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Investissement en capital immatériel et utilité de l'information comptable : ...
Motivated by the recent works by Lev [2001b ; 2004] and the current debate surrounding the international financial reporting standard n°38 (i.e. IAS 38) adoption... -
Economic Properties of Recognized Intangibles under Domestic Accounting Stand...
International audience -
Usefulness and comparability of segment information : applications to the int...
International accounting harmonization aims to improve financial reporting quality in order to enhance its usefulness. In this context, we study the usefulness and the... -
La méthode I²I " pour l'utilité " : fondements et application à la conception...
Résumé - Dans cet article, il est question de décrire une méthode de conception d'artefacts issus des technologies émergentes telle la réalité virtuelle. Partant du... -
Towards a methodology for developing virtual reality tools to facilitate mult...
Human centered and concurring product design is based on the collaboration between mechanical engineers, human factor experts and industrial designers. This...
