Search results for "Business Administration"
showing 10 items of 1304 documents
The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia
2018
International audience; The financial statements of a company are used by external users as the main source of information in order to take financially informed decisions. The author of the article has summarized the study on one of the financial statements-a statement of comprehensive income (CI statement) that enables creditors and investors to assess the process of the formation of company's profit and profitability. Purpose: on the basis of the study of the specificity of the preparation of the statement of comprehensive income to analyze and evaluate the influence of CI statement items on the profitability of Latvian companies. In order to achieve the purpose, the author has structured…
Evaluation of accounting regulation evolution in selected countries
2018
International audience; Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentati…
Quels impacts des mutations digitales sur le secteur du spectacle vivant ? État des lieux des recherches scientifiques
2023
The experience of anticipating the use of a technology
2022
Free Admission to Museums and Monuments in France : What do the Publics Think ?
2008
Origins of the outperformance of venture backed initial public offerings : a French study
2010
In this thesis, we analyze the contractual relationship between private equity investors and entrepreneurs/managers of small and medium sized firms. More specifically, we focus on the real contribution of these financial intermediaries to the Initial Public Offering (IPO) performance of financed firms. While considering venture capitalists’ involvement in the governance of financed firms as the main explaining factor, we use the Corporate Governance theory as the relevant theoretical framework. Thus, we firstly point out the agency theory perspective and secondly the resource and knowledge based view perspective to examine the determinants of venture capitalists’ involvement and the impact …
L’apport de la Théorie de la Régulation Sociale à l’analyse des découplages
2023
Le rôle des sociétés de capital-risque dans la formation d’alliances stratégiques : Une synthèse de littérature
2015
International audience; Cet article dresse un bilan des travaux existants portant sur le rôle des sociétés de capital-risque dans la formation d’alliances stratégiques. Ils sont présentés en distinguant les points de vue des sociétés de capital- risque et des entreprises formant l’alliance, et, agencés en fonction des deux cadres théoriques qu’ils emploient : les théories contractuelles et cognitives. Au-delà, les limites de ces travaux sont mises en avant et des prolongations possibles sont présentées.
Le Comportement du Public de Théâtre : une Proposition de Modélisation
1996
Understanding the fluctuations of perceived authenticity in cultural tourism : an investigation of Bali and Alsace contexts
2022
The marketing of cultural tourism faces a dilemma between maximizing the economic return and nurturing the culture’s social functions. It needs to attract segments driven by cultural motifs, through a differentiation based on authenticity. Perceived authenticity changes over a time, but how it does remains elusive to researchers. This research investigated fluctuations of existential authenticity in cultural tourists in Bali. Participants were purposively and conveniently-sampled among visitors of cultural attractions. It comprised two stages: qualitative for building the model, and quantitative fortesting the variables. The first employed Grounded Theory interviewing 24 visitors, found the…