Showing 1 - 10 of 32
This paper studies the impact of the progressivity of income and inheritance tax on wealth inequality in France. By switching to a proportional tax system for each type of tax, we find that income-tax progressivity is more effective than inheritance-tax progressivity in reducing wealth...
Persistent link: https://www.econbiz.de/10010706806
Compulsive consumption is regarded as a global phenomenon that can adversely affect consumer well-being. Although the topic has been studied in different cultural settings, we have seen relatively little theory development and explanations of compulsive behaviour. Nearly all previous empirical...
Persistent link: https://www.econbiz.de/10010707430
Planning as part of public sector decision-making situations is an activity of critical importance, with direct relevance for urban planners. The ramifications of such decisions generally have significant effect on peoples’ lives. The current paper deals with the comparison between territorial...
Persistent link: https://www.econbiz.de/10010861357
In a knowledge management project, the key issue is to help the stakeholders to choose which parts of their knowledge will need to be specifically capitalized. This means finding a decision support approach enabling them to identify and locate potential crucial knowledge. To deal with this type...
Persistent link: https://www.econbiz.de/10010861447
Much research in France or abroad has highlighted the medical practice variation (MPV) phenomenon. There is no consensus on the origin of MPV between preference-centered approaches versus opportunities and constraints approaches. This study's main purpose is to assess the relevance of hypotheses...
Persistent link: https://www.econbiz.de/10011265525
This paper introduces a reflection on the types of data to accessed by be extended company's employees from the Knowledge Management viewpoint. This leads us to distinguish between three types of data: main-stream-data, shared-data, and source-of-knowledge-data. In that way, as distinguishing...
Persistent link: https://www.econbiz.de/10010706873
Our purpose in this paper is to analyse the profile of people involved in accounting standard-setting. The discussion develops three aspects : 1) the opposition between expert and representative standard-setters ; 2) the more and more significant participation of professional standard-setters ;...
Persistent link: https://www.econbiz.de/10010707848
After a brief description of the role and functions of digital information systems, we examine, within the conception of these systems, the decisive breaks resulting from technological advances. Then, we clarify the problem of “capitalizing on company’s knowledge” in order to introduce a...
Persistent link: https://www.econbiz.de/10011072409
The article shows a surprising way of how management consultant's daily practices play a role in managers' decisions. Beyond the traditionally recognized roles of consultants (high level staff, energy catalyst), we pinpoint the importance of information transmission and the ambiguity of this...
Persistent link: https://www.econbiz.de/10010905164
The purpose of this research is to investigate whether the alignment of IT with the strategy (particularly the … partnership strategy or cooperation practice) and organizational structure of an SME could have a decisive influence on its … multivariate perspective, modelled with structural equations, was used to test the alignment between strategy, structure and IT …
Persistent link: https://www.econbiz.de/10010905404