Search results for " Administration"
showing 10 items of 4299 documents
Flexibilités et performances dans les centres d'appels : le cas de France Télécom.
2004
TiO2 in the food industry and cosmetics
2021
Abstract The white pigment titanium dioxide is widely used in foodstuff and cosmetics mainly because it provides whitening effect, it acts as a physical filter in sunscreen products, and due to its photocatalytic properties. As food additive, it is labeled as E171 (Europe) and INS171 (United States), and its use was approved in 1966 by the US Food and Drug Administration and in 1969 by the European Union. According to a request of the European Commission, a scientific reevaluation of the safety of TiO2 when used as food additive was recently elaborated by European Food Safety Authority ANS panel. The TiO2 photocatalytic inactivation power is widely studied in order to nonthermally decontami…
The Formation of a Collective Identity Through Expressions of ‘Love’ and ‘Hate’: An Exploratory Analysis of the Discourse of Football Fans in Germany…
2021
International audience; Football is an exemplary platform where the social dynamics within and between societies can be regularly observed. In addition, online message boards are a rich resource of everyday expressions where football fans express their ‘love’ of their clubs as well as their ‘disdain’ for others. We conducted a qualitative content analysis during two seasons of Olympique de Marseille and FC Bayern Munich as well as Toulouse FC and Hannover 96. Our analysis illustrates that hateful expressions that differentiate groups are much more prevalent and therefore more determinant in the formation of a collective identity. Furthermore, the analysis confirms that the self-conception c…
Europeanised identifications among football fans. The analysis of discussions in online message boards.
2021
International audience; Across Europe, national professional football leagues have seen increasing numbers of players from other EU states, while the Champions League and the Europa League have become a focal point for many teams. This article seeks to investigate how far this Europeanisation on the organisational level of football is reflected in identities and discourses of fans. We develop a framework to analyse Europeanisation of identities among football fans. In the empirical part we conduct a qualitative content analysis of fan discussions on publicly available message boards among fans of four first league teams in England and Austria. Our empirical findings indicate that fans’ iden…
Institutions et mécanismes de gouvernance des transactions :
2013
Institutions and governance mechanisms for transactions : the case of logging in Cameroon Following Masahiko Aoki (2010), we postulate that transactions between actors integrate not only an economic dimension but also a social dimension. This means that transactions’ equilibrium cannot be analyzed only in economic terms. They also include relational aspects that we define as social aspects. Through the study of a local forestry exploitation in Cameroon compared with a communal forestry exploitation in France, we highlight two crucial factors : the dissociation of the functions of mayor and chief of village and the coexistence of payments in cash and payments in nature. The first factor unde…
Franchisor practices for optimal omnichannel deployment in franchising networks
2023
International audience; This research contributes to theory by extending the knowledge on power in franchise relationships to the case of omnichannel marketing. As the relative autonomy of franchisees can be an obstacle to optimal omnichannel integration, the research uncovers three broad forms of franchisor practices to align franchisees to the omnichannel strategy, rooted in an enforcing, a collaborative, and an empowering stance.
The Impact of Omnichannel Strategies on Franchisee-Franchisor Relationship Quality
2023
International audience; While omnichannel strategies have become increasingly ubiquitous in franchising, there is a dearth of academic research on how franchisees perceive omnichannel retailing and how the latter impacts the franchise relationship. Yet, the rise of omnichannel strategies could modify the relationship between the franchisor and the franchisees in different ways. For instance, the diversity of channels could reduce the ability of franchisors to monitor their franchisees and could empower the latter (Lee et al., 2019). Some channels, mainly the brand’s website, could introduce new forms of intra-brand competition between the franchisor and franchisees’ units (Bridges, 2017; Cl…
L'application sur agrément du régime fiscal des fusions aux opérations d'apport partiel d'actif (CGI, art. 210 B, 3) : critères de l'autonomie et aut…
2012
National audience; La cour administrative d'appel de Lyon rappelle que les dispositions du a du 3 de l'article 210 B du CGI ne subordonnent pas l'octroi de l'agrément à la condition que l'apport partiel d'actif porte sur une branche complète d'activité, mais exigent seulement que l'opération soit justifiée par un motif économique, se traduisant notamment par l'exercice, par la société bénéficiaire de l'apport, d'une activité autonome ou l'amélioration des structures. En l'espèce, la cour estime que l'opération était bien justifiée par un motif économique se traduisant par l'amélioration des structures, motif dont il n'appartient pas à l'Administration d'apprécier l'opportunité.
L'optimisation fusion - confusion : une synthèse privilégiée du droit et du chiffre
2010
It is not always easy to dissociate, in the settlement problems, tax and accounting, the main thing and the ac cessory. Generally, mergers are in this case, simplified mergers and universal transmissions, too. When professionals want, in this field, to optimize integrated, legal choices - tax - accounting, it is often obliged to treat the problem, without assistanc e. This autonomy look that this subject is at the crossroads of several disciplines and it is necessary to compose, without really opposing them. The field of mergers and confusion is a good synthesis of the link Law - management. The company which wishes to absorb its 100 % subsidiary can choose between simplified fusion and dis…
Pioneers as Peers : How Entrepreneurial Journalists Imagine the Futures of Journalism
2021
The article investigates the futures of journalism that pioneering entrepreneurial journalists anticipate. This comprises the different imaginaries that journalists employ to make sense of journalism’s present potentials, anticipate its possible futures, and inform their decision-making. By analysing semi-structured interviews with Finnish entrepreneurial journalists, the article identifies a peer-to-peer imaginary on which the interviewees draw and construct to anticipate the potential futures of journalism. In this peer-to-peer imaginary, journalism is produced in journalists’ and audiences’ peer networks of affinity and shared interests. The imaginary promises elevated audience engagemen…