Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these … precisely, it relates a balance sheet theory, which distinguishes four phases in accounting treatment for goodwill, to the shift …

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 … France. The paper presents the intermediate results of a comparative research on new dynamics of labour markets in France and …

countries : France, an industrialized country where the disparities between sexes are outstandingly small, and Japan, where they … markets in Japan and France. When it comes to the gender wage gaps, it is necessary to take the general structure of wages and … collected in Japan and France. Decomposion analysis is carried out in order to identify the types of factors mainly responsible …

This chapter examines the relations between training, skills, credentials and the wage in France, Spain and the United …

environmental disclosure regulations (i.e. France and the UK) report more on environmental issues than do firms domiciled in … countries with weakly constraining regulations (i.e. Germany). This suggests that national regulations strongly impact IFRS …

efforts have far lower success rates than selective ones. Using primary data collected both in France and Germany, we …

primary data collected in France and Germany, we show that the decision is strongly influenced by both internal (i.e., asset …

France and Germany rely on different historic, religious, administrative and political traditions. In spite of these … fundamental differences which should structure the non profit sector of every country, according to the theory of social origins … differences remain however: a higher rate of membership and a more important weight of the foundations in Germany …