The purpose of this study is to prepare a diffusion model of the new international accounting standards known as the IFRS (International Financial Reporting Standards). This model fits within the neo-institutional conceptual framework; more specifically, we used the DiMaggio/Powell analytical...

The scientific environment might influence university researchers' job designs. In a principal-agent model, researchers must choose between substitutable tasks, publishing or teaching, according to their individual abilities and the scientific and pedagogical context that exists in their...

Le chapitre passe en revue les principaux apports de la sociologie à la gestion des ressources humaines

La crise financière récente a porté au menu des questions économiques les plus importantes celle de la prise en compte du prix des actifs financiers dans les objectifs de la politique monétaire. L'inconstance endogène des comportements financiers, provoquée par l'instabilité de...

This article presents a new method to assess the financial situation, developed by John Zietlowa, and its use to estimate the Financial Health Index for three entities: * non-profit organization whose aim is to educate people not connected professionally with the legal system, * trading company...

Widespread public support exists for the provision of natural amenities, such as lakes, rivers or wetlands, and for efforts to preserve these from agricultural pollution. Agri-environmental policies contribute to these efforts by encouraging farmers to adopt environmentally friendly practices...

This report shows how you can affect the value of the company through the use of appropriate current asset financing strategies.

Some countries allow physicians to balance bill patients, that is, to bill a fee above the one that is negotiated with, and reimbursed by the health authorities. Balance billing is known for restricting access to physicians' services while supplemental insurance against balance billing amounts...

Cette étude mesure et compare, toutes choses étant égales par ailleurs, les rendements sur l'accès à l'emploi de deux diplômes de la voie professionnelle : le Certificat d'Aptitude professionnelle (CAP) et le baccalauréat professionnel. L'évaluation est réalisée sur des données...

I extend the Bayoumi-Eichengreen (1993) approach by extracting new information from a scatter plot of correlation coefficients between shocks in order to better visualize how far a given country is from a monetary union. Indexes of distance and relative strength can be derived from either a...