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L Emergence De La Fonction Comptable En France
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Book Synopsis Transnational Accounting by : Dieter Ordelheide
Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Book Synopsis Bank-Industry versus Stock Market-Industry Relationships by : José L. García-Ruiz
Download or read book Bank-Industry versus Stock Market-Industry Relationships written by José L. García-Ruiz and published by Taylor & Francis. This book was released on 2023-03-31 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on a variety of themes concerning the relationship between financial systems in a broader sense and firms’ growth in historical perspective in some European countries. Financial systems are nowadays largely acknowledged to be a crucial element in determining economic growth. In modern economies, they play a key role by mobilizing savings, pricing risks and allocating capital to firms. Following a consolidated taxonomy focusing on the historical perspective, countries have been conventionally divided into bank-oriented (Continental Europe countries and Japan) and market-oriented systems (Anglo-Saxon countries). The chapters in this book present case studies on Belgium, Great Britain, France and Italy and show that financial systems do not trigger growth processes and industrialization, but they are essential to sustain them over time. Each society has the financial system that fits with its historical trajectory, without any being better or worse than others. The important thing is to have a financial system that is sophisticated and stable, and that evolves according to the demand forces of the moment. History matters. Bank-Industry versus Stock Market-Industry Relationships will be a beneficial read for students interested in economics and business history. The chapters in this book were originally published as a special issue of Business History.
Book Synopsis L'émergence de la fonction comptable by : Pierre Labardin
Download or read book L'émergence de la fonction comptable written by Pierre Labardin and published by PU Rennes. This book was released on 2010 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dans les entreprises, la fonction comptable est devenue une telle évidence qu'elle n'est plus discutée. On met en question son efficacité, son efficience, on envisage de l'externaliser, mais on ne peut plus s'en passer. Cet ouvrage se propose de revenir sur la force de cette évidence en l'interrogeant sous l'angle historique et par un retour rétrospectif à des sources variées : archives d'entreprise, manuels comptables, presse spécialisée, associations, thèses de droit anciennes etc. A première vue, le problème est simple : les entreprises seraient devenues de plus en plus importantes, nécessitant des comptables de plus en plus nombreux. Or, cette vision s'avère erronée pour deux raisons : au XVIIIe siècle, il existe d'une part quelques grandes entreprises comme Saint-Gobain sans comptable alors qu'elles comptent plus de 1000 salariés, d'autre part, on observe à la fin du XIXe siècle une montée de la proportion des comptables parmi les salariés. Le premier élément de cette démonstration consiste à mettre en évidence comment les entreprises (XVIIIe - XIXe siècle) peuvent s'organiser sans fonction comptable. Il s'agit de décrire un phénomène pour en montrer la rationalité dans un contexte donné. Le deuxième temps de la démonstration consiste à comprendre les modifications du contexte économique, social et culturel. Comment ces changements ont-ils transformé les structures du marché du travail comptable, facilitant le recrutement des comptables en grand nombre dans les entreprises ? Enfin, dans une dernière partie, l'ouvrage se propose de caractériser la fonction comptable en mettant en avant les différentes fonctions qui apparaissent ainsi que les problématiques organisationnelles qui en découlent (espace, temps, structure).
Book Synopsis French Politics, Culture and Society by :
Download or read book French Politics, Culture and Society written by and published by . This book was released on 2006 with total page 1010 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis CIRED: pt. 1. Contributions. Rapporteurs special reports and summaries by :
Download or read book CIRED: pt. 1. Contributions. Rapporteurs special reports and summaries written by and published by . This book was released on 2001 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Design Theory written by Pascal Le Masson and published by Springer. This book was released on 2017-04-06 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook presents the core of recent advances in design theory and its implications for design methods and design organization. Providing a unified perspective on different design methods and approaches, from the most classic (systematic design) to the most advanced (C-K theory), it offers a unique and integrated presentation of traditional and contemporary theories in the field. Examining the principles of each theory, this guide utilizes numerous real life industrial applications, with clear links to engineering design, industrial design, management, economics, psychology and creativity. Containing a section of exams with detailed answers, it is useful for courses in design theory, engineering design and advanced innovation management. "Students and professors, practitioners and researchers in diverse disciplines, interested in design, will find in this book a rich and vital source for studying fundamental design methods and tools as well as the most advanced design theories that work in practice". Professor Yoram Reich, Tel Aviv University, Editor-in-Chief, Research In Engineering Design. "Twenty years of research in design theory and engineering have shown that training in creative design is indeed possible and offers remarkably operational methods - this book is indispensable for all leaders and practitioners who wish to strengthen theinnovation capacity of their company." Pascal Daloz, Executive Vice President, Dassault Systèmes
Book Synopsis Ethnomethodology's Program by : Harold Garfinkel
Download or read book Ethnomethodology's Program written by Harold Garfinkel and published by Rowman & Littlefield. This book was released on 2002 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 1967 publication of Studies in Ethnomethodology, Harold Garfinkel has indelibly influenced the social sciences and humanities worldwide. This new book, the long-awaited sequel to Studies, comprises Garfinkel's work over three decades to further elaborate the study of ethnomethodology. 'Working out Durkheim's Aphorism, ' the title used for this new book, emphasizes Garfinkel's insistence that his position focuses on fundamental sociological issues--and that interpretations of his position as indifferent to sociology have been misunderstandings. Durkheim's aphorism states that the concreteness of social facts is sociology's most fundamental phenomenon. Garfinkel argues that sociologists have, for a century or more, ignored this aphorism and treated social facts as theoretical, or conceptual, constructions. Garfinkel in this new book shows how and why sociology must restore Durkheim's aphorism, through an insistence on the concreteness of social facts that are produced by complex social practices enacted by participants in the social order. Garfinkel's new book, like Studies, will likely stand as another landmark in sociological theory, yet it is clearer and more concrete in revealing human social practices.
