Search results for "Administration"
showing 10 items of 5106 documents
University-wide, top-down curriculum reform at a Finnish university: perceptions of the academic staff
2021
This study examines academic staff’s perceptions of a university-wide, top-down curriculum reform in terms of the management of the reform, the support provided by the university’s administration, and the utilisation of the university’s guidelines. Differences between faculties are also scrutinised. The study was conducted at a multidisciplinary public research university in Finland using the survey method. The data (n = 394) consisted of academic staff’s responses to multiple-choice and open-ended questions. Correlation coefficients, exploratory factor analyses, and a one-way analysis of variance (ANOVA) were utilised to analyse the quantitative data. Responses to the open-ended questions …
Latvia. Human Development Report 2008/2009. Accountability and Responsibility
2009
Accountability and Responsibility. The objetive of the 2008/2009 Human Development Report was to examine different levels of accountability and the specific way in which accountability is manifested in Latvia at individual, coolective, and institutional levels which come together to form an accountability "network". The Report also compares the situation in Latvia with that in the other Baltic States, the European Union, and elsewhere in the world.
Faut-il acheter des actions des entreprises apparaissant sur les listes noires du Conseil des investisseurs institutionnels ?
2001
The Long Run Impact of Coordinated Activism Initiated by the Council of the Institutional Investors (CII) on Returns of the Targeted Firms Shares A pension funds money manager faces the following alternative when it holds under-performing shares : either it sells them, or it keeps them and seeks to influence the managers of the firms involved. Several reasons can explain why American pension funds followed the second way. Such a strategy contribute to the development of a practice called shareholder activism. This article focuses particularly on this phenomenon. For this purpose, author describes the various existing practices of activism (proxy targeting and performance targeting). Then, h…
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…