Publications des institutions partenaires
Combining behavioral approaches with techno-economic energy models ::dealing with the coupling non-linearity issue
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…
Institution partenaire
English / 14/09/2018
Training, consulting and teaching for sustainable approach for developing research data life-cycle management expertise in Switzerland
Developing research in different fields is defendable as well as necessary for the development of disciplines and knowledge construction in general. The progress of qualitative and quantitative approaches is based on hard competitiveness and high level of innovation. This increases the need of a rigorous management of research process which should be more and more accurate and…
Institution partenaire
English / 13/09/2018
Management accounting and control practices ::qualitative research of Swiss industries using enterprise resources and planning systems
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…
Institution partenaire
English / 16/07/2018
Blockchain et nouveaux modèles d’affaires: : quelques réflexions fondées sur de la littérature et des conférences grand public
Institution partenaire
/ 18/06/2018
Le puzzle du financement du risque dépendance
Institution partenaire
Français / 18/06/2018
Impact of institutional pressure on corporate tax disclosure policy: the case of the tax reconciliation
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…
Institution partenaire
/ 15/06/2018
Hot markets, underpricing and underperformance: IPO anomalies under the light of modern risk factors
This paper investigates to which extent multifactor asset pricing models can explain the pricing of IPOs in the U.S. market between 1980 and 2015. The paper contributes to the existing literature by demonstrating that the hot market, the underpricing and the underperformance issues can be explained by the general trends and the intensities of various risk factors. We analyse the…
Institution partenaire
/ 14/06/2018
Does leverage impair earnings quality in the hospitality industry?: international evidence
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…
Institution partenaire
/ 14/06/2018
Weighted forensics evidence using blockchain
When digital evidence is presented in front of a court of law, it is seldom associated with a scientific evaluation of its relevance, or significance. When experts are challenged about the validity of the digital evidence, the general answer is “yes, to a reasonable degree of scientific certainty”. Which means all and nothing at the same time, since no scientific metric is…
Institution partenaire
/ 11/06/2018
Professions comptables et financières ::la transition
Institution partenaire
Français / 11/06/2018
Evolution des professions comptables et financières
Institution partenaire
Français / 11/06/2018
On the properties of high-order non-monetary measures for risks
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…
Institution partenaire
English / 28/05/2018
A semi-Lagrangian splitting method for the numerical simulation of sediment transport with free surface flows
We present a numerical model for the simulation of 3D poly-dispersed sediment transport in a Newtonian flow with free surfaces. The physical model is based on a mixture model for multiphase flows. The Navier–Stokes equations are coupled with the transport and deposition of the particle concentrations, and a volume-of-fluid approach to track the free surface between water and air. The…
Institution partenaire
English / 28/05/2018
A least-squares/relaxation method for the numerical solution of the three-dimensional elliptic Monge–Ampère equation
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…
Institution partenaire
English / 28/05/2018
Ontological model of competence management
Dans cet article, nous proposons une nouvelle approche concernant le modèle ontologique de la compétence basé sur la roue de Deming afin de faciliter la communication et la compréhension de l'information qui assure une bonne gestion des ressources au sein de l'entreprise. Nous choisissons l'ontologie car elle permet de définir et de gérer les compétences et les…
Institution partenaire
/ 28/05/2018
A study on the heterogeneous fleet of alternative fuel vehicles ::reducing CO2 emissions by means of biodiesel fuel
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…
Institution partenaire
English / 28/05/2018
Des étudiants ID à la rédaction de Hors-Texte
Intégrer des étudiants dans le processus rédactionnel de Hors-Texte : une proposition de collaboration de la Haute école de gestion de Genève // HES-SO Genève, filière Information documentaire.
Institution partenaire
Français / 07/05/2018
IIIF ou comment enfin valoriser ses images numériques de manière optimale et interopérable
Institution partenaire
Français / 07/05/2018
Un guide de gestion de collections d'affiches ::étude des pratiques à la Bibliothèque de Genève et en Suisse
Institution partenaire
Français / 07/05/2018
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