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See detailThe CoRoT-7 planetary system: two orbiting super-Earths
Queloz, D.; Bouchy, F.; Moutou, C. et al

in Astronomy and Astrophysics (2009), 506

We report on an intensive observational campaign carried out with HARPS at the 3.6 m telescope at La Silla on the star CoRoT-7. Additional simultaneous photometric measurements carried out with the Euler ... [more ▼]

We report on an intensive observational campaign carried out with HARPS at the 3.6 m telescope at La Silla on the star CoRoT-7. Additional simultaneous photometric measurements carried out with the Euler Swiss telescope have demonstrated that the observed radial velocity variations are dominated by rotational modulation from cool spots on the stellar surface. Several approaches were used to extract the radial velocity signal of the planet(s) from the stellar activity signal. First, a simple pre-whitening procedure was employed to find and subsequently remove periodic signals from the complex frequency structure of the radial velocity data. The dominant frequency in the power spectrum was found at 23 days, which corresponds to the rotation period of CoRoT-7. The 0.8535 day period of CoRoT-7b planetary candidate was detected with an amplitude of 3.3 m s[SUP]-1[/SUP]. Most other frequencies, some with amplitudes larger than the CoRoT-7b signal, are most likely associated with activity. A second approach used harmonic decomposition of the rotational period and up to the first three harmonics to filter out the activity signal from radial velocity variations caused by orbiting planets. After correcting the radial velocity data for activity, two periodic signals are detected: the CoRoT-7b transit period and a second one with a period of 3.69 days and an amplitude of 4 m s[SUP]-1[/SUP]. This second signal was also found in the pre-whitening analysis. We attribute the second signal to a second, more remote planet CoRoT-7c . The orbital solution of both planets is compatible with circular orbits. The mass of CoRoT-7b is 4.8±0.8 (M[SUB]â [/SUB]) and that of CoRoT-7c is 8.4± 0.9 (M[SUB]â [/SUB]), assuming both planets are on coplanar orbits. We also investigated the false positive scenario of a blend by a faint stellar binary, and this may be rejected by the stability of the bisector on a nightly scale. According to their masses both planets belong to the super-Earth planet category. The average density of CoRoT-7b is Ï =5.6± 1.3 g cm[SUP]-3[/SUP], similar to the Earth. The CoRoT-7 planetary system provides us with the first insight into the physical nature of short period super-Earth planets recently detected by radial velocity surveys. These planets may be denser than Neptune and therefore likely made of rocks like the Earth, or a mix of water ice and rocks. Based on observations made with HARPS spectrograph on the 3.6-m ESO telescope and the EULER Swiss telescope at La Silla Observatory, Chile. The HARPS results presented in this paper (Appendix A) are available in electronic form at http://www.aanda.org and at the CDS via anonymous ftp to cdsarc.u-strasbg.fr (130.79.128.5) or via http://cdsweb.u-strasbg.fr/cgi-bin/qcat?J/A+A/506/303 [less ▲]

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See detailCorpo estraneo
Van Cauwelaert, Didier; Ricciardi, Stefania ULg

Book published by Avagliano (2000)

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See detailCorpora en toegepaste taalnormen
Meesters, Gert ULg

in Hiligsmann, Philippe; Janssens, Guy; Vromans, Joseph (Eds.) Woord voor woord, zin voor zin: Liber Amicorum voor Siegfried Theissen (2005)

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See detailCorporate Board Attributes and Conditional Accounting Conservatism Evidence from French Firms
Boussaid, Nabila ULg; Sougné, Danielle ULg; Hamza, Taher

Conference (2014, December 16)

In this paper we investigate the relationship between boards of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model to evaluate this ... [more ▼]

In this paper we investigate the relationship between boards of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model to evaluate this relationship for the period 2009-2012, our empirical results can be summarized as follows. Firstly, greater board activity encourages more conservative reporting in financial statements. Secondly, greater board size diminishes conditional accounting conservatism. Lastly, there is a positive relationship between gender diversity and conservatism. To ensure robustness we have calculated our results usingalternative measures of accounting conservatism, namely time series and accrual-based measures in addition to asymmetric timeliness of earnings. These findings suggest that boards of directors’ attributes are an important factor in determining the financial reporting quality of French firms. [less ▲]

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See detailCorporate board attributes and conditional accounting conservatism: Evidence from French firms
Boussaid, Nabila ULg; Sougné, Danielle ULg; Hamza, Taher

in Journal of Applied Business Research (2015), Vol 31, No 3 (2015)

