Are neighbors welcome ? e-buyer search, price competition and coalition strategy in the Internet retailing

On étudie les forces qui régissent l'agrégation des sites Web marchands (B-to-C) en concurrence sur un marché électronique différencié, où le coût de recherche pour les consommateurs est indépendant du coût d'adaptation/transport supporté lorsque le bien trouvé ne correspond pas à leur préférence. On s'intéresse à la possibilité pour les sites Internet de se coaliser, ce qui se traduit par une réduction du coût de recherche pour trouver d'autres sites à l'intérieur de la coalition. On effectue la statique comparative des structures de coalitions (en fonction du degré de différenciation de ses partenaires) lorsque les sites se font une concurrence en prix. On montre qu'un site préfère se coaliser avec un partenaire fortement différencié et fixe dans ce cas un prix unique plus bas.En vendant au détail;Coûts de recherche;Coalition

Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model

The objective of this paper is to illustrate that the change in shareholders’ attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. This study is based on four countries (Great Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. The authors explain that all these countries have gone through four identified phases of goodwill accounting, classified as (1) “static”(immediate or rapid expensing), (2) “weakened static” (write-off against equity), (3) “dynamic” (recognition with amortization over a long period) and (4) “actuarial” (recognition without amortization but with impairment if necessary).Goodwill – Accounting history – Social nature of accounting – Stakeholder/shareholder models – Corporate governance; France; Germany; Great Britain; United States

Consumers' Search Cost and Emerging Structure of Web Sites Coalitions : a multi-agent based simulation of an electronic market

On développe un modèle multi-agent, extension d'un modèle analytique qui étudie la structure des coalitions de sites B-to-C, lorsque les consommateurs-internautes ont un coût de recherche pour trouver le bien qui correspond à leur préférence, et lorsque les coalitions de sites permettent de réduire ces coûts de recherche via des moteurs de recherche spécialisés. Ce modèle multi-agent comporte des agents hétérogènes à rationnalité limitée: sites et internautes, dont on défini l'état et les règles de comportement. Notre objectif est de faire des simultations qui mettent en jeu ces deux types d'agents (une populations de sites marchands et une population de consommateurs), de les faire intéragir à travers une procédure de recherche des consommateurs et un processus de formation des coalitions des sites, et d'observer la dynamique du système, en particulier en ce qui concerne la structure de coalition émergente. Le modèle multi-agent étends ainsi les résultats obtenus dans le modèle analytique, avec des hypothèses moins restrictives. En plus du processus de formation des coalitions, le modèle théorique se voit aussi enrichi par d'autres règles de comportement pour les sites (entrée sur le marché, faillite), ce qui apporte des enseignements sur la dynamique de la concurrence lorsque la formation des coalition permet d'accroître la demande au détriment des sites peu ou non coalisées.Commerce électronique;Multi-agents;formation de coalitions

Are neighbors welcome ? e-buyer search, price competition and coalition strategy in the Internet retailing

We study the forces that drive the phenomenon of aggregation of merchant Web sites (B-to-C) competing in a differentiated electronic market, where the search cost for the consumers is independent from the adaptation/transportation cost they incur when the good they find does not match with their preference. We focus on the possibility for Internet sites to coalesce, which results in a reduction of the search cost to find other sites within the coalition. We do the static comparative of coalition structures (depending on whether there is little or high differentiation between partners), when firms compete in price. We find that firms prefer to coalesce with highly differentiated partners, and set in this case lower prices.On étudie les forces qui régissent l'agrégation des sites Web marchands (B-to-C) en concurrence sur un marché électronique différencié, où le coût de recherche pour les consommateurs est indépendant du coût d'adaptation/transport supporté lorsque le bien trouvé ne correspond pas à leur préférence. On s'intéresse à la possibilité pour les sites Internet de se coaliser, ce qui se traduit par une réduction du coût de recherche pour trouver d'autres sites à l'intérieur de la coalition. On effectue la statique comparative des structures de coalitions (en fonction du degré de différenciation de ses partenaires) lorsque les sites se font une concurrence en prix. On montre qu'un site préfère se coaliser avec un partenaire fortement différencié et fixe dans ce cas un prix unique plus bas

CONVERSION OF A LAMB PRODUCTION SYSTEM TO ORGANIC FARMING: HOW TO MANAGE, FOR WHICH RESULTS?

Two sheep flocks were managed organically (for two years from conversion onwards) under different lambing strategies (1 lambing/year vs. 3 lambings every two years). The second system was tested as there was a producer’s interest in high productivity that is a guarantee of good economic results in conventional. Reproduction, feeding, lamb production, carcass quality, health (particularly internal parasitism), economic return of the flock, grass production, and pasture biodiversity were evaluated. The lambs were bred under low therapeutic input. The economical advantage of increasing lambing frequency was not demonstrated, whereas this strategy complexified management and resulted in higher internal parasitic infection of the lambs, and finally showed a lower stability. There were difficulties in establishing a very high feed self-sufficiency in both systems, especially the more intensive system (4 points lower), due to harsh climatic conditions; following this five-year experiment, we are changing our strategy to provide nitrogen in the systems

SARS-CoV-2 and miRNA-like inhibition power

(1) Background: RNA viruses and especially coronaviruses could act inside host cells not only by building their own proteins, but also by perturbing the cell metabolism. We show the possibility of miRNA-like inhibitions by the SARS-CoV-2 concerning for example the hemoglobin and type I interferons syntheses, hence highly perturbing oxygen distribution in vital organs and immune response as described by clinicians; (2) Methods: We compare RNA subsequences of SARS-CoV-2 protein S and RNA-dependent RNA polymerase genes to mRNA sequences of beta-globin and type I interferons; (3) Results: RNA subsequences longer than eight nucleotides from SARS-CoV-2 genome could hybridize subsequences of the mRNA of beta-globin and of type I interferons; (4) Conclusions: Beyond viral protein production, Covid-19 might affect vital processes like host oxygen transport and immune response.Comment: 14 pages, 12 figure

CONVERSION OF A LAMB PRODUCTION SYSTEM TO ORGANIC FARMING: HOW TO MANAGE, FOR WHAT RESULTS?

Two sheep flocks were managed organically for two years from conversion under different lambing strategies (1 lambing/year vs. 3 lambings every two years). The second system was tested because pf a producer’s interest in high productivity, which is a guarantee of good economic results in conventional production.. Reproduction, feeding, lamb production, carcass quality, health (particularly internal parasitism), economic return of the flock, grass production, and pasture biodiversity were evaluated. The lambs were bred with low therapeutic inputs. No economic advantage of increasing lambing frequency was demonstrated, whereas this strategy complicated management and resulted in higher internal parasitic infection of the lambs, and finally showed lower stability. There were difficulties in establishing a very high feed self-sufficiency in both systems, especially the more intensive system (4 points lower), due to harsh climatic conditions. Following this five-year experiment, we are changing our strategy to provide nitrogen in the systems