Search results for " Administration"
showing 10 items of 4299 documents
L'impact de l'activisme des fonds de pension américains : l'exemple du Conseil des Investisseurs Institutionnels
2003
Les fonds de retraite américains ont participé au développement d’une pratique appelée activisme des actionnaires. L’activisme peut être vu comme l’expression du mécontentement d’un actionnaire auprès des dirigeants d’une firme. Nous essayons de voir si l’activisme institutionnel coordonné par le CII (Conseil des Investisseurs Institutionnels) influence l’évolution future des rentabilités des actions des entreprises concernées. La manifestation de l’activisme pratiqué par ce conseil est la publication, chaque année depuis 1991, d’une liste d’entreprises connaissant des déficits en termes de performance et / ou de corporate governance. Nous utilisons la méthodologie des études d’événement po…
L’exercice d’une activité industrielle et commerciale et la théorie du complément indissociable
2013
National audience
A holistic perspective on the theoretical foundations for ICT4D research
2018
While many theories have guided research Information and Communication Technologies for Development (ICT4D), we are yet to construct a clear and coherent narrative that would help us answer the question of how ICT fosters development in underdeveloped communities. In this paper, we argue that one of the main reasons for this is that our holistic understanding of ICT4D is seldom grounded in theories to understand the core areas that define the field, namely, ICT, Development, and, ‘4’ which are the transformative processes that link the two. Through a brief literature review, we list theories that have informed ICT4D research in each of these areas. We present examples of theories, namely, C…
Administrative Capacity as a Constraint to Fiscal Decentralization. The Case of Romania and Poland
2020
This paper considers the problem of administrative capacity as one of the main requirements that the accession countries seeking EU membership had to meet, and as a prerequisite to the decentralization of their public sectors and public finances. The selected decentralization problems are analyzed using the cases of two countries: Romania and Poland. The results of a theoretical and practical evaluation of administrative capacity as a likely obstacle to fiscal decentralization are presented taking account of the different levels of decentralization in Poland and Romania. A comparative analysis of Romania and Poland shows that administrative capacity can be a constraint for fiscal decentrali…
Si j'aurai su, j'aurai pas venu" : éclairage stratégique sur le lancement simultané des deux " Guerre des Boutons "
2014
“If I knew, I will not come”: strategic insight on the simultaneous launch of the two Guerre des BoutonsThe purpose of this paper is to propose an insight on an unusual strategic situation in the movie industry: thesimultaneous launch on screens of two almost identical movies, La Guerre des Boutons. After recalling the stakesattached to the product launch in the film industry, a monograph devoted to this direct confrontation, supplementedby an analysis of the critics of spectators, is proposed. This analysis reveals determinants (the conflictand lack of control in the film industry) and consequences (sub-optimal strategy) of the temporal agglomeration.
Le sort des moins-values nettes à long terme dans les opérations de fusions de sociétés
2013
National audience
La gestion fiscale des aides intragroupe en droit interne
2013
National audience; La gestion fiscale des groupes est incontestablement au coeur de l'actualité fiscale. Un seul exemple, l'article 14 de la loi de finances rectificative pour 2012Note 1 a complété l'article 39 du CGI par cette phrase lapidaire « Sont exclues des charges déductibles pour l'établissement de l'impôt les aides de toute nature consenties à une autre entreprise, à l'exception des aides à caractère commercial ». Le ton est donné. Précisément, cette contribution se propose de revenir sur cette question du traitement fiscal des aides intragroupe, remarque étant faite que l'ampleur du sujet nous condamnera à être nécessairement incomplet, et en nous cantonnant à la situation des aid…
Il risarcimento del danno provocato dall’amministrazione nazionale per violazione della disciplina sulla qualità dell’aria: una questione ancora aper…
2023
La correlazione esistente tra inquinamento e godimento dei diritti umani appare, oggi giorno, chiara ed innegabile, ciò che invece appare decisamente più complesso è stabilire quali siano le conseguenze di questa correlazione sotto il profilo strettamente giuridico. Da un lato, infatti, occorre verificare se, ed eventualmente in che misura, gli effetti nocivi dell’inquinamento possano essere qualificati come violazioni dei diritti umani da sanzionare e risarcire. Dall’altro lato, è necessario chiarire se, ed eventualmente in che misura, gli effetti nocivi dell’inquinamento, in quanto qualificati come violazioni dei diritti umani, possano essere imputati allo Stato o ad altri enti pubblici c…
Interconceptualizing Europe and Peace : Identity Building Under the European Heritage Label
2019
AbstractThis chapter investigates how peace is used in attempts to build a collective identity for the European Union in the context of the European Heritage Label (EHL), a central instrument in the EU’s cultural heritage policy. The official EHL documents and the websites of the EHL sites are analysed using a conceptual approach that particularly focuses on the interconceptualizations between peace and Europe. The ways peace is discussed can be divided into four thematic categories: treaties, institutions, practices, and symbols related to peace. The chapter concludes that heritage related to peace is mainly discussed in a non-contradictory manner, with little space for dissonance.
Muscle Function Differences between Patients with Bulbar and Spinal Onset Amyotrophic Lateral Sclerosis. Does It Depend on Peripheral Glucose?
2021
Background: One of the pathogenic mechanisms of ALS disease is perturbed energy metabolism particularly glucose metabolism. Given the substantial difference in the severity and the prognosis of the disease, depending on whether it has a bulbar or spinal onset, the aim of the study was to determine metabolic differences between both types of ALS, as well as the possible relationship with muscle function. Materials and Methods: A descriptive, analytical, quantitative, and transversal study was carried out in hospitals and Primary Care centers in the region of Valencia, Spain. Fasting glucose and alkaline phosphatase (AP) levels in venous blood, muscle percentage, fat percentage, muscle streng…