Analyse des enjeux fiscaux (2024)

Canadian Tax Journal/Revue fiscale canadienne

Nova Scotia’s co-op sector has a rich history going back to the 1860s but detailed knowledge of the role of the sector in the economy is limited. We estimated the economic impact of co-ops and credit unions, including GDP, income, employment, and taxes. We also examined the impact of co-ops across the Urban – Rural divide

12th Annual International Bata Conference, 2016

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, 2008

Vestnik Tambovskogo gosudarstvennogo tehnicheskogo universiteta, 2017

This paper constructs one history of public relations ethics in Canada. Looking specifically at the development of key texts in this process, the author attempts to contextualize understandings of ethical practice in Canadian public relations

Manufacturing & Service Operations Management

Problem definition: Whereas firms are increasingly relying on sourcing globally as a key constituent of their supply chain strategy, there is no empirical evidence on whether investors of these firms adequately reflect firms’ global sourcing strategy (GSS) in their stock-valuation process. In this paper, we empirically test whether stock market participants are efficient in doing so. Methodology/results: Using the empirical asset-pricing framework, we find that information concerning firms’ GSS strongly predicts their future stock returns. We compile a transaction-level imports database for U.S.-listed firms and construct measures for five widely studied GSS aspects in the operations management literature: the extent of global sourcing, supplier relationship strength, supplier concentration, sourcing lead time, and sourcing countries’ logistical efficiency. For each measure, we examine returns of a zero-cost investment strategy of buying from the highest and selling from the lowest ...

Proceed to Page 18During the last few years we have witnessed a communications revolution in the workplace. Gone are the traditional ways of communicating with employees. No longer is an internal memo just internal. No longer is an external release just external. Social Media is changing the way we communicate. In the new, relationship-based paradigm, employees ―ping sources both inside and outside of their organizations for information.This paper reviews the impact Social Media has on internal communications and the ramifications of this new communications tool.

CIET 2018 CONFERENCE PROCEEDINGS-SPLIT, 2018

Following time will bring huge changes in telecommunication or more preciously in moreprecisely in ICT (Information and Communication Technologies) world. The Fourth Industrial Revolution(Industry 4.0) is a term that on the best way describe following time. But it is important to understand andto see that ICT will be a base for Industry 4.0 period or better say, Vision 2020 in ICT will set the foundationfor the Industry 4.0. In this new world, telecommunication operators will be one of the key players forVision 2020 in ICT and for Industry 4.0. It can be said that this time will bring two new transformations –transformation of each industry sector according to products and services based on Industry 4.0 and mobiletelecom operators transformation to new generation of telecom operators so called Telco 2.0.hh This articlewill explain two new models/analysis, win-win-win papakonstantinidis model and Eight Key Field

24th Annual Conference of SAIMS - 2012, 2012

E-commerce has become an integral part of consumers’ lives, as well as a key topic in marketing research. This online environment has started to replace certain physical retail environments. The level of social interaction between consumers and sales staff within an e-commerce setting, however, is highly impersonal or non-existent in comparison to a physical store environment. Increasing the social presence in a website is an attempt to counteract the possible impact of this characteristic of websites. This study investigates the effect of social presence, through the form of a live text chat box, on a consumer’s initial trust in an e-commerce website. The results should assist e-commerce vendors in deciding if social presence is an appropriate tool for increasing a consumers’ trust in their e-commerce websites. A static group experimental research design looking at the impact of a live text chat box on consumers initial trust in the website was employed, with the responses then being analysed using PLS structural equation modelling. The results found that perceived social presence positively impact consumer’s initial trust in the website, although the live text chat box was not, by itself, an effective tool for increasing perceived social presence. It is recommended that should consider integrating various forms of social presence in order to increase customer trust in their websites. We suggest various forms of social presence that companies could use. Increasing the level of social presence in a website can lead a long term increase in sales and improve their business performance.

SSRN Electronic Journal, 2000

strengthening resilience by sustainable economy and business - towards the SDGs

The paper aims to reveal the highlights of scientific research dedicated to public policy opportunities for the transition to a circular economy. It reflects the findings of the literature review based on 119 scientific articles. Research accents tend to be systematized according to compliance with the universal goals of public policy: Stimulate a design for the circular economy, manage resources to preserve value, make the economics work, invest in innovation, infrastructure, and skills, and collaborate for system change. Our research may prove useful to economic policy makers working toward the transition to a circular economy. Along with identifying current scholarly highlights, the article suggests opportunities for future research and thus offers interesting conclusions for researchers interested in the intersection of circular economy and public policy. This paper will be useful for the further development and systematization of conceptual tools to accelerate the transition to...

strengthening resilience by sustainable economy and business - towards the SDGs

Achieving the goals of sustainable development is only possible by representing the interests of all the organization’s stakeholders. The purpose of the article is to show that for the competitive flourishing of the economy and the achievement of a just society, we must direct socio-economic trends to the concept of equal fulfilment of the interests of organizations and the economy, people and society, and nature and the natural environment. Using a qualitative methodological approach and limitation to a case study of a public organization, our research results showed that to implement such a concept of sustainability, we need sustainable organizations that are committed to sustainable development with a sustainable vision, mission, purpose, (fundamental) goals, strategic directions, and strategies.

