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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

This article deals with the relationships between the exercise of administrative discretion and the implementation of a policy. Chapter I defines administrative discretion as a power to make a choice in a particular case. This choice may be technical or political but in both instances relates to the implementation of a policy. The exercise of discretion is also situated within a system under the Rule of Law using H.L.A. Hart's concepts of primary and secondary rules. Chapter II deals with the exercise of discretion in relation to policy. First, if refers to K.C. Davis' model of confining, structuring and checking discretion. To confine discretion is to set the limits within which it should be exercised. To structure it is define the manner by which it is to be exercised notably in opening the decision-making process. To check discretion is to subject the decision to another authority. The next three sections of this chapter are concerned with legislative, regulatory and administrative policy. The first section studies legislative expressions of policy and their impact on the exercise of discretion. Secondly, the question of the choice between regulation and administrative discretion is analysed as is the control over that choice and the nature of regulation over it is decided to adopt it. Finally, the impact of an administrative discretion is seen when attacked by the citizen on the grounds that it fetters discretion, constitutes bias or when relied upon by the citizen. It is seen that in most cases, the administrator may structure his discretionary power in a manner respected by the courts.

For half a century, rock music has now been an ideological factor of our everyday mythology, and it has attracted several contemporary composers (John Adams, Luciano Berio, Steve Martland, Theo Loevendie, etc.). This essay examines the history of the contexts and the interactions of the “popular” and the “learned.” By focusing on rockers' symbolic instrumentarium (electric organ, electric guitar, bass, drums), this essay studies an array of cases from Pierre Henry's to Philippe Manoury's music, as well as music from Cathy Berberan, György Ligeti and Tristan Murail.

AbstractA survey of the literature on the economics of natural resources. Extractive resources are classified as renewable or non-renewable, depending on whether they exhibit economically significant rates of regeneration. A unified model of optimal extraction over time is developed, drawing on a number of contributions to the literature. Special features are developed for the renewable and non-renewable cases, and extensions and applications are noted, as well as needs for further research. Policy issues are treated, chief among these being the extent to which the market can be trusted to generate the right rate of extraction. Finally the empirical evidence is reviewed on whether we are running out of extractive resources.

This article examines the territorialization of circular economy through a comparative analysis of three case studies in Quebec: industrial symbiosis (Bécancour and MRC de La Rivière-du-Nord), circular city (Montreal and Victoriaville), and urban metabolism (Quebec City). The study highlights that the transition to a circular economy relies on governance adapted to local realities, on differentiated organizational models, and on enhanced intersectoral coordination. Three types of governance were identified: an evolutionary and adaptive approach (Montreal), prescriptive/perspective planning (Victoriaville), and systemic and intersectoral governance (Quebec City). The analysis also highlights the key role of economic incentives and flexible organizational structures in operationalizing circular strategies. Finally, the article discusses challenges related to multi-level coordination, to the need for territorialized evaluation indicators, and to the importance of increased citizen engagement to ensure the sustainability of circular models.

Keywords: Circular economy, Économie circulaire, territorial governance, gouvernance territoriale, modèles organisationnels, organizational models, institutional innovation, innovation institutionnelle, comparative approach, approche comparative, analyse étude de cas, case study analysis