Academic literature on the topic 'Pricing – France'
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Journal articles on the topic "Pricing – France"
Silberztein, Caroline. "France: New Transfer Pricing Rules." Intertax 24, Issue 6/7 (June 1, 1996): 246–48. http://dx.doi.org/10.54648/taxi1996046.
Full textLe Pen, Claude. "Drug Pricing and Reimbursement in France." PharmacoEconomics 10, Supplement 2 (1996): 26–36. http://dx.doi.org/10.2165/00019053-199600102-00006.
Full textZielke, Rainer. "Transfer Pricing of Mayor EC Member Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries Germany, France, United Kingdom, and Italy Compared." EC Tax Review 23, Issue 6 (December 1, 2014): 332–51. http://dx.doi.org/10.54648/ecta2014032.
Full textCarricano, Manu. "Pricing myopia: do leading companies capture the full value of their pricing strategies?" Management Decision 52, no. 1 (March 11, 2014): 159–78. http://dx.doi.org/10.1108/md-03-2013-0184.
Full textHellier, Emmanuelle. "Locally uniform water utility pricing. Social and economic issues in an emergent policy in France and Italy." Geopolitical, Social Security and Freedom Journal 1, no. 1 (November 1, 2018): 152–70. http://dx.doi.org/10.2478/gssfj-2018-0008.
Full textFriedeberg-Steward, Beatrix. "Pricing and Reimbursement of Pharmaceutical Products in France." Drug Information Journal 34, no. 4 (October 2000): 1201–5. http://dx.doi.org/10.1177/009286150003400427.
Full textKilani, Moez, Ngagne Diop, and Daniel De Wolf. "A Multimodal Transport Model to Evaluate Transport Policies in the North of France." Sustainability 14, no. 3 (January 28, 2022): 1535. http://dx.doi.org/10.3390/su14031535.
Full textPelc, Alain, and Jean-Philippe Castan. "New Developments in Pricing and Drug Reimbursement in France." PharmacoEconomics 6, Supplement 1 (1994): 28–35. http://dx.doi.org/10.2165/00019053-199400061-00009.
Full textGarcia, Serge, and Arnaud Reynaud. "Estimating the benefits of efficient water pricing in France." Resource and Energy Economics 26, no. 1 (March 2004): 1–25. http://dx.doi.org/10.1016/j.reseneeco.2003.05.001.
Full textRodrigues, J., D. Bartels, L. Gundtoft, M. P. Planel, J. P. Sales, and T. A. Behnk. "PNS116 COMPARATIVE PRICING POLICY ANALYSIS BETWEEN DENMARK AND FRANCE." Value in Health 22 (November 2019): S781. http://dx.doi.org/10.1016/j.jval.2019.09.2018.
Full textDissertations / Theses on the topic "Pricing – France"
Mselmi, Nada. "Financial distress prediction and equity pricing models : Theory and empirical evidence in France." Thesis, Orléans, 2017. http://www.theses.fr/2017ORLE0502.
Full textThis thesis focuses on financial distress and its impact on stock returns. The main goal of this dissertation is: (i) to predict the financial distress of French small and medium-sized firms using a number of techniques namely Logit model, Artificial Neural Networks, Support Vector Machine techniques, and Partial Least Squares, and (ii) to identify the systematic risk factors of financial distress that can explain stock returns, in addition to those of Fama and French (1993) such as the momentum, the relative distress, the liquidity, and the Value-at-Risk in the French stock market. This study has been concretized in two parts. The first part, composed of 2 chapters, wonders about the main indicators that can discriminate between distressed and non-distressed French small and medium-sized firms one and two years before default. It mobilizes different prediction techniques and leads to the empirical results that are the subject of the analysis. The second part, composed also of 2 chapters, investigates the explanatory power of Fama and French (1993) model augmented by a number of risk factors, as well as alternative models in the French context. The tests also focus on the systematic nature of the additional or alternative risk factors, explaining the stock returns. The obtained empirical results are analyzed and propose managerial implications to decision makers
Iselin, Frédéric. "Proposition de valeur et positionnement de prix : la place de la valeur client dans le pricing d'offres innovantes : le cas des start-up technologiques." Paris, CNAM, 2009. http://www.theses.fr/2009CNAM0650.
