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Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK
Barbu, Elena; Dumontier, Pascal; Feleagă, Niculae; … - HAL - 2011
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 …
Persistent link: https://www.econbiz.de/10009393791
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European Civil Societies Compared: Typically German-Typically French?
Archambault, Edith; Priller, Eckhart; Zimmer, Annette - HAL - 2014
France and Germany rely on different historic, religious, administrative and political traditions. In spite of these … differences remain however: a higher rate of membership and a more important weight of the foundations in Germany …
Persistent link: https://www.econbiz.de/10011025766
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The determinants of total IT outsourcing: An empirical investigation of French and German firms
Barthelemy, Jérôme; Geyer, Dominique - HAL - 2004
efforts have far lower success rates than selective ones. Using primary data collected both in France and Germany, we …
Persistent link: https://www.econbiz.de/10010746979
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An empirical investigation of IT outsourcing vs. quasi-outsourcing in France and Germany
Barthelemy, Jérôme; Geyer, Dominique - HAL - 2005
primary data collected in France and Germany, we show that the decision is strongly influenced by both internal (i.e., asset …
Persistent link: https://www.econbiz.de/10010746980
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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
Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these …
Persistent link: https://www.econbiz.de/10009151311
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Shaping and reshaping the work organisation : including or excluding low skilled labour? The case of the nurse assistant in Germany, France and the United Kingdom
Grimshaw, Damian; Carroll, Marilyn; Jaehrling, Karen; … - HAL - 2006
The hospital industry could be characterised on the one hand as under “industrial constraints” (just in time, 24 hours opening, and on the other hand as a service activity with, in departments, a high degree of patient oriented activities. Very similar pressure are exerted on hospitals in...
Persistent link: https://www.econbiz.de/10008789108
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Developing economies in the current climate regime : new prospects for resilience and sustainability ? The case of CDM projects in Asia
Lacour, Pauline; Simon, Jean-Christophe - HAL - 2011
and measures as part of development strategies favouring more resilience and sustainability. Two issues are addressed more …
Persistent link: https://www.econbiz.de/10009654247
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W. E. DEMING, Pragmatism and sustainability
Canard, Frédéric - HAL - 2011
's System of Profound Knowledge about ethics and sustainability and argues that they are related to the philosophy of pragmatism … sustainable issues, and finally establishing a link between the System of Profound Knowledge and sustainability. …
Persistent link: https://www.econbiz.de/10009211242
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Learning-by-doing and the Costs of a Backstop for Energy Transition and Sustainability
Jouvet, Pierre-André; Schumacher, Ingmar - HAL - 2011
-renewable resource (like oil, coal) in a model of sustainable growth. The prospects for sustainability on the optimal path depend … learning-by-doing in account, we find that this leads to an earlier switching time but does not guarantee sustainability. …
Persistent link: https://www.econbiz.de/10009368026
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Hartwick's rule and maximin paths when the exhaustible resource has an amenity value
D'Autume, Antoine; Schubert, Katheline - HAL - 2008
This paper studies the maximin paths of the canonical Dasgupta-Heal-Solow model when the stock of natural capital is a direct argument of well-being, besides consumption. Hartwick's rule then appears as an efficient tool to characterize solutions in a variety of settings. We start with the case...
Persistent link: https://www.econbiz.de/10010750429