Search results for "Business Economics"
showing 10 items of 54 documents
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments t…
Fonamentació teòrica del model de l'Economia del Bé Comú des de la perspectiva organitzativa
2018
Fonamentació teòrica del model de l'Economia del Bé Comú des de la perspectiva organitzativa
Moving European research on work and ageing forward: Overview and agenda:
2010
This paper summarizes the state of affairs of European research on ageing and work. After a close inspection of the age construct, an overview is presented of research in four areas: the relationship between age and HR-policies, early retirement, age and performance/employability, age and health/well-being. The overview results in a research agenda on work and ageing and in recommendations for practice. © 2009 Psychology Press. ispartof: European Journal of Work and Organizational Psychology vol:19 issue:1 pages:76-101 status: published
Responsabilité Sociale de l'Entreprise et pratiques de Gestion des Ressources Humaines
2006
As far as human resource management practices (HRM) are concerned, how do French companies respond to corporate social responsibility (CSR)? Are they eager to develop practices beyond the existing legal rules? To answer these questions, we present the results of an inquiry involving 106 HR managers who mainly belong to large manufacturing companies. Their statements, collected by questionnaire, are focused on a few "responsible" HRM practices: - Recruiting practices in favour of disabled or non skilled persons - Training practices promoting the access or the return to work - Communication practices encouraging the dialog between the managers and the employees. According to our results, the …
Imagen de marca y análisis lexicográfico: una aplicación a centros comerciales
2015
[EN] The concept of image in its different aspects is very important in today s society as well as in the business management field. Some authors reports that most of the studies that measure image do not take into account neither previous theoretical and conceptual models nor other possible empirical evidence alternatives. Given this need, a research regarding the concept of brand image applied to shopping malls was conducted based on the conceptual model of the consumer cognitive response in order to empirically explore and contrast it. For this reason, a survey was applied to 420 consumers in five shopping malls in Bogotá, achieving a database of 3.749 cases. The results show attribute-s…
Comparaison Balanced Scorecard - Navigator
2008
Cet article a pour objectif de décrire et de comparer deux modèles de tableaux de bord stratégique : le modèle Anglo-Saxon, connu sous le nom de Balanced Scorecard et le modèle Scandinave, dont l'application la plus connue a été développé au sein de l'entreprise Skandia sous le nom de Navigator.
LES TABLEAUX DE BORD DU CAPITAL INTELLECTUEL
2009
Cet article a pour objectif de présenter et d'analyser les tableaux de bord du capital intellectuel qui constituent un modèle alternatif au Balanced Scorecard. Dans une première partie, nous retraçons les origines et les fondements des tableaux de bord du capital intellectuel. Puis dans une seconde partie, nous décrivons les différentes façons d'appréhender le capital intellectuel pour dans une troisième partie analyser des exemples de tableaux de bord du capital intellectuel.
La inseparabilidad y el grado de adaptación como determinantes de la internacionalización de las empresas de servicios
2005
-Esther.Sanchez@uv.es -Jose.Pla@uv.es La mayor parte de enfoques teóricos de internacionalización han surgido en el marco del sector industrial y, por tanto, algunas explicaciones podrían no ser generalizables al sector servicios en su globalidad. Por ello, las características sectoriales deben ser tenidas en cuenta en el análisis de los modos de entrada de las empresas de servicios, ya que es posible encontrar patrones de comportamiento muy diferentes no sólo con respecto a las empresas industriales sino también entre las propias empresas de servicios. En este trabajo se proponen la inseparabilidad de los servicios y el grado de adaptación a las necesidades del cliente como dimensiones cla…
Women’s Approach to Economics and Firms
2011
Women and works by female economists appeared in the economic literature of the Classical and Neoclassical periods. While a portion of such literature popularized the approaches of male economists, others part criticized some established views, especially those dealing with wages, education, and the position of women in the family. The objective of this article is to analyze the main economic approaches held by women, starting with an analysis of the situation of women in the eighteenth and nineteenth centuries. The differences between women’s thoughts on economics and the classical and neoclassical economic approaches are considered, as well as women’s thoughts on productivity and firm’s a…
Does competition enhance the double-bottom-line performance of microfinance institutions?
2020
Abstract This paper investigates how competition affects the double-bottom-line performance of microfinance institutions (MFIs). While classical economic theory highlights that competition enhances efficiency and benefits both customers and firms, we argue that this is unlikely to apply to institutions operating in socially oriented industries, such as microfinance. Using a cross-country dataset of 4576 MFI-year observations (1139 unique MFIs) operating in 59 countries over a 10-year period (2005-2014), we find that competition has an adverse effect on MFIs’ economic sustainability and that competition undermines their breadth of outreach but enhances their depth of outreach. These results …