Articles de revues : « Businessmen – Belgium »

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Michiels, Anneleen. « Formal compensation practices in family SMEs ». Journal of Small Business and Enterprise Development 24, n^o 1 (20 février 2017) : 88–104. http://dx.doi.org/10.1108/jsbed-12-2015-0173.

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Purpose By investigating the use of formal compensation practices in family small- and medium-sized enterprises (SMEs), the purpose of this paper is to provide important new insights in these issues for academics, as well as family business practitioners, prospective applicants and financiers of family businesses. Moreover, this study includes a contingency that allows to explore heterogeneity across family businesses in their use of formal compensation practices: the CEO type. Design/methodology/approach A survey of 124 small- and medium-sized Belgian family businesses to explore the use of formal compensation practices is analyzed by the author. Findings The results support the hypothesis that family firms with a family CEO adopt significantly less formal compensation practices than their counterparts that are led by a non-family CEO. Research limitations/implications Generalizing the findings of this study must be taken with care, as the findings are based on a cross-sectional sample of family SMEs in one country, Belgium. Future research can build on these findings with studies on larger samples in other countries. Practical implications This study may be interesting for family business practitioners and consultants, as it provides insight in the actual use of formal compensation practices that are recommended as a best practice in numerous practitioner handbooks. Also, the results of this study might be important for prospective applicants and financiers, since the compensation system is an important communication device to signal legitimacy to external stakeholders. Originality/value Compensation issues are among the main challenges SMEs, especially family firms, face. Despite the clear importance of this matter, academic interest has been rather limited. This paper therefore displays sound descriptive survey results and empirically investigates the determinants of the use of formal compensation practices in Belgian family SMEs by distinguishing between different types of family businesses.

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Keqi, Armanda, Bora Kokalari et Sabina Beqiri. « Youth Development in Albania ». European Journal of Social Sciences Education and Research 1, n^o 1 (1 mai 2014) : 43. http://dx.doi.org/10.26417/ejser.v1i1.p43-47.

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Young generations are those who make lives livelier and happier, who design the future and make the change, the ones with full hope and enthusiasm to go further and make the impossible possible. As every country of Europe, Asia or America, Albania as well is surrounded by a very fruitful young ladies and gentlemen's. This paper aims to analyse the changes of the youth development in Albania during the transition period. The young development in Albania has faced many problems, such as the difference between the levels of development of the youths that live in the other cities of Albania with the ones of the capital. Rural areas and small towns are closed where a portion of youth in minor are totally dependent from family, and they are exactly that with their weak hands are inclined to do the heavy work to keep their family one more day alive. Youth at the opening of the borders, generally tended to leave towards legal immigration either as tourist or in illegal opportunities addressing major countries like Britain, Greece, Italy, Belgium etc. Albania needs to make arrangements which will be financed by businessmen, private universities in cooperation with the state to offer young people opportunities to work together and to be closer to each other and to show their skills in conversation competitions. At the same time the state has other open universities in backward areas which will provide young entrepreneurs' with more opportunities for young people to graduate and to serve different areas. Meanwhile, there is needed a strategy to separate the fields in which there is a need to have more expert in the field which is required to work also which would come more to help the country's economy with the addition of experts. Albania is a country blessed where high mountains finish in seas, where groundwater resources are numerous, and with a conductive climate to produce almost all kinds of fruits and where vegetation is very diverse. If the youth will be directed towards learning of foreign languages and in recognition of their territories, traditions and customs, thus, we would make a big step because tourism market is precisely the kind of market where young people will find themselves more comfortable than ever, where the labour force will be insufficient paid and where the demand for products would be required as the number of tourists would be great and just the requirements would change in terms of application areas during the summer as it would be for beaches and seasonal fruits, while during the winter for skiing and mountain tourism.

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Paoli, Letizia, Jonas Visschers et Cedric Verstraete. « The impact of cybercrime on businesses : a novel conceptual framework and its application to Belgium ». Crime, Law and Social Change 70, n^o 4 (16 mai 2018) : 397–420. http://dx.doi.org/10.1007/s10611-018-9774-y.

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de Hert, Paul, Cihan Parlar et Johannes Thumfart. « Legal arguments used in courts regarding territoriality and cross-border production orders ». New Journal of European Criminal Law 9, n^o 3 (septembre 2018) : 326–52. http://dx.doi.org/10.1177/2032284418801562.

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This contribution reflects on recent cases involving cross-border data production orders such as Yahoo Belgium, Skype Belgium and Microsoft Ireland. Cross-border data production orders are found to generally involve conflicts regarding sovereignty and enforcement jurisdiction and to frequently include voluntary cooperation of companies for which the legal framework is lacking (Introduction). The Lotus principle, which recognizes a broad extraterritorial jurisdiction to prescribe and limits extraterritorial enforcement jurisdiction, is reconsidered concerning those issues (see the ‘International law pragmatism for jurisdiction to prescribe, but not for jurisdiction to enforce’ section) and the use of mutual legal assistances, which should be the rule, is discussed with four caveats (see the ‘Four caveats to territorial sovereignty and the need for MLAs: Unclarities and politics’ section). Twelve typical arguments are identified, which are employed in courtrooms when cross-border data production orders are discussed, for example, arguments regarding territorial sovereignty, the location of servers, the virtual presence of businesses via the Internet or the nationality of the data subject (see the ‘Arguments in courtrooms in favour or against informal-based cross-border investigations’ section). Subsequently, from fourth to seventh sections, those arguments are investigated regarding their context in the cases Yahoo! Belgium (2007–2015), Skype Belgium (2012–2017), Microsoft Ireland (2013–2018) and Google in re Search Warrant (2017). Finally, a first step to evaluate and test the strength of those arguments is undertaken (see the ‘Assessing the arguments: From logically weak, to unpractical to law enforcement utilitarianism (give us everything)’ section).

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Vandenhaute, Heidi, Xavier Gellynck et Hans De Steur. « COVID-19 Safety Measures in the Food Service Sector : Consumers’ Attitudes and Transparency Perceptions at Three Different Stages of the Pandemic ». Foods 11, n^o 6 (11 mars 2022) : 810. http://dx.doi.org/10.3390/foods11060810.

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The food service sector was among the hardest hit by the COVID-19 pandemic. This study aims to examine consumers’ attitudes towards and transparency perceptions of COVID-19-related safety measures and to identify determinants of consumers’ intentions and behaviour regarding visiting restaurants and bars once reopened. By also surveying food service businesses, this study allows for comparison between both target groups. A total of 1697 consumers and 780 businesses participated in this study, conducted in Belgium both during and in between waves of infections. The findings demonstrate that consumers evaluated safety measures as important when revisiting restaurants and bars, against business owners’ expectations. Both consumers’ revisit intentions and behaviours are influenced by the perceived importance of hygiene measures (negatively) and past visit frequency (positively). This study highlights the importance of good compliance with safety measures as a strategy to attract customers during the reopening period. Further, our findings emphasize the importance of transparent communication by food service businesses and the government.

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Shuba, Borys, et Artur Sotskyi. « WORLD EXPERIENCE IN FINANCING INNOVATIVE SMALL BUSINESSES ». Baltic Journal of Economic Studies 5, n^o 1 (22 mars 2019) : 239. http://dx.doi.org/10.30525/2256-0742/2019-5-1-239-244.

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The aim of the article is to study and generalize world experience in financing innovative small businesses to determine the areas of improvement of financing domestic small and medium innovative enterprises within the framework of state innovative policy. The subject of the study is the world experience in financing innovative small businesses. Methodology. The study is based on the comparative analysis of the systems of financing innovative small businesses in Ukraine and foreign countries. The analysis of specificities of financing innovative small businesses in Germany, the United States, the United Kingdom, China, Japan, Spain, Belgium, and in some other countries enables to determine the advantages and disadvantages of different systems of financing innovations in small businesses. Comparative legal study of certain provisions of Ukrainian legislation enables to determine the potentials and application limits of positive foreign experience in the specified sphere. The results of the study revealed that the world economy has accumulated significant experience in the formation and development of a financial support system for innovation, which includes various levers to intensify intellectual creativity. The maximum effect from their use would be ensured by the systematic consideration of all financial instruments, integration with elements of other subsystems of the national innovation system. Practical implications. The experience of developed economies and the analysis of the current state of financing innovation activity in Ukraine suggest that to create a developed layer of industrial and innovative small businesses, which will become the main consumer and producer of innovations, Ukraine should apply the entire complex of organizational, regulatory, financial, and other measures. While the whole complex of issues related to the development of innovation in Ukraine is of great importance, the problem of forming an active demand for innovation should be put into the first place. Relevance/originality. The analysis of the global experience of financing innovative small businesses is the basis for developing the most promising areas for the improvement of domestic legislation in this sphere.

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Docclo, Caroline. « Limits on the Use of Low-Tax Regimes by Multinational Businesses – Belgian Report ». Intertax 30, Issue 8/9 (1 août 2002) : 315–25. http://dx.doi.org/10.54648/5096211.

