Search results for "Finance"
showing 10 items of 4676 documents
Elections ordinaires et aménagements constitutionnels
2001
It is widely held that voting in the course of ordinary elections has no significant influence on the constitutional regime or order of a country. At least three powerful arguments are provided in support of that view. First, to claim that, at the same time as they play, players can change the rules is, to say the least, logically puzzling. A second argument refers to the motivations and possibilities of voters : voters, this argument says, are not really interested in constitutional issues and, even if they were, are particularly ill-equiped to understand their implications. The third argument rests on the observation of what obtains in practice : as a matter of fact, constitutional issues…
Reforms and decentralization: friends or foes
2013
Systemic concerns about markets, capitalism and the role of the state in the economy are salient again. Relatively large-scale reforms of economic and social arrangements are seriously considered. Historical experience suggests that reforms of that kind are sometimes associated with important changes in institutional arrangements pertaining to political decentralization. To explore the relationship between economic reforms and decentralization, the paper argues that a reform has two dimensions. It is a process and it is a design. The organization of the paper is inspired by that distinction. For economists, it seems natural to reason in terms of design -- that is, to perceive reform as the …
The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments
2017
ABSTRACT This paper examines how auditors' judgments about accounting policies may differ when experiencing different levels of affinity for client management and facing different levels of pressure from client management. The theory of motivated reasoning is employed to analyze the effects of these two factors that should lead individual auditors to adopt as a directional goal the acceptance of client management's aggressive accounting. Accordingly, we predict and find that auditors experiencing greater client affinity and facing explicit client pressure suggest lower adjustments to clients' aggressive accounting, consistent with motivated reasoning's goal-related predictions. But our stud…
Indicateurs sur les inégalités du capital humain
2007
07095; Cette contribution a pour objectif de construire un indicateur sur les inégalités du capital humain, calculé à partir de la combinaison de deux sous-indicateurs d'inégalités. Le premier concerne le coefficient de Gini basé sur le nombre d'années scolaires. Le second prend en compte quatre autres dimensions des inégalités.
Determination of disproportionate tenders in public procurement
2013
[EN] Public procurement is one of the fundamental pillars of the construction sector and the understanding of its statutory regulation is one of the keys to success. The government regulates the concept of disproportionate tenders to avoid deals that are too low, something which could jeopardise the execution of the work or cause problems during implementation such as conflicting prices, project modifications and delays. The criteria for determining the disproportionality of the offers are numerous and each contracting authority determines which to use in each process by carrying out a comparative analysis. The results show that the formulas of disproportionality based on a percentage of th…
La médecine générale au prisme des consultations simulées
2010
National audience;
On the imprecision of consumer's spatial preferences
1978
Faced with a set of needs of different intensities and which he perceives more or less indistinctly, a consumer is not normally capable of selecting among the elements belonging to his set of possible consumptions, those he prefers or is indifferent to and those from which he is likely to derive utility. Moreover the goods and services are attainable to different degrees (available in supply space) and his knowledge is perfect only in border-line cases with the result that his world is generally imprecise. Even someone with an exceptional gift for discrimination is not capable of formulating for any pair of goods, his preference or indifference according to binary logic. The purpose of this…
Relations entre le système de consommation et les comportements en magasin : une approche par la valeur : application au vêtement
2011
Within the course of the theory of cultural consumption (CCT), this research aims to enlighten on the relationship between the consumer to hir or her system of consumption. The first part, qualitative, attempts to describe the nature of the relationship between the consumer and his or her system (the wardrobe in our case) through an anthropological study and a semiotic study. The data was collected by way of observation (video and audio taped) during usage experiences. The second part, quantitative, measures separately the sedimentation of value linked to usage and shopping experiences. Applied to the clothing market, results show the value of the organisational and systemic concerns (which…
Aspectos procesales de las acciones colectivas en defensa de los consumidores de servicios bancarios
2015
Las acciones colectivas pueden convertirse en un instrumento idóneo de protección de los derechos e intereses de los consumidores y usuarios de servicios financieros frente a los abusos de las entidades de crédito que han actuado de manera fraudulenta. Son diversas las especialidades procesales que caracterizan los procesos colectivos, fundamentalmente en lo que se refiere a la legitimación para interponer dichas acciones, al llamamiento e intervención de las partes, a los efectos subjetivos de la sentencia y a la ejecución de la misma. A todas estas cuestiones vamos a referirnos en este estudios haciendo especial hincapié en las peculiaridades de sector bancario.
The Impact of Trade Liberalisation on Water Use: A Computable General Equilibrium Analysis
2008
Water is scarce in many countries. One instrument to improve the allocation of a scarce resource is (efficient) pricing or taxation. However, water is implicitly traded on international markets, particularly through food and textiles, so that impacts of water taxes cannot be studied in isolation, but require an analysis of international trade implications. We include water as a production factor in a multi-region, multi-sector computable general equilibrium model (GTAP), to assess a series of water tax policies. We find that water taxes reduce water use, and lead to shifts in production, consumption, and international trade patterns. Countries that do not levy water taxes are nonetheless af…