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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10009151311
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Why is the gender wage gap in Japan so large compared with France? : a comparison based on decomposition analysis
Hori, Haruhiko; Nohara, Hiroatsu - HAL - 2006
countries : France, an industrialized country where the disparities between sexes are outstandingly small, and Japan, where they … are particularly large. It is also proposed to explore the reasons why the male/female wage gap is so large in Japan in … markets in Japan and France. When it comes to the gender wage gaps, it is necessary to take the general structure of wages and …
Persistent link: https://www.econbiz.de/10008790464
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Forecasting the skills needs and developing the coordination between actors : statements and comments
Méhaut, Philippe - HAL - 2006
Finland and France share some common characteristics regarding the labour market situation and trends : a high level of unemployment (respectively 8.4% and 9.5%), a low rate of employment among the 55-65 and the 15-24 age groups (for the latter mainly due to a “full time” educational model),...
Persistent link: https://www.econbiz.de/10008790996
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New forms of labour market segmentation, insecurity and professional relations
Lamotte, Bruno; Zubiri-Rey, Jon Bernat - HAL - 2008
In the institutionalist analysis of labour markets, the segmentationist approaches are an interesting tool for understanding the employment models. In this paper we will try to show how these approaches must be adapted to the new labour market phenomena in France and what their impact on the...
Persistent link: https://www.econbiz.de/10008791702
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French Engineering Graduates in Corporate R & D : Is it worthwhile ?
Bourdon, Jean; Bonnard, Claire; Paul, Jean-Jacques - HAL - 2008
At the beginning of the 1990s, Beltramo, Bourdon and Paul presented a report for the French Commissariat au Plan on the prospect for the labour market for scientists, and other papers, which showed earnings differences between engineering graduates performing tasks in R&D or not (the first ones...
Persistent link: https://www.econbiz.de/10008792745
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How do Japanese and French firms in steel industry address the institutional change and the globalization? Employment adjustment and age management in a downsizing context
Lanciano, Emilie; Nitta, Michio - HAL - 2010
comparative analysis on two steel plants, localised in France and in Japan. We will examine changes that have occurred in labour … and industrial relations and human resource development in two steel industry plants after the 1980s, in Japan and in … in Japan . It has been led both by Japanese and French researchers which used statistical databases on Japanese and …
Persistent link: https://www.econbiz.de/10008788841