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Smith, Max. « Differences between family and non-family SMEs : A comparative study of Australia and Belgium ». Journal of Management & ; Organization 14, n^o 1 (mars 2008) : 40–58. http://dx.doi.org/10.1017/s1833367200003461.

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AbstractThis study attempts to further the development of family business theory by providing a more detailed understanding of the differences between family and non-family firms' profitability, growth, exporting and networking behaviour. Utilising data from 2190 Australian SMEs, the study compares the Australian experience of differences between family and non-family firms with those found among Belgium firms. The Australian results are consistent with the growth and some of the networking behaviour found among Belgium firms, but not with their profitability and exporting behaviour. The study's findings support the contentions that the differences between family and non-family firms may be less than many earlier studies have indicated and that industry differences and cross-national differences in corporate governance environments may lead to variances in these differences. It also demonstrates that the underlying theoretical rationale for a number of predicted differences between family and non-family firms appears flawed. These findings indicate that new empirical studies that control for context are urgently needed to ensure the scholarly literature on family businesses is not being built on false assumptions. They also indicate that studies designed to explain differences in the family/non-family business relationship between industries and nations may lead to advances in family business theory.

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Smith, Max. « Differences between family and non-family SMEs : A comparative study of Australia and Belgium ». Journal of Management & ; Organization 14, n^o 1 (mars 2008) : 40–58. http://dx.doi.org/10.5172/jmo.2008.14.1.40.

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AbstractThis study attempts to further the development of family business theory by providing a more detailed understanding of the differences between family and non-family firms' profitability, growth, exporting and networking behaviour. Utilising data from 2190 Australian SMEs, the study compares the Australian experience of differences between family and non-family firms with those found among Belgium firms. The Australian results are consistent with the growth and some of the networking behaviour found among Belgium firms, but not with their profitability and exporting behaviour. The study's findings support the contentions that the differences between family and non-family firms may be less than many earlier studies have indicated and that industry differences and cross-national differences in corporate governance environments may lead to variances in these differences. It also demonstrates that the underlying theoretical rationale for a number of predicted differences between family and non-family firms appears flawed. These findings indicate that new empirical studies that control for context are urgently needed to ensure the scholarly literature on family businesses is not being built on false assumptions. They also indicate that studies designed to explain differences in the family/non-family business relationship between industries and nations may lead to advances in family business theory.

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Habibullah, Muzafar Shah. « The Rationality Of Economic Forecasts : The Cases Of Rubber, Oil Palm, Forestry And Mining Sector ». Agro Ekonomi 10, n^o 1 (29 novembre 2016) : 67. http://dx.doi.org/10.22146/agroekonomi.16788.

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Forecasts of economic variables is very important for planning and policy making purposes. Forecasts is an important input in decision making processes because obtaining reliable forecasts of some relevant macroeconomic variables is necessary for efficient management of funds, time and resources.Business has always recognised the need for a view of the future and has used explicit forecasts in the design and execution of their economic andJor business policies. For example, a firm trying to decide upon its investment programme will have to take into account not only the current known set of circumstances but also the unknown economic and business conditions in the future. The firm has to form a view about the future, such as the likely sales, costs, prices, competitors' reactions, labour requirements, government regulations and so on. These views about the future values of economic variables are frequently referred to as 'expectations', that is, what the firm expects to happen in the future.In recent years the performances of many microeconomics and macroeconomics series have been erratic. For example, rate of inflation, price of crude oil, prices of primary commodities, rate of interest and other pertinent economic variables have been fluctuating widely and have caused concern among the public, politicians, economists and also the businessmen. According to Mayes (l 981), with such non-uniformity of economic variables observed in the last two decades, the role of expectations has become more relevant in the economic agents' decision making process. Mayes (1981) further states that under the present conditions it has become more important to consider what expectations actually are and how they are formed.The value of economic forecasts of certain macroeconomic variables can be derived from several methods. The three main methods for deriving economic forecasts are (i) time series, (ii) econometric models, and (iii) survey of intentions of concerned agents and organizations. Time seriesanalysis and econometric modeling are the two most widely used methods in economic forecasting, but Holden and Peel (1983) had noted their drawbacks. Recently, economists have turned their direction of interest in evaluating the rationality of economic forecasts from surveys of market participants. The empirical literature on the direct tests of the rational expectations hypothesis is vast and growing. Holden et al. (1985), Lovell (1986), Wallis (1989), Maddala (1991) and Pesaran (1991) had reviewed some of these studies. The aim was to determine whether survey data on economic forecasts are accurate in the Muth's (1961) sense, that is, whether participating economic agents used all available information at the time forecasts are made. in other words, the rational expectations hypothesis of the economic forecast was put to test. In general, the empirical studies do not support the rational expectations hypothesis.Most of the studies carried out to evaluate the rationality of business firms' forecasts of economic variables were conducted on developed nations. Madsen (1993) studies the formation of output expectations in manufacturing industry in Japan, Denmark, Finland, France, Germany, Netherlands, Norway, Sweden and the United Kingdom. He found that the rational expectations hypothesis was weakly rejected. Williams (1988) and Chazelas (1988) found investment forecasts biased predictors of the actual investment value for firms in the United Kingdom and France. Meganck et a!. (1988) have concluded that investment forecasts of the manufacturing firm in Belgium were unbiased predictors of the actual values. However. Daub (1982) failed to find any rationality of the Canadian capital investment intention survey data. On the other hand. a study by Leonard (1982) on employment forecasts by the United States services sectors found that the forecasts were biased and the rationality of these employment forecasts rejected.The purpose of this paper is to present some empirical evidence on the rationality of agricultural firm managers' expectations using survey data. This study is important because it adds to the current literature on the testing of rationality of survey data, in particular, it provides empirical evidence from the perspective of a developing country. As for the country under study, the finding of the study could establish whether the forecasts documented by such survey are accurate or not; and if not, ways to produce more accurate forecasts must be found. 'Rationality' in this paper means that managers in agricultural firms have unbiased expectations and efficiently utilised available information at the time the forecasts are made.

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Nato, Alessandro, et Valerio Bontempi. « The Protection of the EU's Financial Interests and Pandemic Emergency Tools : an Analysis of the Control Mechanism between the EU and the Member States ». Review of European Administrative Law 15, n^o 3 (11 novembre 2022) : 7–28. http://dx.doi.org/10.7590/187479822x16669633687975.

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The paper examines three case studies: RescEU, SURE, and EU support for SMEs. These case studies represent three relevant EU actions that responded to the first phase of the Covid-19 emergency in the sectors of health, work, and economic support for businesses. The main research questions are: What kind of actions have been financed in these sectors with EU funds? What kind of administrative checks were carried out for these EU emergency funds? The paper looks at these issues from a multilevel perspective: starting from the EU framework it reaches national levels, especially Italy, Poland, Belgium, and Germany. In the conclusions, the paper seeks to understand how promptly the EU emergency actions were taken and whether the planned controls prevented fraud.

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Faems, Dries, Luc Sels, Sophie De Winne et Johan Maes. « The effect of individual HR domains on financial performance : evidence from Belgian small businesses ». International Journal of Human Resource Management 16, n^o 5 (mai 2005) : 676–700. http://dx.doi.org/10.1080/09585190500082790.

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Jacobs, Sofie, Bart Cambré, Marieke Huysentruyt et Annick Schramme. « Multiple pathways to success in small creative businesses : The case of Belgian furniture designers ». Journal of Business Research 69, n^o 11 (novembre 2016) : 5461–66. http://dx.doi.org/10.1016/j.jbusres.2016.04.156.

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Wils, Lode. « De Katholieke Vlaamse Landsbond. Deel 2 ». WT. Tijdschrift over de geschiedenis van de Vlaamse beweging 70, n^o 2 (4 juillet 2011) : 140–71. http://dx.doi.org/10.21825/wt.v70i2.12318.

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Onlangs werd het verslagboek 1919-1925 ontdekt van de Katholieke Vlaamse Landsbond. Dat was de bundeling van arrondissementele verbonden waarmee flaminganten onder de leiding van volksvertegenwoordiger Frans Van Cauwelaert in heel het Vlaamse land de katholieke partij in handen wilden nemen, om de Nederlandse eentaligheid van Vlaanderen aan de overheden op te leggen. Het zou duren tot 1936 vooraleer de partij in België officieel georganiseerd werd op federale basis, maar daardoor zou de KVL dan zijn betekenis verliezen. Intussen was een belangrijk deel van de aanhang, vooral uit de intellectuele burgerij, overgestapt naar de nationalisten, hoewel de KVL zijn houding had geradicaliseerd om dat te voorkomen. De beroepsorganisaties van christelijke arbeiders, boeren en middenstanders waren de belangrijkste ondersteuners, waarmee de KVL intussen haar oorspronkelijk programma had kunnen doorvoeren.________The Catholic Flemish National UnionRecently the book including the minutes of the Catholic Flemish National Union (KVL) for 1919-1925 was discovered. The Catholic Flemish Nation Union was the gathering of the district-based unions that the supporters of the Flemish Movement under the leadership of Member of Parliament Frans Van Cauwelaert wanted to take over in order to impose Dutch on the authorities as the single language in Flanders. The party was not officially organised on a federal basis in Belgium until 1936, and for this reason the KVL would then lose its significance. Meanwhile a large number of its supporters, in particular those from the intellectual middle classes had transferred its allegiance to the nationalists, in spite of the fact that the KVL had radicalised its stance in order to prevent this. The professional associations of Christian workers, farmers and small businesses constituted the main supporters, with whom the KVL could have carried out its original programme.

