Competence management is a quite recent but important topic addressed by nowadays companies for improving their organization. With examples coming from several industrial projects, we show the difficulty of defining a consistent competence management framework, and exhibit the inconsistencies...

A large theoretical literature has identified the deficiencies of cooperatives and deduced they should disappear. However, the empirical literature has not confirmed a significantly lower level of efficiency for cooperatives. A survey of the empirical literature and new data on French...

This paper presents a conceptual model for the creation and operation of supply networks. Existing conceptual research relating to interorganizational relationships and networks is reviewed in terms of its relevance to understanding supply networks; this research is drawn from the fields of...

Cette étude s'intéresse à l'impact de l'évaluation IFRS des écarts d'acquisition sur la gestion des résultats. Selon les normes IFRS 3 et IAS 36, l'amortissement des écarts d'acquisition n'est plus autorisé. En effet, ces derniers doivent être soumis à des tests de dépréciation...

We extend PML theory to account for information on the conditional moments up to order four, but without assuming a parametric model, to avoid a risk of misspecification of the conditional distribution. The key statistical tool is the quartic exponential family, which allows us to generalize the...

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...

This paper proposes a discussion of three scenarios related to French e-grocery developments, in order to identify and analyze the impacts of new forms of proximity deliveries on households' shopping trip flows. One of our objectives will be to consider logistics solutions adopted by online...

Les entreprises ont de plus en plus besoin de maîtriser et de s'appuyer sur leur supply chain amont, car elle influe sur la qualité et la disponibilité de leurs produits, sur leurs innovations, et plus globalement sur leur rentabilité. Cette maîtrise passe obligatoirement par un management...

In this paper, we study the impact of the introduction of posted prices in the slot allocation process currently in use at congested airports in most European countries. In particular, we show that if the airport is initially saturated, while low level of slot prices entail no response from the...

L'explosion des marchés urbains, la régionalisation des échanges et l'extension des marchés internationaux alimentaires offrent des opportunités économiques pour les agricultures familiales dans les pays du sud. La réalisation de ces dernières est limitée par l'atomisation spatiale et...