5,114 research outputs found
Communication financière et IFRS
No full textTable ronde avec la participation de Christian Hoarau, professeur titulaire de la chaire de Comptabilité financière et audit du Cnam, membre du CNC et du CRC - Patrick de Cambourg, président de l’Organisation Mazars, membre du CNC - Bruno Oxibar, maître de conférences à l’Université de Paris-Dauphine - Peter Richards, directeur financier de Claire’s Accessoires FranceDepuis le 1er janvier 2005 l’application des normes comptables IAS-IFRS est obligatoire pour les sociétés cotées européennes. Quels enseignements pouvons-nous tirer de ce changement de référentiel pour les professions du chiffre et les entreprises françaises ? En ce qui concerne celles-ci quelles sont les incidences de l’application des IAS-IFRS sur leurs états financiers, leur système de reporting de gestion, leur communication financière ? Quelles ont été les principales difficultés conceptuelles et pratiques rencontrées par les préparateurs, les auditeurs et les utilisateurs de l’information comptable et financière ? Au-delà de ces interrogations, cette table ronde abordera également les enjeux liés au processus de convergence entre le référentiel comptable national et les IAS-IFRS.ou
Introducing “La fabrique du droit”. A Conversation with Bruno Latour
No full textBruno Latour talks with Paolo Landri about his book on the Conseil d'Etat (La Fabrique du droit). The conversation was held in 2006 at the time of the Italian translation of the book and illustrates the research project and the difficulties the author had in the field. At the same time, it clarifies the trajectories of Bruno Latour's work and theoretical framework of his program of study with respect to sociology, anthropology, and philosophy of law. The conversation helps to understand the open-ended character of Bruno Latour's research and reflection including STS as well as sociological, anthropological and philosophical themes
Determinants of Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors’ Websites
No full textThis paper focuses on the notion of corporate social responsibility (CSR) within the franchising sector. More specifically, a set of research hypotheses derived from Regulation Theory and Transaction Cost Analysis addresses the relationships first between the chain size and the extent of corporate social disclosure (CSD) on franchisors' websites, and then between the percentage of company-owned units within the chain and the extent of corporate social disclosure (CSD) on franchisors' websites. The empirical study encompasses a total of 136 French franchise chains. Findings reveal that 86.03% of these franchisors communicate about their CSR activities on their website. Moreover, a significant relationship exists between chain size (respectively, the percentage of company-owned units within the chain) and the extent of CSD provided on franchisors' websites.Franchising, Corporate social responsibility, Corporate social disclosure, Chain size, Percentage of company-owned units
Author Correction: Collection of the digital data from the neurological examination.
No full textIn this article, the corresponding author was inadvertently designated only to “Bruno Kusznir Vitturi” but it should have been “Bruno Kusznir Vitturi” and “Walter Maetzler”. The original article has been corrected
On Bruno Schulz’s Bookplates
No full textThe Polish version of the article was published in Roczniki Humanistyczne vol. 64, issue 1 (2016).
The article enters into a dialogue with the interpretation of Bruno Schulz’s bookplates made by Władysław Panas in his book Bruno od Mesjasza (Bruno of the Messiah) (Lublin 2001). An attempt to understand them in a different (less holistic) way leads the author of the article to the conclusion that in Schulz’s plates the first veiled variant of the mythical Book may be seen—of the fundamental motif of Bruno Schulz’s later literary work
Jordan "Bruno" Gegenhuber '16 Publishes First-Author Research
No full textJordan "Bruno" Gegenhuber '16 had first-author research, "Gene regulation by gonadal hormone receptors underlies brain sex differences," published in nature magazine on May 4, 2022.Jordan "Bruno" Gegenhuber '16 had first-author research, "Gene regulation by gonadal hormone receptors underlies brain sex differences," published in Nature magazine on May 4, 2022.
Sex hormones play a central role in shaping behavior throughout the animal kingdom, and this study maps where the receptor for estrogen binds to DNA in neurons that regulate rodent social interactions. The findings reveal that estrogen establishes lasting sex differences in gene expression and neuroanatomy during brain development, and identifies hundreds of genes that may mediate estrogen's effects on behavior and disease.
Gegenhuber earned a PhD from the Cold Springs Harbor Laboratory School of Biological Sciences in Long Island, N.Y.. in May 2022. His field of research is in neuroscience, and he has accepted a postdoctoral research position at Harvard Medical Center in Boston, Mass. He also holds the honor of being the Pacific Class of 2016 Valedictorian
Bruno Schulz i polityka
No full textBruno Schulz and politicsThe article discusses Bruno Schulz’s attitude toward politics. It is well known that the author of The Cinnamon Shops was a nonpolitical man. This was the reason for some fi erce attacks against his prose conducted by politically engaged literary critics in the interwar Poland. The author mentions these attacks but he also analyzes Schulz’s less known essays about Piłsudski, Aragon and Brecht, and the way Schulz pictured politics in his prose. It seems that a political dictionary of the author of The Street of Crocodiles comprised terms from different political ideologies; he alluded to Marx, anarchism and Brzozowski. At the end of his article the author discusses the question whether Schulz’s nonpolitical attitude could be compared to the so called conservative revolution in Germany after World War I
Bruno Schulz i polityka
No full textBruno Schulz and politicsThe article discusses Bruno Schulz’s attitude toward politics. It is well known that the author of The Cinnamon Shops was a nonpolitical man. This was the reason for some fi erce attacks against his prose conducted by politically engaged literary critics in the interwar Poland. The author mentions these attacks but he also analyzes Schulz’s less known essays about Piłsudski, Aragon and Brecht, and the way Schulz pictured politics in his prose. It seems that a political dictionary of the author of The Street of Crocodiles comprised terms from different political ideologies; he alluded to Marx, anarchism and Brzozowski. At the end of his article the author discusses the question whether Schulz’s nonpolitical attitude could be compared to the so called conservative revolution in Germany after World War I
Notes on Bruno Schweizer, December 1937
No full textA document discussing Bruno Schweizer, focusing on his involvement in the Housigau Homeland Association and its related magazine as well as his lack of engagement with the Nazi party. The comments indicate that he did not give the Nazi salute or make donations to the party or its affiliated organizations. Includes handwritten comments by Wolfram Sievers and Walther Wüst.https://digitalcommons.ursinus.edu/ahnenerbe_schweizer/1003/thumbnail.jp
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TRIAL OF GIORDANO BRUNO.
No full textIn 1600, Giordano Bruno, one of the leading intellectuals of the Renaissance, was burned at the stake on the charge of heresy by the Roman Inquisition. He is remembered primarily for his cosmological theories, particularly that the universe was infinite with the Earth not being at its centre. Today, he has become a symbol of the struggle for religious and philosophical tolerance. The Trial of Giordano Bruno, originally published in Italian in 2018, provides English audiences with a complete and updated reconstruction of the inquisitorial trial by analysing the accusations, witnesses, and legal proceedings in detail. The author also gives a detailed profile of Bruno as well as the body which arrested and accused him - the Inquisition. This book will appeal to all those interested in the life and death of Giordano Bruno, as well as those interested in Early Modern legal proceedings, the Roman Inquisition, and the history of religious and philosophical tolerance
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