Purpose – This paper aims to test the robustness of the trend and volatility estimations for two indices: the classical Weighted Repeat Sales and a PCA factorial index. The estimations are computed from a dataset of Paris commercial properties. Design/methodology/approach – First, two...

Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38). Recent research papers (Healy et al., 2002; Lev and...

Strategic Human Resource Management (SHRM) have been amply discussed in both academic circles and business press. Most of our notion of SHRM are from the work done in the US and from the body of literature known as "High Performance Work Practices". This paper tries to contribute to the debate...

The practices of innovative in Human Resources Management (HRM) has been discussed in both the academic and professional literature. This article contributes to the debate on the evolution of innovative human resource practices in France during the last five years. From an exploratory empirical...

This paper attempts to re-examine the notion of equality, going beyond the classic opposition in France between affirmative action and meritocratic equality. Hence, we propose shifting the French debate about equality of opportunities in education to the question of how to raise equality of...

In this paper, we provide an outline of the philanthropic landscape in France and analyze the results of a 2009 survey of 4,612 French households about their giving patterns. In the first part, we synthesize knowledge on the history of philanthropy in France, its size and scope, government...

In Part 1, this paper provides an overview of historical, legal, political and cultural factors which have shaped, to this day, the system of industrial relations in France. Drawing on the quantitative results of an on-line survey and on the qualitative analysis of a series of interviews with a...