Documents found
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8362.
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8363.More information
The study is about the financial modelling of the advantages offered to the employees of a company. It shows in several steps, the way to build an actuarial model which aim is to evaluate the financial burden of social commitments granted by a company. The aim is to enter the commitments in the accounts, at their fair value, of the relating financial provisions in accordance with the International Financial Reporting Standards (IFRS) defining the employees benefits (IAS 19). It is demonstrated by a concrete example. Said example is the one of a phased-in retirement held at SNCF on 2008 (source : Advisory Board for Pensions (“COR : Conseil d’Orientation des Retraites”), document n°10, 11/02/2009).The aim is to show the complexity of such a modelling in terms of method and of choice of modelling, and the limits of the assumption (theoretical formalisation and calibration). The complexity and major role of human behaviour knowledge are underscored in the light of the estimation of the trust given to the financial assessment obtained.To conclude, it is possible to obtain a tangible range of results to react toward the image of the financial implication. Nevertheless, it does allow to obtain a range of sufficient credibility to handle with trust such social advantages.
Keywords: Modélisation financière, modèle actuariel, Financial modelling, actuarial model
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8364.More information
The Almanach royal (later national and impérial) was widely circulated in Paris at the end of the Ancient Régime and in the early nineteenth century. Historians and archivists have always used it as a basic reference tool, without ever subjecting it to any kind of preliminary scholarly assessment. The present article opens a critical perspective by examining the nature and status of the Almanach, which was published by private entrepreneurs whose commercial interest it was to produce a work «as comprehensive and accurate » as possible. Eighteenth-and nineteenthcentury records shed new light on the means by which they constructed this picture of the central administration of France, printed using a layout which is in itself significant. The editorial work, from collecting the necessary information to distributing the book, together with issues of typesetting and layout, was based on constant interaction with the highest authorities of the State. This rethinking of administrative self-representation through a commercial publication also lays the critical groundwork for a computer application, theMillefeuille project, aimed at using the Almanach to produce a formal analysis of administrative structures.
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8365.
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8367.
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