In this article, we propose a method to evaluate enterprise creation projects based on the study of profiles of entrepreneurs and project teams, as well as external factors. This method is based on the theories of human capital and social capital, notabl

This article is about the existence of potential differences in access to venture capital between serial entrepreneurs (who have founded several businesses, either one after the other or simultaneously) and new entrepreneurs (who create a business for the first time). Even though the empirical...

Cette recherche propose d'illustrer à partir d'un cas réel la mise en oeuvre d'une démarche de détection exante de différentes opérations de gestion des données comptables. S'appuyant sur les travaux de Schilitt, nous rappelons la typologie des manipulations comptables et donnons...

This paper presents a study intended to demonstrate how the Financial Market Authority (AMF) in France uses its regulatory and sanctioning powers with regard to brokers, listed companies and other actors (individuals) in the financial industry during the period 2006-2011. The AMF actions are...

Alors que l'IASB vient de lancer son étude de mise en œuvre de la norme IFRS 8 (post-implementation review), les recherches sur l'application de cette norme par les entreprises sont encore peu nombreuses et essentiellement centrées sur les firmes de grande taille. Dans ce contexte, notre...

This paper presents a study intended to demonstrate how the Financial Market Authority (AMF) in France uses its regulatory and sanctioning powers with regard to brokers, listed companies and other actors (individuals) in the financial industry during the period 2006-2011. The AMF actions are...

The most import effect of ICT on the tourism sector is on distribution because it involves exchanges, during all the stages of sales, between suppliers, intermediaries and clients that can be dematerialized. Thus, Internet has changed the structure of intermediation in this industry with the...

Alors que le yield management est une pratique courante, rares sont les études portant sur les réactions des clients. Pourtant, si la mise en œuvre des techniques de yield management permet d’optimiser la rentabilité d’une entreprise, elle génère des prix variables pour un même...

The widespread use of loyalty programs in the tourism sector raises questions about their differentiating capacity and more globally on the real advantages they offer firms. We propose, in the hotel sector, a conceptual model on the determinants of loyalty to a hotel or a hotel chain. The...

This article examines the company TUI and its Magic Life hotel chain. The remarkable success of this group in terms of sustainable development led him to develop its own norms and standards. Unfortunately, public policies and private initiatives such as TUI are now hampered by the reluctance of...