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Cook, Clare, et Piet Bakker. « Viable, Sustainable or Resilient ? » Nordicom Review 40, s2 (16 octobre 2019) : 31–49. http://dx.doi.org/10.2478/nor-2019-0032.

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Abstract Hyperlocal media are increasingly prominent in local media ecologies. However, economic pressures are their biggest challenge and are therefore our main thematic. The study is based on empirical data from 35 hyperlocals in Sweden, the UK, France, the Netherlands and Belgium. We present a conceptual framework of viable, sustainable and resilient models and find that hyperlocals are diversifying their revenues. Drawing on business ecosystems as a theoretical approach, we find these hyperlocals are surviving by forging symbiotic relationships with media, businesses, advertisers and communities in their environment. With its focus on imbalanced and evolving relations, the approach offers a broad framework to explain how hyperlocal business models are developing through a dynamic system of proximal interdependencies. The results contribute to new knowledge by explaining the revenue diversification of hyperlocals in the digital ecosystemic space.

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van den Broeck, Herman, Eva Cools et Tine Maenhout. « A Case Study of Arteconomy – Building a bridge between art and enterprise : Belgian businesses stimulate creativity and innovation through art ». Journal of Management & ; Organization 14, n^o 5 (novembre 2008) : 573–87. http://dx.doi.org/10.1017/s1833367200003059.

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AbstractIn a world where there has long since been more at play than functionality and cost price, we need creative innovation more than ever before. Organizations are trying to find ways to embed more creativity, more innovative potential, and more entrepreneurship into the everyday running of their businesses. They are constantly in search of effective ways to make their organization's culture better equipped for change. The Belgian non-profit organization Arteconomy has developed a method for doing this, by bringing business people and artists together in a series of particularly unique projects. In this paper, you can read about the philosophy that give rise to Arteconomy and the pioneering work that preceded it. The paper describes two specific projects that provide a concrete illustration of the arteconomy approach in two Belgian textile firms: ‘The Dragon of Deerlijk’ at Promo Fashion and ‘The Walk’ at Concordia Textiles. This paper is particularly relevant to illustrate change as an organizational process and to demonstrate how organizations can stimulate employees' creative skills.

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van den Broeck, Herman, Eva Cools et Tine Maenhout. « A Case Study of Arteconomy – Building a bridge between art and enterprise : Belgian businesses stimulate creativity and innovation through art ». Journal of Management & ; Organization 14, n^o 5 (novembre 2008) : 573–87. http://dx.doi.org/10.5172/jmo.837.14.5.573.

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AbstractIn a world where there has long since been more at play than functionality and cost price, we need creative innovation more than ever before. Organizations are trying to find ways to embed more creativity, more innovative potential, and more entrepreneurship into the everyday running of their businesses. They are constantly in search of effective ways to make their organization's culture better equipped for change. The Belgian non-profit organization Arteconomy has developed a method for doing this, by bringing business people and artists together in a series of particularly unique projects. In this paper, you can read about the philosophy that give rise to Arteconomy and the pioneering work that preceded it. The paper describes two specific projects that provide a concrete illustration of the arteconomy approach in two Belgian textile firms: ‘The Dragon of Deerlijk’ at Promo Fashion and ‘The Walk’ at Concordia Textiles. This paper is particularly relevant to illustrate change as an organizational process and to demonstrate how organizations can stimulate employees' creative skills.

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Citra Ananda, Geby, Zuhri Ramadhan, Bambang Suwarno et Bhakti Alamsyah. « Socialization Of The International Certified Internship Program In Support Of The Merdeka Belajar - Kampus Merdeka Policy At The Faculty Of Teacher Training And Education, Santo Thomas Catholic University, Medan ». International Journal Of Community Service 2, n^o 3 (18 août 2022) : 344–47. http://dx.doi.org/10.51601/ijcs.v2i3.112.

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The internship program is an activity for students to apply knowledge, attitudes, general and specific skills in the workplace. The duration of this internship is a minimum of 6 months and can be extended according to the provisions or agreement between the original institution and the Internship Workplace. Students must be guided by internal supervisors from lecturers and external supervisors from the Internship Workplace. The purpose of this paper is to find and take an inventory of several businesses as partners in the implementation of student internships at the Faculty of Teacher Training and Education, Santo Thomas Catholic University, Medan. Literature research on ideas was reviewed, various literatures were collected and analyzed descriptively. This study shows that there are several businesses that can be used as student internship partners. Such as multi-language internships in Altissia - Belgium, IT Internships at Smartinternz - Singapore, Hospitality Internships in Hotels in Asia Pacific, Middle East and Australia countries, and Internships on Cruise Ships. This program is to encourage students to be able to master various competencies and this program is expected to enable students to improve the competence of graduates, both soft skills and hard skills, to be ready with the needs of the times and prepare graduates who are superior, moral and ethical.

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Eichfelder, Sebastian, et Frank Hechtner. « Tax Compliance Costs ». Public Finance Review 46, n^o 5 (27 février 2017) : 764–92. http://dx.doi.org/10.1177/1091142117691603.

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As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias. By contrast, our results indicate that framing effects regarding the temporal dimension of cost measurement (temporal framing effects) might alter cost estimates by about 39 percent downward (65 percent upward) on average and by up to 53 percent downward (respectively, 112 percent upward) for small businesses. We also test a number of cost drivers with a focus on e-government features. We do not find any evidence that the use of Belgian e-government applications in 2002 and 2004 significantly reduced compliance costs.

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Houben, M. A. M., N. Caekebeke, A. Van den Hoogen, M. Ringenier, T. J. Tobias, F. J. Jonquiere, N. Sleeckx et al. « The ADKAR® change management model for farmer profiling with regard to antimicrobial stewardship in livestock production ». Vlaams Diergeneeskundig Tijdschrift 89, n^o 6 (30 décembre 2020) : 309–14. http://dx.doi.org/10.21825/vdt.v89i6.17413.

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Antimicrobial stewardship in veterinary practice and animal production is important from a One Health perspective. The ADKAR® change management model is a well-known strategy to implement behavioral change in people and small businesses. The objective of this study was to adapt the existing ADKAR® change management model to enable herd veterinarians to profile farmers with regard to antimicrobial stewardship. Therefore, an antimicrobial stewardship related scoring scale was defined. Subsequently, ADKAR® profiles of 26 poultry and 28 pig farmers from Belgium and the Netherlands were determined. For 57% of the farmers, perception and/or motivation were expected to limit successful change. For 70% of the farmers, knowledge and for 52% of the farmers, a lack of ability were the limiting factor. The ADKAR® model proved useful for identifying the key elements that prevent successful behavioral change in farmers to reduce the use of antibiotics in farm animals.

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Houben, M. A. M., N. Caekebeke, A. Van den Hoogen, M. Ringenier, T. J. Tobias, F. J. Jonquiere, N. Sleeckx et al. « The ADKAR® change management model for farmer profiling with regard to antimicrobial stewardship in livestock production ». Vlaams Diergeneeskundig Tijdschrift 89, n^o 6 (30 décembre 2020) : 309–14. http://dx.doi.org/10.21825/vdt.v89i6.17413.

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Antimicrobial stewardship in veterinary practice and animal production is important from a One Health perspective. The ADKAR® change management model is a well-known strategy to implement behavioral change in people and small businesses. The objective of this study was to adapt the existing ADKAR® change management model to enable herd veterinarians to profile farmers with regard to antimicrobial stewardship. Therefore, an antimicrobial stewardship related scoring scale was defined. Subsequently, ADKAR® profiles of 26 poultry and 28 pig farmers from Belgium and the Netherlands were determined. For 57% of the farmers, perception and/or motivation were expected to limit successful change. For 70% of the farmers, knowledge and for 52% of the farmers, a lack of ability were the limiting factor. The ADKAR® model proved useful for identifying the key elements that prevent successful behavioral change in farmers to reduce the use of antibiotics in farm animals.

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Constantinidis, Christina. « How Do Women Entrepreneurs Use the Virtual Network Facebook ? » International Journal of Entrepreneurship and Innovation 12, n^o 4 (novembre 2011) : 257–69. http://dx.doi.org/10.5367/ijei.2011.0050.

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This paper examines the views and attitudes of a sample of 228 female entrepreneurs in Belgium towards the virtual social network Facebook. It uses statistical analysis to evaluate the impact of their gendered sector of activity and of their self-perceptions on: how Facebook is perceived as responding to gender-related difficulties; how Facebook is used in terms of objectives and activities; how Facebook supports women's networks; and the outcomes of Facebook for women-owned businesses. The results highlight significant differences according to women's sectors of activity and self-perceptions with regard to how Facebook is perceived and used. They support the idea of an active posture of women entrepreneurs, allowing for action to be taken to deconstruct and counterbalance existing gender dynamics. The paper highlights certain implications for public and private initiatives and underlines the potential of this and other virtual social networking sites for women's entrepreneurship.

