Generally Accepted Accounting Principles

topics, and even voice recognition interfaces. A number of vendors view this technology as a fundamental component of the information infrastructure. Just as relational databases are a fundamental infrastructure component of applications such as accounting, CRM, and other enterprise applications, taxonomy software can be the ©2004 Delphi Group • 111 Huntington Ave, Suite 2750, Boston, MA 02199 • 617-247-1511 • www.delphigroup.com 32 Determining Your Taxonomy and Classification Requirements

nervous tissue.”5 Y oung was not the first to propose such an idea. Seventy years earlier, the American psychologist William James had expressed a similar intuition about the brain’s adaptability. The “nervous tissue,” he wrote in his landmark Principles of Psychology, “seems endowed with a very extraordinary degree of plasticity.” As with any other physical compound, “either outward forces or inward tensions can, from one hour to another, turn that structure into something different from what it

morning light. Then he turned back, his blue eyes leveled at the doctor. “I don’t know.” “Oh, my God.” “I’ve told you over and over again. It will take time. The more you fight it, the more you crucify yourself, the worse it will be.” “You’re drunk.” “Generally. It’s not pertinent. But I can give you clues, if you’ll listen.” “I’ve listened” “No, you don’t; you turn away. You lie in your cocoon and pull the cover over your mind. Hear me again.” “I’m listening.” “In your coma—your prolonged coma—you spoke

RÉVISER LES RÈGLES COMPTABLES Les normes comptables, tant les normes International financial reporting standards (IFRS) produites par l’International accounting standards board (IASB), applicables aux entreprises cotées de l’Union européenne, que les normes américaines Generally accepted accounting principles (GAAP) édictées par le Financial accounting standards board (FASB) ont révélé certaines insuffisances dans un contexte de forte perturbation des marchés financiers. Parmi ces insuffisances on retiendra

in important numbers of Western European and American expatriate executives including Spain in their trajectories of professional development. At the other end, a series of labour market niches composed of low skilled poorly paid jobs not readily accepted by Spanish nationals were occupied by immigrants from developing countries. The figures of this type of economic migration increased from less than 50,000 in 1975, to nearly four millions by the beginning of 2006. Coming from all continents, these

Marketing, 8, 65-72. DILLARD, J. F., YUTHAS, K. (2002). «Ethical audit decisions: A structuration perspective», Journal of Business Ethics 36: 49–64. EUROPEAN COMMISSION, DIRECTORATE GENERAL INTERNAL MARKET AND SERVICES, CAPITAL AND COMPANIES. (2011). Accounting and financial reporting, Expert Group on Disclosure of Non-Financial information by EU Companies, Meeting Report, Brussels, Monday 12 September 2011. IGALENS, J., PERETTI J-M. (2008). Audit social: Meilleures pratiques, méthodes, outils, Editions

S. or applicable copyright law. Chapitre 3 Les audits de la RSE « The social auditor’s job is to review a company’s social and environmental performance and to render an assessment. Unlike financial reporting, however, there are no generally accepted accounting and auditing standards on which the auditor and the reader may rely. There are as many different approaches to social auditing as there are firms and individuals conducting such audits. » (Rapport de développement durable de Ben & Jerry’s)

or applicable copyright law. Chapitre 3 Les audits de la RSE « The social auditor’s job is to review a company’s social and environmental performance and to render an assessment. Unlike financial reporting, however, there are no generally accepted accounting and auditing standards on which the auditor and the reader may rely. There are as many different approaches to social auditing as there are firms and individuals conducting such audits. » (Rapport de développement durable de Ben & Jerry’s)

Shehzad et al. (2010) stipulent que bien qu’il soit assez commun de prendre en compte le seuil de propriété de 10 %, conformément aux deux normes comptables, International Financial Reporting Standards (IFRS) et United States Generally Accepted Accounting Principles (US GAAP), un actionnaire détenant des parts inférieures à 20 % est considéré comme passif. 75 Article 40 de la Loi n° 2006-19 du 2 mai 2006, modifiant et complétant la loi n° 2001-65 du 10 juillet 2001, relative aux établissements

dogs and scent hound breeds are still mainly selected for work. The fact that in these two groups, the number of litters produced is significantly smaller than most of the other groups strongly suggests that breeders of the 6th and 7th groups are generally breeding dogs for their own hunting purposes. Therefore their expectations will differ from those of the other breeders, for instance about future improvements of pedigrees: breeders of these two groups are likely to be more interested by an increase