Book Synopsis Deleuze and Guattari's Anti-Oedipus by : Eugene W. Holland
Download or read book Deleuze and Guattari's Anti-Oedipus written by Eugene W. Holland and published by Routledge. This book was released on 2002-01-04 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Eugene W. Holland provides an excellent introduction to Gilles Deleuze and Felix Guattari's Anti-Oedipus which is widely recognized as one of the most influential texts in philosophy to have appeared in the last thirty years. He lucidly presents the theoretical concerns behind Anti-Oedipus and explores with clarity the diverse influences of Marx, Freud, Nietzsche and Kant on the development of Deleuze & Guattari's thinking. He also examines the wider implications of their work in revitalizing Marxism, environmentalism, feminism and cultural studies.
Book Synopsis A Longing for the Light by : Vincente Aleixandre
Download or read book A Longing for the Light written by Vincente Aleixandre and published by Copper Canyon Press. This book was released on 2007-05-01 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive collection spans the entirety of Nobel Laureate Aleixandre's career, from his early surrealist work to his complex and fascinating "dialogues," as well as prose interludes.
Download or read book Anti-Oedipus written by Gilles Deleuze and published by Penguin. This book was released on 2009-05-26 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: An "introduction to the nonfascist life" (Michel Foucault, from the Preface) When it first appeared in France, Anti-Oedipus was hailed as a masterpiece by some and "a work of heretical madness" by others. In it, Gilles Deleuze and Félix Guattari set forth the following theory: Western society's innate herd instinct has allowed the government, the media, and even the principles of economics to take advantage of each person's unwillingness to be cut off from the group. What's more, those who suffer from mental disorders may not be insane, but could be individuals in the purest sense, because they are by nature isolated from society. More than twenty-five years after its original publication, Anti-Oedipus still stands as a controversial contribution to a much-needed dialogue on the nature of free thinking.
Book Synopsis Culture | 2030 indicators by : UNESCO
Download or read book Culture | 2030 indicators written by UNESCO and published by UNESCO Publishing. This book was released on 2019-11-18 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Perils of Judicial Self-Government in Transitional Societies by : David Kosař
Download or read book Perils of Judicial Self-Government in Transitional Societies written by David Kosař and published by Cambridge University Press. This book was released on 2016-04 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the mechanisms of judicial control to determine an efficient methodology for independence and accountability. Using over 800 case studies from the Czech and Slovak disciplinary courts, the author creates a theoretical framework that can be applied to future case studies and decrease the frequency of accountability perversions.
Book Synopsis Fostering Skills in Cameroon by : Shobhana Sosale
Download or read book Fostering Skills in Cameroon written by Shobhana Sosale and published by Directions in Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Acknowledgments -- Abbreviations and acronyms -- Executive summary -- Introduction and background -- The macro aggregation-accumulation model -- Enterprises and workforce -- Key economic sectors for jobs, value addition, competitiveness, and growth -- Skills accumulation and the stock and flow of workforce -- Assessing the workforce development system -- Prospects, conclusions and policy recommendations -- List of boxes -- List of tables -- List of figures
Download or read book Terra 2008 written by Leslie Rainer and published by Getty Publications. This book was released on 2011-06-14 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Earthen architecture constitutes one of the most diverse forms of cultural heritage and one of the most challenging to preserve. It dates from all periods and is found on all continents but is particularly prevalent in Africa, where it has been a building tradition for centuries. Sites range from ancestral cities in Mali to the palaces of Abomey in Benin, from monuments and mosques in Iran and Buddhist temples on the Silk Road to Spanish missions in California. This volume's sixty-four papers address such themes as earthen architecture in Mali, the conservation of living sites, local knowledge systems and intangible aspects, seismic and other natural forces, the conservation and management of archaeological sites, research advances, and training.
Book Synopsis Educational Planning by : Jacques Hallak
Download or read book Educational Planning written by Jacques Hallak and published by Routledge. This book was released on 2018-10-24 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1995. Routledge is an imprint of Taylor & Francis, an informa company.
Book Synopsis Globalization and Institutions by : Marie-Laure Djelic
Download or read book Globalization and Institutions written by Marie-Laure Djelic and published by Edward Elgar Publishing. This book was released on 2003 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume investigates the relationship between economic globalization and institutions, or global governance, challenging the common assumption that globalization and institutionalization are essentially processes which exclude each other. Instead, the contributors to this book show that globalization is better perceived as a dual process of institutional change at the national level, and institution building at the transnational level. Rich, supporting empirical evidence is provided along with a theoretical conceptualization of the main actors, mechanisms and conditions involved in trickle-up and trickle-down trajectories through which national institutional systems are being transformed and transnational rules emerge. The book collectively argues that transnational institution building is one of the most striking features of the current period of internationalization. As a consequence, debates concerning globalization and global governance have to be reformulated. The authors posit that globalization is not threatening governance, but in fact globalization reflects a particular type of governance. The dilemma, therefore, is not between globalization and institutions, but between different meanings of governance and the balance that should be reached between them. Globalization and Institutions will be of special interest to academics and scholars of institutional economics, globalization and management. However, with its focus on two key debates for which there is clearly rising interest, many social scientists will find the book of interest.
Book Synopsis The Oxford Handbook of Media, Technology, and Organization Studies by : Timon Beyes
Download or read book The Oxford Handbook of Media, Technology, and Organization Studies written by Timon Beyes and published by . This book was released on 2020 with total page 557 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook explores the largely unchartered territory of media, technology, and organization studies, and interrogates their foundational relations, their forms, and their consequences. The chapters consider how specific mediating technological objects such as the Clock or the Smartphone help us to create organizational form.
