Search results for " s.r.l.s."

L'impact de l'adoption des normes IAS/IFRS sur les capitaux propres des banques européennes ?

2009

Fishery-dependent and -independent data lead to consistent estimations of essential habitats

2016

AbstractSpecies mapping is an essential tool for conservation programmes as it provides clear pictures of the distribution of marine resources. However, in fishery ecology, the amount of objective scientific information is limited and data may not always be directly comparable. Information about the distribution of marine species can be derived from two main sources: fishery-independent data (scientific surveys at sea) and fishery-dependent data (collection and sampling by observers in commercial vessels). The aim of this paper is to compare whether these two different sources produce similar, complementary, or different results. We compare them in the specific context of identifying the Es…

Operational and financial performance of Italian airport companies: A dynamic graphical model

2016

Abstract This paper provides evidence on the relationship within a set of financial and operational indicators for Italian airports over 2008–2014. The limited sample size of national and regional airports suggests to apply the penalised RCON ( V , E ) model, which falls within the class of Gaussian graphical models. It provides both estimate and easy way to visualise conditional independence structures of the variables. Moreover, it is particularly suitable for handling longitudinal data where small number of units and huge number of variables have been collected. Findings highlight that a qualified concept of size matters in determining good financial performance. Specifically, increasing…

Dead Sea Scrolls Fragments in the Museum Collection, written by Emanuel Tov, Kipp Davis, and Robert Duke

2017

L'application de la loi du 15 mai 2001 réformant l'article 2061 du code civil aux clauses compromissoires conclues antérieurement à son entrée en vig…

2003

International audience; (TGI Paris, ord. réf., 8 oct. 2002, Sté Euroconsultaudit c/ Thoman et Windenberger Jenner, D. 2003, p. 1928, note B. Moreau ; Rev. arb. 2003.199, note L. Jaegger)

Tales of saviours and iconoclasts. On the provenance of "the Dead Sea Scrolls of Buddhism"

2021

Academic research on newly discovered ancient Buddhist manuscripts is largely based on objects that come from the antiquities market and to a much lesser degree on objects coming from documented and controlled archaeological excavations. Despite their being unprovenanced, collectors and scholars often present such objects with narratives mimicking provenance. The use of the label "Dead Sea Scrolls" attached to archaeological material without connections to Judaism or early Christianity is a prevalent example of this scholarly praxis. In this article, we deconstruct provenance narratives associated with the undocumented Buddhist manuscripts in the Schøyen Collection and discuss their implica…

Polybe et Montesquieu : aspects d’une réflexion sur le pouvoir 1

2012

Dans la préparation à l’Esprit des Lois que sont les Considérations sur les causes de la grandeur des Romains et de leur décadence, Montesquieu se réfère, entre autres sources, aux Histoires de Polybe. Si les deux auteurs ont des méthodes différentes pour établir les faits, ni l’un ni l’autre ne proposent cependant à leur lecteur une simple relation de l’histoire de Rome : Polybe veut que ses Histoires forment les responsables politiques et les Considérations sont, selon d’Alembert, une “ histoire romaine à l’usage des hommes d’État et des philosophes ”. Tous deux conduisent donc, à partir de l’exemple romain, une réflexion plus large sur la nature du pouvoir, les conditions de sa conquête …

Joint Audit, Audit Market Structure, and Consumer Surplus

2017

We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement has the potential to change the audit market structure substantially but that the effects are sensitive to the specific policy design. For example, small audit firms gain market share in a joint audit regime but only if an equal sharing of the workload between the two joint auditors is not required. Our counterfactual analysis reveals that th…

Cooperation among competitors: A comparison of cost-sharing mechanisms

2016

Abstract In this paper, we investigate the consequences of using outcome-based versus ex ante-based cost-sharing mechanisms in terms of competing firms' profitability and total welfare. We consider two firms making a joint expenditure, which can positively affect firms' demand and/or unit operating costs, while competing in the final market by setting either price or quantity. We compare two outcome-based cost-sharing mechanisms, i.e., Quantity Proportional (QP) and Total Margin proportional (TM), with the more competitive Fixed Share (FS) mechanism where cost-sharing is set up on an ex ante basis. We show that outcome-based mechanisms, and even a fully collusive behavior induced by the opt…

More firms, more competition? The case of the fourth operator in France's mobile phone market

2010

Accepted, Forthcoming; International audience; To foster competition the French government authorized a fourth operator, ‘Free', to enter the country's mobile phone market at the end of 2009 alongside Orange, SFR and Bouygues Telecom (BT), who held respectively one-half, one-third and one-sixth of the market. By using a stylized model of France's phone market, we have examined what we call the regulator's nightmares and dreams. If Cournot competition is in place before Free's entry, minimizing the total profit fails to maximize the consumer surplus and the total surplus; the maximum most realistic price fall is 6.7% compared to three-way competition and could be 1.7% only; if Orange, SFR an…