Motherhood: The key to the glass ceiling ? the case of the big four in France [PDF]
Women in public accounting firms are still proportionally much fewer in the highest levels of the hierarchy than men, whereas the recruitement at a junior level tends to be more and more gender balanced.
Dambrin, Claire, Lambert, Caroline
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Application of ribotyping and IS200 fingerprinting to distinguish the five Salmonella serotype O6,7:c:1,5 groups: Choleraesuis sensu stricto, Choleraesuis var. Kunzendorf, Choleraesuis var. Decatur, Paratyphi C, and Typhisuis [PDF]
Sixty-seven strains of the five described Salmonella serotypes having antigens 6,7:c: 1,5, that is S. enterica serotype Choleraesuis sensu stricto, Choleraesuis var. Kunzendorf, Choleraesuis var.
Hovi, M. +2 more
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Nothing like the Enron affair could happen in France (!) [PDF]
This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers the general impact on University accounting education programmes and the value of using corporate scandals
Stolowy, Hervé
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Prestigious organizations and heterodox choice in institutionally plural contexts [PDF]
In unsettled fields with multiple ideal-typical institutional logics, why do organizations tend to weaken or conform to prevalent logic order? The authors argue that prestige, defined as a tribute paid by field members to a select few with valued ...
Durand, Rodolphe, Szostak, Berangere
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Sclerotinia borealis and its varieties, var. subarctica var. nov. and var. okhotskana, var. nov.
Sclerotinia borealis is among the most psychrophilic snow mold pathogen, mainly attacking Poaceae crops such as winter wheat and forage grasses as well as non-Poaceae plants under snow. Isolates were collected through the extensive surveys from North Atlantic islands through European and Asian Russia to Japan.
Saito, Izumi +4 more
openaire +1 more source
On the maxmin value of stochastic games with imperfect monitoring [PDF]
We study zero-sum stochastic games in which players do not observe the actions of the opponent. Rather, they observe a stochastic signal that may depend on the state, and on the pair of actions chosen by the players.
ROSENBERG, Dinah +2 more
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Equity and cash in intercorporate asset sales : theory and evidence [PDF]
the authors develop a two-sided asymmetric information model of asset sales that incorporates the key differences from mergers and allows the information held by each party to be impounded in the transaction. Buyer information is conveyed through a first-
Hege, Ulrich +3 more
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Competence, specificity and outsourcing: impact on the complexity of the contract [PDF]
This paper focuses on the link between the three types of specificity and the complexity of outsourcing contracts because specificity is generally considered as the most important transaction cost attribute. It also integrates external uncertainty in the
BARTHELEMY, Jerome, QUELIN, Bertrand
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