Le dilemme de la double fidélité d'un professionnel de la comptabilité: à l'organisation pour laquelle il travaille et à la corporation dont il est membre

Ce mémoire a pour objet de présenter les résultats d'une recherche visant à établir les facteurs qui déterminent, chez les comptables agréés, leur propension à migrer d’une entreprise à une autre. Le cadre conceptuel de cette recherche repose sur le fait que leur intention de demeurer au même poste ou d'en changer dépend des circonstances particulières auxquelles ils sont confrontés tant sur le plan personnel que sur celui de l'organisation et de la profession. Après avoir passé en revue les recherches qui ont déjà été faites sur le sujet, on a retenu une variable organisationnelle, une variable professionnelle, une variable organisationnelle-professionnelle et deux variables personnelles comme variables indépendantes. Le modèle tente de mesurer la variable dépendante que constitue l’intention de migrer. On a ensuite élaboré cinq hypothèses de recherche. Tenant compte du fait que certains résultats contradictoires obtenus lors de recherches antérieures sont attribués à un manque de rigueur dans la sélection des échantillons, on a pris soin de sélectionner l'échantillon parmi des comptables agréés qui avaient entre trois et six années d'expérience de travail. Les données ont été recueillies au moyen de questionnaires auprès de 120 comptables agréés de six grands cabinets montréalais. L'analyse révèle que leur intention de migrer est déterminée par la variable organisationnelle et les variables personnelles et démontre l'absence d'influence de la variable professionnelle. Ces résultats sont comparables à ceux des études antérieures.

Profile of High Street from centre of 8th St. to the corporation line and thence continued to a point near Wm. Homitters small house /

Covers Wisconsin Avenue north of R Street N.W., Georgetown, Washington D.C.

Atlantic Threads: Singer in Spain and Mexico, 1860-1940

This dissertation examines the role of Singer in the modernization of sewing practices in Spain and Mexico from 1860 to 1940. Singer marketing was founded on gendered views of women’s work and gendered perceptions of the home. These connected with sewing practices in Spain and Mexico, where home sewing remained economically and culturally important throughout the 1940s. "Atlantic Threads" is the first study of the US-owned multinational in the Hispanic World. I demonstrate that sewing practices, and especially practices related to home sewing that have been considered part of the private sphere and therefore not an important historical matter, contributed to the building of one the first global corporation. I examine Singer corporate records and business strategies that have not been considered by other scholars such as the creation of the Embroidery Department in the late nineteen-century. Likewise, this dissertation challenges traditional narratives that have assumed that Spain and Mexico were peripheral to modernity. I look at Singer corporate records in Spain and Mexico and at regional government and cultural sources to demonstrate how Singer integrated Spain and Mexico within its business organization. Singer's marketing was focused on the consumer, which contributed to make the company part of local sewing businesses and cultures.

Why the U.S. Justice Department must act against Moody's Corporation

This short note discusses the importance of the decision facing the U.S. Justice Department in the near future regarding whether or not to take action against Moody’s Corp. for its actions in the lead-up to the Financial Crisis. Having already fined Standard & Poor’s a record $1.375 billion for defrauding investors, the Justice Department faces a much different proposition. This note establishes just some of the reasons why it is imperative that Moody’s is punished, even if ultimately the punishment is less noticeable than that given to Standard & Poor’s.

Managing knowledge flows in Mauritian multinational corporations: empirical analysis using the SECI model

This research was conducted to investigate the management of knowledge flows in a Mauritian multinational organisation. A case study research method was used to gather data which was analysed using the SECI model. Results show that all the four quadrants of this model were applied by the conglomerate in transferring knowledge to its newly acquired manufacturing operations in Madagascar. This paper discusses some of the knowledge management strategies employed.

Audit report on the Iowa Innovation Corporation for the year ended June 30, 2016

Audit report on the Iowa Innovation Corporation for the year ended June 30, 2016

Australian waterfalls as tourism attractions

For a largely arid country with generally low relief, Australia has a remarkably large number and variety of waterfalls. Found mainly near the coast, close to where most of the population lives and near the major tourist resort areas, these landscape features have long been popular scenic attractions. As sights to see and places to enjoy a variety of recreational activities, waterfalls continue to play an important role in Australia’s tourism, even in seaside resort areas where the main attractions are sunshine, sandy beaches and surf. The aesthetic appeal of waterfalls and their value as recreational resources are recognized by the inclusion of many in national parks. Even here, demands of visitors and pressures from developers raise serious problems. This paper examines the way in which waterfalls have been developed and promoted as tourist attractions, demonstrating their importance to Australian tourism. It considers threats to the sustainable use of waterfall resources posed by power schemes and, particularly, by the tourist industry itself. Queensland’s Gold Coast is selected as a case study, and comparisons are made with other areas in which waterfalls have played important roles as tourist attractions, especially the Yorkshire coast of northeast England. The discussion draws largely on an examination of tourist literature from the nineteenth to the twenty-first century, including holiday brochures and guide books, as well as other published sources, together with field observation in various parts of the world