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Étude exploratoire sur l’analyse du processus et des critères d’évaluation des Business Plan : Application au cas d’une banquefrançaise
No full textInternational audienc
Proposal for an International Taxonomy on the Various Forms of the "Right to Be Forgotten": A Study on the Convergence of Norms
No full textInternational audienceThe term “right to be forgotten” is used today to represent a multitude of rights, and this fact causes difficulties in interpretation, analysis, and comprehension of such rights. These rights have become of utmost importance due to the increased risks to the privacy of individuals on the Internet, where social media, blogs, fora, and other outlets have entered into common use as part of human expression. Search engines, as Internet intermediaries, have been enrolled to assist in the attempt to regulate the Internet, and the rights falling under the moniker of the “right to be forgotten,” without truly knowing the extent of the related rights. In part to alleviate such problems, and focusing on digital technology and media, this paper proposes a taxonomy to identify various rights from different countries, which today are often regrouped under the banner “right to be forgotten,” and to do so in an understandable and coherent way. As an integral part of this exercise, this study aims to measure the extent to which there is a convergence of legal rules internationally in order to regulate private life on the Internet and to elucidate the impact that the important Google Spain “right to be forgotten” ruling of the Court of Justice of the European Union has had on law in other jurisdictions on this matter.This paper will first introduce the definition and context of the “right to be forgotten.” Second, it will trace some of the sources of the rights discussed around the world to survey various forms of the “right to be forgotten” internationally and propose a taxonomy. This work will allow for a determination on whether there is a convergence of norms regarding the “right to be forgotten” and, more generally, with respect to privacy and personal data protection laws. Finally, this paper will provide certain criteria for the relevant rights and organize them into a proposed analytical grid to establish more precisely the proposed taxonomy of the “right to be forgotten” for the use of scholars, practitioners, policymakers, and students alike
Employees’ voice on professional social networks: a major influence on e-reputation.
No full textInternational audienc
Neuropharmacological Manipulation of Restrained and Free-flying Honey Bees, <em>Apis mellifera</em>
No full textInternational audienc
Technology Business Incubation : An overview of the state of knowledge
No full textInternational audienceThis paper introduces Technology Business Incubation (TBI) as a field of study and practice, exploring the concept, its evolution, and scholarship. Science parks, incubators and accelerators are TBI mechanisms considered to be important policy tools for supporting innovation and technology-oriented entrepreneurial growth. Their popularity is premised on the belief that these mechanisms provide critical value-added inputs essential for the creation and development of innovative Technology-Based Firms (TBFs). However, determining what type of TBI mechanisms and policies are most conducive to achieving the desired results is very much mission-driven and context-specific. A review of the past three decades of incubation literature, emerging practice, and future trends reveals that despite ongoing debate about their contribution and challenges, the future of TBIs is promising, and there are rich opportunities for research.<br /
Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)
No full textInternational audienceIn this paper, we implement a meta-analysis of the literature on the determinants of the adoption of Activity-Based Costing. Our corpus includes 43 papers published in scientific journals. The analysis of this corpus shows the following results. The number of ABC adoption determinants studied is very high, but the average number of estimations of the effect of each of them is low. A very heterogeneous set of statistical methods and proxies has been used. Results on the effect of each determinant on the adoption of ABC are not converging. Our results of the implementation of the vote-counting method to seven of the most commonly estimated determinants show that it is impossible to conclude on a generalized statistically significant relationship, except for top management/champion support. The study of eight moderators shows almost no effect on the relationship between determinants and ABC adoption.Cet article met en oeuvre une méta-analyse qualitative de la littérature sur les déterminants de l’adoption de l’Activity-Based Costing. Notre corpus est composé de 43 articles publiés dans des revues scientifiques. L’analyse de ce corpus fait apparaître les résultats suivants. Le nombre de déterminants étudiés est très élevé, mais l’effet de chaque déterminant fait l’objet de peu d’estimations. Les méthodes statistiques utilisées, de même que l’opérationnalisation des variables, sont très hétérogènes. Enfin, les résultats sur l’effet de chaque déterminant ne sont pas convergents. Nos résultats de l’application de la méthode des votes aux sept déterminants les plus étudiés montrent que l’on ne peut pas conclure à l’existence d’une relation généralisée et significative à l’exception du support de la direction/d’un champion. L’étude de huit modérateurs potentiels ne montre quasiment aucun effet sur la relation entre déterminant et adoption de l’ABC
Le discours sur les innovations en contrôle de gestion environnementale dans les documents de référence et les rapports de développement durable des entreprises du CAC40 : le cas de l'Analyse du Cycle de Vie
No full textInternational audienceDrawing on impression management theory, the aim of this research is to analyze the discourse of the CAC40 listed companies in terms of Life Cycle Analysis (LCA) in their “Documents de Référence” and sustainability reports over a 14-year period (2001-2014). Our results show that companies rely heavily on thematic manipulation. Also, the study of ordering effects reveals that information on LCA is primarily disclosed in the middle part of the reports. But these results are highly heterogeneous across types of report and companies. Finally, we show that visual emphasis effects, repetition effects and reinforcement effects are seldom used in our documents sample.Cette recherche analyse le discours des entreprises du CAC40 sur l’Analyse de Cycle de Vie (ACV) contenu dans leurs Documents de Référence et Rapports de Développement Durable (RDD) sur une période de 14 ans (2001-2014). Pour ce faire, nous utilisons la théorie de la gestion des impressions. Nos résultats montrent un recours très important à la manipulation thématique. Par ailleurs, l’étude des effets d’ordre révèle que les informations sur l’ACV sont divulguées majoritairement en milieu de rapport. Mais ce résultat cache des disparités importantes d’un type de rapport à l’autre et d’une entreprise à l’autre. Enfin, nous constatons que les effets visuels, les effets de répétition et les effets de renforcement sont relativement peu utilisés dans l’échantillon analysé
To be or not to be in the ad?” Quelle stratégie publicitaire pour promouvoir un produit co-créé avec les consommateurs ?
No full textInternational audienc
The Future of Transatlantic Data Flows: Privacy Shield or Bust?
No full textInternational audienceThis article starts by providing background for the recently announced EU-US Privacy Shield, beginning with the adoption of the European Union's 1995 Data Protection Directive that limited cross border transfers of personal data tou countries with "an adequate level of protection" of such data. The resulting "Safe Harbor" negotiated between the EU and the U.S. in order to allow continuing data flows between the two blocs is described, together with the Schrems decision invalidating it, with the consequences for transatlantic data flows being highlighted. The need for a "Safe Harbor 2.0," and details of the same, relabelled as the "Privacy Shield," are provided. Finally, the current legal uncertainty surrounding the Privacy Shield and potential alternatives to it are evoked