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Simonofski, Anthony, Benoît Vanderose, Antoine Clarinval et Monique Snoeck. « The Impact of User Participation Methods on E-Government Projects : The Case of La Louvière, Belgium ». Media and Communication 6, n^o 4 (21 décembre 2018) : 175–86. http://dx.doi.org/10.17645/mac.v6i4.1657.

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In recent years, information and communication technologies (ICT) have allowed governments to improve their internal functioning and to improve the delivery of information and services to their users. This application of ICT in governments has been conceptualized as “e-government”. However, more recently, smart cities emerged as a locally-embedded paradigm that proposes the design of innovative solutions across all domains of our everyday life (mobility, environment, economy, education, quality of life, and governance) with ICT as an enabler. In their recent evolutions, these two concepts have advocated for increased involvement of their stakeholders (citizens, businesses, public servants, etc.) through user-participation methods to support the design of their projects. This article intends to examine how these methods impact an e-government project and, more particularly, to find out which challenges and benefits practitioners experience. In order to reach that goal, we studied the case of the city of La Louvière (Belgium) through a one year plus study following action research’s best practices. This article contributes at several levels. First, it describes the challenges and benefits experienced with participation methods in a concrete project. Second, it proposes an e-government implementation process enhanced with these methods. Third, this article discusses the similarities and differences between e-government and smart cities through the lens of participation methods.

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SPITHOVEN, ANDRÉ, et PETER TEIRLINCK. « EXTERNAL R&D : EXPLORING THE FUNCTIONS AND QUALIFICATIONS OF R&D PERSONNEL ». International Journal of Innovation Management 14, n^o 06 (décembre 2010) : 967–87. http://dx.doi.org/10.1142/s1363919610002969.

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Knowledge has become an important production factor. Tacit knowledge is embodied in the minds of people, and is part and parcel of their skills. Since businesses concentrate on strategic tasks, many others are outsourced. This also applies to R&D. External knowledge sources help firms to leverage their internal R&D efforts. Internal and external knowledge have to be knitted together on the work floor giving rise to innovative products and processes. Since tacit knowledge is embodied in personnel, it is interesting to look at the role of the functions and the qualifications of R&D personnel in relation to activities developed in the framework of technical collaboration agreements. Using the OECD business R&D survey for Belgium, insights are offered in the way that external knowledge impacts on the organisation of the internal division of labour. It is demonstrated that absorptive capacity, embodied in people, is a key element in using external knowledge.

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Bammens, Yannick, Guy Notelaers et Anita Van Gils. « Implications of Family Business Employment for Employees’ Innovative Work Involvement ». Family Business Review 28, n^o 2 (5 février 2014) : 123–44. http://dx.doi.org/10.1177/0894486513520615.

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This study builds on the idea that family businesses perform particularly well in the domain of exploitative innovations and explores a possible source of this strength, namely their employees’ spontaneous involvement in informal innovation activity. Specifically, we develop a mediation model on the interrelationship between family business employment and employees’ innovative work involvement. Analyses are based on a sample of 893 Belgian employees using structural equation modeling. Results suggest that family business employment is positively associated with employees’ innovative work involvement, and that part of this relationship can be attributed to their heightened perceptions of organizational support and work motivation.

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Mahssouni, Rabie, Mohamed Noureddine Touijer et Mohamed Makhroute. « Employee Compensation, Training and Financial Performance during the COVID-19 Pandemic ». Journal of Risk and Financial Management 15, n^o 12 (28 novembre 2022) : 559. http://dx.doi.org/10.3390/jrfm15120559.

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The purpose of this paper is multi-faceted: first, to analyze the impact of employee compensation and training on firms’ financial performance and the moderating effect of the COVID-19 pandemic on the relationship between employee compensation and financial performance, as well as the relationship between training and financial performance; and second, to analyze the decision-making process pertaining to these two aspects of human resources both prior to and during the COVID-19 pandemic. This study utilizes a sample of 103 Belgian pharmaceutical firms whose financial statements were published in the Bureau Van Djik database between 2012 and 2021. The estimation approach employed was panel data analysis, and the Generalized Method of Moments was used to evaluate the robustness of the system. Whether or not a crisis exists greatly alters the parameters that influence a pharmaceutical company’s business performance. Specifically, the results reveal that the COVID-19 pandemic had a substantial and negative impact on financial performance. Human resource factors, which include employee compensation and training, more accurately explain the company’s performance. The key contribution of such an approach is to illustrate that human resource-related factors have an impact on performance indicators during various types of crises, thereby assisting HR managers in making the best decision during times of crisis. It provides basic guidelines for policymakers to adhere to in order to have a better knowledge of how human capital characteristics might be utilized to improve the performance of their businesses during times of crisis. In addition, this research demonstrates that the firm’s unique characteristics may affect the success of Belgian businesses.

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Dekker, Julie C., Nadine Lybaert, Tensie Steijvers, Benoît Depaire et Roger Mercken. « Family Firm Types Based on the Professionalization Construct ». Family Business Review 26, n^o 1 (9 mai 2012) : 81–99. http://dx.doi.org/10.1177/0894486512445614.

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This article responds to the calls from the research field to find effective ways to distinguish between different categories of family firms. The authors contribute to this literature by extending and refining previous family firm typologies. To attain this objective, the authors introduce the professionalization construct as basis for distinguishing family firms. As this construct is often approached in an oversimplified, one-dimensional manner, they first conduct an exploratory factor analysis to reveal its multidimensional nature. Based on these results, drawn from a representative sample of 532 Belgian family businesses, a cluster analysis facilitates a distinction between different “types” of family firms based on a multidimensional conceptualization of firm professionalization.

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Mandel, Maud S. « One Nation Indivisible : Contemporary Western European Immigration Policies and the Politics of Multiculturalism ». Diaspora : A Journal of Transnational Studies 4, n^o 1 (mars 1995) : 89–103. http://dx.doi.org/10.3138/diaspora.4.1.89.

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Since World War II, policies with regard to immigrant populations have changed dramatically and repeatedly throughout Western Europe. From 1945 to 1955, Western European nations absorbed an enormous number of refugees uprooted during the war. Until the 1970s, governments did not limit migration, nor did they formulate comprehensive social policies toward these new immigrants. Indeed, from the mid-1950s until 1973, most Western European governments, interested in facilitating economic growth, allowed businesses and large corporations to seek cheap immigrant labor abroad. As Georges Tapinos points out, “For the short term, the conditions of the labor market [and] the rhythm of economic growth . . . determined the flux of migrations” (422). France, Britain, Germany, Belgium, and the Netherlands welcomed the generally young, single male migrants as a cheap labor force, treating them as guest workers. As a result, few governments instituted social policies to ease the workers’ transition to their new environments. Policies began to change in the 1960s when political leaders, intent on gaining control over the haphazard approach to immigration that had dominated the previous 20 years, slowly began to formulate educational measures and social policies aimed at integrating newcomers.

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Potârniche, Marilena E., Andreea Daniela Giucă, Gabriela Dalila Stoica et Cristina Maria Sterie. « The circular economy in Romania and in the EU Member States ». Proceedings of the International Conference on Business Excellence 16, n^o 1 (1 août 2022) : 409–19. http://dx.doi.org/10.2478/picbe-2022-0040.

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Abstract The transition to a circular economy could bring many benefits, such as: Reducing the pressure on the environment, improving the security of supply of raw materials, increasing the competitiveness of businesses, stimulating innovation, boosting economic growth and not least creating new jobs. The aim of the work is to highlight the situation of Romania compared to the Member States of the European Union as regards indicators specific to the circular economy. To achieve this aim, the following indicators have been analyzed: Trade in recyclable raw materials, circular use rate of material, municipal recycling rate, and private investment in circular economy sectors, both at Romanian level and across all EU Member States, in the period 2010-2020. The countries with the largest amounts of recycled raw materials are Germany and the Netherlands with more than 1,5 million tons in 2020 and the country-wide extra-EU trade in recyclable raw materials was 25,2 thousand. The Netherlands, Belgium and France are the leading figures for the use rate of recyclable metals. However, the highest recycling rate was registered by Germany with 67%, with Romania among the last countries.

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Abidi, Hella, Sander de Leeuw et Wout Dullaert. « Performance management practices in humanitarian organisations ». Journal of Humanitarian Logistics and Supply Chain Management 10, n^o 2 (15 avril 2020) : 125–68. http://dx.doi.org/10.1108/jhlscm-05-2019-0036.

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PurposeWe examine how design and implementation practices for supply chain performance management that have proven successful in commercial organisations apply to humanitarian organisations (HOs) to guide the process of designing and implementing performance management in humanitarian organisations.Design/methodology/approachWe identify from the literature ten successful practices regarding the design and implementation of supply chain performance management in commercial businesses. We apply these, using action research over a four-year period, at Médecins sans Frontières (MSF) Belgium and draw conclusions from this.FindingsWe find that tools and techniques, such as workshops and technical sheets, are essential in designing and implementing supply chain performance measurement projects at HOs. Furthermore, making a link to an IT project is crucial when implementing performance measurement systems at HOs. Overall, our case study shows that performance management practices used in business can be applied and are relevant for humanitarian supply chains.Originality/valuePrevious research has argued that there are few empirical studies in the domain of performance management at humanitarian organisations. To the best of our knowledge, this paper is the first to provide a longitudinal understanding of the design and implementation of supply chain performance measurement at HOs.

