Search results for " finance"
showing 10 items of 2924 documents
Horizon 2000 : prévisions des dépenses d'éducation primaire dans les pays en développement
1990
The aim of the present article is to provide a statistical assessmentof the amount of public money developing countries will nedd to spend in order to meet the estimated demand for primary education in the year 2000 and to evaluate the cost of providing universal primary education by that date.
Organization and efficiency of education systems : some empirical findings
2000
International audience; Using a sample of countries chosen for their similar level of development, this article shows the extent to which the organisation of primary and secondary education differs from one country to another, notably with respect to the way in which systems differentiate and select pupils for specialised curricula. It also explores the question of whether an education system that sorts pupils at a very early age is more cost-effective than a system that does not sort pupils during compulsory education. The stylised description of national education system is based on various sources of information. The data used in the cost analysis come from OECD and UNESCO. Due to data l…
Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases
2017
International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…
The Unfolding of Gender Gap in Education
2015
The gender gap in education against females becomes smaller as the level of development increases and turns in their favor in developed countries. Through analysis of regional variation in the gender gap within Turkey, which displays a similar pattern to the crosscountry pattern, this paper studies the factors that lead to the emergence of a gender gap against females. The data for student achievement and aspirations for further education during compulsory school show that females are just as well prepared and motivated for further education as their male counterparts across regions with very different levels of development. Despite this fact, large gaps arise in high school registration an…
Solving a model for the evolution of smoking habit in Spain with homotopy analysis method
2013
We obtain an approximated analytical solution for a dynamic model for the prevalence of the smoking habit in a constant population but with equal and different from zero birth and death rates. This model has been successfully used to explain the evolution of the smoking habit in Spain. By means of the Homotopy Analysis Method, we obtain an analytic expression in powers of time t which reproduces the correct solution for a certain range of time. To enlarge the domain of convergence we have applied the so-called optimal convergence-control parameter technique and the homotopy-Padé technique. We present and discuss graphical results for our solutions. ©
Evolution of impatience: The example of the Farmer-Sheriff game
2015
The literature on the evolution of impatience, focusing on one-person decision problems, often finds that evolutionary forces favor the more patient individuals. This paper shows that in games where equilibrium involves threat of punishment there are forces generating an evolutionary advantage to the impatient. In particular, it offers a two-population example where evolutionary forces favor impatience in one group while favoring patience in the other. Moreover, efficiency may also favor impatient individuals. In our example, it is efficient for one population to evolve impatience and for the other to develop patience. Yet, evolutionary forces move the opposite direction. Fil: Levine, David…
Material flows, efficiency and decoupling: Latvia's case study
2019
Latvia with its growing economy and intensive use of biomass is one of the biggest per capita natural resource consumers in Europe. If current patterns of resource use are maintained, environmental degradation and depletion of natural resources will continue. This paper looks at the resource flows in Latvia (1995 to 2016) - the country that does not have fossil energy resource deposits and timber industry is an important economic sector contributing most to the direct material input. It analyses the main resource flows, its intensities and looks at the main drivers behind these changes. Results demonstrate that resource extraction and consumption is steadily increasing and are not decoupled…
A Research Project about Communism in Romanian Countryside: Ploughmen’s Front Propaganda (1944-1953)
2013
The Ploughmen Front represented the strongest and the oldest “comrade” of the Communist Party from Romania, with a major role in the countryside communization. In general, the studies dedicated to Romania communization focused on institutionalization of the regime, liquidation of democratic order, repression, anticommunist resistance and less on the transformations undergone by the Romanian countryside. The only important issue was the agriculture collectivization. Our project takes into consideration a new approach, which is the research of the way communism became popular in the rural areas, which meant 80% of the Romanian population, how the popularity of the historical parties was dislo…
Rola audytu wewnętrznego w kształtowaniu efektywności samorządowej gospodarki finansowej
2015
Potrzeba racjonalizowania wydatków, dążenie do większej dyscypliny finansowej i poszukiwanie oszczędności w ramach prowadzonej gospodarki zasobami rzeczowymi i finansowymi wskazują na konieczność wypracowania i ciągłego doskonalenia mechanizmów (instrumentów) zorientowanych na poprawę efektywności samorządowej gospodarki finansowej. Instrumentem, który może wspomóc kierownictwo jednostki samorządu terytorialnego (JST) w racjonalnym prowadzeniu gospodarki finansowej, chroniąc jednocześnie społeczeństwo przed marnotrawstwem i nieefektywnym wydatkowaniem środków publicznych, jest audyt wewnętrzny. Celem artykułu jest próba identyfikacji znaczenia audytu wewnętrznego dla efektywności gospodarki…
Disparités géographiques et convergence des régions européennes : une approche par l'économétrie spatiale
2002
The aim of this dissertation is to analyze the convergence process between European regions by taking into account spatial patterns of economic activities. First, with the help of literature reviews on theoretical and empirical analyses of growth and convergence and on economic geography models, we show in chapter 1 why geographic disparities should be introduced in the study of convergence between economies. Next, the spatial statistic and econometric tools allowing to reach this goal are detailed in chapter 2. Finally, three empirical studies of the convergence process in presence of geographic disparities are carried out. They are based on a sample for per capita GDP of 138 regions, belo…