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Author: Yannick Lemarchand Publisher: Taylor & Francis ISBN: 0429793049 Category : Business & Economics Languages : en Pages : 458
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: Yannick Lemarchand Publisher: Taylor & Francis ISBN: 0429793049 Category : Business & Economics Languages : en Pages : 458
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: POINTET Isabelle Publisher: Lavoisier ISBN: 2743065362 Category : Languages : en Pages : 250
Book Description
Maîtriser les coûts est essentiel pour assurer la rentabilité et la pérennité d'une entreprise. S'il est un domaine où la maîtrise des coûts n'est pas chose aisée, c'est bien celui de la restauration collective : le prix des produits est un élément décisif, les budgets dévolus à la nourriture sont strictement encadrés, et ce secteur en forte croissance est en proie à d'importantes pressions avec notamment la prise de conscience des problématiques de l'alimentation. L’enjeu est donc double : les entreprises de restauration collective doivent s'adapter aux spécificités de leurs clients, tout en respectant les nouvelles recommandations en termes de nutrition. La maîtrise des coûts suppose alors une gestion quotidienne rigoureuse et le recours à des outils mathématiques afin de prévoir, d'anticiper et de comparer, amenant ainsi les entreprises à édicter des règles très strictes en la matière. Cet ouvrage pratique et didactique a pour principal objectif d'aider les professionnels de la restauration collective à mettre en place des outils simples et efficaces de gestion des coûts. Sont étudiées et passées en revue de façon très précise et concise les différentes étapes à maîtriser impérativement telles que les notions de base, la négociation des contrats, l'élaboration des menus, la prise de commandes, l'approvisionnement, la production, la distribution et les services supports. Enfin, une analyse critique des méthodes abordées dans l'ouvrage est proposée. Maîtrise des coûts en restauration collective s’adresse non seulement à toutes les entreprises, quelle que soit leur taille, proposant un service de restauration collective, mais également à tous les professionnels concernés par cette thématique tels que les industries agroalimentaires et les collectivités locales.
Author: Shane Ralston Publisher: IAP ISBN: 1617354600 Category : Education Languages : en Pages : 319
Book Description
Confirming his moniker as “America’s philosopher of democracy,” John Dewey engaged in a series of public debates over the course of his lifetime, vividly demonstrating how his thought translates into action. These debates made Dewey a household name and a renowned public intellectual during the early to mid-twentieth century, a time when the United States fought two World Wars, struggled through an economic depression, experienced explosive economic growth and spawned a grassroots movement that characterized an entire era: Progressivism. Unfortunately, much recent Dewey scholarship neglects to situate Dewey’s ideas in the broader context of his activities and engagements as a public intellectual. This project charts a path through two of Dewey’s actual debates with his contemporaries, Leon Trotsky and Robert Hutchins, to two reconstructed debates with contemporary intellectuals, E.D. Hirsch and Robert Talisse, both of whom criticized Dewey’s ideas long after the American philosopher’s death and, finally, to two recent debates, one on home schooling and the other on U.S. foreign policy, in which Dewey’s ideas offer a unique and compelling vision of a way forward.
Author: Moulio Moungbakou Publisher: African Books Collective ISBN: 1942876912 Category : Social Science Languages : en Pages : 223
Book Description
This book addresses the epistemological, ethical and methodological challenges faced by African scholars in their research practices. The epistemological domain addresses three interrelated topics: how African university students ethnocentric choice of research topics hampers the production of knowledge; researchers adaptation of their research methods to improve validity; and the challenge of knowledge production on community museums plagued by gross inertia, irregularities, uncooperative gatekeepers and inadequate funding. The methodological domain foregrounds issues around scientific rigour, the criteria for what counts as quality research, and reporting standards. Contributors contend that the use of mixed methods provides the best scope for the effective study and evaluation of social issues. They also detail how better-funded projects tend to improve the respect of ethical standards especially as they pertain to the protection of subjects confidentiality. Self-financed researchers on the other hand tend to be less compliant, a challenge that afflict especially younger and inexperienced researchers. This volume thus contributes not only to a critical understanding of the challenges faced by social scientists in contemporary Africa, but also the prospects and mechanisms on how to improve knowledge production processes.
Author: J. R. Edwards Publisher: Routledge ISBN: 1134707029 Category : Business & Economics Languages : en Pages : 441
Book Description
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Author: Yannick Lemarchand
Author: Yannick Lemarchand
Author: Annie Delhome
Author: Yannick Lemarchand
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Author: POINTET Isabelle
Author: Shane Ralston
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Author: Moulio Moungbakou
Author: J. R. Edwards
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