L'objet de ce travail est double: d'une part nous allons etudier les differentes contributions theoriques et empiriques relatives a la gestion de portefeuille et au phenomene des fonds de placement. D'autre part nous aborderons la question avec la perspective de l'investisseur, en se demandant...

Dans cet article, nous analysons un aspect concret de la methode Activity Based Costing (ABC), qui porte sur la problematique du choix des inducteurs de couts et les consequences de ce choix. La methode ABC suggere qu'en plus des variables de volume, la fonction de cout soit egalement determinee...

The aim of this paper is to compare various real estate valuation models and the manner in which they take into account environmental variables.

In this paper portfolio allocation strategies based onn a recently developed autoregressive conditional heteroscedasticity model (QTARCH) are constructed for the US and the UK and compared with strategies relying on the conventional Markowitz approach.

This paper investigates the optimal bidding strategy for the initial bidder in takeover contests. In the theoretical model, the initial bidder has the choice between making a low or a high preemtive initial bid. Both types of bids can lead to a competitive auction process among bidders, and both...

Nous nous situons, dans ce papier qui ne fait qu'etablir certains resultats demeurant a exploiter, sur le plan de methodes purement deterministes et presentons une approche qui a trait a la theorie de l'approximation. Nous nous attachons a decouvrir la divergence fondamentale existant entre un...

We describe the analytic center cutting plane method and its relationship to classical methods of nondifferentiable optimization and column generation. Implementations issues are also discussed, and current applications listed.

The purpose of this article is to link the 'organizational learning perspective' and the 'resource-based view' to show how the development of organizational knowledge can lead to a competitive advantage. From the perspective of the resource-based view, the possession of unique knowledge can be...

In Switzerland the use of International Accounting Standards (IAS) is allowed as an alternative to national rules for the preparation of consolidated financial statements. This opportunity has been widely used, since about 40% of Swiss listed compagnies do comply with IAS. Because of...

A new concept is proposed for linking algebraic modeling languages and the structure exploiting solver.