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Este estudo busca identificar as características dos passivos e contingências dos 20 clubes das séries A e B do Campeonato Brasileiro de 2017 que apresentaram as demonstrações contábeis de 2010 a 2018. Foi verificado que dos 180 balanços analisados, 79 apresentaram passivo a descoberto denotando problemas efetivos de inviabilidade econômico-financeira embora nenhum clube tenha quebrado efetivamente. Os achados demonstram que os clubes não conseguem se sustentar com recursos próprios e necessitam, eventualmente, captar recursos com terceiros. O estudo se diferencia de pesquisas anteriores porque identifica as características das obrigações presentes e futuras dos clubes de futebol brasileiros. This study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 180 balance sheets analyzed presented uncovered liabilities and denoting effective problems of economic and financial unviability although no clubs broke effectively. The findings demonstrate that clubs cannot support themselves and eventually need to raise third-party resources. The study differs from previous research because it identifies the characteristics of liabilities, and provisions as present and future obligations for Brazilian football clubs. Thus, this research contributes by providing an overview of the indebtedness of Brazilian football clubs. Este estudio busca identificar las características de los pasivos y contingencias de los 20 clubes de las series A y B del Campeonato Brasileño 2017 que presentaron los estados financieros de 2010 a 2018. Se encontró que, de los 180 balances analizados, 79 tenían pasivos no garantizados que denotan problemas reales de inviabilidad económica y financiera, aunque ningún club se ha derrumbado efectivamente. Los hallazgos demuestran que los clubes no pueden mantenerse a sí mismos con sus propios recursos y necesitan recaudar fondos de terceros. El estudio se diferencia de investigaciones anteriores porque identifica las características de las obligaciones presentes y futuras de los clubes de fútbol brasileños.

Osmanlı İmparatorluğu’nda ahalinin her türlü davasına “şer’iyye mahkemeleri” adı verilen kadı mahkemeleri bakardı. Fakat bölgesel nitelikli bu mahkemelerin kararlarından memnun kalmayanların, en yüksek yönetim ve yargı organı mahiyetindeki Divanıhümayun’a müracaat etme hakları vardı. Bundan başka, herhangi bir şer’iyye mahkemesine başvurmadan doğrudan Divanıhümayun’a da gidilebilmekteydi. Buraya akseden davalar başlangıçta “mühimme defterleri” içerisinde yer alırken, sonra “şikâyet defterleri” denilen defterlere ve H 1155 / M 1742’den itibaren de “ahkâm defterleri” adı verilen ayrı bir defter serisine kaydedilmeye başlanmışlardır. Ahkâm defterleri, özellikle “şer’iyye sicilleri” adı verilen kadı mahkemeleri kayıtlarının bulunmadığı bölgelerin şehir tarihi incelemeleri bakımından ehemmiyetlidirler. Şer’iyye sicilleri mevcut olan bölgelerde ise olaylara devlet merkezinin bakış açısını yansıtmaları nedeniyle önem taşırlar. Bu çalışmada, ilgili dönemde Erzurum eyaletine bağlı olan Kuruçay kazasının XVIII. yüzyıl ortalarındaki asayiş durumu 1 ve 3 numaralı Erzurum Ahkâm Defterleri üzerinden incelenmiştir. Ayrıca, devlet merkezinin bölgeden yansıyan şikâyetlere yaklaşımı ve Divan’dan yazılan hükümlerde sunulan çözüm önerileri ortaya konulmaya çalışılıp sorunların nedenleri de irdelenmiştir., In the Ottoman Empire, all kinds of lawsuits of the people were handled by the qadi courts called the “sharia courts”. However, those who were not satisfied with the decisions of these local courts had the right to apply to the Divanıhümayun, which was the highest administrative and judicial organ. Besides, it was possible to go directly to the Divanıhümayun without applying to any local court. While the cases that are reflected the Divanıhümayun were initially included in the “mühimme books”, then later they were recorded in the ledgers called the “şikâyet books” and since 1742 in a separate ledgers series called the “ahkâm books”. The ahkâm books are important in terms of the studies of city history, especially in regions where there are noregisters of the qadi courts, called the “sharia registers”. In regions where registers of the sharia courts, these are important because they reflect the point of view of the state head office. In this study, Kuruçay District which was affiliated with the Erzurum Province in the relevant period public security issues occurred in the mid-18th century by examing according to the Erzurum Ahkâm Books numbered 1 and 3, the approach of the state head office to the complaints reflected from region and solution proposals presented in the provisions written from the Divanıhümayun was tried to be put forward. In addition, the causes of the problems were also examined.

