Cet article examine l'adoption obligatoire en France des normes IFRS relatives aux incorporels. Une typologie des pratiques comptables liées aux incorporels à la période de transition aux normes IFRS est recherchée. Les résultats font ressortir trois classes d'entreprises affectées...

This paper proposes a survey of recent literature on the analysis of metropolitanization, with a main focus on the economic approach of the phenomenon. The basic statements of metropolitanization, appeared at the beginning of 90’s, are clarified: metropolitanization was conceived as the...

The aim of this paper is to present the theoretical literature dedicated to the analysis of the motivations and the determinants of firms\' technological innovations. To this end, we follow a strategy of presentation that starts with the simplest possible framework in which the innovation can...

This paper analyses the evolution of the textile-clothing sector in Europe. This industry is characterised by China\'s accession to the WTO in 2001 and the dismantling of quotas with the end of the Agreement on Textiles and Clothing on 1 January 2005. Since the 90\'s, the European directives on...

This paper recounts slow rail tourism development in France since 1870. It presents a pioneer analysis regarding the various forms of this tourism chaining process and their interactions. The first so-called leisure shape appears in the 1870s in connection with the advent of a sensitivity...

In order to reach greenhouse gas (GHG) emissions reduction target becoming more and more restrictive, regions have to be invited to implement, in consultation with their nation, a climate plan, henceforth regionalized. The effectiveness of its implementation requires dynamic studies which...

This article offers a critical analysis of the many contributions on ‘tariff-growth paradox’ (or Bairoch paradox) since 1972. The publication in 2000 of O\'Rourke paper’s has reconsidered the debate on the linkages between trade policy and economic growth between 1870 and 1914. The...

This contribution reveals for the first time to our knowledge, the existence of a dispersion of tariffs of France by origin of goods between 1850 and 1913. If any part of this dispersion results from bias in the constitution of the classifications of General-Table of Trade of France, it...

The objective of this paper is to present the transformations of corporate governance in Asia\r\nsince the crisis of 1997. The analysis deals with 14 Asian countries during the period of 1997-\r\n2006. The important changes include the development of stocks markets, the new role of\r\nbanks and...

Having already fixed the arguments about French entrepreneurship in a previous on a long term scope, we focus our paper on the French syndrome about low entrepreneurship throughout the challenges of the rebuilding of economic power and growth after WWII within the framework of planification, at...