Search results for " Administration"

Mutations urbaines et logiques de localisation des emplois: le cas de la Communauté de l'agglomération dijonnaise (1990, 1999).

2004

The aim of this paper is to analyze the spatial changes in the Dijon urban area (COMADI) by studying in particular the new tendencies of localization of the high order producer services. Our results display a multicentric structure of the COMADI which exhibits several employment poles. Not only the economic composition of these poles differs between the central pole and the peripheral ones but this composition changes over the study period (1990-1999). New localization logics appear for the high order services : if the historical center remains specialized in financial activities, insurance and real estate (FIRE), the other producer services are more likely to be localized in the periphery.…

Gestión del cuerpo y planificación urbana: Desplazamiento de significado en la reivención de cuepos y ciudades

2020

Contemporary cities have administrations increasingly marked by urban planning guidelines that are guided by business and marketing and, to attract investments and tourists, implement strategies that aim to homogenize, spectacularize and control urban space. However, other experiences in the city potentially build new meaning to it, which would escape those strategically planned, creating alternative possibilities of uses, diverging from the way thar are predicted and proposed by the governmental power in their urban marketing strategies. The article discusses how the occupation of urban spaces by transvestites for prostitution may imply reflections on the role of norms of gender in the (re…

Micro Theories of Corporate Governance

2008

Macro Theories of Corporate Governance

2008

LE JUGEMENT PROFESSIONNEL EN AUDIT : ENQUETE AUPRES DES ASSOCIES SIGNATAIRES

2013

The audit process is dependant on facts and concepts but it is also contingent on specific situations. Contingency is not only material, it is also ontological. We suggest that audit process is questionable only since its process is neither perfectly knowledgeable nor deterministic. Audit process is strongly dependant on the judgment faculty, i.e. the capacity to relate facts, norms, concepts and human moral values. Through 22 interviews with associate auditors, we present a complex picture of the professional judgment and the factors that affect or shape its exercise. In order to enhance the audit judgment, we suggest to reinforce the information and the communication of the elements relat…

Corporate Governance in France

2007

(VF)L'objectif de cet article est de proposer une présentation synthétique du système de gouvernance français;(VA)The objective of this article is to shortly describe the French corporate governance system.

Integration of CSR into CEOs’ compensation: effects on social and financial performance of French listed firms

2023

Based on the stakeholder model of corporate governance, this research analyzes the relationship between the integration of corporate social responsibility (CSR) into CEO compensation and corporate social and financial performance, in firms listed on France’s SBF 120 stock market between 2015 and 2019. The results of panel data regressions show that indexing CEO compensation on CSR criteria only influence corporate social performance Moreover, social performance has a positive impact on financial performance and a mediating effect between the integration of CSR criteria into CEO compensation and financial performance.

A comparison between Japanese and French cost management-Contingency and institutional perspectives

2018

National audience; From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-Stated. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management). This paper, based on contingency and insti…

Proximité ou ultra-proximité du lieu de fabrication des produits non alimentaires : quels effets sur les préférences et le consentement à payer ?

2023

Abstract: Products promoted as being made in France (MIF) are supposed to attract consumers and justify higher prices. Indeed, they maintain greater proximity to local consumers. We can therefore wonder whether greater spatial proximity, with products manufactured in the region or department of the consumer, would be associated with better reactions in terms of preference and willingness to pay (WTP), in particular in the case of non-food products not typical of the territories (less studied cases). Based on the literature on proximity and country of origin (COO) effects, three hypotheses are proposed and then tested using the conjoint measures method on a representative sample of the Frenc…

Inversión educativa y contracción del Estado del Bienestar : un análisis del contexto autonómico tras la crisis sistémica de 2008

2018

En España, el estallido de la crisis sistémica de 2008 y su prolongada duración han supuesto desafíos adicionales para el mantenimiento del Estado del Bienestar y, particularmente, para la educación, el Servicio Público Fundamental que más afectado se ha visto por la aplicación de políticas de contracción presupuestaria durante este período. El presente trabajo explora cómo se ha comportado la inversión educativa en las distintas regiones españolas a lo largo de los últimos años, y trata de conocer más acerca del papel que han jugado las distintas administraciones en la asignación de recursos a esta partida. Para ello, esta investigación ha conformado dos bloques de CC.AA. de acuerdo con la…