Summary of Banco de España Working Paper no. 2003

İşletmeiçindeki ve dışındaki paydaşların işletme hakkında doğru karar verebilmeleriiçin çeşitli bilgilere ihtiyaçları vardır. Bu bilgilerden en önemlisi isefinansal raporlardır. Finansal raporlar hazırlanırken işletmeler muhasebenintemel kavramları ile finansal raporlama standartlarını dikkate almaktadır. Buaraçlar ile raporların gerçeğe uygun, güvenilir ve şeffaf hale gelmesiamaçlanmaktadır. Finansal raporlardaki bilgiler çoğunlukla gerçekleşen, bazıdurumlarda ise tahmine dayalı veriler dikkate alınarak oluşturulmaktadır.Tahmine dayalı veriler, genel olarak işletme yönetimi tarafından karşılıklarınhesaplanmasında kullanılmaktadır. İşletme yönetiminin aldıkları kararlarsonucunda ortaya çıkan karşılıklar, finansal raporların hazırlanmasında önemlibir rol oynamaktadır. Bu çalışmada öncelikle karşılıklar, Türkiye MuhasebeStandartları çerçevesinde ele alınmıştır. Daha sonra ise TMS 37 Karşılıklar,Koşullu Borçlar ve Koşullu Varlıklar ve TMS 19 Çalışanlara Sağlanan Faydalar standartlarıkapsamında ele alınan karşılıklar konusunun BİST 30 endeksinde yer alanşirketlerin finansal tablolarında ne şekilde ve hangi tutarda yer aldığı,yıllar itibariyle karşılık oranları ve sektörlere göre dağılımı araştırılarakkarşılıkların kullanım düzeyinin tespit edilmesi hedeflenmiştir., Internal andexternal stakeholders need a variety of knowledge to make the right decisionabout the companies. The most important of these are financial reports. Asthese reports are being prepared, companies take into account the basicconcepts of accounting and financial reporting standards. With these tools, itis aimed to provide a fair, reliable and transparent presentation of thereports. The information in the financial reports takes into account the factswhich are mostly realized, in some cases based on the estimation. Estimationbased data are generally used by the business management to calculate the provisions.Provisions have a significant role in the preparation of financial reports. Inthis study, first, provisions are reviewed in Turkish Accounting Standardsframework. Then, by examining in which way and what amount the provision itemsthat taken in the scope of TAS 37 Provisions, Contingent Liabilities andContingent Assets and TAS 19 Employee Benefits are disclosed in financialstatements of companies quoted to BIST 30 index, provision ratios by years, anddistribution by sectors, it is aimed to determine the usage level of provisions.

The signing of a peace agreement does not necessarily guarantee long-lasting peace. In this thesis, we explore which factors explain variations in the success of peace processes after the signing of peace agreements. Recent research has found that of the 216 peace agreements recorded between 1975 and 2011, only 125 resulted in the termination of violence for at least five years after signing the agreement. To shed light on those elements of the accords that are most relevant for the achievement of long-lasting peace, this thesis investigates differences in the degree of military implementation and political and judicial provisions as well as the involvement of the international community and economic funding. The thesis develops a comparative analysis of the accord implementation in El Salvador in 1992, Angola in 1994, and Colombia since 2016. These cases represent instances of successful, failed, and ongoing peace accord implementations, respectively. The analyses reveal that peace processes are more likely to succeed if: (1) sufficient economic funds are allocated for the implementation process, (2) an international third party is involved in the process, and (3) demobilization and disarmament programs are properly implemented, which will reduce violence drastically. In this case, political and judicial provisions play a role by complementing the process, assuring the commitment and trust between the parties allowing the process to move forward. http://archive.org/details/whichfactorsexpl1094564144 Major, National Army of Colombia Approved for public release; distribution is unlimited.