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Puławska, Karolina. « Financial Stability of European Insurance Companies during the COVID-19 Pandemic ». Journal of Risk and Financial Management 14, n^o 6 (12 juin 2021) : 266. http://dx.doi.org/10.3390/jrfm14060266.

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The European Insurance and Occupational Pensions Authority suggests that as the coronavirus disease 2019 (COVID-19) pandemic has caused significant disruption to the economy, businesses, and people’s lives, national supervisory authorities should mitigate the pandemic’s impact on the European insurance sector. The functioning of insurance companies is in danger as they must balance a drastic increase in the number of claims with their capital and solvency stability. In this study, we evaluate the effects of the COVID-19 pandemic on insurance companies using European insurance companies’ financial statement data from 2010 to 2020. The results unambiguously demonstrate that the pandemic has negatively affected the functioning of the insurance sector. In particular, the return on assets decreased in German and Italian insurance companies during the pandemic. Furthermore, the solvency ratio decreased in the Belgian, French, and German insurance sectors. Conversely, the Polish insurance sector was unaffected. Moreover, we did not find any effects on the Z-score ratio in our sample. Lastly, the value of receivables owed to Belgian insurance companies increased. Based on this evidence, we argue that European legislators should discuss how to manage the probable financial problems of insurance companies during the COVID-19 pandemic.

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Kulikov, Volodymyr A. « French Industrial Enterprises in the Russian Empire : Big Business in a Transnational Perspective ». Economic History 16, n^o 4 (30 décembre 2020) : 375–87. http://dx.doi.org/10.15507/2409-630x.051.016.202004.375-387.

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Introduction. The article explores the presence of French enterprises in the late Russian Empire in order to better understand the role and weight of French firms in global big business on the eve of World War I. The author argues that the presence of large industrial enterprises operated by French businesses should be taken into consideration when discussing the organizational capabilities of modern French enterprises. This may change the perception of France as a “follower in Western Europe” in the historiography of big industrial businesses. Materials and Methods. Large French enterprises operated in the late Russian Empire are identified based on primary sources (lists of enterprises and joint-stock companies), the RUSCORP database of Russian corporations compiled by Thomas Owen, and with the help of secondary sources. Results. The paper demonstrates that several companies operated in the Russian Empire, and owned or controlled by French businesses meet the criteria of “big business” by international standards. However, because they operated beyond the borders of France, scholars did not include these firms in the lists of French big business. In addition, many companies in the Russian Empire were established on French capital and run by French managers but registered as Russian firms. It seems that French businesses were more successful in establishing and running large industrial enterprises abroad than in the territory of their own country. This might explain why French companies are relatively poorly represented in the global ranks of the largest companies before World War I. Discussion and Conclusions. It was not only French businesses that created large industrial enterprises in Russia. There were also several British, German, Belgian, and American big businesses, so these should all be taken into account when discussing the presence of big foreign businesses in Russia. To have precise evaluations, we need to develop further the global list of the largest enterprises, which would include multinationals and free-standing companies as well. The argument of researchers who placed France to the cohort of the “followers in Western Europe” was that France, in principle, was retarded with creating large industrial enterprises. The transnational approach revealed that while in France, there were few big industrial businesses, French entrepreneurs developed them successfully outside the country. The Russian case demonstrates that French business was able to establish and operate large industrial enterprises. The presence of many large French manufacturing and mining enterprises abroad is the evidence against the thesis that French industrialists were unable to benefit from the scale and scope effect.

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LANS, THOMAS, WIM HULSINK, HERMAN BAERT et MARTIN MULDER. « ENTREPRENEURSHIP EDUCATION AND TRAINING IN A SMALL BUSINESS CONTEXT : INSIGHTS FROM THE COMPETENCE-BASED APPROACH ». Journal of Enterprising Culture 16, n^o 04 (décembre 2008) : 363–83. http://dx.doi.org/10.1142/s0218495808000193.

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The concept of competence, as it is brought into play in current research, is a potentially powerful construct for entrepreneurship education and training research and practice. Although the concept has been the subject of strong debate in educational research in general, critical analysis of how it has been used, applied and experienced in entrepreneurship education practice is scarce. This article contributes specifically to the discussion of entrepreneurial competence by theoretically unfolding and discussing the concept. Subsequently, the implications of applying a competence-based approach in entrepreneurship education are illustrated and discussed based on analysis of two cases that were aimed at identifying, diagnosing and eventually developing entrepreneurial competence in small businesses in the Netherlands and Flanders (Belgium). The cases show that the added value of focussing on competence in entrepreneurship education and training lies in making the (potential) small business owner aware of the importance of certain entrepreneurial competencies and in providing direction for competence development. In this process it is fundamental that competence is treated as an item for discussion and interpretation, rather than as a fixed template of boxes to be ticked. Furthermore the cases highlight that a competence-based approach does not completely determine the type of educational and instructional strategies to be used. Its consequential power in that respect is limited.

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Michiels, Anneleen, Lorraine Uhlaner et Julie Dekker. « The effect of family business professionalization on dividend payout ». Journal of Small Business and Enterprise Development 24, n^o 4 (20 novembre 2017) : 971–90. http://dx.doi.org/10.1108/jsbed-01-2017-0023.

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Purpose The topic of dividend policies of private family-controlled firms has aroused the interest of corporate finance and governance scholars and practitioners alike. However, a lot of questions concerning the dividends in privately held family firms remain unanswered. The purpose of this paper is to examine whether a private family firm’s dividend payout is influenced by its degree of professionalization. Design/methodology/approach The hypotheses are tested on a sample of 492 small to medium-sized Belgian family-controlled businesses with Tobit regression models. Findings The results show that professionalized family-controlled firms pay higher dividends to their shareholders than do less-professionalized firms. In particular, the use of financial control systems, non-family involvement in governance systems, and the use of human resource control systems have a positive significant impact on the average level of dividend payout. Practical implications This study may be of interest to family business consultants and (potential) investors, as the results contradict the assumption that family businesses (especially those privately held) will always have a no or low dividend policy. Originality/value Investigating dividend payout in the context of other components than family ownership (in this case, professionalization) can broaden our understanding of dividend payout.

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Alrobaish, Waeel Salih, Peter Vlerick, Noëmie Steuperaert et Liesbeth Jacxsens. « An Exploratory Study on the Relation between Companies’ Food Integrity Climate and Employees’ Food Integrity Behavior in Food Businesses ». Foods 11, n^o 17 (1 septembre 2022) : 2657. http://dx.doi.org/10.3390/foods11172657.

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Given the need to prevent food fraud within the international food supply chain and the current lack of research on food integrity, in this paper, the relation between the organizational food integrity climate and employees’ food integrity behavior is examined to understand the role of the individual or psychological dimension in food integrity. The construct of food integrity behavior was introduced and defined, and the conceptual model of the food integrity climate in relation to food integrity behavior was elaborated along with study variables and hypotheses. In the proposed model, the potential moderating role of employees’ psychological well-being (i.e., burnout and job stress) was analyzed, and two mediating variables were also proposed (i.e., knowledge and motivation) which both could explain how the prevailing food integrity climate might influence employees’ food integrity behavior. Data was collected through convenience sampling in four Belgian food companies with a total of 118 participating employees through a self-assessment questionnaire. Based on the statistical analysis, it was concluded that a well-developed organizational food integrity climate promotes positive employees’ food integrity behavior. Specifically, results of this semi-quantitative study demonstrated that the companies’ food integrity climate is positively related to the employees’ food integrity behavior both directly and indirectly, and that food integrity knowledge is a partial mediator in the relation between food integrity climate and food integrity behavior, while food integrity motivation is a full mediator. Study limitations and implications are also discussed.

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Fazalath, Hussain R. « Economic Performance Of SHGs In Dharwad And Belgaum Districts Of North Karnataka In India - A Perspective Of Microfinance ». International Review of Business and Economics 4, n^o 2 (2020) : 28–34. http://dx.doi.org/10.56902/irbe.2020.4.2.10.

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Microfinance has become one of the powerful tool to strengthen the economy by empowering third tier group and helps to uplift the group belongs to chronic and below poverty line, specifically Microfinance through the SHGs turns the accountable group of women’s towards monetary productivity as well as reasoned contributing in economic development by addition of their part in Per capita Income and Gross Domestic Product of Indian scale. After 1990s, Self Help Groups empower the women through different dimensions in varied sectors such as agriculture, farming, fisheries, horticulture, dairying, handicraft, tailoring, fashion and designing, small businesses and other entrepreneurial innovative activities can be recognized in financial inclusion of microfinance and SHGs. The bank linkage programmes positively enhanced the rural population in India. The training and development made tremendous contribution in appraisal of rural economy. The SHGs and microfinance via bank linkage programmes interconnected the rural and urban economy in the country. The present work is focus on monetary analysis and economic performance of Self Help Group members in Dharwad District and Belgaum Districts, the study has been conducted by taking the sample size of 316 in each districts. It is a quantitative research based on the data collected from the samples and to accelerate the financial benefits availed by the beneficiaries in the different time period with distinguish purpose and for economic activities. After 1990s to till 2020s there is a major changes has been taken place in this regard to promote economy and promotion of standard of living in the below poverty benchmark of the nation.