Full textCette thèse est centrée sur la question de recherche suivante : comment les start-up technologiques françaises intègrent-elles le concept de création de valeur pour leurs clients ? Après une exploration de la littérature académique, nous proposons une démarche empirique partant de notre expérience d’entrepreneur. Nous utilisons une approche quantitative par sources primaires (1 196 dirigeants de start-up, 280 réponses qualifiées). Cette approche repose sur un modèle de recherche, six hypothèses, des variables permettant de construire un questionnaire, et un système de codage. Nous proposons cinq apports de la recherche : un processus en onze étapes permettant aux managers de start-up technologique de positionner leur prix ; une typologie des propositions de valeur, qui distingue neuf situations ; la démonstration de la faiblesse de l’attractivité des propositions de valeur de 58 % des start-up technologiques françaises, (sachant que nous n’avons pas constaté de corrélation entre la maturité de notre échantillon et une amélioration de cette attractivité) ; la démonstration selon laquelle l’exploitation du potentiel de création de valeur conféré par l’innovation technologique n’est pas optimisée par 74 % des start-up françaises ; enfin, notre dernier constat repose sur des considérations macro-économiques, en procédant par syllogisme : la majorité des start-up technologiques ont une proposition de valeur non convaincante ; le lien entre création de valeur et performances a été fait par la littérature. Cela peut-il contribuer à expliquer, d’une part l’atonie de la croissance des PME françaises, et d’autre part, les faibles performances des capital–risqueurs français ?Après une exploration de la littérature académique, nous proposons une démarche empirique partant de notre expérience d’entrepreneur. Nous utilisons une approche quantitative par sources primaires (1 196 dirigeants de start-up, 280 réponses qualifiées). Cette approche repose sur un modèle de recherche, six hypothèses, des variables permettant de construire un questionnaire, et un système de codage. Nous proposons cinq apports de la recherche : un processus en onze étapes permettant aux managers de start-up technologique de positionner leur prix ; une typologie des propositions de valeur, qui distingue neuf situations ; la démonstration de la faiblesse de l’attractivité des propositions de valeur de 58 % des start-up technologiques françaises, (sachant que nous n’avons pas constaté de corrélation entre la maturité de notre échantillon et une amélioration de cette attractivité) ; la démonstration selon laquelle l’exploitation du potentiel de création de valeur conféré par l’innovation technologique n’est pas optimisée par 74 % des start-up françaises ; enfin, notre dernier constat repose sur des considérations macro-économiques, en procédant par syllogisme : la majorité des start-up technologiques ont une proposition de valeur non convaincante ; le lien entre création de valeur et performances a été fait par la littérature. Cela peut-il contribuer à expliquer, d’une part l’atonie de la croissance des PME françaises, et d’autre part, les faibles performances des capital–risqueurs français ?
Lemarié-Boutry, Marie. "Les dimensions patrimoniales du foncier viticole bordelais : une lecture par les prix fonciers." Thesis, Bordeaux, 2016. http://www.theses.fr/2016BORD0412/document.
Full textThrough a case-study of wine-farming in Bordeaux, this thesis aims to analyse how vineyardprices reflect heritage. We define heritage as a set of properties and institutions which arehistorically and territorially located. Locally, this defines organisations specific to the Bordeauxviticulture. We show that farmland can be an asset through which the viticulture heritage isbuilt. We assume that the value of this heritage is revealed by the preferences of agents onthe farmland market. From this assumption and through a hedonic analysis, we analyse theprice of vineyards sold between 2002 and 2010 in the Gironde department in France. Thiswork is based on an original multisource geographic information systeme data and uses spatialeconometric techniques. We show that vineyard prices on the market are the reflection of thelocal viticulture and of its past and future links to the territory
Martin, De Lagarde Cyril. "Promoting renewable energy : subsidies, diffusion, network pricing, and market impacts Drivers and diffusion of residential photovoltaics in France Network connection schemes for renewable energy: a spatial analysis." Thesis, Paris Sciences et Lettres (ComUE), 2018. http://www.theses.fr/2018PSLED076.
