Search results for "Finance"
showing 10 items of 4676 documents
Agreement and disagreement between expectations and realizations
1990
The objective of the paper is to measure the intensity of the relation between expectations and realizations for strategic variables of firms, such as production, demand or prices. An anticipation error reveals a disagreement which can be associated with the rational expectations hypothesis. The agreement coefficient between classifications, given by COHEN (1968) and LIGHT (1971) and calculated from a probability matrix, is used to define a direct measure of the disagreement between classifications. Comparison of the coefficients is used to test the rational expectations hypothesis.The coefficients are applied to business survey data of INSEE for France between 1974 and 1986.
La combinaison de prévisions multiples en présence d'objectifs multiples
1989
L'idée de combiner plusieurs prédicteurs pour générer des prévisions combinées plus fiables semble ne dater que de 1969, date de la publication de l'article de Bâtes et Granger (1969). Depuis lors on a constaté un foisonnement de publications tant théoriques qu'empiriques dans ce domaine et l'utilité pratique de la combinaison de prévisions individuelles y a été amplement démontrée.
Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
2006
In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.
Comment renouveler la stratégie marketing ? Quand le cinéma peut inspirer les stratèges.
2006
Certains succes cinematographiques deviennent de veritables phenomenes de societe. Leur analyse offre de multiples pistes de reflexion concernant de nouvelles options de mise en relation de l'offre avec le marche.
Logistics and Supply Chain Management: An Overview
2019
Abstract The purpose of this paper is to identify and explore the content of Logistics and Supply Chain Management, and to find the connections and the differentials factors that are between the two areas. The study is based on literature review and wants to find the core subjects and the differentials between the two areas, in order to a better and comprehensive understanding of these topics.
About the reinterpretation of the Ghosh model as a price model
2001
The Ghosh model assumes that, in an input-output framework, each commodity is sold to each sector in fixed proportions. This model is strongly criticized because it seems implausible in the traditional input-output field. To answer to these critics, Dietzenbacher stresses that it can be reinterpreted as a price model: the Leontief price model is equivalent to the Ghosh model when this one is interpreted as a price model. This paper shows that the interpretation of the Ghosh model as a price model cannot be accepted because Dietzenbacher makes a strong assumption, dichotomy, while the Ghosh model does not determine prices...
Du surinvestissement au surendettement des ménages
2010
International audience
Анализ проблем развития лесопромышленного комплекса при формировании модели экономики замкнутого цикла на примере Томской области
2019
The main objective of the paper is the conduction of the timber industry complex problems analysis from the circular economy and sustainable development point of view. The problem of waste is considered in conjunction with other environmental, economic and social problems. A modeling of the value chain process and the formation of threats along the whole chain «nature (forest) – economy – society (consumer)» is being conducted. A classification of the development problems in the timber industry complex on the basis of «created values» and «production factors» has been developed. Planned growth in logging volume and wood processing, expansion of unused waste require the development of a spec…
Les outils d'intelligence territoriale pour les acteurs de terrain à Seraing: entre appropriation des méthodes et acquisition de compétences
2005
Asbl Optim@ leads an experience of participative observation in Seraing since 1998. The complexity of the problems met by the population and the professional division into sectors justified this participative approach. This one concerns the economic, social and human global nature of the territory. It leans on a wide partnership of local actors: professionals, inhabitants and decision-makers. It uses at this end the method of territorial intelligence CATALYSE created by the research team ThéMA-MTI and developed with numerous members of the REIT. The results obtained in terms of interdisciplinary dialogue between inhabitants, professionals and decision-makers; allow identifying axes about th…
MUV: A Game to Encourage Sustainable Mobility Habits
2019
This working paper investigates the question of changing people mobility towards more sustainable habits involving them in an engaging gameplay. The work is performed within MUV H2020 research and innovation action. The game design, definition and features have been co-created through the involvement of different citizens and stakeholders in six European neighbourhoods. The paper discusses the game design as resulting from co-creation and co-design experiences with each neighbourhood communities involved in initial phases. The paper argues that the local co-design activities have influenced the game definition, together with the community engagement approach. The MUV gameplay approach resul…