infonet-economy

Consumer behaviour is often complex and even sometimes not economically rational. Wrongly, the first techno-economic energy planning models assumed the economic rationality hypothesis and, therefore, represented consumers’ behaviour incorrectly. Nevertheless, the current trend is to couple these models with behavioural approaches that were specially developed to describe the real…

Based on qualitative research that was conducted on enterprises from the industrial sector, we acquired new knowledge on the use and the needs of management accounting and control practices. The focus of the study was small and middle industries based in the French-speaking part of Switzerland using an ERP (Enterprise Resources Planning) system. The research aims to highlight the…

Cet article examine l’influence de l’environnement institutionnel sur la politique de diffusion d’informations fiscales des entreprises. Nous nous concentrons sur l’un des éléments clés de la transparence fiscale présents dans les rapports annuels : la preuve d’impôt exigée par les normes comptables internationales. L’objectif de ce document consiste à expliquer les différences entre…

We investigate the determinants of leverage and the impact of leverage on earnings quality using a large sample of public firms incorporated in 24 countries, from five hospitality sub-industries (bars and restaurants, gambling, hotels, recreational services, and travel and tourism), over the 2000-2016 period. First, we show that firm-specific characteristics (size, tangibility, and…

This paper investigates how welfare losses for facing high-order risk increases change when the risk environment of the decision maker is altered. To that aim, we define the nth-order utility premium as a measure of pain associated with facing the passage of one risk to a more severe one and we examine some of its properties. Changes in risk are expressed through the concept of…

In this article, we address the numerical solution of the Dirichlet problem for the three-dimensional elliptic Monge–Ampère equation using a least-squares/relaxation approach. The relaxation algorithm allows the decoupling of the differential operators from the nonlinearities. Dedicated numerical solvers are derived for the efficient solution of the local optimization problems with…

In the context of home healthcare services, patients may need to be visited multiple times by different healthcare specialists who may use a fleet of heterogeneous vehicles. In addition, some of these visits may need to be synchronized with each other for performing a treatment at the same time. We call this problem the Heterogeneous Fleet Vehicle Routing Problem with Synchronized…

Accelerators assist early-stage ventures by offering networking opportunities, access to funding and training. We map business accelerators in five categories: Independent Accelerators (IA), Corporate Accelerators (CA), Hybrid Accelerators (HA), University Accelerators (UA), and Government Accelerators (GA). We argue that accelerators can be described by two main acceleration models…

Digital tools provide educators with a platform to deliver feedback in a multi-modal manner, which can be particularly useful for qualitative student work. This paper explores how delivering student feedback with a multimodal digital approach through screen casting is a way to enhance formative assessment for learning. The purpose of this work is to briefly survey the literature on…