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See detailLes enfants-loups
Strivay, Lucienne ULg

Conference (2006, February 25)

Detailed reference viewed: 17 (2 ULg)
See detailL’enfer c’est Huis clos
Englebert, Jérôme ULg

Scientific conference (2014, March 20)

Detailed reference viewed: 14 (1 ULg)
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See detailEnfer et Paradis : la toxicité de l'oxygène chez les organismes abyssaux
Rees, J. F.; Zal, F.; Thomé, Jean-Pierre ULg

in Océanis (2007), 30.3

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See detailEnfin "Tubambe" devoile son identite! Hadraphe ethiopica (Bethune-Baker) (Limacodidae), une chenille comestible des forets claires zambeziennes.
Malaisse, François ULg; Demesmaecker, Anne; Matera, Joseph et al

in Biotechnologie, Agronomie, Société et Environnement = Biotechnology, Agronomy, Society and Environment [=BASE] (2003), 7(2), 67-77

La consommation humaine de chenilles de Limacodidae avait été signalée en Afrique centro-australe. L’une de ces espèces, Hadraphe ethiopica, a été déterminée. Des données relatives à sa biologie ont été ... [more ▼]

La consommation humaine de chenilles de Limacodidae avait été signalée en Afrique centro-australe. L’une de ces espèces, Hadraphe ethiopica, a été déterminée. Des données relatives à sa biologie ont été rassemblées. Des analyses d’échantillons séchés ont permis de préciser leur composition chimique et leur valeur nutritionnelle, notamment sur le plan des acides aminés et des acides gras. [less ▲]

Detailed reference viewed: 44 (7 ULg)
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See detailEnfin une statistique macroéconomique des associations
Mertens de Wilmars, Sybille ULg

in Non Marchand : Management, Droit et Finance (2004), (13), 87-89

Detailed reference viewed: 25 (3 ULg)
See detailEnfin!
Demoulin, Laurent ULg

E-print/Working paper (2010)

Marin mon coeur d'Eugène Savitzkaya est enfin sorti en collection de poche. Evocation de ce roman solaire sur l'enfance.

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See detailEl enfoque EMES de la empresa social desde una perspectiva comparada
Defourny, Jacques ULg; Nyssens, Marthe

in CIRIEC-España: Revista de Economia Publica, Social y Cooperativa (2012), 75

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See detailEnforcement of accounting standards and their impact on the consistent application of IFRS
Yammine, Mira ULg; Olivier, Henri

Conference (2014, June 27)

The objective of this study is to determine the impact of enforcement of accounting standards on earnings management. In line with previous studies, we have selected timely loss recognition, small ... [more ▼]

The objective of this study is to determine the impact of enforcement of accounting standards on earnings management. In line with previous studies, we have selected timely loss recognition, small positive income, and earnings variability as proxies for earnings management. In order to reach our objective, we have defined our enforcement indexes using a survey on enforcement activities. The survey was prepared and sent directly to the institution oversight bodies that have an enforcement power on the application of IFRS in the studied countries. We find that the existence of an effective enforcement body that supervises the implementation and application of IFRS has reduced the frequency of large losses recognition, and have some impact in some situations on small positive income and earnings variability. Other tests are performed on specific enforcement activities such as pre-clearance and the sanctions imposed by the judicial system in a country. The study opens the door for additional investigations in the area of enforcement activities. [less ▲]

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See detailEnforcement of accounting standards and their impact on the consistent application of IFRS
Yammine, Mira ULg; Olivier, Henri ULg

Poster (2014, August 06)

The objective of this study is to determine the impact of enforcement of accounting standards on earnings management. In line with previous studies, we have selected timely loss recognition, small ... [more ▼]

The objective of this study is to determine the impact of enforcement of accounting standards on earnings management. In line with previous studies, we have selected timely loss recognition, small positive income, and earnings variability as proxies for earnings management. In order to reach our objective, we have defined our enforcement indexes using a survey on enforcement activities. The survey was prepared and sent directly to the institution oversight bodies that have an enforcement power on the application of IFRS in the studied countries. We find that the existence of an effective enforcement body that supervises the implementation and application of IFRS has reduced the frequency of large losses recognition, and have some impact in some situations on small positive income and earnings variability. Other tests are performed on specific enforcement activities such as pre-clearance and the sanctions imposed by the judicial system in a country. The study opens the door for additional investigations in the area of enforcement activities. [less ▲]

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See detailEnforcement of accounting standards, financial crisis, and their impact on impairment of non financial assets
Yammine, Mira ULg; Olivier, Henri ULg

Conference (2014, April 24)

The consistent application of IFRS is a concern for the different users of financial statements. In this context this study aims to investigate the impact exercised by the enforcement of accounting ... [more ▼]

The consistent application of IFRS is a concern for the different users of financial statements. In this context this study aims to investigate the impact exercised by the enforcement of accounting standards and the financial crisis on the consistent application of IAS 36 `impairment of assets¿. Listed companies from17 European countries applying IFRS are selected. Two groups of countries are selected based on government indicators namely rule of law, control of corruption, regulatory quality, and government effectiveness. Enforcement of accounting standards is determined from a survey addressed to the institutional oversights bodies that supervise and enforce accounting standards applications in each country. We find that the enforcement of accounting standards has decreased the impairment of assets registrations. But this observation appears to be true only in high government indicators countries. In these same countries the financial crisis has a positive impact on the impairment of assets magnitude. [less ▲]

