Publications des institutions partenaires

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The CoWaBoo protocol and applications ::towards the learnable social semantic web

Web platforms and applications are generating a normalized environment for users to consume information. This process of making the Internet experience “clickable” and “fun” comes at a price: we are less inclined to face important decisions on how applications work, data are handled, or how algorithms decide. This article will examine the possibility of shifting from predetermined...

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 14/09/2018

The dial-a-ride problem with electric vehicles and battery swapping stations

The Dial-a-Ride Problem (DARP) consists of designing vehicle routes and schedules for customers with special needs and/or disabilities. The DARP with Electric Vehicles and battery swapping stations (DARP-EV) concerns scheduling a fleet of EVs to serve a set of pre-specified transport requests during a certain planning horizon. In addition, EVs can be recharged by swapping their...

Institution partenaire

Haute Ecole de Gestion de Genève

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English / 14/09/2018

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

Haute Ecole de Gestion de Genève

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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

Haute Ecole de Gestion de Genève

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English / 13/09/2018

WP - 2018-08-30 - Andreas M. Fischer, Henrike Groeger, Philip U. Sauré and Pinar Yesin: Current account adjustment and retained earnings

This paper develops a formal strategy to calculate current accounts with retained earnings (RE) on equity investment and analyzes their adjustment during the global financial crisis. RE are the part of companies' profits which are reinvested and not distributed to shareholders as dividends. International statistical standards treat RE on foreign direct investment and RE on portfolio...

Institution partenaire

Banque nationale suisse

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English / 30/08/2018

Industrial or Traditional Bamboo Construction? Comparative Life Cycle Assessment (LCA) of Bamboo-Based Buildings

The past five decades have witnessed an unprecedented growth in population. This has led to an ever-growing housing demand. It has been proposed that the use of bio-based materials, and specifically bamboo, can help alleviate the housing demand in a sustainable manner. The present paper aims to assess the environmental impact caused by using four different construction materials (...

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English / 30/08/2018

Die zwei Agrarinitiativen pflegen auch unseren Chauvinismus

Die Agrarvorlagen, über die wir am 23. September abstimmen, gehen von einer Welt aus, die funktioniert wie im Globi-Buch – oder wie in den Klischees linker Geografielehrer.

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Deutsch / 26/08/2018

Trade linkages and firm value: evidence from the 2018 US-China "trade war"

On March 22, 2018, Trump proposed to impose tariffs on up to $50 billion of Chinese imports leading to a significant concern over the "Trade War" between the US and China. We evaluate the market responses to this event for firms in both countries, depending on their direct and indirect exposures to US-China trade. US firms that are more dependent on exports to and imports from China...

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/ 21/08/2018

WP - 2018-08-17 - Maxime Phillot and Rina Rosenblatt-Wisch: Inflation Expectations: The Effect of Question Ordering on Forecast Inconsistencies

Expectations are key in modern macroeconomics. However, due to their scant measurability, policymakers often rely on survey data. It is thus of critical importance to know the limits of survey data use. We look at inflation expectations as measured through the Deloitte CFO Survey Switzerland and respondents' sensitivity to question ordering thereof. In particular, we investigate...

Institution partenaire

Banque nationale suisse

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English / 17/08/2018

Training moral sensitivity through video games: a review of suitable game mechanisms

The goal of this study is to support game designers in the selection and implementation of game mechanisms to promote players’ moral sensitivity. A lack of moral sensitivity may lead people to behave unethically, without awareness for their actions’ moral implications. In this study, we conduct a theory-based evaluation of 20 distinct game mechanisms in view of their potential to...

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English / 20/07/2018

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

Haute Ecole de Gestion de Genève

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English / 16/07/2018

Bamboo reinforced concrete – a critical review

The use of small diameter whole-culm (bars) and/or split bamboo (a.k.a. splints or round strips) has often been proposed as an alternative to relatively expensive reinforcing steel in reinforced concrete. The motivation for such replacement is typically cost—bamboo is readily available in many tropical and sub-tropical locations, whereas steel reinforcement is relatively more...

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English / 16/07/2018

WP - 2018-07-13 - Alex Cukierman and Thomas Lustenberger: International Evidence on Professional Interest Rate Forecasts: The Impact of Forecasting Ability

This paper develops a model of honest rational professional forecasters with different abilities and submits it to empirical verification using data on 3- and 12-months ahead forecasts of short-term interest rates and of long-term bond yields for up to 33 countries collected by Consensus Economics. The main finding is that in many countries, less-precise forecasters weigh public...

Institution partenaire

Banque nationale suisse

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English / 13/07/2018

WP - 2018-07-13 - Andreas M. Fischer and Lucca Zachmann: Do the rich pay their taxes early?

This paper examines the effects of household income on interest credits from early tax payments. The hypothesis that the richest households from high-income municipalities pay their income taxes early is tested in a demand specification for interest credit for early tax payments. The empirical analysis uses regional data from 170 municipalities in the canton of Zurich from 2007 to...

Institution partenaire

Banque nationale suisse

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English / 13/07/2018

WP - 2018-07-13 - Thomas Nitschka: Did China's anti-corruption campaign affect the risk premium on stocks of global luxury goods firms?

Media reports suggest that the recent Chinese anti-corruption campaign adversely influenced business prospects of globally operating luxury goods firms. This paper empirically tests this hypothesis. This paper finds that risk-adjusted returns on stock portfolios consisting of luxury goods firms with high exposure to China shifted persistently downward around the launch of the anti-...

Institution partenaire

Banque nationale suisse

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English / 13/07/2018

Eurobonds past and present: a comparative review on debt mutualization in Europe

This paper reviews the economic and historical literature on debt mutualization in Europe with reference to pre-1914 guaranteed bonds and current Eurobonds debate. We emphasize that, notwithstanding the differences in scale and nature, debt mutualization solutions similar to Eurobonds were tried before, and the closest historical examples to the present debate are the pre-1914...

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English / 09/07/2018

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

Haute Ecole de Gestion de Genève

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/ 15/06/2018

Can countries rely on foreign saving for investment and economic development ?

Contrary to widespread presumption, a surprisingly large number of countries have been able to finance a significant fraction of their investment for extended periods using foreign finance. While many of these episodes are in countries where official finance is important, we also identify episodes where a substantial fraction of domestic investment is financed by private capital...

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English / 15/06/2018

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