Nous nous concentrerons sur une thématique transversale qui est celle de la solidarité intergénérationnelle. Celle-ci peut être la cadre pertinent pour mobiliser des acteurs autour de projets collectifs susceptibles d'être pilotés avec des critères d'efficacité sociale plutôt que de...

Analyser la structure et la dynamique d'utilisation des outils de gestion pose assez naturellement la question des processus par lesquels ces outils sont inventés. Le processus, ou l'activité, de conception peut précéder la phase de diffusion et de mise en œuvre, mais on peut également...

In the Sudano-sahelian zone, which includes Northern Cameroon, the inter- annual variability of the rainy season is high and irrigation scarce. As a consequence, bad rainy seasons have a detrimental impact on crop yield. In this paper, we assess the risk mitigation capacity of weather...

In this paper, I show that Polleit and Mariano (2011) are right in concluding that Credit Default Swaps (CDS) are per se unobjectionable from Rothbard's libertarian perspective on property rights and contract theory, but that they fail to derive this conclusion properly. I therefore outline the...

Vector autoregressions (VARs) are important tools in time series analysis. However, relatively little is known about the finite-sample behaviour of parameter estimators. We address this issue, by investigating ordinary least squares (OLS) estimators given a data generating process that is a...

L'ARTICLE ÉTUDIE LA FONCTION SOCIALE DE LA COMPTABILITE

City logistics is a field that studies the best solutions for urban freight distribution with high environmental objectives. However, most actions are started by public authorities without taking into account the impacts of the new organizational schemas in the existing distribution enterprises'...

L'investissement socialement responsable a récemment été défini par l'Association Française de la Gestion Financière (AFG) et le Forum pour l'Investissement Responsable (FIR) comme "un placement visant à concilier performance économique et impact social et environnemental en finançant...

This paper will investigate the Granger causality between outward Foreign Direct Investment (FDI) and the exports of goods and services in 11 European countries from 1996 to 2008. Using a new method to evaluate causality in a heterogeneous panel, we find that the causal relationship from FDI to...

Over the past few decades, scholars have shown a growing interest in the topic of innovation processes in multinational enterprises (MNE). Management systems of MNEs are complex, mainly because of the geographical dispersion of their activities. The internationalisation of the value-chain raises...