Search results for "FINANCE"
showing 10 items of 4676 documents
THE IMPACT OF TAX COMPETITION AND HARMONISATION IN THE EU IN RELATION TO FISCAL OPTIMISATION
2018
Fiscal competition and harmonisation are topical issues and the controversy generated by preferences for one or the other is due to the effects they generate in the economies of the EU member states. The practice of tax competition to a smaller or larger extent by some of the Member States is often identified with tax optimisation practices. Thus, in the economies of developed or emerging countries, the effects are both on the labour market, in the collection of indirect taxes (VAT or excise duties), but also in the transfer of profits versus transfer prices. The European fora are working hard for the uniformity of European legislation, but also to determine the governments of the Member St…
Contents and functions of dramatizations in team decision making
2017
This study examines the contents and functions of dramatizations in natural team decision making. Theoretically, the study employs symbolic convergence theory to understand decision making as a complex phenomenon constructed in symbolic communication. Observational meeting data and thematic interview data from an autonomous team in Finland were analyzed. A fantasy theme analysis and an inductive, rhetorical discourse analysis revealed three rhetorical visions and seven functions of dramatizations in the team’s decision making. Visions represented social, righteous, and pragmatic master analogues. The functions of dramatizations were legitimizing independent and current decisions, reinforci…
Temporality and firm de-internationalization : Three historical approaches
2022
This paper contributes to process-oriented international business research by showing how three distinct historical approaches can enrich theoretical understanding concerning temporality in firm de-internationalization. First, we show how comparative historical analysis unleashes the causal structure of the process and provides explanatory understanding of the temporal grounding of the mechanisms driving the process. Second, we explicate how interpretive history reveals the embeddedness of de-internationalization in the prevailing spirit of the time. Finally, we consider how poststructuralist history enables us to focus on the strong subjectivity of individuals in which multiple temporaliti…
L'espace de liberté comme mesure synthétique du développement territorial durable
2011
By discussing the concept of development itself, authors propose two synthetic indexes relying on estimation of potential: Development Space Value and Development Space Creation Under the weak hypothesis that any successful development improves future possibilities, changes in potential are a good development measure. In their path, authors show how development space is tied with freedom: a shrink in it results mechanically in indexes fall. So, "sustainable" and "economic" become two sides of same piece rather than enemies. Reliable in simulations, the approach is to be tested in real conditions, to verify full data availability and to secure calculating methods.
Réalités (ou apparences ?) de l'hyperréalité : une application au cas du tourisme de loisirs
2005
Although hyperreality is not a subject commonly studied in marketing, it characterizes an increasing number of leisure and tourist places. In this article, we build a theoretical model to have a better understanding of this phenomenon in order to define it. This model as well as a study of leisure tourist universes help us to identify the attributes and commercial strategies that are used to create a hyperreal environment. We also explore the strategic opportunities and threats associated with developing hyperreality on commercial grounds.
Séries temporelles et flou
1982
La compréhension de la nature du temps, et de son écoulement, est un problème qui a toujours préoccupé les hommes L'idée que l'on se fait du temps est elle-même discutable et discutée, et pas seulement par les philosophes. Tout agent, dans l'activité qu'il déploie est amené à se poser, même implicitement, cette question. En effet, le temps nous est compté. Toute action doit le prendre en considération. La valeur des produits humains en dépend. Il faut toujours ramener une production, voire même une consommation, au temps qu'il a fallu pour la réaliser. Nul n'y échappe, ni dans ses loisirs, ni dans son travail. Mais c'est dans ce dernier que les instruments de mesure qui introduisant le temp…
About the problems caused by the Gini and Kakwani index of inequality measurement
1997
On fait le point sur les faiblesses des indices de Gini et de Kakwani lorsque la dominance entre distributions n’est pas garantie : à un même Gini peuvent correspondre plusieurs distributions différentes et à une même valeur du Kakwani peuvent correspondre une infinité de couples d’ indices de Gini. On propose alors d ’approximer la courbe de Lorenz typiquement en deux ou trois parties linéaires, puis de décrire la position de son coude ou de ses deux coudes par deux ou quatre nombres qui suffisent caractériser complètement sa forme et la catégorie à laquelle elle appartient. Une procédure de choix entre distributions est proposée, basée sur une application du maximin : entre deux distribut…
Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique
2005
The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to th…
La consommation culturelle a changé, les organisations culturelles s'adaptent
2006
La utilizacion del tiempo de los estudiantes
1988
Référence interne : 88072