Search results for "administration"
showing 10 items of 5106 documents
La conception des entités dans le cadre conceptuel de l’IASB
2010
National audience; Dans son souci de se rapprocher de la normalisation américaine et d’éviter un décalage croissant entre son cadre conceptuel datant de 1989 et les normes comptables internationales les plus récentes, l’IASB vient de publier un exposé sondage sur la notion d’entité comptable (reporting entity). Les propositions faites tendent à se rapprocher du modèle d’ultra- libéralisme financier incarné par la théorie de l’agence, en l’éloignant du modèle des parties prenantes plus respectueux des besoins d’information de la diversité des acteurs économiques. Néanmoins, la richesse de la doctrine comptable laisse ouvertes des possibilités d’évolutions qu’il conviendrait de maintenir et n…
Pourquoi trouve-t-on des entrepreneurs d'opportunités dans des secteurs associés à l'entrepreneur de nécessité
2021
International audience
La question de l’argent au cœur des pratiques d'échange de maison, proposition d’un cadre de recherche
2021
International audience
Précis de fiscalité des entreprises : 2016-2017
2016
National audience; no abstract
Une proximité cognitive avec l'environnement naturel induit-elle une meilleure gestion de ses spécificités en entreprise, et facilite-t-elle l’attein…
2017
Le thème du congrès est : « Gestion humaniste de la diversité et impact sur la responsabilité sociétale dans les entreprises et les organisations »; National audience
Que peuvent apporter les modèles de management stratégique à l'analyse de la compétitivité du chemin de fer ?
2016
International audience
Understanding the fluctuations of perceived authenticity in cultural tourism : an investigation of Bali and Alsace contexts
2022
The marketing of cultural tourism faces a dilemma between maximizing the economic return and nurturing the culture’s social functions. It needs to attract segments driven by cultural motifs, through a differentiation based on authenticity. Perceived authenticity changes over a time, but how it does remains elusive to researchers. This research investigated fluctuations of existential authenticity in cultural tourists in Bali. Participants were purposively and conveniently-sampled among visitors of cultural attractions. It comprised two stages: qualitative for building the model, and quantitative fortesting the variables. The first employed Grounded Theory interviewing 24 visitors, found the…
Considerations Regarding the Public Budget in Romania
2019
The paper presents the etymology, the legal and economic significance, and the structure of the Romanian budgetary system. At the same time, the evolution of the main indicators from 2006-2018 is presented. It is presented, how the budget flows are generated and used, but also the results obtained in the budget years from the aforementioned period. The paper presents the evolution of macroeconomic indicators, which reflect the level, dynamics and structure of budgetary expenditures and revenues. Mostly the objectives of the paper consist of monitoring the evolution of the general consolidated budget and analysing the way of framing the deficit within the maximum limits allowed during the re…
Introduction to the Book and the Comparative Study
2016
Chapter 1 of Re-Becoming Universities contextualizes and describes the contents of the book based on the study: Change in Networks, Higher Education and Knowledge Societies (CINHEKS). The CINHEKS study was a six country international comparative study focused on the way in which contemporary higher education institutions and networked within and between networked knowledge societies. The countries in focus are Finland, Germany, Portugal, The Russian Federation, The United Kingdom and the United States of America.
To Achieve the Same as the Others? Policy Preconditions for Successful Higher Education Governance
2021
Higher Education (HE) Institutions in different European countries have been steered towards an increased level of quality and performance through a comparable market governance approach. Despite t...