948 research outputs found
The Borsuk-Ulam-property, Tucker-property and constructive proofs in combinatorics
This article is concerned with a general scheme on how to obtain constructive
proofs for combinatorial theorems that have topological proofs so far. To this
end the combinatorial concept of Tucker-property of a finite group is
introduced and its relation to the topological Borsuk-Ulam-property is
discussed. Applications of the Tucker-property in combinatorics are
demonstrated.Comment: 12 pages, 0 figure
The financial impact of the proposed adaptation of IAS 17: evidence from Belgium and the Netherlands
The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands
Prior literature examined the financial impact of capitalizing operating leases by using the constructive lease capitalization method of Imhoff et al. (1991). The empirical evidence of these studies results in the perception that operating leases lead to off-balance financing, improvements of financial ratios and earnings enhancement in the U.K. (e.g. Beattie et al., 1998) and in the U.S.(e.g. Ely, 1995). Therefore, the IASB published in 2010 the exposure draft for the new standard on lease accounting (IAS 17). The most striking change is the elimination of the difference between finance and operating lease. Our study investigates the impact of the proposed adaptation for listed companies in Belgium and the Netherlands for 2008. Our results indicate that debt to equity ratio, return on assets and the current ratio are significantly affected by capitalizing operating leases. Furthermore, the results show that the impact on financial ratios differs among industries.International accounting, lease accounting, lease capitalization, financial ratios, listed firms
Severance pay - a right or a privilege?
It is widely accepted that an employee should be paid severance pay in the event of him losing his job through no fault of his own. In 1963 the International Labour Organisation ("ILO") reflected upon the predicament of such employees and passed a recommendation that "Some form of income protection should be provided for workers whose employment has been terminated; such protection may include unemployment insurance or other forms of social security, or severance allowance or other types of separation benefits paid for by the employer, or a combination of benefits, depending upon national laws or regulations, collective agreements and the personnel policy of employer.
Mysmac, une méthode d'analyse et de suivi des SystÚmes de Gestion des Connaissances
Les entreprises industrielles sont rentrées dans ce qu'il est convenu d'appeler« l'économie du savoir » et ont mis en place des démarches de Gestion des Connaissances ouKnowledge Management pour optimiser l'utilisation de leurs connaissances. Ces approches sematérialisent par le développement de SystÚmes de Gestion des Connaissances. MYSMAC estune méthode d'analyse et de suivi de ces systÚmes. Conçue à partir d'une analyse systémique,elle conduit à une grille de lecture bùtie autour de cinq points de vue. L'objectif de cette grille estde fournir un outil d'analyse destiné aux entreprises souhaitant coordonner et piloter leurs projetsde gestion des connaissances et les SGC développés.Knowledge Management, SystÚme de Gestion des Connaissances, Performance
Lessons learned from a consortium model for rural WASH: experiences of the DRC WASH Consortium
Consortia are becoming an increasingly common model for implementing WASH programmes. The DRC WASH Consortium led by Concern Worldwide is a consortium of five international NGOs in the Democratic Republic of the Congo. This paper presents the lessons learned since the Consortiumâs creation in 2013. Strengths of the consortium model include: increased scale; capacity for research and learning; an innovative joint strategy to improve sustainability; a credible image in the WASH sector and a positive influence on external stakeholders; and risk-sharing. Challenges include: the continuing logistical difficulties of implementation in rural DRC; previous experience of the member NGOs more focused on emergency WASH rather than development; and the time needed to build relationships and communicate the Consortium approach. Key lessons for success are the importance of strong leadership by the Consortium Coordination Unit, and spotting âgapsâ in WASH sector coordination and learning to help position the Consortium at national level
Evolution récente du trait de cÎte dans le Golfe de Guinée: Exemple du Togo et du Bénin (2000-2015)
Lâinterface terre-mer est un environnement extrĂȘmement fragile. De par le monde, les littoraux sont menacĂ©s par une multitude de facteurs parfois naturels et le plus souvent anthropiques. Ainsi, aux perturbations occasionnĂ©es aux zones cĂŽtiĂšres par les infrastructures portuaires, les barrages, les prĂ©lĂšvements de sĂ©diments Ă mĂȘme la plage ou encore lâextension urbaine, sâajoutent les consĂ©quences des changements climatiques, dont lâĂ©lĂ©vation du niveau des ocĂ©ans. Nous proposons dans cet article dâĂ©valuer la rĂ©cente Ă©volution du trait de cĂŽte au Togo et au BĂ©nin oĂč plusieurs Ă©tudes localisĂ©es dĂ©montrent que les plages sableuses connaissent des modifications (accumulation ou Ă©rosion) majeures ces derniĂšres dĂ©cennies. Dans le but dâavoir une vision globale de la dynamique cĂŽtiĂšre sur les 152 kilomĂštres de plages de ces deux pays dâAfrique de lâOuest, nous utilisons les images Ă haute dĂ©finition spatiale disponibles en open access sur Google Earth. Dans cette Ă©tude exploratoire, nous analysons le trait de cĂŽte par sections de 1 kilomĂštre entre 2002 et 2015 en estimant systĂ©matiquement lâĂ©volution moyenne en mĂštre par an. Globalement, il appert que si certaines sections connaissent une accumulation, câest uniquement dĂ» au fait que celles-ci se trouvent en amont dâun obstacle majeur, comme la jetĂ©e dâun port. Les sections relativement stables sont uniquement liĂ©es Ă la prĂ©sence de mesures de protection, comme des Ă©pis. Partout ailleurs, les littoraux subissent un processus Ă©rosif pouvant ĂȘtre impressionnant avec des reculs moyens pouvant dĂ©passer les 10 mĂštres par an
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