The Information and Communication Technologies (ICT), like groupware systems, intranet or videoconference, enable team members to work on th e same project but from different places. Some teams are called virtual because they exist only through the network. As the work is geographically...

Mixture models may be a useful and flexible tool to describe data with a complicated structure, for instance characterized by multimodality or asymmetry. In a Bayesian setting, it is a well established fact that one need to be careful in using improper prior distributions, since the posterior...

Both the number and types of mobile applications have been seeing a significant increase in the last few years. Such an increase can lead to an overwhelming situation for researchers, users, and developers who are trying to understand them from many different viewpoints. One way to create a more...

Using a sample of firms from France, where the law requires use of two auditors, we examine the effect of auditor pair composition on overall measures of unconditional and conditional conservatism, as well as on a specific measure of conditional conservatism, i.e., impairment loss. We use game...

This proposal acknowledges that people select media in communication frequently. Sometimes the media selection may not utilize the best mode of communication available. Individuals often select communication media inconsistent with the full technical capabilities of those media and non-technical...

Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies, we establish that fair value actuarial...

With the end of the Cold War, U.S. defence systems integrators have refocused on the core of their business, military or governmental. Boeing has been the only integrator that has maintained a dual civil-military business and that has even managed to build on this duality. The article uses the...

This paper explores the significant changes which have taken place in recent years, and continue to take place, in relation to the role of, and desirable characteristics of, a conceptual framework (CF). More precisely, we address the following three questions. 1) Why were conceptual frameworks...

Empirical Bayes procedures are commonly used based on the supposed asymptotic equivalence with fully Bayesian procedures, which, however, has not so far received full theoretical support in terms of uncertainty quantification. In this note, we provide some results on contraction rates of...