Publications des institutions partenaires
Optimization of sample size and order size in an inventory model with quality inspection and return of defective items
To ensure all products as perfect, inspection is essential, even though it is not possible to inspect all products after producing them like some special type products as plastic joint for the water pipe. In this direction, this paper develops an inventory model with lot inspection policy. With the help of lot inspection, all products need not to be verified still the retailer can...
Institution partenaire
English / 09/10/2017
La gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition
Cette recherche examine la gestion des résultats comptables par les dirigeants d’entreprises françaises sujettes à des opérations de fusions-acquisitions. La recherche comptable suggère que les transactions de fusions-acquisitions offrent un cadre propice à la gestion des résultats pour les dirigeants de l’entreprise acquéreur (Easterwood, 1998 ; Erickson et Wang, 1999 ; Louis, 2004...
Institution partenaire
Français / 25/09/2017
External financing perceptions by Sub-Saharan entrepreneurs: a qualitative approach
Institution partenaire
English / 25/09/2017
How vulnerable is risk aversion to wealth, health and other risks?: an empirical analysis for Europe
This paper empirically assesses how financial risk aversion reacts to a change in individuals’ wealth and health and to the introduction of both financial and health risks using the Survey of Health, Ageing, and Retirement in Europe (SHARE). Individuals in our sample exhibit financial risk aversion decreasing both in wealth and health. Financial risk aversion is also found to...
Institution partenaire
English / 25/09/2017
Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis?
Abstract. This paper analyzes governance and ownership structure and their impact s on dividend policy in emerging markets during financial crises . Our results provide strong evidence of the significant role of corporate ownership structure and board characteristics in explaining the behavior of dividend policy mainly during crisis periods. We show that firms with a higher...
Institution partenaire
English / 18/09/2017
On the efficiency of school tracking ::a perspective from outcomes in dual VET in Switzerland
In this paper, we examine the efficiency of the sort done by the Swiss lower secondary school tracking system, looking at students’ outcomes in dual vocational education and training (VET)—the most common education type at the upper secondary level in the country. We discuss a simple Ricardian model about the process of school tracking based on the absolute advantage (i.e., the...
Institution partenaire
English / 18/09/2017
Internationalization strategies of emerging market banks: challenges and opportunities
The greatly improved economic fundamentals of the major emerging economies over the last decade have propelled several emerging banks into the ranks of the world’s largest. Despite their importance in the global economy, the internationalization of emerging market banks remains an understudied phenomenon. This article examines factors that may influence the internationalization...
Institution partenaire
English / 04/09/2017
Adopting a life cycle perspective through ISO14001: a game changer: how to increase your company’s performance using ecodesign
The ISO 14001 standard was extensively amended in 2015. The new version of the standard suggests a closer alignment of traditional environmental management systems with the footprinting approaches (Life Cycle Thinking) adopted by many corporations in recent years to assess the environmental performance of products and companies. As a result, a new link is also established with...
Institution partenaire
English / 04/09/2017
Balancing control and autonomy in communities of practice: governance patterns and knowledge in nine multinationals
This research aims to uncover three forms of communities of practice (CoPs), based on a set of six governance mechanisms. The focus is on the specific question of how organizations combine different governance mechanisms to balance autonomy and control in the management (steering) of CoPs. This paper is based on a study of 16 CoPs in nine multinational organizations.
Institution partenaire
English / 04/09/2017
Stratégies de publication des dépenses environnementales dans un cadre réglementaire
Les dépenses environnementales (DE) d’une société constituent un outil d’évaluation et de suivi de sa performance environnementale. Le potentiel informatif de cet indicateur n’a pas échappé au législateur qui oblige les sociétés cotées à publier leurs DE. Notre recherche mobilise le courant de la légitimité pour identifier et expliquer les stratégies de réponse à cet item sur un...
