Search results for "gestion"

PERFORMANCE E INCENTIVI: PRATICHE DI COMPENSAZIONE MANAGERIALE

2010

Sistemi di incentivazione basati sulle performance conseguite sono ormai da tempo elementi centrali nelle pratiche di compensazione manageriale. Essi assumono una funzione determinante nel momento in cui sono riferiti a ruoli organizzativi chiave. In particolare, i piani di incentivazione annuale sono da sempre al centro del dibattito sulla loro validità, ancora più acceso dopo lo scatenarsi della recente crisi economico-finanziaria. Il presente articolo mostra i risultati di un’indagine conoscitiva, volta ad analizzare le principali dinamiche di compensazione manageriale tra le aziende italiane e ad individuare gli elementi caratterizzanti la definizione dei bonus plan.

Chaos dans les ventes de biens à la mode et implication pour le contrôle de gestion

2011

Objective - This article aims at showing that management control should drop cybernetic control for some activities of good sales. Study design - Reviewing Sutherland's (1975) and Hofstede's (1978) articles, it seems that activities of good sales can be controlled by a cybernetic control, like program-planning-budgeting systems. If sales of fashion goods were linear, like Miller et al.'s (1993) model, their forecasting would be possible and useful. However, two other models show that these sales could be chaotic (Granovetter and Soong ; Nakayama and Nakamura, 2004). In these models, the sales of fashion goods could be unpredictable beyond short intervals. The presence of chaotic patterns in…

Clubs de convergence et effets de débordements géographiques : une analyse spatiale sur données régionales européennes, 1980-1995

2007

Our article offers an econometric model of spatial interactions for the empirical analysis of growth in European regions over the period 1980-1995. The model detects spatial spillover effects and makes it possible to take account of the European economy’s strong polarization. More specifically, by factoring in both spatial autocorrelation and spatial heterogeneity, we characterize the economic polarization pattern in European regions, identify convergence clubs, and model them as spatial regimes. We estimate a two-regime model with spatially autocorrelated errors and show that the convergence process differs between the two regimes. We find a strongly significant spatial spillover effect : …

La coppia biculturale dallo spazio intimo allo spazio sociale: identità di luogo e stili educativi genitoriali

2012

Obiettivi La ricerca analizza la dinamica della coppia biculturale, intendendo con essa quella coppia in cui uno dei due partner è di nazionalità straniera. Si mettono a fuoco sia i processi macrosociali, riferiti alla comunità, sia i processi micro, propri della dinamica di coppia. Per i primi abbiamo esaminato la percezione di diversità e di discriminazione che possono scaturire dalle dinamiche intergruppali e l’identità di luogo; per le dinamiche di coppia si sono prese in esame l’impatto che la presenza dei figli genera sulla dinamica di coppia e gli stili educativi adottati. Modello teorico Due i modelli interpretativi tenuti in considerazione: 1) il modello gerarchico tra i gruppi che…

Mutations urbaines et logiques de localisation des emplois: le cas de la Communauté de l'agglomération dijonnaise (1990, 1999).

2004

The aim of this paper is to analyze the spatial changes in the Dijon urban area (COMADI) by studying in particular the new tendencies of localization of the high order producer services. Our results display a multicentric structure of the COMADI which exhibits several employment poles. Not only the economic composition of these poles differs between the central pole and the peripheral ones but this composition changes over the study period (1990-1999). New localization logics appear for the high order services : if the historical center remains specialized in financial activities, insurance and real estate (FIRE), the other producer services are more likely to be localized in the periphery.…

Micro Theories of Corporate Governance

2008

Macro Theories of Corporate Governance

2008

LE JUGEMENT PROFESSIONNEL EN AUDIT : ENQUETE AUPRES DES ASSOCIES SIGNATAIRES

2013

The audit process is dependant on facts and concepts but it is also contingent on specific situations. Contingency is not only material, it is also ontological. We suggest that audit process is questionable only since its process is neither perfectly knowledgeable nor deterministic. Audit process is strongly dependant on the judgment faculty, i.e. the capacity to relate facts, norms, concepts and human moral values. Through 22 interviews with associate auditors, we present a complex picture of the professional judgment and the factors that affect or shape its exercise. In order to enhance the audit judgment, we suggest to reinforce the information and the communication of the elements relat…

Corporate Governance in France

2007

(VF)L'objectif de cet article est de proposer une présentation synthétique du système de gouvernance français;(VA)The objective of this article is to shortly describe the French corporate governance system.

Integration of CSR into CEOs’ compensation: effects on social and financial performance of French listed firms

2023

Based on the stakeholder model of corporate governance, this research analyzes the relationship between the integration of corporate social responsibility (CSR) into CEO compensation and corporate social and financial performance, in firms listed on France’s SBF 120 stock market between 2015 and 2019. The results of panel data regressions show that indexing CEO compensation on CSR criteria only influence corporate social performance Moreover, social performance has a positive impact on financial performance and a mediating effect between the integration of CSR criteria into CEO compensation and financial performance.