 23 out of the 39 French CAC 40 index companies initiated assets transfers. More specifically, 6 companies operated as transferee while 32 as assignor. Those transactions were mainly concerned with...

We examine the consequences on impairment testing disclosures of auditor-pair choice made by French listed companies where two (joint) auditors are required by law. Managers are likely to manipulate impairment-testing disclosures since it relies on unverifiable fair value estimates (e.g.,...

This article explores the current situation of Latin American studies in Austria, and the position they have within the country s university and scientific research system. On the basis of that analysis, conclusions are drawn about the main challenges that Austrian Latin Americanism faces, and...

In this paper we analyse teaching at Bauhaus (1919-1933), through the courses of Itten and Klee. We show that these courses not only aimed at teaching the styles. They aimed at increasing students creative design capacities and at providing them techniques to create their own style, in the sense...

L'Histoire économique récente de l'Algérie révèle un blocage de la transformation de l'épargne en investissement. Par-delà le diagnostic classique qui met en cause la défaillance du système bancaire, ce blocage est l'expression macroéconomique d'une crise profonde du mode de...

The aim of this paper is to show the complexity of the political, legal, social and economic environments where the Algerian State-Owned Firms operate. These environments are qualified by "uncertainty" given the instability of the different parameters cited. Since 1988, Algeria has initiated...

This paper is concerned with developing a semiparametric panel model to explain the trend in UK temperatures and other weather outcomes over the last century. We work with the monthly averaged maximum and minimum temperatures observed at the twenty six Meteorological Office stations. The data is...