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    You Say Social Agenda, I Say My Job : Navigating Moral Ambiguities by Frontline Workers in a Social Enterprise

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    International audienceBuilding on the emerging literature on the ethics of social enterprises (SEs), this paper advances the underexplored role of frontline workers (FLWs) as embedded agents at the interface between communities and SEs. Specifically, we uncover the subjectivity of FLWs as they navigate moral ambiguities while performing their professional roles, dealing with rules and regulations within the organizational hierarchy and living as members of local communities. Based on an inductive case study of a microfinance organization in Cameroon, we find that FLWs engage in three rationalization strategies: cautious disengaging, safeguarding self-interest, and justifying relevance. Our findings offer a better understanding of the ethics of SEs by unpacking the subjectivity of FLWs. We highlight a bottom-up account of caring SEs, identify a boundary condition to subjectivity, and present a nuanced view of FLWs in embedded organizations. We also discuss the practical implications for SEs to improve their compassion and cater for the mental wellbeing of FLWs.<br /

    Sustaining and sharing : Optimal decisions in product-sharing platforms with green services

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    International audience"While some researchers consider the traditional product-sharing model in which the platform only focuses on its profits, this study considers a green-sharing mode, where the platform focuses on its profits and provides green services to consumers. We analyze the optimization problems on the pricing scheme under the traditional mode and on the pricing scheme and effort for offering green services under the green mode. We investigate how the green service implementation affects stakeholders and find that providers are always better off under the green mode. When consumers prefer the product-sharing model, the green mode can generate higher profits given that 1) the lower difference and larger cost coefficient or 2) the higher difference and smaller cost coefficient, and the traditional mode increases consumer surplus if the difference is sufficiently high. When consumers prefer the baseline model, whether the green mode brings higher profits depends on the relationship between the sensitivity degree of consumers and discount ratio, and consumers are better off under the traditional mode if the difference and discount ratio are higher. Furthermore, we establish a contract in which all stakeholders are better off under the green mode when consumers have green preferences."<br/

    Efficient portfolios and extreme risks : A Pareto–Dirichlet approach

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    International audience"This paper solves the mean variance skewness kurtosis (MVSK) portfolio optimization problem by introducing a general Pareto–Dirichlet method. We approximate the feasible portfolio set with a calibrated Dirichlet distribution, where a portfolio is MVSK efficient if its profile in terms of the first four moments is not dominated by any other portfolio. Compared to existing higher order portfolio optimization methods, the Pareto–Dirichlet approach cannot misclassify inefficient portfolios as efficient and produces the efficient set in a very quick way. Coupling the Pareto–Dirichlet approach with a new criterion that generalizes the Sharpe ratio, we are able to produce optimal portfolios in a quick way also. We illustrate our approach with Fama-French 30 Industry Portfolios, where we show that the optimal portfolios derived with our method are preferred to those derived with other optimization schemes by all tested classic performance measures."<br/

    Controversy and the Construction of Professionalism: A Case Study of Double-Entry Bookkeeping in Republican-Era Shanghai

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    Drawing on institutional theory and institutional logic literature,this paper investigates the process of how contro-versies in the diffusion of new technology shape the emergence of the professional logics in the case of double-entry bookkeeping in Republican-era China.The incompatibility of the newly introduced modern double-entry bookkeeping with traditional Chinese bookkeeping in terms of technique,practice and culture,resulted in controversies between Chinese and Western bookkeeping.While the reformists led by Xu Yongzuo advocated the improvement of Chinese bookkeeping based on pragmatic reasoning,the rev-olutionist led by Pan Xulun advocated the systemic adoption of Western-style bookkeeping based on technical reasoning.The diffu-sion and application of double-entry bookkeeping in China was facilitated by the promotion of two different technologies through shared value understandings,as well as controversies regarding symbols and formats,which marked the emergence of the logic of the accounting profession in China.This paper elucidates the antecedents and consequences of controversies in the diffusion of new technologies,and demonstrates the impact of controversies on institutional logic,history,and social change

    Leadership experience: 17 pratiques pour donner envie d'agir à vos équipes !

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    International audienceLe leadership, c’est activer le pouvoir d’agir des personnes pour qu’elles aient envie de l’utiliser au service de buts communs. Loin d’être un vœu pieux, favoriser l’engagement de vos collaborateurs pour qu’ils donnent le meilleur d’eux-mêmes est à votre portée. Grâce à 5 compétences fondamentales déclinées en 17 pratiques accessibles, Thierry Nadisic et Thomas Misslin vous accompagnent dans votre progression en suivant une méthode innovante, fondée scientifiquement et éprouvée sur le terrain. Inspiré par les modes d’emploi, les conseils pratiques et les témoignages de Leadership experience, vous saurez comment : (1) créer des relations de qualité pour favoriser la coopération ; (2) construire un environnement favorable à l’optimisme de l’action ; (3) développer l’autonomie et la responsabilité de tous ; (4) accompagner vos équipes dans la prise des meilleures décisions ; (5) améliorer la capacité à faire face ensemble aux défis et à l’adversité. Donnez envie d'agir à votre équipes

    Mitigating the bullwhip effect through supply chain ESG transparency: roles of digitalization and signal strength

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    International audiencePurpose: The call for supply chain transparency (SCT), especially the environmental, social and governance (ESG) aspect, is getting increasingly louder. Based on the signaling theory, our study investigates the operational benefit of supply chain transparency in terms of ESG (SCT-ESG). To further clarify the signaling process, the moderating roles of digitalization of the firm and signal strength are also examined.Design/methodology/approach: Longitudinal secondary data from multiple databases are matched and analyzed using ordinary least squares (OLS) regressions to validate the proposed hypotheses.Findings: Results suggest that with SCT-ESG, firms have a weakened disparity between production variance and demand variance, and the supply chain experiences a reduced bullwhip effect. Further, digitalization of the focal company and signal strength reinforce the negative effect of SCT-ESG on the bullwhip effect.Originality/value: The study integrates the SCT and ESG literature through SCT-ESG, extending benefits of ESG disclosure to the supply chain context. It extends the application of the signaling theory in OSCM by including contextual factors of digitalization and signal strength