RESUMEN: La presente investigación sobre el cabildo catedralicio de Sigüenza tiene como objetivo clarificar las relaciones de poder, sociedad y cultura, centrándose en el estudio de un grupo social particular: el clero catedralicio. La ciudad de Sigüenza fue un señorío episcopal durante la Edad Media, desde que dejó de someterse al dominio musulmán. El principal objetivo de esta investigación es profundizar en la dimensión social y cultural del cabildo catedralicio de Sigüenza con el fin de caracterizar a su clero como una elite social en la Castilla de la Baja Edad Media. Por tanto, estamos ante un análisis en consonancia con la llamada nueva historia de poder y la historia social cultivada en las décadas recientes. ABSTRACT: The research undertaken on Sigüenza Cathedral Chapter has aimed to clarify the relationships between power, society and culture through the study of a particular social group: the cathedral clergy. The city of Sigüenza became an episcopal lordship during the Middle Ages, after it was freed from Muslim rule. The main objective of this research is to study in depth the social and cultural dimension of Sigüenza cathedral chapter in order to characterise the clergy as a social elite in Castile in the Late Middle Ages. It is therefore an analysis in accordance with the theoretical approach of the so-called new history of power and with the social history that has been cultivated in recent decades.

L’objectiu del present article es donar a conèixer uns resultats preliminars de la meua tesi doctoral: on es farà un anàlisi diplomàtic, paleogràfic i sigil·logràfic dels llibres 23 i 24 (1653 i 1655) de la sèrie Privilegios y provisiones, conservats en l’Arxiu municipal d’Alacant. Aquest tipus de documentació és de gran interès perquè contribueix a conèixer les característiques del formulari i estructura. Permet valorar, entre altres aspectes, trets de l’escriptura humanística i la seua evolució a mitjan del segle XVII. The objective of this article is introduce the investigations of my thesis, where I did a diplomatic, paleographic and sigylographic analysis of 23 and 24 books of Privilegios y provisones of Alicant archive. This type of documents are very interesting because they to a better understanding the characteristics of form and structure. It contributes to value, among other aspects, strokes of evolution of humanistic writing and its evolution in the century XVII.

The aim of this research is to identify characteristics that influence the change in the probability of provisions and contingent liabilities of Brazilian companies. This has been widely observed in specific industries that disclose more information on provisions and contingent liabilities, namely: oil, gas and biofuels, non-cyclical consumption and public utility. The data consisted of 6,194 observations, of which 2,058 lawsuits were mentioned in more than one period, and there were 228 changes in the probability of loss in the period from 2010 to 2016. A logistic regression model with panel data was applied, counting on 11 explanatory variables for the change in the probability of loss, which are divided into two perspectives: (a) characteristics of the companies and, (b) characteristics of the lawsuits. The results indicate that companies listed as ‘New Market’, ADR issuers, change the audit firms, respond to environmental, labor and civil lawsuits with large amounts in dispute, and have financial materiality in terms of risk expectation regarding losses and the duration of the legal process – are more likely to affect the change in the probability of loss. Conversely, the lawsuits in the first or superior instances are more likely not to change the probability of loss. O objetivo desta pesquisa é identificar características que influenciam a mudança na probabilidade de provisões e passivos contingentes de empresas brasileiras. Isso tem sido amplamente observado em setores específicos que divulgam mais informações sobre provisões e passivos contingentes, a saber: petróleo, gás e biocombustíveis, consumo não cíclico e utilidade pública. Os dados consistiram em 6.194 observações, das quais 2.058 ações foram citadas em mais de um período, e houve 228 alterações na probabilidade de perda no período de 2010 a 2016. Foi aplicado um modelo de regressão logística com dados em painel, com 11 variáveis ​​explicativas para a mudança na probabilidade de perda, que são divididas em duas perspectivas: (a) características das empresas e (b) características dos processos judiciais. Os resultados indicam que as empresas listadas como 'Novo Mercado', emissores de ADR, que alteram as firmas de auditoria, respondem a processos ambientais, trabalhistas e cíveis com grandes quantias em disputa, com materialidade financeira quanto a expectativa de risco em caso de perda e o tempo decorrido do processo têm maior probabilidade de afetar a mudança na chance de perda. Por outro lado, os processos que estão em 1ª instância ou em instâncias superiores têm maior probabilidade de não mudar a chance de perda, analisado pela significância e coeficiente negativo, esperados para esta pesquisa.

