The capacity of family agriculture in Brazil to meet the challenge of producing a large diversity of food products, characterized by subjective attributes, corresponding to specific needs, and using the appropriate technologies or know-how, represents, jointly with proximity, its main...

In order to implement and comply with food safety and traceability regulations, companies may use a number of methods, including specialized information and communications technologies developed for this express purpose. As a result, compliance with regulatory obligations, and the use of...

Board of directors independence has been a focus for a large series of studies in finance. The overall evidence suggests that independence has no or negative effect on firm performance. Director accountability constitutes a second topic of research, in law and economics. Two distinctive models...

We ask whether young agents prefer to work in different-age or same-age production pairs in an overlapping-generations model where wages are reputation-based. We find that inter-generational teams (i) produce more heterogeneity in the old workers' reputations, (ii) generate a greater share of...

This article analyzes the technical and organizational dynamics on which the strategies of the European aircraft manufacturer are founded. The point of view developed is that refocusing on architect-integrator activities, increasing modular decomposition of the process of building airplanes and...

On the basis of the recent concepts of epistemic communities and communities of practice, we show that the firm can be defined according to a form of double duality: cognitive and organisational. The interest of this approach is to put ahead the differentiated behavior from the manager and the...

The persistence of high rates of unemployment calls for a discussion of the tax treatment of production factors. In France as in many other countries, material productive resources are subject to a legally recoverable tax, VAT, whereas unrecoverable obligatory social levies strike human...

Une entreprise doit-elle faire elle-même ou faire faire : doit-elle utiliser ses ressources financières et son know-how organisationnel pour exécuter une tâche ou en confier l'exécution à une autre entreprise (possiblement spécialisée dans cette activité) ? Quand elle décide de faire...

Les PME de l’industrie manufacturière en France disposent d’un bon niveau de fonds propres, et sont faiblement endettées. Les délais de paiement pèsent davantage que dans les PMI allemandes et leur rentabilité est en retrait.

Le développement des groupes de sociétés rend moins pertinente l’analyse des comportements financiers basée sur les comptes sociaux. Sans rendre caduque cette première approche, l’utilisation des comptes consolidés fournit un éclairage complémentaire qui permet de mieux apprécier la...