Full textThis thesis deals with several aspects of the economics of electric renewable energy sources (RES). These have been chosen by many countries, willing to reduce their carbon footprint, in order to fight climate change.As RES are usually not competitive against conventional power plants, they rely on national and local subsidies in order to be profitable. I analyse the efficiency of such support schemes in the case of solar photovoltaics for residential households in France. Communication phenomena also take a huge part in the diffusion process. My work shows in how far these are an additional driver of RES development.Then, I study the impact of regional network connection schemes for renewables in France, in the field of onshore wind energy. These schemes introduce a spatial differentiation of network connection charges. They enable to reallocate investments in regions in which the electricity network is less constrained, and I quantify this reallocation.Electricity networks also play a role in the development of RES through their tarification. The latter is fundamental in the case of self-consumption (or "prosumption"), that puts the budget balance of the network operator at risk. Thus, I derive second-best prices in the case of a two-part energy-capacity tariff.Finally, I analyse the impact of renewable generation on electricity wholesale prices in Germany. I show that RES induce a decrease in prices, which depends on the supply-demand equilibrium. This penalises peaking power plants that are necessary to the security of supply, as well as future renewables, which shall progressively become profitable without subsidies
Yon, Guillaume. "Théorie économique, réalité industrielle et intérêt général. La recherche de l’optimum à Électricité de France (1946-1965)." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLEM052/document.
Full textThe Act of 8 April 1946 nationalized electricity in France and created a new public monopoly, Électricité de France. A small group of people, mainly from the corps des Ponts-et-Chaussées, was assembled to provide the public utility with a pricing policy. Marcel Boiteux, Gabriel Dessus et Pierre Massé, to mention only a few names, thought they would apply to the power sector the best economic theory of their time, Maurice Allais’ théorie du rendement social. The theory claimed that marginal cost pricing would bring the power sector to a state of maximum efficiency, that it would help governing the sector according to the public interest, and solve rationally the issue of nationalization and its aims. But the story turned out to be quite different. Pricing electricity did not mean applying to the sector the laws of efficiency through transfers of necessities. Rather, in a tentative, partial, progressive, often contradictory manner, the work allowed to describe and thus discuss possible exploitation projects. I propose to term this process the formulation of the optimum. Identifying such a process, I suggest, might contribute to the debate on the status of economics, the kind of truth it produces, and what we can expect from it, especially when it is closely associated with political decision making
Hai, Xiaodong. "Marché et tarification des plateformes de vente d'applications mobiles comme marchés bifaces : analyse comparée France-Chine." Thesis, Paris, ENST, 2014. http://www.theses.fr/2014ENST0001/document.
Full textMobile app is becoming an important mobile internet access channel. Three groups of end users affiliated with two Two-sided platforms in the mobile app market have attracted considerable attention. App store platform (App-store) is an app distribution platform connected with developers and users. App ad platform (Ad-store) supplies advertising services for advertisers through developers’ apps. Developers, users and advertisers are end users. Mobile app market is a complicated two-sided market. There are widespread and interactive network externalities. The study focuses on the pricing strategies for the app store platform. App-store shares paid app sales and in-app purchase revenues with developers. Ad-store shares in-app advertising revenues with developers. The App-store platform implements asymmetric pricing to developer side and user side. Developer side is the subsidy side as well as the revenue side for App-store platform. Mobile device purchasing cost constitutes a particular App-store platform pricing determinant. Membership fees are negligible in the mobile app market. Usage fee is workable. It is a duopoly in the mobile app market. Apple and Google are the two giants with distinct business models. Both Apple’s mobile device sales model and Google’s in-app advertising model are extremely successful. App-store, Ad-store and mobile devices are the three key profit makers in this market. Vertical integration inside this ecosystem will generate considerable revenues. Chinese users have higher price elasticity of demand and they are particularly sensitive to the app prices when compared with the French
Nougarol, Renaud. "La tarification incitative des déchets ménagers comme processus d’économisation ? : sociologie des cadrages et des débordements d’une politique publique." Thesis, Toulouse 2, 2018. http://www.theses.fr/2018TOU20086.