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Surlemont, Bernard, Diego Chantrain, Frédéric Nlemvo et Colin Johnson. « Revenue models in haute cuisine : an exploratory analysis ». International Journal of Contemporary Hospitality Management 17, n^o 4 (1 juin 2005) : 286–301. http://dx.doi.org/10.1108/09596110510597561.

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PurposeThe aim of this paper to shed light on the strategies adopted by chefs and to identify the most successful in terms of Michelin rating and profitability.Design/methodology/approachIn‐depth exploratory interviews with 20 great chefs located in France, Belgium, the UK and Switzerland having gained two or three Michelin stars over the last ten years.FindingsChefs use three different strategies for revenue‐generation: core business, full diversification and partial diversification. The reasoning behind the choice of strategy varies between two‐ and three‐star restaurants. The first strategy seems to lead to higher Michelin star ratings, and strategy, the second seems superior in terms of profitability. The third strategy yields inferior results, but is less risky.Research limitations/implicationsThe observations are constrained to “recently successful” restaurants, and hence may not be applicable to longer‐standing restaurants.Practical implicationsConcentrating on the core business leads to higher star rating, but lower profitability. Full diversification increases profitability but can jeopardize Michelin rating. The middle‐of‐the‐road approach seems inferior in any case.Originality/valueTo this day, little research has been conducted on the way in which great chefs having two or three stars in the famed Michelin Red Guide run their businesses. In particular, very little is known about their revenue‐generating strategies: what options are available and which revenue models are the “best”. This paper is exploratory in nature and aims to inform further research about luxury restaurants.

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Gill, Brian. « Charles De Kempeneer (c.1852–1884), preparator : one of Auckland Museum’s earliest employees ». Records of the Auckland Museum 53 (20 décembre 2018) : 77–84. http://dx.doi.org/10.32912/ram.2018.53.5.

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Henry Ward, the American businessman and trader in natural history specimens, visited Auckland Museum in 1881 and subsequently helped the museum to recruit a preparator. Correspondence between Ward and the museum’s curator, Thomas Cheeseman, shows that the first preparator sent by Ward was the Belgian, Charles De Kempeneer, who had worked previously for about seven years at both the “Royal Museum”, Brussels, and at Ward’s establishment in Rochester, New York State. De Kempeneer started at Auckland Museum in July 1882 for a trial period of about three months until October 1882, the museum having insufficient funds to pay him for longer. He then got work with the Macleay collection in Sydney (Australia) but negotiated with Cheeseman a permanent position at Auckland Museum, whose finances had been improved by the Costley Bequest of 1884. De Kempeneer returned to Auckland to commence work but died on arrival, a tragic loss of a talented young man. By virtue of his short-term engagement, De Kempeneer ranks as one of Auckland Museum earliest employees and the museum’s archival record of the Cheeseman correspondence has enabled a memory of him to be recovered.

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Baillien, Elfi, Inge Neyens et Hans De Witte. « Organizational correlates of workplace bullying in small- and medium-sized enterprises ». International Small Business Journal : Researching Entrepreneurship 29, n^o 6 (13 novembre 2011) : 610–25. http://dx.doi.org/10.1177/0266242610375774.

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Over recent decades, a broad range of studies have investigated organizational antecedents of workplace bullying, predominantly in large organizations. Exploring this topic within small- and medium-sized enterprises (SMEs) is however important: SMEs differ from large organizations in cultural, structural and strategic ways. Accordingly, the current study aims to investigate organizational correlates of bullying in SMEs based on the Three Way Model as a theoretical framework. Data were gathered from 358 employees in 39 Flemish (Belgian) SMEs with maximum 100 employees. The organizational characteristics explained 29 per cent of the variance of bullying. Regression analyses revealed statistically significant associations between bullying, on the one hand, and organizational change, a people-oriented culture, an (known) anti-bullying policy, working in a family business, on the other hand. In sum, our results suggest that SMEs experiencing organizational change need to be extra vigilant against workplace bullying. Based on our results, bullying also seems more prevalent in SMEs without a people-oriented culture and in family businesses. Finally, the results suggest that the presence of an anti-bullying policy buffers bullying in SMEs.

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Corsalini, Matteo. « Religious Freedom, Inc : Business, Religion and the Law in the Secular Economy ». Oxford Journal of Law and Religion 9, n^o 1 (1 février 2020) : 28–55. http://dx.doi.org/10.1093/ojlr/rwaa008.

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Abstract This article focuses on the rise of corporate religious freedom in EU law. In general, this legal category might be associated with not only a positive dimension (corporate freedom of religion) but also with a negative one (corporate freedom from religion). The present article centres around the latter, underscoring how the CJEU has taken for granted the necessity of neutrality within the private business world in reaching a decision in the case of Achbita v G4S Secure Solutions. And, in addition, to highlight how churches (but also the Belgian branch of a provider of secure global logistic services) can discriminate on religious grounds under Directive 2000/78EC. This article explains how the judicial extension of conscience exemptions from non-discrimination laws for religious institutions to a secular for-profit corporation has signalled a new ‘religious institutionalism’ in tension with employment and human rights law. Accordingly, if that is how secular commercial businesses have become ‘religious’ under the EU Single Market, this article calls for a new approach to employer/employees conflicts through a ‘freedom of the church’ analysis.

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Biely, Katharina, Susanne von Münchhausen et Steven van Passel. « Vertical integration as a strategy to increase value absorption by primary producers : The Belgian sugar beet and the German rapeseed case ». AIMS Agriculture and Food 7, n^o 3 (2022) : 659–82. http://dx.doi.org/10.3934/agrfood.2022041.

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<abstract> <p>Vertical integration is a means of increasing market power. For some agricultural products, it is easier for farmers to exert control over their product beyond the farm gate, but for others it is more difficult. Cases in the latter category have two main characteristics. First, the farmer cannot sell the respective product to final consumers without processing. Second, processing is capital-intensive. Consequently, farmers have limited sales channels, and vertical integration of the supply chain is complex and challenging. It implies cooperation among farmers to process the raw material at a profitable scale and to finance the installation of processing facilities. Thus, for these product categories, farmers are prone to market power issues, since they depend on private businesses that have the financial means to install processing facilities and the logistical capacities to organize the collection of large amounts of raw material. This paper aims to identify and analyze the role of supply chain integration for farmers who are already cooperating horizontally. Two case studies serve as the basis for the analysis: sugar beet in Flanders, Belgium, and oilseed rape in Hessen, Germany. The analysis is based on a qualitative research approach combining interviews, focus groups, and workshops with farmers and processors. While for sugar beet, the effects of market power are emerging only now with the termination of the quota system, farmers growing oilseed rape have been experiencing these problems since the 1990s. Our analysis concludes that most strategies to maintain or improve farm income have been exhausted. Even various forms of vertical integration supported by European policies do not necessarily work as a successful strategy.</p> </abstract>

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Efanova, L. D. « The “yellow vests” movement in France : problems, causes, prospects ». Upravlenie 7, n^o 2 (8 août 2019) : 133–38. http://dx.doi.org/10.26425/2309-3633-2019-2-133-138.

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The “yellow vests” protest movement began in France at the end of 2018. These protests are the most widespread in the country since 1968. The causes of the emergence of the “yellow vests” movement and the dynamics of the involvement in them of representatives of various regions of France have been considered in the article. Initially, the protesters expressed disagreement with the increase in taxes on fuel as a claim against the French government. Gradually, the requirements expanded more and more, acquiring political overtones.Most of the population began to live worse due to lower incomes. The rating of the French President E. Macron has fallen markedly since his inauguration, and the support of the country’s population has declined significantly. During his presidency, tax breaks mainly affected only large businesses. The poor people were disadvantaged due to the reduction of social payments, as well as an increase in direct and indirect taxes.The main reasons of occurence of the “yellow vests” movement are the dissatisfaction of the French with their economic position and the decline in the living standards. The article notes, that this movement has gone beyond the borders of France, covering other Western European countries such as Belgium, Spain, Italy, Germany, Sweden, which are experiencing similar problems. The main differences of this protest movement from those, that happened in France before, have been considered in the article. The economic and political demands, that were put forward by the protesters to their government and President E. Macron have been presented. The prospects for the development of the “yellow vests” movement in modern France have been considered.

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De Keyser, Arne, et Bart Lariviere. « How technical and functional service quality drive consumer happiness ». Journal of Service Management 25, n^o 1 (11 mars 2014) : 30–48. http://dx.doi.org/10.1108/josm-04-2013-0109.

