This paper addresses the intergenerational transmission of consumption practices within the family. We explore such transmission across time. In particular, we study the transmission of practices between mother and adult daughter, concentrating solely on the reception of these practices on the part of the daughter. Results from qualitative methodology based on interviews with 44 women, and further supported by 42 personal narratives, reveal that a number of consumption practices are in fact transmitted by the mother and appropriated by the daughter. This transmission and appropriation together constitute what we call "trans-generational equity", equity which is subsequently integrated by the "owner" over her entire lifetime. From a theoretical viewpoint, this "trans-generational equity"...
...-discount store for basic shopping, then going on to the supermarket for fresh products and meat)...
... by the number of months between the plant going into operation and the signing of the power purcha...
... Française") was going to be broken up into seven. independent compan...
... et d'informations internationalesOn-going issues on the global financial crisisIntroduction ...
... 1991: "The principle of interruption of on-going litigation..applies even where the arbitration tak...
Under the going concern principle, an entity is considered as a going concern in the absence of information proving the contrary. Over the last thirty years, researchers have extensively examined the information relevant to default risk assessment. These empirical works have turned to be highly conclusive while first adopting accounting-based and more recently option-pricing based approaches. However, the 2005 transition from French GAAPs towards IFRS framework may have impacted the valuation methodologies documented previously. Using a sample made of SBF 120 industrial companies, this study examines the impact of the IFRS transition on the default risk assessment as gauged by the main accounting-based and option-based models.
In Europe, the living arrangements of persons aged 75 and over have been changing for several decades. Instead of cohabiting with their families, they tend now to live in their own homes, either alone or with a partner. But there are marked differences between the north and south of Europe and between the sexes, as shown by a new European study that compares the situation in nine countries of the European Union.
...Moving into an institution or going to live with a member of the family can then be a ...
Virtual hyperrealities, also referred to as virtual social worlds, have experienced increasing managerial interest in recent years. Although they have also received some attention in the academic literature, the extent to which corporate presences within such environments can influence attitude toward the brand and purchase intent in real life remains unclear. Based on a survey conducted among 580 Second Life residents, we show that exposure to flagship brand stores within virtual worlds positively influences attitude toward the associated brand and real life purchase intent. We furthermore show that a user's purchase experience (shopping frequency, purchase frequency, spending per purchase) and the gratification derived from the use of their purchases have a significant moderating effe...
..., the majority of respondents report going shopping once or several times a week (50%) and ma...
... to jeopardize the company's existence as a going concern. Expert appraisal regarding the company's ...
In the wake of Enron, transparency has been highlighted in the media like, it seems, never before. In this article, we try to understand what it means for the audit world. At first, queries on databases allow us to review the notion's diffusion and to point out its ambiguity. We then scrutinize a sample of 80 articles extracted from press reviews made for an audit firm, which leads us to distinguish a procedural transparency from a substantial one. An interpretation of these notions makes us argue audit's transparency ideology is about favouring and strengthening the control of firms by financial markets, and making it more exclusive. Transparency is thus understood as an ideology of control.
... Markets and investors will punish companies going forward that are not transparent » (36) ; une dis...
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