Full textIn France, public authorities have been trying to generalize Unit-Based Pricing of household waste (UBP). It is a pricing system that consists in charging users for the waste management service depending on the amount of waste they produce. Nevertheless, UBP is not largely implemented because the actors responsible for its implementation fear being confronted to a certain number of economic issues, social issues and environmental issues.Keeping in mind the triple observation that the scientific literature on this subject was essentially written by economists, that economists generally favour the economic incentive, and that they have a central place in public action, the general hypothesis of this research is about the role of economists and their studies to set the agenda of UBP in France by a dynamics of "framing" of its "overflowing" (of its problems). This thesis defends the idea of an economization process characterized by successive "translations" – before and during the Grenelle de l'Environnement – of the work of a waste-assessment organisation marked by the presence of certain economists and certain economic studies favourable to UBP. These "translations" have been carried out by Communist representatives, and this thesis is in accordance with the various works which show that the economisation cannot be reduced to organic links with the liberal economic doctrine or with a form of "neoliberalism" which would constitute the explanatory variable of public policies change.In addition, this research focuses on the local implementation of UBP. By describing, step by step, how members of a local community set up their unit-based pricing project between 2013 and 2016, the work undertaken shows how they have "managed" various "overflows" related to its implementation
Aleksanyan, Lilia. "Les conditions de financement des entreprises : le cas des industries agro-alimentaires françaises." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010036.
Full textHafsa, Houda. "Modèles d'évaluation et d'allocations des actifs financiers dans le cadre de non normalité des rendements : essais sur le marché français." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1015.
Full textThis dissertation is part of an ongoing researches looking for an adequate model that apprehend the behavior of financial asset returns. Through this research, we propose to analyze the relevance of risk measures that take into account the non-normality in the asset pricing and portfolio allocation models on the French market. This dissertation is comprised of three articles. The first one proposes to revisit the asset pricing model taking into account the higher-order moments in a downside framework. The results indicate that the downside higher order co-moments are relevant in explaining the cross sectional variations of returns. The second paper examines the relation between expected returns and the VaR or CVaR. A cross sectional analysis provides evidence that VaR is superior measure of risk when compared to the CVaR. We find also that the normal estimation approach gives better results than the approach based on the expansion of Cornish-Fisher (1937). Both results contradict the theoretical predictions but we proved that they are inherent to the French market. In the third paper, we review the mean-CVaR model in a dynamic framework and we take into account the transaction costs. The results indicate that the asset allocation model that takes into account the non-normality can improve the performance of the portfolio comparing to the mean-variance model, in terms of the average return and the return-to CVaR ratio. Through these three studies, we think that it is possible to modify the risk management framework to apprehend in a better way the risk of loss associated to the non-normality problem
Benyahia, Nesrine. "Le droit de l'imagerie médicale et ses enjeux de santé publique : étude comparative France, Angleterre, Allemagne et Québec." Thesis, Sorbonne Paris Cité, 2017. http://www.theses.fr/2017USPCB173.