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Purpose – This study aims to investigate the impact of technical (i.e. what is delivered) and functional (i.e. how is it delivered) service quality on consumer happiness in a multichannel environment. In so doing, this study responds to increasing calls from academics (e.g. transformative service research movement) and practitioners to move beyond pure financial measures when deciding how to manage businesses. Design/methodology/approach – With a sample of 809 customers of a medium-sized Belgian mail order firm, within-class regression models tested for the moderating role of channel usage. Findings – Both technical and functional service quality have positive impacts on consumer happiness. However, depending on the channel(s) used, the quality dimension that has the greatest impact on consumer happiness differs. Practical implications – The findings offer managers insights on how they can create and cultivate consumer happiness by delivering excellent service quality. This study stresses the importance of looking beyond purely financial measures to manage firms, and as such deliver value to consumers, the firm itself and society at large. Originality/value – This study advances transformative service research by being one of the few empirical studies relating service quality to consumer happiness in today's multichannel environment.

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Motsa, Andriy, Svitlana Rybakova, Tetiana Shelemetieva, Iryna Zhuvahina et Liliia Honchar. « The effect of regional tourism on economic development : Case study : The EU countries ». International Review, n^o 1-2 (2021) : 67–75. http://dx.doi.org/10.5937/intrev2102069m.

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Transformations of the tourism market structure in a pandemic necessitate a study of the extent to which EU countries can provide their citizens with tourism products to minimize the negative impact of the pandemic and, consequently, the negative impact on economic development. This article aimed to develop recommendations for minimizing the negative impact of reducing regional tourism on economic development through the support of domestic tourism. This research uses a quantitative methodology based on indicators of growth of tourist external and internal flows in the regions, the growth rate of economic regions of the EU for 2015-2019. The following countries were selected for correlation analysis: Belgium, Bulgaria, Czech Republic, Germany, Estonia, Greece, Spain, and Italy. The analysis of the impact of regional tourism on economic development in the EU for 2015-2019 indicates the need to develop regional strategies for smart specializations of the tourism industry based on the most attractive industries for tourists. It is determined that within the EU, economic development is less dependent on developed tourist regions due to potentially low tourist costs, as a result - short-term revenues from the industry. It is proved that regions with a high level of tourist flows can provide economic development by increasing the innovation of industries related to tourism, as such industries attract tourists. In a pandemic, businesses need to focus on promoting regional products and shift the focus to domestic consumption within the country. The theoretical value of this study is that regional tourism affects the economic development of the EU countries through the total costs of tourists, the volume of which in the short term has a negligible impact on the region's development. At the same time, the income of the tourism industry as a contribution to the economy is overestimated in the scientific literature.

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Rudnytska, Liudmyla. « Creation of the glass factory on the base of the village of Rokitne of Ovruch district of Volyn province ». Kyiv Historical Studies, n^o 2 (2018) : 47–53. http://dx.doi.org/10.28925/2524-0757.2018.2.4753.

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The article highlights the history of the village of Rokytne of Ovruch district in Volyn, which was founded in the 16th century. The rapid development of the village is associated with the change of owner at the end of the 19th century, the Russian nobleman V. M. Okhotnikov and the emergence of merchant of the first guild of St. Petersburg Yu. M. Rozenberg. The Belgian fund was involved with the participation of which it was built an glass enterprise the outskirt of Rokytne village. The factory worked to satisfy needs of the government and produce glass bottle of different capacity. Construction of the Rokytnе glass factory was possible in the presence of a raw material base — quartz sand and forests, which were used as fuel and as building material. Intensive development coincides with the reconstruction of the glass factory in 1900–1902 years. At the same time, a working settlement arose, whose infrastructure was constantly expanding, especially with the construction of railway connection. The number of population has also increased at the expense of employees who came to work from different parts of the Russian Empire. The administration of Rokytne glass factory provided dwelling for all workers and the representatives of small and midsize businesses and they rented the apartments for organization establishments of trade.

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Peretokin, Аndrii. « The National Policy of the Tsarist Government and the National Composition of the Bourgeoisie in the Dnipro Region of Ukraine in the Second Half of the 19th and the Early 20th Century ». Roxolania Historĭca = Historical Roxolania 2 (28 décembre 2019) : 131. http://dx.doi.org/10.15421/30190208.

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The national policy of the tsarist government of the Russian Empire in the Dnipro region of Ukraine in the second half of the ХІХ – the early ХХ century is analyzed. It was directed to strengthen the empire; for reaching this purpose the tsarist government used denationalization and russification. The policy of the tsarist government can be characterized as differentiated with respect to different peoples. The tsarist government restricted some nationalities to the definition of places of residence and the choice of professions, for some nationalities the use of their native language was forbidden. Ukrainians were not considered as a separate ethnic group. Government circulars restricted the use of the native language and prohibited to print books in Ukrainian. The Ukrainians were not considered as a separate ethnos. In the circulars of the government the use of the native language was limited and printing of the literature in Ukrainian was forbidden. The rapid development of the Dnipro region of Ukraine was connected with the process of the Russian colonization due to the delivery of the workers from the central regions of Russia. Accordingly correlation of the Ukrainian and Russian population changed in this region. National composition of the bourgeoisie of that period in the Dnipro region of Ukraine can be described as multinational. Except Ukrainians, Russians, Jews and Poles there was a considerable part of foreign capitalists. Rich natural resources and development of industry attracted foreign capitalists, first of all Belgian, French, English and German ones. The tsarist government supported foreign businessmen, that invested capitals in industry, introduced technical innovations and experience of the developed countries. Foreign capitalists played an important role in modernization of industry of the Dnipro region of Ukraine and in transformation of it in the powerful center of mining and metallurgical industry.

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Vanrykel, Fanny, Damien Ernst et Marc Bourgeois. « Fostering Share&Charge through proper regulation ». Competition and Regulation in Network Industries 19, n^o 1-2 (mars 2018) : 25–52. http://dx.doi.org/10.1177/1783591718809576.

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This article studies the emergence of Share&Charge, a German platform that organizes the sharing of charging stations for electric vehicles (EVs) and the billing for the energy transactions. Share&Charge follows a peer-to-peer fashion, enabling direct transactions between charging station owners and EV drivers. On the demand side, the platform, with its interactive map, makes it possible for EV owners to find a charging station in the most suitable location, for instance, at their place of work or where they live. On the offer side, Share&Charge enables station operators (private individuals or companies) to rent their charging stations and eventually to sell the electricity they produce. Charging tariffs within the charging station network are determined by the charging station operators themselves, but the platform provides indicative tariffs. Launched in September 2017, Share&Charge follows other initiatives, such as the French platforms Wattpop and ChargeMap, and the Swedish Elbnb. Share&Charge’s network is already proven to be successful with German citizens. Share&Charge adds certain elements of value at different stages of EV utilization. First, this model allows for a co-financing of charging infrastructures by individuals and businesses in the private sector by sharing the infrastructure costs among EV drivers. Besides the purchase price of EVs, the implementation of charging infrastructures and their financing represent a significant barrier to the rise of e-mobility. Share&Charge helps remove this obstacle without adding a further burden on the governmental budget. In addition, this approach follows the “user pays principle,” which engages in fair and effective financing. Second, the platform increases decentralized production value and facilitates its expansion. It also helps in avoiding grid congestion and energy loss, as well as increasing flexibility within the electricity market. Third, data use enables the optimization of energy demand and supply, and the optimal determination of tariffs, although these remain facultative. Models like Share&Charge could thus positively impact energy policy by tackling several upcoming obstacles associated with the development of EVs and decentralized energy production capacities. However, new forms of network structures (decentralized networks, sharing economy) and new actors (prosumers, platforms, etc.) also raise regulatory challenges. This article presents some of the legal issues associated with the development of models like Share&Charge. In particular, we study the tax framework applicable to this model, assuming that as such, it would be introduced into the Belgian market.

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Nicole Wassenberg. « Transatlantic Trade and Investment Partnership (TTIP) : The Possible Impact on the European Union and North America ». Journal of Advance Research in Business Management and Accounting (ISSN : 2456-3544) 2, n^o 8 (31 août 2016) : 01–08. http://dx.doi.org/10.53555/nnbma.v2i8.92.

