Documents found
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3086.More information
First, in the context of small and medium-sized enterprises (SME), the study aimed at showing cultural contingencies of the sophistication of accounting information systems (AIS). Second, the study aimed at contributing to the debate on the potential endogeneity bias in the results of previous studies. A multiple regression analysis and a Hausman test were performed on 276 responses. The respondents are top managers of French, Syrian or Tunisian SME. The results show that Hofstede's cultural dimensions are significant antecedents of the sophistication of AIS. The Hausman test reveals the absence of endogeneity bias in the previous studies.
Keywords: complexité des systèmes d'information comptables, petites et moyennes entreprises, contingences culturelles, endogénéité, sophistication of accounting information systems, small and medium-sized enterprises, cultural contingency, endogeneity, complejidad de los sistemas de información contables, PYMES, contingencias culturales, endogeneidad
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3087.More information
Abstract Mapping and 14 C dating of quaternary deposits and landforms of deeply incised coastal valleys, over a 100 km stretch between Cap-au-Renard and Petite-Vallée along the northern coastline of the Gaspé Peninsula, permit a detailed reconstruction of Late Wisconsin deglaciation. During the glacial maximum these coastal valleys were occupied by glacier tongues which flowed out to the Gulf of St Lawrence from an ice-cap developed on the high and intermediate level plateaux in the interior of the Gaspé Peninsula. Initial deglaciation of the coast occurred towards 13 300 yrs BP, but massive ice contact marine deltas at or close to the mouths of four valleys between 12 300 and 11 800 yrs BP, are indicative of a long period of stability of glacier fronts in contact with the postglacial Goldthwait Sea. Meanwhile small catchment basins at the head of tributary gullies on the flanks of these valleys were occupied by cirque glaciers, some of which remained active until at least 10 000 14C yrs BP. At Anse Pleureuse and Grande Vallée, a second generation of ice-contact marine deltas, indicates a later pause during ice retreat, between 11 000 and 10 000 yrs BP. The two major pauses during ice front retreat, indicated by such deposits coincide with the Older and the Younger Dryas cold phases. Correlations with late glacial readvances recognised elsewhere in the Laurentian axis between the Great Lakes and Newfoundland, and with amphi-Atlantic oscillations suggest that secular climatic change was responsible for both events.
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3088.More information
AbstractSeparation from bed and board, and poverty constitute a dual threat to the maintenance of paternal commitment. Taking as a starting point the views of separated fathers living below the poverty line and who feel committed to their children, this study attempts to understand how fathers maintain this commitment to their child in the face of adversity. The participants describe various strategies that allow them to maintain their paternal role in a context where they have to deal with a combination of constraints and pressures resulting partly from the break-up, partly from poverty. This analysis brings out elements that appear to have encouraged them to pursue their paternal commitment. A greater understanding of what is at stake in such situations should help those involved to better reflect and act in such a way as to diminish the twin impoverishments that afflict their children: economic disadvantage and loss of a father, both of which are too often the consequences of marital breakdown.
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