Search results for "finance"
showing 10 items of 4676 documents
La valorisation des compétences de base sur le marché du travail français
2013
D’après la théorie du capital humain, les individus sont rémunérés selon leur productivité, productivité qui dépend elle-même du niveau de diplôme ou du nombre d’années d’études. Mais à l’heure où l’éducation certifiée est discutée comme filtre, qu’en est-il de la valorisation des compétences, notamment de base, sur le marché du travail français ? Alors que de nombreuses recherches ont déjà été réalisées à ce sujet (dans les pays anglo-saxons principalement), aucune n’a encore été conduite sur cette thématique en France. Cette présente étude cherche alors à déterminer, via un modèle d’Heckman en deux étapes, dans quelle mesure l’accès à l’emploi et les salaires sont expliqués par le niveau …
Comment les stresseurs influencent-ils la performance des comptables ? Equations structurelles méta-analytiques
2019
National audience; Cette recherche vise à combiner les études sur les liens entre les stresseurs et la performance en cabinets comptables et d’audit et à identifier les médiateurs et modérateurs des relations entre stresseurs et performance. En utilisant des méta-analyses et analyses des pistes causales, cette recherche compile 60 études pour investiguer les relations des stresseurs avec la performance des comptables et auditeurs. Comme supposé, les méta-analyses des corrélations bivariées suggère que (1) les stresseurs au travail affectent négativement la performance, (2) l’épuisement professionnel et le stress sont reliés négativement à la performance, mais (3) la motivation est associée …
Comptabilité et fiscalité du portefeuille titres : principe de connexité ou connexité de principe
2018
International audience
An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market
2017
AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge…
Improving computation efficiency using input and architecture features for a virtual screening application
2023
Virtual screening is an early stage of the drug discovery process that selects the most promising candidates. In the urgent computing scenario it is critical to find a solution in a short time frame. In this paper, we focus on a real-world virtual screening application to evaluate out-of-kernel optimizations, that consider input and architecture features to improve the computation efficiency on GPU. Experiment results on a modern supercomputer node show that we can almost double the performance. Moreover, we implemented the optimization using SYCL and it provides a consistent benefit with the CUDA optimization. A virtual screening campaign can use this gain in performance to increase the nu…
Seam Puckering Objective Evaluation Method for Sewing Process
2015
The paper presents an automated method for the assessment and classification of puckering defects detected during the preproduction control stage of the sewing machine or product inspection. In this respect, we have presented the possible causes and remedies of the wrinkle nonconformities. Subjective factors related to the control environment and operators during the seams evaluation can be reduced using an automated system whose operation is based on image processing. Our implementation involves spectral image analysis using Fourier transform and an unsupervised neural network, the Kohonen Map, employed to classify material specimens, the input images, into five discrete degrees of quality…
Reduced Order Models for Pricing European and American Options under Stochastic Volatility and Jump-Diffusion Models
2016
European options can be priced by solving parabolic partial(-integro) differential equations under stochastic volatility and jump-diffusion models like the Heston, Merton, and Bates models. American option prices can be obtained by solving linear complementary problems (LCPs) with the same operators. A finite difference discretization leads to a so-called full order model (FOM). Reduced order models (ROMs) are derived employing proper orthogonal decomposition (POD). The early exercise constraint of American options is enforced by a penalty on subset of grid points. The presented numerical experiments demonstrate that pricing with ROMs can be orders of magnitude faster within a given model p…
Modeling Business
2003
Business concepts are studied using a metamodel-based approach, using UML 2.0. The Notation Independent Business concepts metamodel is introduced. The approach offers a mapping between different business modeling notations which could be used for bridging BM tools and boosting the MDA approach.
Efficient formulation of a two-noded geometrically exact curved beam element
2021
The article extends the formulation of a 2D geometrically exact beam element proposed by Jirasek et al. (2021) to curved elastic beams. This formulation is based on equilibrium equations in their integrated form, combined with the kinematic relations and sectional equations that link the internal forces to sectional deformation variables. The resulting first-order differential equations are approximated by the finite difference scheme and the boundary value problem is converted to an initial value problem using the shooting method. The article develops the theoretical framework based on the Navier-Bernoulli hypothesis, with a possible extension to shear-flexible beams. Numerical procedures …
On the Fučík spectrum of the p-Laplacian with no-flux boundary condition
2023
In this paper, we study the quasilinear elliptic problem \begin{align*} \begin{aligned} -\Delta_{p} u&= a\l(u^+\r)^{p-1}-b\l(u^-\r)^{p-1} \quad && \text{in } \Omega,\\ u & = \text{constant} &&\text{on } \partial\Omega,\\ 0&=\int_{\partial \Omega}\left|\nabla u\right|^{p-2}\nabla u\cdot \nu \,\diff \sigma,&& \end{aligned} \end{align*} where the operator is the $p$-Laplacian and the boundary condition is of type no-flux. In particular, we consider the Fu\v{c}\'{\i}k spectrum of the $p$-Laplacian with no-flux boundary condition which is defined as the set $\fucik$ of all pairs $(a,b)\in\R^2$ such that the problem above has a nontrivial solution. It turns out…