In the framework of clustering, the usual aim is to cluster observations and not variables. However the issue of variable clustering clearly appears for dimension reduction, selection of variables or in some case studies (sensory analysis, biochemistry, marketing, etc.). Clustering of variables...

Cet article examine l'adoption obligatoire en France des normes IFRS relatives aux incorporels. Une typologie des pratiques comptables liées aux incorporels à la période de transition aux normes IFRS est recherchée. Les résultats font ressortir trois classes d'entreprises affectées...

This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were unable to develop 'experience of international standards' before they became mandatory from 1 January 2005. The question we try to answer is the following: did the change of...

Inventor disambiguation is an increasingly important issue for users of patent data. We propose and test a number of refinements to the Massacrator© algorithm, originally proposed by Lissoni et al. (2006) and now applied to APE-INV, a free access database funded by the European Science...

The present paper analyses the role played by risk aversion in the reconciling of agricultural income and biodiversity. A bio-economic mode which articulates bird community dynamics and representative farmers selecting land uses within an uncertain macro-economic context is developed. It is...