One of the most significant characteristics of capitalism in Brazil is the powerful role played by the government. Economic development has been closely linked to the creation of a series of state agencies and institutions designed to guide the process. In fact, the construction of the...

This communication makes a state of the coordination activities carried out by the 6th work package "Tools for actors" of the CAENTI, Coordination Action of the European Network of Territorial Intelligence. The WP6 is linked to the design and dissemination of methods and tools of territorial...

Competence management is a quite recent but important topic addressed by nowadays companies for improving their organization. With examples coming from several industrial projects, we show the difficulty of defining a consistent competence management framework, and exhibit the inconsistencies...

A large theoretical literature has identified the deficiencies of cooperatives and deduced they should disappear. However, the empirical literature has not confirmed a significantly lower level of efficiency for cooperatives. A survey of the empirical literature and new data on French...

This paper presents a conceptual model for the creation and operation of supply networks. Existing conceptual research relating to interorganizational relationships and networks is reviewed in terms of its relevance to understanding supply networks; this research is drawn from the fields of...

Cette étude s'intéresse à l'impact de l'évaluation IFRS des écarts d'acquisition sur la gestion des résultats. Selon les normes IFRS 3 et IAS 36, l'amortissement des écarts d'acquisition n'est plus autorisé. En effet, ces derniers doivent être soumis à des tests de dépréciation...

We extend PML theory to account for information on the conditional moments up to order four, but without assuming a parametric model, to avoid a risk of misspecification of the conditional distribution. The key statistical tool is the quartic exponential family, which allows us to generalize the...

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...

This paper proposes a discussion of three scenarios related to French e-grocery developments, in order to identify and analyze the impacts of new forms of proximity deliveries on households' shopping trip flows. One of our objectives will be to consider logistics solutions adopted by online...

Les entreprises ont de plus en plus besoin de maîtriser et de s'appuyer sur leur supply chain amont, car elle influe sur la qualité et la disponibilité de leurs produits, sur leurs innovations, et plus globalement sur leur rentabilité. Cette maîtrise passe obligatoirement par un management...