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“Mars and Venus” in femvertising ? Gender influence on the perception of women's empowerment in advertising
No full textInternational audienc
How Does Covid-19 Shock Financially Impact the US PAYG Pension Scheme? An Automatic Balance Mechanism Approach
No full textInternational audienceThe COVID-19 pandemic crisis financially impacts the PAYG pension schemes. In the short run, the economic shock induced a decrease in receipts due to the contraction of the GDP. In the medium and long run, the return to the pre-crisis level depends on the ability of the economy to rebound. As to expenses, in the very short term, they do not decrease due to the inertia. However, the fall in contributions is progressively taken into account to calculate the new pensions, which will gradually contract expenditures. The demographic impact is mirrored in a moderate increase in mortality, mainly that of retirees. We develop a macroeconomic model that simulates these changes and is then used to revise the pre-crisis forecasts in pension expenditures and payroll tax receipts. Relying on the US Social Security 75-year forecast, we analyze the impact of the crisis on the financial balance of its pension system. We assess the extent of the additional fiscal adjustments required to restore financial equilibrium through an Automatic Balancing Mechanism (ABM)
La gestion des ressources humaines
No full textInternational audienceGrâce aux ouvrages de la collection Repères Pratiques :Faites le point sur les connaissances essentielles à maîtriser.Mémorisez facilement grâce à une organisation par double page.Réussissez vos études supérieures et vos examens !Cette édition mise à jour, intègre les dernières tendances du sujet et les données actualisées.Divisé en 6 parties, l'ouvrage, écrit par des spécialistes, s'organise par doubles pages et fait le point sur :La fonction RHLe recrutementLa rémunérationL'évolution des salariésLes conditions de travailLe gestion socialeLe Repère Pratique - Gestion des ressources humaines est idéal pour accompagner :Les étudiants en formations universitaires de gestion et de communication : BUT, licences, masters.Les étudiants en BTS GPME, SAM, MCO et NDRC.Les étudiants en écoles supérieures de commerce et en IEP
Change Readiness in Organizations: An Affective Cognitive Process for Convergent Sensemaking
No full textInternational audiencePurpose This conceptual paper aims to present a new, integrated model for change readiness that focuses on affective sensemaking among intra-organizational members. Change processes are often hindered by lack of preparedness, which can be justified by organizational members' emotional resistance to change and divergent understandings of its meaning. Our paper proposes a normative model depicting the interactive process between middle-managers and employees until convergence of meaning is achieved and the organization is ready to change. Design/methodology/approach The authors offer a conceptual process model that describes how employees prepare for organizational change. The model illustrates how emotionally laden narratives enable employees to make sense of organizational change communicated by middle managers. Findings The sensemaking process is initiated by the negative emotions employees often experience when organizational change is first presented. Then middle managers must transform the negative felt emotions into positive valence via the strategic use of narratives that contain an affective component. This is done to increase the likelihood that convergent sensemaking takes place. Until this stage, intra-organizational members holding different perspectives about the need to change, engage in discussions in which the conflicting views are supported by the instrumental and systematic use of emotional tools with different valence. Research limitations/implications First, we contribute to the change readiness literature by offering a detailed process for managers to influence individual readiness for change in their organizations. Our paper proposes a normative model depicting the interactive process between middle-managers and employees until convergence of meaning is achieved and the organization is ready to change. Future work needs to empirically test our model. Practical implications We contribute to the sensemaking literature by integrating positive and negative valence into the process for understanding organizational change. Finally, we contribute to our practical understanding of convergent sensemaking processes through the strategic use of narratives in organizations. Social implications Our paper proposes a normative model depicting the interactive process between middle-managers and employees until convergence of meaning is achieved and the organization is ready to organizational and social change. Originality/value Our main contributions are three-fold. First, we contribute to the change readiness literature by offering a detailed process for managers to influence individual readiness for change in their organizations. Secondly, we contribute to the sensemaking literature by integrating positive and negative valence into the process for understanding organizational change. Finally, we contribute to our understanding of convergent sensemaking processes through the strategic use of narratives
Entrepreneurial firm creation and economic uncertainty: an explainable artificial intelligence approach
No full textInternational audienceThrough this paper, we examined the relationship between macroeconomic factors and new entrepreneurial firms in France during the 2000–2020 period; this relationship included several uncertainties and shocks (the 9/11, the 2008 global financial crisis, the Brexit, COVID-19 Pandemic, and so forth). To this aim, we applied various advanced machine learning (ML) techniques, including the eXtreme Gradient Boosting (XGBoost) algorithm, Light Gradient-Boosting Machine (LightGBM) algorithm, Neural Network (NN), Random Forest (RF), and Linear Regression (LR). We also investigated SHapley Additive exPlanation (SHAP) framework for interpretation and analysis purposes. Furthermore, we compared the performance and forecasting accuracy of the five models. The study revealed three major results. First, the XGBoost algorithm provides the most accurate prediction of a firm’s creation. Second, a heterogeneous relationship exists between new business creation and the business cycle. Third, higher GDP and unemployment levels are associated with greater procyclicality and countercyclicality in entrepreneurship, respectively. Finally, the results of the study suggest the importance of developing effective financial assistance during economic downturns to encourage faster recovery in the formation of new businesses