    La vente de logements sociaux : quelles valorisations ? Une analyse multiscalaire en France et en région Auvergne-Rhône-Alpes (Rhône, Isère): Rapport final

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    Le projet a pour objectif général d’étudier la diversité de la valorisation attendue et produite par la vente des logements HLM (vente HLM). Nous parlons de valorisation au sens économique, au sens patrimonial (du point de vue des bailleurs et des ménages acquéreurs) et au sens territorial (pour les bailleurs et les collectivités). L'étude commence par une analyse chiffrée et cartographiée de la vente HLM, à différents niveaux territoriaux : de l’échelle du territoire français à celle de deux départements (le Rhône et l’Isère), en passant par l’échelle intermédiaire de la région Auvergne-Rhône-Alpes). Les effectifs, les taux de vente, mais aussi différents éléments de caractérisation des ventes HLM sont présentés et analysés. Ensuite, le rapport analyse avec des données également qualitatives comment se déroule la vente HLM dans le Rhône et en Isère, en milieu rural ou urbain, et comment les acteurs se sont saisis de cette question, y compris les habitants. Enfin les résultats montrent comment la vente HLM produit une marchandisation du logement social, transforme la vision et la gestion de leur patrimoine par les bailleurs, et comment ceux-ci et les collectivités mobilisent la vente HLM au service de rééquilibrages territoriaux à des échelles fines

    Neighborhood effects on integrative organizational practices in five global cities

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    International audienceOrganizational practices, such as interacting with and advocating for constituents or engaging in event hosting and collaboration, are critical to integration—creating connections across lines of difference. However, these practices are unevenly distributed across neighborhoods and shaped by neighborhood characteristics. Here, connecting organizational and neighborhood-level data, this study explores how neighborhood affluence (income) and heterogeneity (migrant population share) affect the integrative practices among civil society organizations. Using unique survey data from five global cities, we analyze the organizational practices of 863 civil society organizations in 536 neighborhoods. We find that social integration practices—connecting people to each other—are more prevalent in poorer neighborhoods. Conversely, systemic integration practices—connecting people and organizations to other organizations in the ecosystem—are more common in heterogeneous neighborhoods, especially when they are affluent. These findings shed light on the role of organizations in promoting social cohesion and economic development as well as disparities in integrative practices among neighborhoods.<br /

    An intelligent payment card fraud detection system

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    International audiencePayment cards offer a simple and convenient method for making purchases. Owing to the increase in the usage of payment cards, especially in online purchases, fraud cases are on the rise. The rise creates financial risk and uncertainty, as in the commercial sector, it incurs billions of losses each year. However, real transaction records that can facilitate the development of effective predictive models for fraud detection are difficult to obtain, mainly because of issues related to confidentially of customer information. In this paper, we apply a total of 13 statistical and machine learning models for payment card fraud detection using both publicly available and real transaction records. The results from both original features and aggregated features are analyzed and compared. A statistical hypothesis test is conducted to evaluate whether the aggregated features identified by a genetic algorithm can offer a better discriminative power, as compared with the original features, in fraud detection. The outcomes positively ascertain the effectiveness of using aggregated features for undertaking real-world payment card fraud detection problems.<br /

    “Dance Your Ph.D.” in VideoConfeDance : Developing a Blended-Method Dance Workshop for the Popularization of Science Through Choreography

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    International audienceThis teaching practice report concerns a doctoral workshop developed by the authors in order to prepare Ph.D. students to participate in “Dance Your Ph.D.” – an international contest of online videos, whereby doctoral students use dance to communicate their research. This workshop provides Ph.D. students with the theoretical and methodological basis, as well as choreographic tools, and the self-confidence necessary to take part in the contest. The first edition was organized fully online due to the COVID-19 lockdown. This initial constraint led to the development of a series of techniques that enabled holding a dance workshop remotely, using the Teams software. In this report, we describe how we adapted to organize the workshop online and how this led to pedagogical innovations that we continued to use in subsequent hybrid iterations of the workshop. Discussing the possibilities and challenges presented by our pedagogical approach, we position this text within related literature debates and identify directions for future research for both embodied and virtual pedagogies.Ce rapport de pratique pédagogique concerne un atelier doctoral que nous avons développé afin de préparer des doctorantes et doctorants à participer au concours « Dance Your Ph.D. », un concours international de vidéos en ligne créées par des doctorantes et des doctorantes qui utilisent la danse pour communiquer leurs recherches. L'atelier leur apporte les bases théoriques et méthodologiques, les outils chorégraphiques ainsi que la confiance en soi nécessaires pour participer au concours. La première édition a été organisée entièrement en ligne en raison du confinement lié à la pandémie de la COVID-19. Cela a conduit au développement d'une série de techniques qui ont permis de tenir un atelier de danse en distanciel, via le logiciel Teams. Dans ce rapport, nous décrivons la manière dont nous nous sommes adaptés pour organiser cet atelier en ligne et comment cela a conduit à des innovations pédagogiques que nous avons maintenues dans les itérations suivantes de l'atelier avec un format hybride. En discutant des potentialités et des défis de notre approche pédagogique, nous positionnons notre texte au regard de la littérature scientifique et identifions des pistes de recherche futures pour continuer à développer des pédagogies à la fois incorporées et virtuelles.<br /

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