Depuis 20 ans, la question de la gestion de l’État est au cœur des réformes de l’administration dans tous les pays de l’OCDE. À cet égard, l’introduction d’une culture du résultat et des dispositifs de contrôle de gestion qui l’accompagnent dans l’administration publique...

Récemment plusieurs rapports officiels ont souligné la nécessité de doter les universités de systèmes d’information performants en matière de comptabilité analytique et de contrôle de gestion. Deux axes principaux constituent les leitmotiv de leurs préconisations : la nécessité de...

Trotz Fusionen und Finanzkrise hat sich im Finanzsektor wenig geändert: Der Frauenanteil in den Spitzengremien der großen Banken und Versicherungen in Deutschland blieb auch 2010 auf einem extrem niedrigen Niveau. Innovationspotentiale, die sich aus einer deutlichen Erhöhung des Frauenanteils...

Despite the recent financial crisis and widespread mergers in the banking industry, the German financial sector remains largely unchanged in one respect: the percentage of women on the corporate boards of Germany's banks and insurance companies was nearly as low in 2010 as in the pre-crisis...

This research paper indicates the latest situation in the insurance market about real property insurance after fires. It emphasizes the function of insurance in the economic development of the Azerbaijan economy. The primary aim of this research is to analyze the current state of the real...

This paper considers discrimination in the market for managerial positions by following the career paths of film directors. Film directors manage multi-million projects and are hired on a project by project basis. We gather data on directors’ film projects from the time they enter the...

In April 2007, a Mexican microfinance company named Banco Compartamos issued shares in a secondary offering IPO. Existing shares were sold at 12 times their book value. The book value itself was 21 times the paid-in-capital. The 21 fold increase in book value was mainly from charging high...

In the world of microfinance, interest rate ethics is an important issue, thrown into the limelight by the Initial Public Offering of Compartamos which resulted in millions of dollars of gains, some of which found their way into private pockets. These high gains were based on high interest...

Despite the recent financial crisis and widespread mergers in the banking industry, the German financial sector remains largely unchanged in one respect: the percentage of women on the corporate boards of Germany's banks and insurance companies was nearly as low in 2010 as in the pre-crisis...

Trotz Fusionen und Finanzkrise hat sich im Finanzsektor wenig geändert: Der Frauenanteil in den Spitzengremien der großen Banken und Versicherungen in Deutschland blieb auch 2010 auf einem extrem niedrigen Niveau. Innovationspotentiale, die sich aus einer deutlichen Erhöhung des Frauenanteils...