Our goal is to understand whether, and under which conditions a customer can feel betrayed by a brand, as it may happen in an interpersonal context; it is also to show that this feeling is quite different from other reactions, such as dissatisfaction. We then try to find the determinants of this...

Présentation des bases de la programmation en VBA sous Excel : nature et organisation des objets, architecture des projets, structures de contrôle, doublée d'une approche financière (analyse technique des rentabilités boursières, gestion de portefeuille, évaluation des options).

This research notes aims at assessing the research policy in the knowledge management field conducted by the EU during the last decades. this article highlights the results from this research but also points out the lacks of this research program.

The European Union's decision of adopting the International Accounting Standards for the whole of its countries members was deeply contested by the European banks. In fact, the banking industry was completely opposed to IAS 39 which treats the financial instruments. In order to demonstrate the...

Refocusing deals with the tendency of the groups to grow on controlled markets. It is a result of several constraints : capital budgeting in a world sized competitive environment, maximizing the return on capital employed, taking over the goodwill for the benefit of financial investors, leaving...

This paper empirically tests the determinants of derivatives use using a sample of French nonfinancial firms- a relatively under investigated area in the risk management literature. It shows that several factors related to maximizing the firm's value significantly affect the decision to use...