SSRN Electronic Journal, 2013

strengthening resilience by sustainable economy and business - towards the SDGs

Sophisticated investment seems to no longer happen without considering a firm’s ESG scores, ranking, or sustainable initiatives, but is this narrative of companies having a positive impact on society consistent with delivering alpha, does it translate into better firm performance? Established markets around the world benefit from numerous studies into the ESG impact on firm performance - the aim of this paper is targeted at investigating the effect of ESG scoring on a firm’s performance in emerging capital markets in Eastern and Southern Europe. I conducted research from a sample of companies reporting on ESG from developing markets, with financial performance measured through ROA, ROE, Debt-to-Equity Ratio, and P/E, with panel data from 2018-2022, using STATA to run a multivariate regression to test for correlations. The results show that there is a positive statistical relationship between ESG and firm performance, but financially meaningful ESG integration in emerging markets req...

The Accounting Review, 2015

Agenda - A Journal of Policy Analysis and Reform, 2005

SSRN Electronic Journal

Social Responsibility Interest Group

Journal of Business Ethics, 2016

only availableLocal Source Catering, Market & Bakery is a Halifax-based business that is committed to food – where it comes from, how it is grown or raised, and how farmers are compensated for their work. Local Source partners with producers throughout the province to bring healthy, local food options to urban consumers. The philosophy underlying the business is to contribute to a vibrant economy, reduce the environmental impacts of transporting food, and to connect consumers to a culture of healthy, real food. The case study will employ interviews with key stakeholders, document analysis, and participant observation to collect data and develop a decision-making case intended for students in commerce classes such as Entrepreneurship Theory and Concepts, Strategic Management, Small Business Performance Improvement, and Family Business. The decision point that students may focus on will track the expansion and growth of Local Source by creating a systems level approach to map and coor...

book of proceedings 4 th Annual EuroMed Conference of the EuroMed Academy of Business Business Research Challenges in a Turbulent Era, 2011

The paper explores the Nash’ equilibrium point and the “Non Cooperative GamesTheory” for extension of bargaining solution analyses, applied in the localdevelopment field.Social trust and social cohesion conditions (sensitization process) within theCommunity develop the necessity of building social capital at a local level. Thatpresupposes that the local community builds up a “new local standard,” based on localpeople’s sensitized instant reflection behaviour. By its turn, sensitized behaviour mustbe considered in the frame of any “bargain”, between two, taking place inside theCommunity. “Instrumental rationality” has been proved to be the main obstacletoward the socio-sensitized behaviour in the bargain process. Hence, a scientificdialogue in the socio-philosophical level has been developed on how “instrumentalrationality” should co-exist with the “sensitized behaviour” at local levels leading to a“society of citizens.”Nash’ “bargaining solution” is based on binomial probabilities (p, 1-p) distribution,corresponding 1-1 with those utility functions “prices” (disagreement fear factor). In itsextension, which may be the paper’s contribution in this academic dialogue, the authorhypothesizes that the Intermediate Community (the “C” factor) produces a newbehavioural type that converges the interests of both sides at a local level. Byconverting abinomial distribution (p, 1-p) into a trinomial distribution, (p1, p2, 1-p1-p2)combined with 3 utility function “prices”, the dynamic behavioural sensitizationprocess may converge into the integrated local development limit–end.Thus, the resulted behaviour leads into the absolute cooperation, which steps on thesame rules of globalization. The paper, then, argues that this resulted behaviourreflects the end point of the local development process.

Today highly competitive business environment and more exigent customers call for using all available company's resources including a product brand image to provide customers' satisfaction. We argue, first, that customers are more loyal to a product brand that corresponds to their specific needs. Second, while buying chocolate, consumers want to satisfy not only physiological but also psychological needs. The findings demonstrate that consumers prefer to buy chocolate brands with characteristics that correspond to their particular needs. However, a positive evaluation of a product does not always translate into a brand loyalty. Consumers tend to buy multiple chocolate brands. It depends on a number of both internal and external factors of consumer behavior: especially psychological needs influence consumer choice of a particular brand.