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, focusing on the cultural patrimony as a major tourist resource, aims to identify and examine what types of tourism plans and …
Persistent link: https://www.econbiz.de/10011210192
Our paper borrows from pathophysiology the concept of thanatogenesis and applies it to accounting concepts and practices. We define accounting thanatogenesis as the study of the causes and processes that lead to the disappearance of an accounting concept or practice. We choose a number of...
Persistent link: https://www.econbiz.de/10010816623
patrimony, in view of accomplishing its function of achieving the purpose established by the memorandum of association. Any … incorporation and its valid existence, that is: it has a self-standing organization, its own patrimony, affected to the …
Persistent link: https://www.econbiz.de/10010726629
L’article ci-dessous concerne trois directions d’analyse, en fonction desquelles on structure l’approche géographique du patrimoine culturel: la typologie du patrimoine et les aspects comparatifs infrarégionaux, le potentiel touristique et l’attractivité différentiée du patrimoine,...
Persistent link: https://www.econbiz.de/10010812441
The environment is a common patrimony for all of us and world’s states have both rights and obligations towards it …
Persistent link: https://www.econbiz.de/10010838444
-territorial units represents that situation, when its patrimony is characterized by the existence of financial difficulties and the …
Persistent link: https://www.econbiz.de/10011067133
The present paper is the result of an interdisciplinary analysis in which we plan to investigate the difference between two concepts that may appear to be synonymous, but which, in reality, are distinct forms of checking the taxpayer: tax audit and antifraud controls. In addition, special...
Persistent link: https://www.econbiz.de/10010940636
This paper focuses on how the development of a particular region consistently requires actors to share a certain level of cognitive resources. In the case studied here ? the Nord Pas-de-Calais region, this cognitive proximity is built via the local policies involving sustainable development....
Persistent link: https://www.econbiz.de/10011020009
patrimony. On this basis, we conceive the distinction between a political order and an economic order. Only a part of activities … spatial. The concept of heritage (patrimony) allows connecting geographic closeness with social closeness which is necessary … to actors? coordination. Geographic closeness funds the territorial patrimony while social closeness comes from the …
Persistent link: https://www.econbiz.de/10011020340
</titre> The international community generally agrees on the essential role of training and education in the development process. This role is all the more important in the new information and knowledge economy. In fact, this is a field where conflicts arise, for example, in terms of values and...
Persistent link: https://www.econbiz.de/10011025332