Search results for "PERTINENCE"
showing 3 items of 3 documents
La juste valeur satisfait-elle les qualités essentielles de l’information financière ? Le point de vue des analystes financiers français
2010
The primary purpose of the application of fair value accounting is to provide financial informations that investors find most helpful in their decision making. To help better understand this issue, this research project examines the decision usefulness of fair value information to investors. Using a survey of French financial analysts, this study investigates the principal qualitative characteristics of fair value information. We examine especially whether this information is relevant, reliable and comparable. The results document that financial analysts consider fair value as an approach able to r eflect the current economic reality of the firm and to ameliorate the assessment of financial…
Evaluation de la pertinence dans un système de recommandation sémantique de nouvelles économiques
2014
Today in the commercial and financial sectors, staying informed about economic news is crucial and involves targeting good articles to read, because the huge amount of information. To address this problem, we propose an innovative article recommendation system, based on the integration of a semantic description of articles and on a knowledge ontological model. We support our recommendation system on an intrinsically efficient vector model that we have perfected to overcome the confusion existing in models between the concepts of similarity and relevancy that does not take into account the effects of the difference in the accuracy of the semantic descriptions precision between profiles and a…
The relevance of the French rural policy by the yardstick of the theories of justice
2010
The relevance of the French rural policy by the yardstick of the theories of justice How to evaluate the relevance of the French rural policy ? When the question is to what extent the objectives of the policy are reached owing to public interventions, the method is relatively well known. However, when the question is to what extent these objectives are relevant, an important problem is faced : the referential of this evaluation is indefinite. In this article, we propose to define this referential on the basis of moral and political philosophy : The objectives are relevant if they are derived from a conception of justice that is itself relevant. From this viewpoint, the relevance of the curr…