Search results for "Administration"
showing 10 items of 5106 documents
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…
General support versus individual work support: a qualitative study of social workers and therapists in collaboration meetings within individual plac…
2020
This study aims to increase understanding of how social workers and therapists contribute to cooperation meetings within the individual placement and support intervention. The individual placement and support model of supported employment is expanding worldwide. Although several quantitative studies have shown this model`s effect, the need for qualitative studies on collaboration within this intervention is evident. The individual placement and support fidelity manual presents clear expectations to the social workers and therapist in the cooperation. Still, few previous studies investigate how these expectations are met in praxis. This study draws on sixteen collaboration meetings, recorded…
Penetration of 2% cyclosporin eyedrops into human aqueous humour.
1989
The penetration into the eye and the systemic absorption of 2% cyclosporin eye drops were determined by polarisation immunofluorescent assay of cyclosporin in the aqueous humour and plasma of 30 patients at the time of cataract surgery. The results were then compared with the corresponding results after oral administration at a dosage of 5 mg/kg/day to three further patients. The maximum intraocular concentration (24 (SD 9) mg/l) was achieved four hours after topical administration. This level was slightly less than that found in aqueous humour (28 (SD 10) mg/l) 12 hours after systemic administration of the drug at a dosage of 5 mg/kg/day. Both these levels are below the minimum therapeutic…
On Augmented Reality for the Learning of 3D-Geometric Contents: A Preliminary Exploratory Study with 6-Grade Primary Students
2019
Nowadays, Augmented Reality (AR) is one of the emerging technologies with a greater impact in the Education field. Research has proved that AR-based activities improve the teaching and learning processes. Also, the use of this type of technology in classroom facilitates the understanding of contents from different areas as Arts, Mathematics or Science. In this work we propose an AR-based instruction in order to explore the benefits in a 6th-grade Primary course related to 3D-geometry shapes. This first experiment, designed from an exploratory approach, will shed light on new study variables to perform new implementations whose conclusions become more consistent. The results obtained allow u…
Impact du sentiment de l'investisseur sur les marchés financiers
2010
International audience; La présente thèse a pour objectif d''étudier de manière approfondie l''impact du sentiment sur les marchés d''actions. Dans un premier temps, nous développons une nouvelle mesure du sentiment qui regroupe à la fois des indicateurs directs et des indicateurs indirects. En utilisant un modèle à vecteurs autorégressifs, nous montrons que le sentiment de l''investisseur affecte les rentabilités des titres difficiles à évaluer et à arbitrer. Dans un deuxième temps, nous construisons des portefeuilles sur la base de l''exposition des titres au facteur sentiment. Nos résultats montrent que la performance des portefeuilles est positivement corrélée à l''exposition des titres…
MESURE DE LA PERFORMANCE GLOBALE DES AGENCES BANCAIRES : UNE APPLICATION DE LA MÉTHODE DEA
2005
In a DEA framework, the global performance of bank branches is measured and decomposed in technical efficiency and price efficiency.