Transparency and beyond: an international analysis of measurements and disclosures
No full textThe purpose of this HDR (Habilitation à Diriger des Recherches) thesis is to present a scientific and synthetic work with a reflective approach on a central topic in financial reporting: transparency and disclosure, which unifies all my research.Drawing from existing theories such as the agency theory, stakeholder theory, legitimacy theory and institutional theory, I identify the drivers and consequences of transparency and disclosure practices across several countries considering economic, legal, institutional and cultural specificities. The quality of financial transparency is analyzed through various practices including earnings management, accounting conservatism, mandatory and voluntary disclosure, tax evasion and money-laundering.In accordance with the positivist paradigm, employing a quantitative approach and hypothetico-deductive methodology, this thesis reviews a 20-year research career centered on transparency and disclosure by analyzing about twenty scientific articles. It highlights the contributions of twenty selected publications by focusing on the drivers of transparency, its economic consequences, and emerging trends in disclosure and governance in the era of disruptive technologies and sustainable development goals.L'objectif de ce mémoire d’Habilitation à Diriger des Recherches est de présenter un travail scientifique synthétique avec une approche réflexive autour d’un thème central en comptabilité financière: la transparence et la divulgation. Ancré dans le paradigme positiviste, employant une approche quantitative et une méthodologie hypothético-déductive, je cherche à mettre en relief les déterminants et les conséquences des pratiques de transparence et de divulgation à travers de nombreux pays ayant des spécificités économiques, légales, institutionnelles et culturelles différentes. La qualité de transparence financière est analysée à travers des pratiques variées telles que la gestion des résultats, le conservatisme comptable, les divulgations obligatoires et volontaires d’informations, l’évasion fiscale et la corruption. Le cadre théorique mobilise plusieurs théories de la littérature financière telles que la théorie de l’agence, des parties prenantes, la légitimité et la théorie institutionnelle.Ce mémoire passe en revue un parcours de recherche de plus de deux décennies ; centré autour de la transparence et la divulgation ; et présente des perspectives de recherche future. Il expose les contributions d’une sélection de vingt articles de recherche en se concentrant sur les moteurs de la transparence, ses conséquences économiques et les tendances émergentes en matière de divulgation et de gouvernance à l’ère des technologies de rupture et des objectifs de développement durable
Examining the Impacts of Grid Tariff on the Economic Viability of Photovoltaic Energy: The Case of Residential Power Generation in Brazil
No full textInternational audienceOn-grid photovoltaic systems (PVs) hold immense potential as source of renewable energy, particularly in nations with abundant solar irradiation and large territories. Brazil, in particular, has emerged as a noteworthy example, driving an annual PV capacity installation rate above 150% since 2013. However, the recent Normative Resolution 1.059/2023, stablished by the National Electricity Energy Agency, has introduced grid tariff for utilizing grid infrastructure in Brazil. In light of this, our study aims to assess the impacts of this policy on the economic feasibility of medium-sized residential PVs (rooftops). Our finds demonstrated that the financial indicators for investing in on-grid PVs within medium-sized family homes in Brazil were very attractive prior to 2023, with an average Internal Return Rate (IRR) of 22.7% and a payback of 5.0 years. However, as consequence of the new policy these indicators will deteriorate and reach an average IRR of 15.7% and an average payback of 7.2 years, progressively until 2030. Additionally, it will increase almost 50% the PV electricity levelized cost. We recommend further research directions for policymakers and researchers encompassing several strategies for encouraging again the PV energy in the country, such as promoting joint procurement initiatives, and implementing subsidies for reducing photovoltaic system prices
Adolescent Financial Literacy: Viewing Peers as Good Financial Role Models
No full textThis study aims to develop a peer financial modelling scale to ascertain any correlations between the role modelling of peers and the financial literacy of adolescents. The theoretical foundation for this aim lies in Social Learning Theory. The study also examines the reliability of the recently developed short and minimal versions of the Parent Financial Socialisation Scale. Using a survey administered through Qualtrics, data were collected from a sample of 382 fifteen to nineteen-year-olds. Confirmatory factor analysis was used to measure model fit of any proposed scale, with Cronbach's alpha calculated to test for internal consistency reliability. An ordinary least squares regression was then run to assess any correlation between the scale developed and financial literacy, incorporating control variables for gender and socioeconomic status. A Peer Financial Modelling Scale is developed and found to be negatively correlated with financial literacy levels. Adolescents with lower financial literacy are more likely to view their peers as good financial role models. All three versions of the Parent Financial Socialisation Scale were found to be positively correlated with financial literacy knowledge.</div
Et si l'amour devenait une discipline de gestion ?
No full textXerfi Canal a reçu Gabriel Lomellini, professeur assistant à ICN Business School et membre du CEREFIGE, pour parler de la place de l'amour dans la gestion des entreprises.Avec l'aimable autorisation de Xerfi Canal