Full textMedical imaging is a care activity at the crossroads of all medical specialties. It has become a primary care activity at the heart of the diagnosis and treatment of many pathologies in oncology, neurology and cardiology, for instance. Its essential role in the care path of the patient is the result of the important development of the technologies, but also of the clinical indications. The framing of medical imaging in the French healthcare system remains nevertheless unclear and bordered by legal and economic constraints. This legal and economic uncertainty is an obstacle to the effective access to medical imaging technology for patients through, in particular, an exacerbated control of equipment installations and a disorganized acts pricing procedure. Furthermore, the lack of medico-economic evaluations delays the implementation of innovations and even creates risks to the safety and quality of the imaging tests performed
Book chapters on the topic "Pricing – France"
Pellefigue, Julien, and Jean-Edouard Duvauchelle. "France." In Intangibles in the World of Transfer Pricing, 459–74. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_29.
Full textMontginoul, Marielle, Sébastien Loubier, Bernard Barraqué, and Anne-Laurence Agenais. "Water Pricing in France: Toward More Incentives to Conserve Water." In Water Pricing Experiences and Innovations, 139–60. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-16465-6_8.
Full textClaude, Le Pen. "Pricing and reimbursement policies in France: current and future trends." In European Medicines Pricing and Reimbursement, 1–18. CRC Press, 2018. http://dx.doi.org/10.1201/9781315383064-1.
Full text"Disparagement in the European Union and France." In Excessive pricing doctrine in the pharmaceutical sector: the space for reform, 173–96. Edward Elgar Publishing, 2022. http://dx.doi.org/10.4337/9781802204414.00022.
Full text"vinced that we should not, because I am certain that the lead chambers, considering of the huge quantity of sulfur burned inside, won’t last more than 6 years instead of 15, as formerly forecasted. If that fact is confirmed, deprecia tion is not important enough and the profit of the soda factory is overvalued. Though the Board of Directors at the September 4, 1834 meeting was not asked for a decision as regards the length of time allowed for depreciation, it was asked to decide whether deprecia tion should be taken on machinery during the first year's service. In the same report, the chief accountant maintains the fictitious nature of the depreciation taken into account: . . . let me remind you of what I told you in my preceding report: there is only one means to have an exact idea of depreciation: it consists, when a building or a piece of machinery is out of use, in appraising its value, and when it is destroyed to take into the Profit and Loss Account the remaining value, less the selling price of materials. By that means we could know exactly the depreciation life of a building or a piece of machinery . . . The method of calculating depreciation was to be completely re viewed in the 1870’s as discussed in a subsequent section. Transfer pricing among factories. Transfer pricing also became an issue which was considered by the Company in developing its cost accounting system. The issue arose because the soda factory sold its products to the glass factory on the one hand, and to external customers on the other hand. It first seemed correct to use the same price until this price appeared excessive due to ap proximate methods of valuing the quality of goods sold: If that increase in the degrees (measure of quantity for soda) is of little importance for customers delivered to in Paris, it is quite different for the Saint-Gobain’s branch which pays for more degrees than it really gets. Conse quently, the soda factory makes a profit to the detriment of the glass factory and increases its cost prices. To conclude, the chief accountant makes some proposals among which: 3) Wouldn't it be convenient to choose a uniform way of costing as regards the transfer transactions between our branches? We could use either the cost price or the mar ket price." In Accounting in France (RLE Accounting), 264. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-32.
Full text"The author did not discover how the transfer pricing issue was ultimately resolved. THE 1872 BRANCH SET OF ACCOUNTS The slow maturing process that started with the setting up of a cost accounting system in the 1820's and 1830's led, in 1872, to the adoption of branch accounting in which each branch of the Company had its own set of accounts. This development placed the Company very close to a modem day cost accounting system used by French companies today. All the basic principles were present in 1872. The July 25, 1872 instruction does not attribute a number to each account and does not group accounts into "classes” as is now done in France. Therefore, the following classification is the researcher’s and consists of five categories: the balance sheet ac counts, expense accounts, activity center accounts, perpetual in ventory accounts, and manufacturing accounts. 1 — Balance sheet accounts a. “Central administration”: looks like a current account of the Paris Headquarters by the branch. b. "Industrial buildings, tools and machinery” c. "Debts” d. "Drafts on Paris"; to be paid by Paris e. "Drafts on the factory"; to be paid by the factory f. “Cash” 2 — Expenses accounts a. “Supply" b. "Wages" c. “Sundries” 3 — Activity center accounts a. T ransport." In Accounting in France (RLE Accounting), 265. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-33.
