Droit social et normalisation comptable

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Publisher :
ISBN 13 :
Total Pages : 639 pages
Book Rating : 4.:/5 (495 download)

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Book Synopsis Droit social et normalisation comptable by : Samuel Jubé

Download or read book Droit social et normalisation comptable written by Samuel Jubé and published by . This book was released on 2008 with total page 639 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les références comptables pénètrent aujourd'hui le droit social : information comptable du comité d'entreprise, assistance d'un expert-comptable, sauvegarde de la compétitivité, participation et intéressement des salariés, provisionnement et révision des engagements de prévoyance et de retraites, bilan social, bilan de compétences, équilibre financier de la sécurité sociale, etc. Cette omniprésence des références comptables n'est pas sans lien avec l'essor de la normalisation comptable qui prend place, en France, au milieu du XXe siècle et se structure, au niveau mondial, à partir des années 1970. Quel sens faut-il lui donner ? La décision prise le 19 juillet 2002 par l'Union européenne d'adopter les normes comptables internationales IAS IFRS présente-t-elle des enjeux pour le droit social ? Cette recherche revient sur la genèse de la normalisation comptable et vise, dans une première partie, à éclairer la nature et la portée de ses effets sur le droit social. Dans une seconde partie, c'est l'influence du droit social sur la normalisation comptable qui est analysée. Il s'agit de comprendre si cette branche du droit est correctement prise en compte par les normes comptables dans l'élaboration de l'image fidèle de l'entreprise. D'importantes incohérences ont été mises en évidence, qui nuisent à la fois à l'effectivité du droit social et à la fidélité de l'image comptable. Certaines pistes de solution ont alors été proposées.

Droit social et normalisation comptable

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (991 download)

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Book Synopsis Droit social et normalisation comptable by : Samuel Jubé

Download or read book Droit social et normalisation comptable written by Samuel Jubé and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Spirit of Philadelphia

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Publisher : Verso Books
ISBN 13 : 178960169X
Total Pages : 160 pages
Book Rating : 4.7/5 (896 download)

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Book Synopsis The Spirit of Philadelphia by : Alain Supiot

Download or read book The Spirit of Philadelphia written by Alain Supiot and published by Verso Books. This book was released on 2020-05-05 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1944, the International Labour Organization laid out its "Declaration of Philadelphia," a full-fledged social bill of rights in the same spirit as FDR's State of the Union address of the same year. The welfarist spirit was then at its apex-but Supiot argues that with neoliberalism still rampant, even following the economic crash, the Declaration remains an important baseline. Then as now, social ties had been compromised in favor of market values; now, as then, the law must be reorganized to uphold social values and the spirit of solidarity. Short, punchy and often rousing, The Spirit of Philadelphia describes the worldwide triumph of neoliberalism as once-communist elites turn towards market dogma and the privatization of welfare states. Arguing against the return to social Darwinism, and the bureaucratic embrace of numbers and statistics as ends, Supiot champions the social democratic spirit, hoping for its revival in the wake of the recent crash.

Property, Power and Politics

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Publisher : Bristol University Press
ISBN 13 : 1529213177
Total Pages : 416 pages
Book Rating : 4.5/5 (292 download)

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Book Synopsis Property, Power and Politics by : Robé, Jean-Philippe

Download or read book Property, Power and Politics written by Robé, Jean-Philippe and published by Bristol University Press. This book was released on 2020-10-05 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization is an extraordinary phenomenon affecting virtually everything in our lives. And it is imperative that we understand the operation of economic power in a globalized world if we are to address the most challenging issues our world is facing today, from climate change to world hunger and poverty. This revolutionary work rethinks globalization as a power system feeding from, and in competition with, the state system. Cutting across disciplines of law, politics and economics, it explores how multinational enterprises morphed into world political organisations with global reach and power, but without the corresponding responsibilities. In illuminating how the concentration of property rights within corporations has led to the rejection of democracy as an ineffective system of government and to the rise in inequality, Robé offers a clear pathway to a fairer and more sustainable power system.

Resocialising Europe in a Time of Crisis

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Publisher : Cambridge University Press
ISBN 13 : 1107041740
Total Pages : 543 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis Resocialising Europe in a Time of Crisis by : Nicola Countouris

Download or read book Resocialising Europe in a Time of Crisis written by Nicola Countouris and published by Cambridge University Press. This book was released on 2013-10-10 with total page 543 pages. Available in PDF, EPUB and Kindle. Book excerpt: A critical assessment of European social policy that suggests ways to improve coverage of fundamental labour standards in Europe.

Philosophy of Justice

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Publisher : Springer
ISBN 13 : 9401791759
Total Pages : 392 pages
Book Rating : 4.4/5 (17 download)

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Book Synopsis Philosophy of Justice by : Guttorm Fløistad

Download or read book Philosophy of Justice written by Guttorm Fløistad and published by Springer. This book was released on 2014-09-10 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents surveys of significant trends in contemporary philosophy. Contributing authors explore themes relating to justice including natural rights, equality, freedom, democracy, morality and cultural traditions. Key movements and thinkers are considered, ranging from ancient Greek philosophy, Roman and Christian traditions to the development of Muslim law, Enlightenment perspectives and beyond. Authors discuss important works, including those of Aristotle, Ibn Khaldun, John Locke, Immanuel Kant and Mary Wollstonecraft. Readers are also invited to examine Hegel and the foundation of right, Karl Marx as a utopian socialist and the works of Paul Ricœur, amongst the wealth of perspectives presented in this book. Through these chapters, readers are able to explore the relationship of the state to justice and consider the rights of the individual and the role of law. Contributions presented here discuss concepts including Sharia law, freedom in the community and Libertarian Anarchism. Readers may follow accounts of justice in the Scottish Enlightenment and consider fairness, social justice and the concept of injustice. The surveys presented here show different approaches and a variety of interpretations. Each contribution has its own bibliography.