We investigate the relationship between corporate board of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model over the period 2009-2012 ... [more ▼]

We investigate the relationship between corporate board of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model over the period 2009-2012, our empirical results can be summarized as follows. First, greater board activity encourages more conservative reporting in financial statements. Second, larger board size diminishes conditional accounting conservatism. Lastly, there is a positive association between gender diversity and accounting conservatism. As a robustness test, we use alternative measures of accounting conservatism, namely time series and accrual-based measures in addition to asymmetric timeliness of earnings. Our findings suggest that boards of directors’ attributes are an important factor in determining the financial reporting quality of French firms. [less ▲]

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See detailCorporate board attributes and conditional accounting conservatism: Evidence from French firms
Boussaid, Nabila ULg; Sougné, Danielle ULg; Hamza, Taher

E-print/Working paper (2014)

In this paper we investigate the relationship between boards of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model to evaluate this ... [more ▼]

In this paper we investigate the relationship between boards of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model to evaluate this relationship for the period 2009-2012, our empirical results can be summarized as follows. Firstly, greater board activity encourages more conservative reporting in financial statements. Secondly, greater board size diminishes conditional accounting conservatism. Lastly, there is a positive relationship between gender diversity and conservatism. To ensure robustness we have calculated our results using alternative measures of accounting conservatism, namely time series and accrual-based measures in addition to asymmetric timeliness of earnings. These findings suggest that boards of directors’ attributes are an important factor in determining the financial reporting quality of French firms. [less ▲]

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See detailCorporate Culture and satisfaction at work
Robert, Jocelyne ULg; Asfarova, Aigul

in Ishikawa, Akihiro; Sasaki, Masamichi; Shiraishi, Toshimasa (Eds.) et al Corporate culture in Globalization (2012)

This study present in the first part different statistics about employment and satisfaction at work in Belgium : working conditions, relationship with colleagues, quality of management and implication as ... [more ▼]

This study present in the first part different statistics about employment and satisfaction at work in Belgium : working conditions, relationship with colleagues, quality of management and implication as well as everyday life within the organisation. Dissatisfaction factors as well as stress, work accidents and “male-female” inequalities are also be mentioned. [less ▲]

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See detailCorporate Disclosures, Information Asymmetry and Stock-Market Liquidity in France
Sougné, Danielle ULg; Ajina, Aymen; Lakhal, Faten

in Journal of Applied Business Research (2015), Vol 31(4),

This paper aims at studying the effect of corporate disclosures on information asymmetry and stock-market liquidity in France. Specifically, the purpose of this paper is to highlight the importance of ... [more ▼]

This paper aims at studying the effect of corporate disclosures on information asymmetry and stock-market liquidity in France. Specifically, the purpose of this paper is to highlight the importance of information included in the annual reports on investor’s behavior. This is proxied by the information asymmetry component of the bid-ask spread and stock market liquidity. Our sample includes 196 French listed firms over a period ranging from 2004 to 2007. We opt for an explanatory study using OLS regressions to examine the nature of the relationship between information disclosed in annual reports and bid-ask spreads a proxy for information asymmetry and stock market liquidity. The results show that the extent of corporate disclosures in annual reports positively influences the liquidity of the French market and negatively affects the adverse selection component of the bid-ask spread. This effect is further confirmed by the commitment to IFRS by French-listed firms from 2005. The decomposition of the total score in the sub-indices shows that non-financial and financial information are important in trading decisions while strategic information may be attractive only for long-term positions [less ▲]

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See detailCorporate income tax subjects
Peeters, Bart ULg; Bourgeois, Marc ULg; Pace, Xavier ULg

Scientific conference (2013, June)

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See detailCorporate income tax subjects
Bourgeois, Marc ULg

Conference (2013)

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See detailCorporate Social Responsibility in the Public Service Sector: Towards a Sustainability Balanced Scorecard for Local Public Enterprises
Ates, Zelal ULg; Büttgen, Marion

in Journal for Public and Nonprofit Services (2011), 34(3), 346-360

This article attempts to address the lack of knowledge pertaining to challenges faced by local public enterprises in the field of corporate social responsibility (CSR). On the basis of expert interviews ... [more ▼]