Full text"sub-committee on the general chart of accounts and financial statements, headed by Lemoine and Pujol; and the sub-committee on cost accounting, headed by Martin [Brunet, 1951, p. 166]. The committee had to focus on accounting in industrial and commercial businesses as the starting point of what would ulti mately become a national rationalization of accounting. More, specifically, the accounting system chosen had to be simple, com plete and flexible enough to be applied to large companies as well as to the more numerous small and medium-sized companies. Finally, the orientation chosen by the plan’s designers was towards the determination of financial results for investors and creditors (particularly banks), and the determination of product costs for pricing purposes. Although finding a plan suitable for national accounting was not the primary goal of the committee, several measures were nonetheless adopted which stressed the economic orientation of the accounting reform. The economic concerns of the designers were reflected in the following features of the plan: 1. Classification of companies’ assets according to their eco nomic function or location; 2. In the balance sheet, grouping of accounts into classes that reflected the accounts’ economic function: permanent capi tal, long-term assets, inventories, third-party accounts and financial accounts; 3. The classification of expenses by type, which provided the necessary elements for the study of the economic situation at the company, industry and national levels; 4. The production of information on company operations to complete the financial statements, such as endorsements and commitments, or to facilitate the analysis of certain elements of the balance sheet (depreciation, fixed assets, provisions). Contents o f the 1947 Plan The plan constituted a complete set of accounting procedures, including [Veyrenc, 1950?; Retail, 1951]: 1. A definition of financial and cost accounting; 2. A chart of accounts (see Appendix) and related terminol ogy; 3. A list of the accounts and how they interact; 4. General rules for the application of the plan; 5. Valuation rules for assets; 6. Rules for determining depreciation and provisions;." In Accounting in France (RLE Accounting), 345. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-46.
Full text"of the information given to the shareholders, precautions to take for upward appraisal of capital assets, choice of an investment, and dividend policy. In order to raise enough capital for its business, the Company had to inform a growing number of shareholders, which soon became inconsistent with the managers’ freedom to deal with ac counting information according to their own needs. The resoultion of this problem led to the distinction between standard ized financial accounting for external and management account ing for internal use. As it became more and more efficient and advanced, the accounting system led to its own splitting. CONCLUSION Compared to most of the firms, Saint-Gobain had to face very early (in the first half of the 19th century) the problems raised by the setting up of a management accounting system. However, it was not until 1820, 155 years after its creation, that it adopted double entry bookkeeping which included the calculation of costs. This evolution is mainly due to the spreading of the Industrial Revolution in France, which was responsible for the abolition of privileges and the growth of competition in the field of glass pro duction. During the period 1820-1880, the cost accounting system had been gradually improved, without any regular outside coercion, according to the needs of the management alone. This leads to two conclusions and two research questions. In 1880, the accounting system facilitated the reckoning of full costs with methods and procedures that are still in use (alloca tion of the overhead with the use of activity center accounts, up-to-date transfer pricing methods, analysis of the relationship be tween depreciation, dividends and investments, etc ). This full cost method is now over one hundred years old. The development and the mastering of that cost accounting system were absolutely necessary to start the next stage, that is to say the use of those costs to prepare estimates of costs and investments. That stage took place over four decades (1890 to 1930) and led to real budget control towards the end of the Second World War. It should be recognized that the accounting systems of a given period can be very different from one another, which is particu larly true in the 19th century, therefore research should look at the variables on which the accounting system of each firm depends. Among the internal ones, the size of the firm, the culture of its." In Accounting in France (RLE Accounting), 267. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-35.
