Search results for "finances"

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.

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

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…

Régulation et coordination du système de santé. Des institutions invisibles à la politique économique.

2006

Ethique médicale et politique de santé

2005

La réflexion sur l'avenir de l'assurance maladie prend appui sur une lecture de la réforme ou contre-réforme en termes de privatisation ou d'étatisation, de recours aux mécanismes de marché ou au contraire de développement des institutions centralisatrices. Cet ouvrage est une contribution à ces débats, qu'il cherche à éclairer en privilégiant une entrée par l'éthique médicale. Il propose un ensemble de réflexions qui ont en commun de considérer que les questions éthiques sont fondamentales à la compréhension de l'évolution du système de santé. En mobilisant des experts reconnus venant de différents horizons économie, philosophie, santé publique, sociologie, théologie, il offre une approche…

Réalités (ou apparences ?) de l'hyperréalité : une application au cas du tourisme de loisirs

2005

Although hyperreality is not a subject commonly studied in marketing, it characterizes an increasing number of leisure and tourist places. In this article, we build a theoretical model to have a better understanding of this phenomenon in order to define it. This model as well as a study of leisure tourist universes help us to identify the attributes and commercial strategies that are used to create a hyperreal environment. We also explore the strategic opportunities and threats associated with developing hyperreality on commercial grounds.