Showing 1 - 10 of 25
In this paper, we describe an analysis framework we developed in order to analyze the implementation of a simplification strategy in a Swiss Canton. This strategy is based on a participatory analysis of services and on the development of eGovernment foundations through the use of open standards...
Persistent link: https://www.econbiz.de/10009294620
The aim of this paper is to focus on the emerging situation in which open source software is nowadays produced not only by individual developers but in a growing proportion by firms that hire programmers for their own objectives of development in open source or for contributing to open source...
Persistent link: https://www.econbiz.de/10008793690
that, beside factors like the importance of software as a core competence of the firm, the role of users on the related …
Persistent link: https://www.econbiz.de/10008793932
Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting...
Persistent link: https://www.econbiz.de/10010899132
Based on Hume's major philosophical works and on some of his Essays, this paper discusses formally the feasibility, from a Humean point of view, of a welfare policy which would aim at promoting the highest individual happiness whereas individual decisions, like individual happiness, are...
Persistent link: https://www.econbiz.de/10009226838
We review recent advances in the field of decision making under uncertainty or ambiguity. …
Persistent link: https://www.econbiz.de/10010738626
We develop an axiomatic approach to decision under uncertainty that explicitly takes into account the information … available to the decision maker. The information is described by a set of priors and a reference prior. We define a notion of … imprecision for this informational setting and show that a decision maker who is averse to information imprecision maximizes the …
Persistent link: https://www.econbiz.de/10010750380
agent is inclined to make a particular decision, but due to a possible influence of the others, his final decision may be …
Persistent link: https://www.econbiz.de/10011025754
Facing R. Sugden's criticism of our interpretation, it is shown in this paper that rationality appears as a possible consequence of Hume's theory of choice. We first argue that Sugden's dismissal of the preference relation from the type of rationality through which Hume's theory is apprehended,...
Persistent link: https://www.econbiz.de/10008789356
La notion de transparence de l'information tend aujourd'hui à être considérée non seulement comme valeur éthique de l'entreprise mais plus concrètement comme sous-tendant la mise en œuvre d'une politique moderne de "Corporate Gouvernance".Il est donc particulièrement intéressant...
Persistent link: https://www.econbiz.de/10008790751