Merchants and Profit in the Age of Commerce, 1680–1830

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Publisher : Routledge
ISBN 13 : 1317317947
Total Pages : 269 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis Merchants and Profit in the Age of Commerce, 1680–1830 by : Dominique Margairaz

Download or read book Merchants and Profit in the Age of Commerce, 1680–1830 written by Dominique Margairaz and published by Routledge. This book was released on 2015-10-06 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Merchant activity across Europe, America and China during the long eighteenth century is explored in this collection of essays. Using a unique data set from accounts and correspondence, contributors are able to show the fragmented nature of merchant activity and the importance of trust-based social and cultural networks.

Business Strategy and Sustainability

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Publisher : Emerald Group Publishing
ISBN 13 : 1780527365
Total Pages : 263 pages
Book Rating : 4.7/5 (85 download)

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Book Synopsis Business Strategy and Sustainability by : Guler Aras

Download or read book Business Strategy and Sustainability written by Guler Aras and published by Emerald Group Publishing. This book was released on 2012-04-27 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are many aspects of sustainability which might be considered to reflect Brundtland's three pillars of economic, environmental and social sustainability. Others of course have different definitions which include such things as governance or supply chain management. This title addresses this debate.

IFRS in a Global World

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Publisher : Springer
ISBN 13 : 3319282255
Total Pages : 477 pages
Book Rating : 4.3/5 (192 download)

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Book Synopsis IFRS in a Global World by : Didier Bensadon

Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.

OECD Economics Glossary English-French

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Publisher : OECD Publishing
ISBN 13 : 9264035869
Total Pages : 562 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Economics Glossary English-French by : OECD

Download or read book OECD Economics Glossary English-French written by OECD and published by OECD Publishing. This book was released on 2006-11-17 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated and expanded edition of the 1992 Glossaire de l’économie anglais-français contains some 30 000 terms and expressions, covering a wide range of subject areas: economics, statistics, finance and banking, trade, management, accounting, insurance, employment, development and taxation.

EF-publikationer og dokumenter modtaget af biblioteket

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Publisher :
ISBN 13 :
Total Pages : 584 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis EF-publikationer og dokumenter modtaget af biblioteket by : Commission of the European Communities. Library (Brussels, Belgium).

Download or read book EF-publikationer og dokumenter modtaget af biblioteket written by Commission of the European Communities. Library (Brussels, Belgium). and published by . This book was released on 1986 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Bureaucratization of the World in the Neoliberal Era

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Publisher : Springer
ISBN 13 : 1137495286
Total Pages : 254 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis The Bureaucratization of the World in the Neoliberal Era by : B. Hibou

Download or read book The Bureaucratization of the World in the Neoliberal Era written by B. Hibou and published by Springer. This book was released on 2015-05-06 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary bureaucracy is a set of norms, rules, procedures, and formalities which includes administration, business, and NGOs. Where Max Weber meets Michel Foucault, Béatrice Hibou analyzes the political dynamics underlying this process. Neoliberal bureaucracy is a vector of discipline and control, producing social and political indifference.

Two Hundred Years of Accounting Research

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Publisher : Routledge
ISBN 13 : 1135980586
Total Pages : 630 pages
Book Rating : 4.1/5 (359 download)

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Book Synopsis Two Hundred Years of Accounting Research by : Richard Mattessich

Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Contemporary Issues in Accounting Regulation

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Publisher : Springer Science & Business Media
ISBN 13 : 1461545897
Total Pages : 225 pages
Book Rating : 4.4/5 (615 download)

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Book Synopsis Contemporary Issues in Accounting Regulation by : Stuart McLeay

Download or read book Contemporary Issues in Accounting Regulation written by Stuart McLeay and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Social Accounting and Public Management

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Publisher : Routledge
ISBN 13 : 1136931740
Total Pages : 397 pages
Book Rating : 4.1/5 (369 download)

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Book Synopsis Social Accounting and Public Management by : Stephen P. Osborne

Download or read book Social Accounting and Public Management written by Stephen P. Osborne and published by Routledge. This book was released on 2010-10-18 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

The National union catalog, 1968-1972

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Publisher :
ISBN 13 :
Total Pages : 658 pages
Book Rating : 4.3/5 (2 download)

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Book Synopsis The National union catalog, 1968-1972 by :

Download or read book The National union catalog, 1968-1972 written by and published by . This book was released on 1973 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt:

National Union Catalog

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Publisher :
ISBN 13 :
Total Pages : 648 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis National Union Catalog by :

Download or read book National Union Catalog written by and published by . This book was released on 1968 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.