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See detailEnforcement of rules – an empirical study of IAS 36 – impairment of assets
Yammine, Mira ULg; Olivier, Henri ULg

Conference (2013)

This study aims to determine whether there is an impact exercised by enforcement of rules on IAS 36 ‘impairment of assets’. Listed companies from 34 countries applying IFRS were selected. Different ... [more ▼]

This study aims to determine whether there is an impact exercised by enforcement of rules on IAS 36 ‘impairment of assets’. Listed companies from 34 countries applying IFRS were selected. Different regressions were performed on tangible and intangible assets. Four enforcement indexes were used following previous studies. The main results have shown a negative impact exercised by the rule of law index on impairment magnitude on tangibles and intangible assets excluding goodwill. This relation may be due to a decrease in impairments used to manage earnings. [less ▲]

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See detailThe Enfranchisement of Citizens Abroad in a Comparative Perspective
Lafleur, Jean-Michel ULg

Scientific conference (2013, September 19)

In this article, I start by looking at the historical origin of external voting in an attempt to define the practice as a set of administrative procedures. However, looking at its speedy global ... [more ▼]

In this article, I start by looking at the historical origin of external voting in an attempt to define the practice as a set of administrative procedures. However, looking at its speedy global development, I argue that external voting is taking a different meaning for both sending and receiving societies in the era of globalization. Drawing on different examples from Europe, Latin America and Africa, and comparing the early development of external voting legislations with contemporary processes that lead to the enfranchisement of citizens abroad, I argue that the enfranchisement of citizens abroad is now part of a larger state strategy of developing external citizenship in order to capture what some scholars call the “diaspora resource”. For receiving states, I show through two case studies that the development of foreign electoral campaigns on their territory still triggers classic Westphalian fears of dual loyalties of immigrants. Nonetheless, I show that under specific circumstances, external voting can also be perceived by receiving states an opportunity to capture the votes of citizens enfranchised in both the sending and receiving societies. [less ▲]

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See detailThe enfranchisement of citizens abroad: variations and explanations
Lafleur, Jean-Michel ULg

in Democratization (2015)

Today, a large majority of states allow at least some of their emigrants to take part in home country elections from abroad. This article first looks at the diffusion of external voting laws and shows ... [more ▼]

Today, a large majority of states allow at least some of their emigrants to take part in home country elections from abroad. This article first looks at the diffusion of external voting laws and shows that over the past 25 years they have become widely-adopted and are no longer limited to specific professional categories of citizens. Second, the article explains the international diffusion of external voting by discussing the “norm- internationalization hypothesis” and the “electoral-competition hypothesis.” Third, the article attempts to demonstrate that these hypotheses cannot explain why, in a democratic context, states continue to implement a series of hurdles that deter emigrants from using their newly gained rights. Looking at recent developments in Latin America and the Middle East and North Africa, it concludes that the diffusion and variations of external voting laws result from transnational negotiation processes in a context of democratic transformation among various actors whose interests are strongly affected by the inclusion or exclusion of these new voters. [less ▲]

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See detailEngagement citoyen et société civile
Pirotte, Gautier ULg

in SociologieS (2009)

Using the post-communist experience in Romania, this article reflects upon the way to bring together the concepts of civil society and citizen commitment. Whilst civil society does not concentrate all the ... [more ▼]

Using the post-communist experience in Romania, this article reflects upon the way to bring together the concepts of civil society and citizen commitment. Whilst civil society does not concentrate all the phenomena of citizenship, the concept remains nonetheless a privileged expression of citizen commitment. The question underlying this text is relatively simple: how should the study of citizen commitment be approached within the new civil societies of Central and Eastern Europe, and more specifically within the new Romanian civil society ? As simple as it may appear, the question becomes rapidly more complex as soon as the problems deriding from the concepts of civil society and citizen commitment themselves are taken into consideration but also because the post-communist experience is often treated in a homogeneous way whilst it is in fact empirically very heterogeneous. [less ▲]

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See detail« L’engagement de participants dans un atelier de théâtre-action : ethnographie d’une co-présence bienfaisante"
Brahy, Rachel ULg

in Mermet, Laurent; Zaccaï-Reyners, Nathalie (Eds.) Au prisme du jeu. Concepts, pratiques, perspectives (2015)

Detailed reference viewed: 14 (0 ULg)
See detailL’engagement du chercheur en sciences sociales
Geuens, Geoffrey ULg

Scientific conference (2002, November 19)

Detailed reference viewed: 39 (17 ULg)
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See detailL’engagement en présence : l’atelier de théâtre-action comme support à une participation sociale et politique ?
Brahy, Rachel ULg

in Lien social et politiques (2014), 71(Printemps),

Detailed reference viewed: 24 (11 ULg)
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See detailL'engagement est-il soluble dans les médias ?
Jacquemain, Marc ULg; Italiano, Patrick ULg; Matagne, Geoffroy ULg

in Jacquemain, Marc; Delwit, Pascal (Eds.) Engagements actuels actualité des engagements (2010)

The paper shows that if television is globally a deterrent of public involvement (but not at the level often supposed by social scientists), reading newspaper fosters involvement and Internet is more ... [more ▼]

The paper shows that if television is globally a deterrent of public involvement (but not at the level often supposed by social scientists), reading newspaper fosters involvement and Internet is more ambiguous. [less ▲]

Detailed reference viewed: 51 (7 ULg)