Full text"ters or direct labor hours). This method allowed cost prices to be determined at each successive stage of the production process. The addition of the charges incurred at one level of production to the previous charges provided the cost of the product at that par ticular production level. However, since the method did not pro vide the original breakdown of the various cost components, com ponents had to be recomputed on a separate schedule. The homo geneous sections method was adopted in the plan for cost compu tations because it allowed precise calculations, and afforded great possibilities of application to various situations. Another characteristic related to product costing introduced in the French Plan was the use of mirror or contra-accounts which allowed product costs to be computed without altering expense accounts. In fact, charges were debited to the appropriate cost accounts by crediting contra-accounts, which preserved the infor mation registered in financial accounting’s expense accounts while ensuring the identity of the information carried from financial accounts to cost accounts. Second, the rational classification (discussed in the next sec tion) which had developed in France in the 1920s [CNOF, 1946, p. 46] and which, by the 1940s, had been widely adopted by the majority of French enterprises for their balance sheets [CNOF, 1946, p. 23] inspired the 1942 Plan's standard balance sheet. How ever, the rational classification was not retained for the 1942 Plan’s chart of accounts since it was inspired by the German chart. The 1942 Plan was mainly criticized for its lack of logic and its complexity, and for being overly oriented toward the determi nation of financial results for external purposes, and of product costs for internal and external pricing of products. Not enough attention was paid to the role of accounting in the daily manage ment of operations [Brunet, 1951, pp. 252-253]. The other major criticism addressed to the Plan concerned the duality of the operations account and the profit and loss ac count, stemming from the possibility of classifying expenses either by nature or by function depending on whether the cost classes (5, 6 and 7) were used or not. This situation deprived national ac countants of valuable information needed in the preparation of national accounts [Brunet, 1951, p. 2521. As will be seen in a later section, this criticism was taken into account in the drafting of the 1947 Plan. An official adaptation of the 1942 Plan was only produced for the aeronautic industry. However, Brunet [1951, p. 254] mentions that a number of major companies also adopted the general plan,." In Accounting in France (RLE Accounting), 341. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-42.
Full textConference papers on the topic "Pricing – France"
Covas, Ricardo, and Lorenzo Pascual. "Pricing daily electricity transfer capacities in the Spain – France Interconnection." In 2008 5th International Conference on the European Electricity Market (EEM 2008). IEEE, 2008. http://dx.doi.org/10.1109/eem.2008.4579121.
Full textKaramti, Chiraz. "Hedonic Study on Mobile Telephony Firms' Pricing-Quality Strategies in France." In 2007 6th Conference on Telecommunication Techno-Economics. IEEE, 2007. http://dx.doi.org/10.1109/ctte.2007.4389880.
Full textDibrova, Inna Valer'evna. "Prichiny neudachnykh rezul'tatov anglo-franko-sovetskikh peregovorov 1939 goda i ikh posledstviia." In International Scientific and Practical Conference. TSNS Interaktiv Plus, 2020. http://dx.doi.org/10.21661/r-552372.
Full textGeovani Schwingel Franck, Alison, Leonardo Sangoi Copetti, CLAILTON ATAÍDES DE FREITAS, and Reisoli Bender Filho. "PASS-THROUGH DAS EXPORTAÇÕES DE FRANGO NO BRASIL E NOS ESTADOS UNIDOS (2009-2019): UMA ABORDAGEM PRICING-TO-MARKET." In 59º Congresso da SOBER e 6º EBPC 2021. ,: Even3, 2021. http://dx.doi.org/10.29327/soberebpc2021.341178.
Full textReports on the topic "Pricing – France"
Friedman, Shmuel, Jon Wraith, and Dani Or. Geometrical Considerations and Interfacial Processes Affecting Electromagnetic Measurement of Soil Water Content by TDR and Remote Sensing Methods. United States Department of Agriculture, 2002. http://dx.doi.org/10.32747/2002.7580679.bard.
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