Publications associées à Comptabilité en partie double

Effet des bois flottants obstruant un évacuateur de crue dans des conditions extrêmes

Giovanni De Cesare, Michael Pfister, Loïc Bénet

Le transport de bois flottants peut induire des obstructions aux ouvrages hydrauliques et limiter leurs fonctionnalités et leurs capacités de décharge. Le blocage de l’entrée d’un évacuateur de crue d’un barrage par des bois flottants représente un risque ...

2020

Are insurance balance sheets carbon-neutral? Harnessing asset pricing for climate change policy(dagger)

Jiahua Xu

Due to its enormous size and capital base, the insurance industry has the potential to play a key role in countering climate change. To this end, the major capital flows associated with its investment and underwriting businesses would need to be redirected ...

PALGRAVE MACMILLAN LTD2019

The roles of coupling and the deviation matrix in determining the value of capacity in M/M/1/C queues

Sophie Myriam Hautphenne

In an M/M/1/C queue, customers are lost when they arrive to find C customers already present. Assuming that each arriving customer brings a certain amount of revenue, we are interested in calculating the value of an extra waiting place in terms of the expe ...

Springer Verlag2016

Institutional Investors and Mutual Fund Governance: Evidence from Retail-Institutional Fund Twins

Rüdiger Fahlenbrach

Advisors often manage multiple versions of a fund. These "twins" have the same manager and similar performance but are sold to different investors with differing abilities to select and monitor managers. Comparing investor flows in retail and institutional ...

Oxford University Press2012