La littérature en comptabilité et contrôle démontre le rôle clé joué par le contrôle de gestion en matière d'implémentation stratégique. Cependant, malgré plusieurs appels à contributions émanant de la littérature en comptabilité sociale et environnementale (Parker, 2000; Chung and...

Demographic developments are unfavourable for the financing of pension schemes in most OECD countries, implying continued growth in pension expenditure in virtually all OECD countries. This paper examines the vulnerability of pension systems, with an emphasis on financial sustainability and...

This paper investigates the vulnerabilities of health care systems in OECD and BRIICS countries to adverse secular trends and large macroeconomic shocks. It identifies policies that can ally vulnerabilities considering the institutional setting of health care systems, such as the public-private...

This paper provides a framework for comparing a defined benefit (DB) and a defined contribution (DC) point schemes, which are both pay-as-you go (PAYG) financed. Two stylised PAYG pension schemes are modelled and simulated to compare their robustness to shocks. The same demographic developments...

Using a dynamic programming framework, in an intertemporal consumption-saving model with income uncertainty and durability, we have found a closed form solution for consumption. Also, the precautionary savings term arising from the riskiness of income is formally derived. With durability...

Cette communication propose une démarche conceptuelle et méthodologique qui amène à resituer l'emploi des différentes grilles d'indicateurs de durabilité des exploitations agricoles dans une approche plus globale du développement agricole à l'échelle de territoires hybrides, ruraux...

This article describes and analyses the rise of small scale, voluntary development organisations (private development initiatives, PDI) in the Netherlands. The concept of PDI is disentangled and this alternative development actor is positioned in the ?philanteral aid channel?. Using data of...

Aujourd'hui, personne ne remet plus en cause l'intégration d'une approche participative dans le processus de gestion des déchets moyennement et hautement radioactifs belges (de catégorie B&C). Cette dimension apparaît indispensable compte tenu, d'une part, du consensus international et...