This article attempts to address the lack of knowledge pertaining to challenges faced by local public enterprises in the field of corporate social responsibility (CSR). On the basis of expert interviews, group discussions and an online survey in five countries of the European Union, this study examines the specific market conditions of local public companies and explores the extent to which they must develop unique methods to assess and integrate CSR. The results include a framework developed for the use of those local public companies that wish to adopt a more strategic and holistic approach to CSR. This framework applies balanced scorecard principles to CSR and includes industry-specific key performance indicators. [less ▲]

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See detailCorporate social solidarity: a conceptual and empirical exploration
Crutzen, Nathalie ULg; Louche, Céline; Van Liedekerke, Luc

Conference (2013, September 12)

Detailed reference viewed: 32 (3 ULg)
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See detailCORPORATE SUSTAINABILITY, STRATEGY AND ACCOUNTING CONTROLS: AN EXPLORATION OF CORPORATE PRACTICES
Crutzen, Nathalie ULg

in Actes du 34ème congrès annuel de l'AFC (2013, May 30)

The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental ... [more ▼]

The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental accounting research (Parker, 2000; Chung and Parker, 2008), to date, very few studies have explored how management controls support the implementation of a sustainability strategy in practice. With reference to Malmi and Brown framework (2008), this paper explores the existence of a selection of accounting-based controls (planning, cybernetic control as well as reward and compensation systems) to support sustainability strategy deployment. Concretely, based on the qualitative analysis of seven cases, it investigates what kind of accounting-based management controls exists in multinational corporations to support the implementation of an explicit sustainability strategy [less ▲]

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See detailLes corporations ouvrières au moyen âge
Kurth, Godefroid ULg

Book published by Société belge de librairie (1893)

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See detailCorporéité et émotions dans les phénoménologies asubjectives de Sartre et de Patocka
Zincq, Aurélien ULg

in Etudes Sartriennes (2014), 17

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See detailCorporéité et politique chez Deleuze : continuité et littéralité autour du corps sans organes
Soskin, Jonathan ULg

in Gléonec, Anne (Ed.) Corps, corporatisme, corporation, et les régimes de corporéité du social (in press)

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See detailCorps à corps. Détournement et recyclage : Cinéma, art contemporain
Thonon, Jonathan ULg

Conference (2006, September 15)

Detailed reference viewed: 30 (1 ULg)
See detailCorps Architectural et Utopie Organique
Delville, Michel ULg; Dawans, Stéphane ULg

Scientific conference (2006, February 07)

Detailed reference viewed: 22 (6 ULg)
See detailCorps cartésiens. La philosophie dans les sciences
Garber, Daniel; Dubouclez, Olivier ULg

Book published by Presses universitaires de France (2004)

Corps cartésiens vient achever le vaste tableau offert par La physique métaphysique de Descartes, et examine, avec la même acuité, la philosophie cartésienne à travers le prisme de la science cartésienne ... [more ▼]

Corps cartésiens vient achever le vaste tableau offert par La physique métaphysique de Descartes, et examine, avec la même acuité, la philosophie cartésienne à travers le prisme de la science cartésienne : tantôt pour accroître la netteté de contours déjà tracés – le statut des lois de la nature, la réfutation de la physique aristotélicienne –, tantôt pour reprendre certaines esquisses – les transformations de la méthode, Descartes et l’occasionnalisme –, d’autres fois encore pour arracher au flou de l’arrière-plan le visage d’un objecteur méconnu ou souligner le rapport qu’entretient Descartes savant à la future communauté scientifique. Le présent recueil nous invite à adopter une perspective nouvelle : on n’y traite pas seulement du corps en mouvement, mais d’un corps sentant et agissant, uni à une âme, dont l’explicitation conceptuelle est une aporie persistante du cartésianisme. L’interaction entre l’esprit et le corps pourra être expliquée en trouvant dans les écrits philosophiques et scientifiques de Descartes les éléments d’une réponse distincte de celle proposée à Élisabeth : car cette interaction est un paradigme pour toute explication causale qui, ultimement, permet aussi de comprendre l’interaction des corps physiques. C’est donc une réflexion sur l’histoire de la philosophie, ses méthodes et ses buts qui nous est proposée ici : la mise au jour de la pensée cartésienne suppose l’examen minutieux des textes et de son rapport à des héritages et à des interlocuteurs multiples qui en constituent ensemble l’historicité. Elle exige aussi quelquefois que l’on se mette dans la peau de Descartes, que l’on y prenne corps, pour qu’un dialogue – qui ne sera juste et fécond qu’à cette condition – s’instaure enfin avec la philosophie analytique et l’épistémologie contemporaine. [less ▲]

Detailed reference viewed: 24 (1 ULg)