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The Transatlantic Trade and Investment Partnership (TTIP) is projected high-standard and inclusive free trade agreement which is being conversed between the United States (US) and European Union (EU). Transatlantic Trade and Investment Partnership is a chain of trade negotiations operating between EU and US. The TTIP is mainly about decreasing the regulatory obstacles to trade to open up a way for bigger businesses such as environmental legislation, food safety, sovereign powers of the individual nations and also banking regulations. The US and EU are two of the most integrated countries when it comes to economy globally. It is as a result of their trade in services, investments and the high commercial presence in each other's financial prudence. These two regions support each other when it comes to the economy, and that's why they are good trading partners in products and services. The EU and U.S trade and investment partnership which is sometimes referred to as transatlantic economy has a significant global relationship and creates a mutually beneficial understanding between the two states (Hoekman and Kostecki, 2009). The TTIP is one of the largest trade and investment partnership in the world and also the most significant because of its absolute size. It has many for example the European Union has 28 member states which include: Bulgaria, Cyprus, Belgium, Austria, Czech Republic, Estonia, Germany, Denmark, Finland. Greece, Ireland, Hungary, Italy, Netherlands, Poland, Slovenia, Lithuania, Romania, Spain, Latvia, Sweden, Portugal and United Kingdom are also part of the partnership. The initial negotiations on TTIP which was to become the first largest bilateral free trade and investment partnership agreement were earlier supported by a paramount and independent study of the Center for Economic Policy Research (CEPR). The study by CEPR was called Reduction of the Transatlantic Barriers to Trade and investment. The negotiations were mainly to provide independent advice to the two negotiators based on the additional research. Despite, TTIP being one of the largest trade and investment partnership, it has created both negative and positive impacts on the two states. There are benefits t being enjoyed by the member states such as job creation and home growth. The EU depends on the US exports; they can get investments from the US and also import the goods and services they require (Khanna, Palepu, and Sinha, 2005). Other positive impacts of the TTIP includes; upholding and promoting human rights, governing in a transparent manner that can hold to account individuals in authority and also has markets that can be open to free and reasonable competition and is well-regulated market areas. TTIP also protects the people and the planet through their international rules. For example, the rules look at everyone's health, their condition at workplaces, the endangered species around them and the entire environment. There are also challenges that have come out from TTIP in the field of politics and economics, poor labor standards, workers' rights and security of their workplaces, democracy, and state authority. Foreign shareholder protection, public health and the environment as a whole, health care, consumer safety and food security, climate change and environment protection, banking regulation and privacy and many others. Some competitors challenge the TTIP on slowness in services than in goods leading to difficulty in opening markets in service areas.

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Saini, Rashi, et Prof Bipin Pandey. « Credit Card Fraud Detection project ». International Journal for Research in Applied Science and Engineering Technology 10, n^o 4 (30 avril 2022) : 2113–18. http://dx.doi.org/10.22214/ijraset.2022.41704.

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Abstract: For some time, there has been a strong interest in the ethics of banking (Molyneaux, 2007; George, 1992), as well as the moral complexity of fraudulent behavior (Clarke, 1994). Fraud means obtaining services/goods and/or money by unethical means, and is a growing problem all over the world nowadays. Fraud deals with cases involving criminal purposes that, mostly, are difficult to identify. Credit cards are one of the most famous targets of fraud but not the only one; fraud can occur with any type of credit products, such as personal loans, home loans, and retail. Furthermore, the face of fraud has changed dramatically during the last few decades as technologies have changed and developed. A critical task to help businesses and financial institutions including banks is to take steps to prevent fraud and to deal with it efficiently and effectively, when it does happen (Anderson, 2007). Anderson (2007) has identified and explained the different types of fraud, which are as many and varied as the financial institution’s products and technologies, such as Transaction products: credit and debit cards and checks, Relationship to accounts first, second and third parties, Business processes: application and transaction, Manner and timing short versus long term, Identify misrepresentation: embellishment, theft and fabrication, Handling of transaction: lost or stolen, not received, skimming and at hand, Utilization counterfeit, not present, altered or unaltered, Technologies ATM and Internet. Solutions for integrating sequential information in the feature set exist in the literature. The predominant one consists in creating a set of features which are descriptive statistics obtained by aggregating the sequences of transactions of the cardholders (sum of amount, count of transactions, location from where the payment is being made etc..). We used this method as a benchmark feature engineering method for credit card fraud detection. However, this feature engineering strategy raised several research questions. First of all, we assumed that these descriptive statistics cannot fully describe the sequential properties of fraud and genuine patterns and that modelling the sequences of transactions could be beneficial for fraud detection. Moreover, the creation of these aggregated features is guided by expert knowledge whereas sequence modelling could be automated thanks to the class labels available for past transactions. Finally, the aggregated features are point estimates that may be complemented by a multi-perspective univariate description of the transaction context. We proposed a multi-perspective HMM-based automated feature engineering strategy in order to incorporate a broad spectrum of sequential information in the transactions feature sets. In fact, we model the genuine and fraudulent behaviors of the merchants and the card-holders according to two univariate features: the country from where the payment is being made and the amount of each of the transactions being made. Moreover, the HMMbased features are created in a supervised way and therefore lower the need of expert knowledge for the creation of the fraud detection system. In the end, our multiple perspectives HMM-based approach offers automated feature engineering to model temporal correlations so as to complement and possibly supplement the use of transaction aggregation strategies in order to improve the effectiveness of the classification task. Experiments conducted on a large real world credit card transaction dataset (46 million transactions from belgium card-holders between March and May 2015) have shown that the proposed HMMbased feature engineering allows for an increase in the detection of fraudulent transactions when combined with the state-ofthe-art expert-based feature engineering strategy for credit card fraud detection. To conclude, this work leads to a better understanding of what can be considered contextual knowledge for a credit card fraud detection task and how to include it in the classification task in order to get an increase in fraud detection. The method proposed can be extended to any supervised task with sequential datasets. The main aims are, firstly, to identify the different types of credit card fraud, and, secondly, to review alternative techniques that have been used in fraud detection. Indeed, transaction products, including credit cards, are the most vulnerable to fraud. On the other hand, other products such as personal loans and retail are also at risk, and have serious ethical conflicts. Keywords: Behavior and Location Analysis (BLA); Fraud Detection System (FDS); Automated Teller Machine (ATM); Credit Card Fraud Detection; DB: Database.

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Saini, Rashi, et Prof Bipin Pandey. « Credit Card Fraud Detection project ». International Journal for Research in Applied Science and Engineering Technology 10, n^o 4 (30 avril 2022) : 2113–18. http://dx.doi.org/10.22214/ijraset.2022.41704.

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Abstract: For some time, there has been a strong interest in the ethics of banking (Molyneaux, 2007; George, 1992), as well as the moral complexity of fraudulent behavior (Clarke, 1994). Fraud means obtaining services/goods and/or money by unethical means, and is a growing problem all over the world nowadays. Fraud deals with cases involving criminal purposes that, mostly, are difficult to identify. Credit cards are one of the most famous targets of fraud but not the only one; fraud can occur with any type of credit products, such as personal loans, home loans, and retail. Furthermore, the face of fraud has changed dramatically during the last few decades as technologies have changed and developed. A critical task to help businesses and financial institutions including banks is to take steps to prevent fraud and to deal with it efficiently and effectively, when it does happen (Anderson, 2007). Anderson (2007) has identified and explained the different types of fraud, which are as many and varied as the financial institution’s products and technologies, such as Transaction products: credit and debit cards and checks, Relationship to accounts first, second and third parties, Business processes: application and transaction, Manner and timing short versus long term, Identify misrepresentation: embellishment, theft and fabrication, Handling of transaction: lost or stolen, not received, skimming and at hand, Utilization counterfeit, not present, altered or unaltered, Technologies ATM and Internet. Solutions for integrating sequential information in the feature set exist in the literature. The predominant one consists in creating a set of features which are descriptive statistics obtained by aggregating the sequences of transactions of the cardholders (sum of amount, count of transactions, location from where the payment is being made etc..). We used this method as a benchmark feature engineering method for credit card fraud detection. However, this feature engineering strategy raised several research questions. First of all, we assumed that these descriptive statistics cannot fully describe the sequential properties of fraud and genuine patterns and that modelling the sequences of transactions could be beneficial for fraud detection. Moreover, the creation of these aggregated features is guided by expert knowledge whereas sequence modelling could be automated thanks to the class labels available for past transactions. Finally, the aggregated features are point estimates that may be complemented by a multi-perspective univariate description of the transaction context. We proposed a multi-perspective HMM-based automated feature engineering strategy in order to incorporate a broad spectrum of sequential information in the transactions feature sets. In fact, we model the genuine and fraudulent behaviors of the merchants and the card-holders according to two univariate features: the country from where the payment is being made and the amount of each of the transactions being made. Moreover, the HMMbased features are created in a supervised way and therefore lower the need of expert knowledge for the creation of the fraud detection system. In the end, our multiple perspectives HMM-based approach offers automated feature engineering to model temporal correlations so as to complement and possibly supplement the use of transaction aggregation strategies in order to improve the effectiveness of the classification task. Experiments conducted on a large real world credit card transaction dataset (46 million transactions from belgium card-holders between March and May 2015) have shown that the proposed HMMbased feature engineering allows for an increase in the detection of fraudulent transactions when combined with the state-ofthe-art expert-based feature engineering strategy for credit card fraud detection. To conclude, this work leads to a better understanding of what can be considered contextual knowledge for a credit card fraud detection task and how to include it in the classification task in order to get an increase in fraud detection. The method proposed can be extended to any supervised task with sequential datasets. The main aims are, firstly, to identify the different types of credit card fraud, and, secondly, to review alternative techniques that have been used in fraud detection. Indeed, transaction products, including credit cards, are the most vulnerable to fraud. On the other hand, other products such as personal loans and retail are also at risk, and have serious ethical conflicts. Keywords: Behavior and Location Analysis (BLA); Fraud Detection System (FDS); Automated Teller Machine (ATM); Credit Card Fraud Detection; DB: Database.

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