Search results for "FINANCE"
showing 10 items of 4676 documents
Graphic model for evaluating the competitiveness and eco-efficiency of eco-innovative projects
2019
Eco-innovation describes the creation of novel and competitively priced goods, processes, systems, services, policies, and procedures that satisfy human needs and improve the quality of life while ensuring sustainable development with minimal use of natural resources and minimal release of toxic substances. This article delves into one of the most pressing problems in improving the assessment of eco-innovative projects meant to effect sustainable development. The article also proposes new criteria for evaluating eco-innovation projects. The purpose is to develop and propose a graphic model by which to assess the innovativeness, competitiveness, and eco-efficiency of eco-innovation projects.…
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…
Trade Liberalization and Heterogeneous Technology Investments
2015
International audience
Robots as intelligent assistants to face COVID-19 pandemic
2020
AbstractMotivationThe epidemic at the beginning of this year, due to a new virus in the coronavirus family, is causing many deaths and is bringing the world economy to its knees. Moreover, situations of this kind are historically cyclical. The symptoms and treatment of infected patients are, for better or worse even for new viruses, always the same: more or less severe flu symptoms, isolation and full hygiene. By now man has learned how to manage epidemic situations, but deaths and negative effects continue to occur. What about technology? What effect has the actual technological progress we have achieved? In this review, we wonder about the role of robotics in the fight against COVID. It p…
Analyse économique du temps libre
1984
International audience; Un type de société génère sa théorisation économique ; celle-ci à son tour façonne une idée du temps qui reflète l'organisation et l'utilisation du temps dans la société. Avant que n'apparaissent les promesses et les problèmes du temps libre, un long trajet technologique et social a du être parcouru. Mais c'est la traduction méthodologique de ce trajet par les économistes qui a semblé la plus suggestive et c'est de ce type de discours que l'auteur a tenté ici d'esquisser l'évolution. Ainsi, sont brièvement retracés l'association originelle entre temps et travail, puis le détachement progressif du temps des activités de production, son rapprochement avec la consommati…
La théorie des tournois appliquée aux joueurs de tennis professionnels : peut-on encore parler d’incitations à la performance ?
2011
L’objet de cet article est d’appliquer la theorie des tournois aux joueurs du tennis professionnel masculin. Deux nouveaux indicateurs de mesure de la performance des joueurs sont introduits, afin de prendre en compte le niveau de l’opposition. Les estimations econometriques sont effectuees, par la methode des Moindres Carres Ordinaires, sur l’ensemble des tournois disputes par les 30 meilleurs joueurs classes a l’ATP au cours de l’annee 2007. Les resultats obtenus valident bien, conformement a une des predictions de la theorie des tournois, l’existence d’un effet incitatif associe a la performance, a savoir qu’une structure de prix inegalitaire entre les tours du tournoi augmente la perfor…
A interiorização da substituição de um sistema de Contabilidade Gerencial em pequenas empresas
2009
El trabajo se propone analizar el proceso de interiorización del cambio de un sistema contable de gestión (SCG) en las pequeñas empresas (PYME), y examinar cómo las características de este proceso afectan a su institucionalización. Para ello, se ha utilizado la perspectiva de análisis que ofrece la corriente de la Teoría Institucional (TI) en su vertiente denominada Antiguo Institucionalismo Económico (OIE). El objetivo del estudio es identificar los factores de interiorización que influyen en la institucionalización del cambio de un SCG en la PYME. Por ello, se ha llevado a cabo un estudio de caso en una pequeña empresa del sector del mueble en el periodo de abril a junio de 2007. El análi…
Local Expected Shortfall-Hedging
2001
This paper proposes a self-financing trading strategy that minimizes the expected shortfall locally when hedging a European contingent claim. A positive shortfall occurs if the hedger is not willing to follow a perfect hedging or a superhedging strategy. In contrast to the classical variance criterion, the expected shortfall criterion depends only on undesirable outcomes where the terminal value of the written option exceeds the terminal value of the hedge portfolio. Searching a strategy which minimizes the expected shortfall is equivalent to the iterative solution of linear programs whose number increases exponentially with respect to the number of trading dates. Therefore, we partition th…
The value relevance of earnings, operating cash flow and accruals: A study on UK data
2003
The purpose of the work reported in this paper is to establish the value relevance of earnings, operating cash flows and accruals for UK companies. Innovations in this paper are threefold: the use ...
La prise en compte du territoire dans le processus d’audit, le cas du Vietnam
2016
International audience