Rail passenger transport services with integrated regular interval timetables (IRIT) offer passengers a regular interval timetable for services on the railway network. IRIT have the potential to increase the quality and attractiveness of railway passenger services in comparison to other...

Cet article compare les modeles canadien, francais et allemand ainsi que les principes promulgues par l'OCDE en matiere de gouvernement d'entreprise dans le but de verifier cette hypothese ou, du moins, de faire le point sur la question. Ces payx ont ete choisis parce qu'ils representent trois...

Accounting standards define goodwill as the excess of the cost of an acquired company over the sum of its identifiable net assets. Two basic views of goodwill can be distinguished from the literature. For some authors, goodwill represents an above normal earnings capacity. A price is paid in...

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...

Les dernieres decennies ont ete marquees par une acceleration considerable des mouvements internationaux de capitaux. Le nombre d'entreprises ayant recours aux marches etrangers pour se procurer un epartie de leurs ressources financieres a en effet augmente dans des proportions importantes. Dans...