Institution partenaire
Français / 04/09/2017
Small business activity and knowledge exchange in informal interfirm networks
This article explores knowledge search strategies of technology-based small firms (TBSFs) and the role that informal and proximate relationships play in the development of knowledge networks, through which knowledge exchange occurs. Drawing on interfirm relationship and social network theory, we contend that TBSFs participate in informal networks to exchange technology, market and...
Institution partenaire
English / 04/09/2017
Not merely a matter of drawing arrows: the empirical consequences of measurement model specification and recommendations for practice
Understanding measurement model specification is especially important for hospitality research due to its cross-disciplinary nature and the prevalence of measures used in the field which are often central to the formative versus reflective debate (e.g., SERVQUAL, socioeconomic status). The current study contributes to this topic by providing empirically based prescriptive advice to...
Institution partenaire
English / 04/09/2017
Hotel property performance: : the role of strategic management accounting
In the current study, we contend that to enhance their competitiveness and performance, hotel properties need to develop and implement internal policies and procedures such as strategic management accounting that are consistent with their business strategies and account for changing competitive demands. We employ a sample composed of 80 hotel properties to investigate the key...
Institution partenaire
English / 04/09/2017
The matter of encumbrance: : how management structure affects hotel value
Hotel owners have two fundamental concerns: the financial operating performance of their asset and its selling price. While they often contract a hotel management company to operate the hotel through a lease or management agreement, common industry perception holds that such encumbrance decreases the sales price of hotel real estate assets. This implies that owners who outsource the...
Institution partenaire
English / 04/09/2017
Optimal prevention for multiple risks
This paper analyzes optimal prevention in a situation of multiple, possibly correlated risks. We focus on probability reduction (self-protection) so that correlation becomes endogenous. If prevention concerns only one risk, introducing a second exogenous risk increases the level of prevention expenditures, even if correlation is negative. If prevention expenditures may be invested...
Institution partenaire
English / 04/09/2017
Sense of presence with affordable 3D head mounted displays: impact on teaching and marketing
Since almost thirty years, three dimensional virtual reality, which required expensive and cumbersome equipment, has raised interest as it allows users to feel immersed in virtual environments. Recently, affordable head mounted displays have revived the hope that virtual reality might really be up for a breakthrough. This research looks into the sense of presence perceived by users...
Institution partenaire
English / 28/08/2017
Sense of presence with affordable 3D head mounted displays ::impact on teaching and marketing
Since almost thirty years, three dimensional virtual reality, which required expensive and cumbersome equipment, has raised interest as it allows users to feel immersed in virtual environments. Recently, affordable head mounted displays have revived the hope that virtual reality might really be up for a breakthrough. This research looks into the sense of presence perceived by users...
Institution partenaire
English / 28/08/2017
Managerfactory: l'art d'interagir au quotidien dans le management de proximité
Ce livre sur le management de proximité et la fonction d'encadrant est fait pour être consommé rapidement, sans modération. Il a pour volonté pédagogique de proposer un parcours initiatique aux futurs managers, mais aussi a ceux qui ont besoin de revenir sur les fondamentaux. Il rassemble des notions souvent éparpillées, denses, parfois difficiles a transposer aisément sans une...
Institution partenaire
Français / 21/08/2017
La culture au cœur du développement territorial: : l’exemple des programmes de capitales culturelles
À l’heure d’une concurrence farouche entre des territoires désireux d’attirer des investissements, des touristes et des contribuables de plus en plus mobiles, le programme des Capitales européennes de la culture suscite un intérêt croissant de la part de villes attirées par ses impacts potentiels : gain de notoriété, stimulation de l’économie locale, amélioration de la cohésion...
Institution partenaire
Français / 19/06/2017
The residential economy as a lever for development: : an estimate of the basic incomes of Swiss regions
The economic base theory has been systematically mobilised since the 1950s to identify the external—known as basic—incomes of a region stemming from its local production system. This article proposes to integrate the demand (residents, annuitants, tourists) into the analysis. The residential economy represents a lever for additional development through the provision of other basic...
Institution partenaire
English / 19/06/2017
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