Английский контекст борьбы за суверенитет короны в XIV в. был связан с наследием борьбы Иоанна Безземельного с папством из-за назначений и инвеституры английского клира. С английским контекстом формирования суверенитета власти связано противодействие духовенства, отказавшегося участвовать в деятельности английского парламента. На основе церковных и государственных документов исследуется решение английской короной проблемы внешнего суверенитета. Не вступая в открытый конфликт с папством, корона предприняла определенные действия. В финансовой сфере произошло ограничение уступок и размеров папских поборов, ограничение действий папских сборщиков налогов. В юридической отменен вассалитет папскому престолу, изданы и использованы серии статутов «Provisores» и «Praemunire». Внутри страны церковь закрепила правовые привилегии, сохранив церковные суды и расширив их компетенцию. Были ведены документы дел канонического и светского права. Обосновано появление права выбора мирян между церковным и королевским судом Англии как существенного препятствия формированию внутреннего суверенитета короны., The article is based on the idea of the Russian medievalist Y. P. Malinin that France since the Philip IV the Fair’s rule was ahead of Western European countries, including England, in the development of political ideas. The French concept of «sovereignty» in the era of the Avignon captivity gave the opportunity for the Crown to monitor the actions of the papal curia. The English monarchy was open to the intervention of their supreme lord. Within England the context of formation of the sovereignty of state power related to the opposition of the clergy having refused to participate in the activities of the Parliament. On the basis of Church and state documents the decision of the English Crown is studied. Entering not into open conflict with the Pope the Crown took the following steps. In the financial sector it limited the size of Pope’s concessions and extortion as well as action of Papal tax collectors. In the law spere the abolition of vassalage to the Holy See and publication and use of a series of statutes «Provisores» and «Praemunire» took place. Within the country the Church fixed legal privileges, maintaining ecclesiastical courts and expanding their competence. Canonical and secular law documents were issued, and laymen had a right to choose between the Church and the Royal courts of England. That was a significant obstacle for formation of the internal sovereignty of the Crown.

El trabajo que se presenta a continuación manifiesta la importancia de considerar en el proceso de aprendizaje las disposiciones y las actitudes de los estudiantes; para lo cual se realizó una caracterización de estas en un grupo de estudiantes de educación media, utilizando un cuestionario que hace parte deltest HCTAES, propuesto por Halpern (1998). Este instrumento permite evidenciar la motivación de los estudiantes en clases de ciencias y su capacidad de pensamiento crítico, por lo que en gran medida hace que los estudiantes toman conciencia de lo que aprenden durante su formación. The work presented here shows the importance of considering in the process of learning the rules and attitudes of students, for whom we made a characterization of such aspects in a group of middle school students using a questionnaire that is part of the HCTAES test proposed by Halpern (1998). This instrument can reveal the motivation of students in science classes and critical thinking skills, so the students greatly have become aware of what they learn during training. O trabalho apresentado aqui mostra a importância de se considerar no processo de aprendizagem as disposições e as atitudes dos alunos, para os quais fizemos uma caracterização destes em um grupo de estudantes do ensino médio através de um questionário que faz parte do HCTAES, teste proposto por Halpern (1998). Este instrumento pode revelar a motivação dos alunos nas aulas de ciências e habilidades de pensamento crítico, pois em grande medida faz com que os alunos tomem conhecimento do que eles aprendem durante a sua formação.

The article considers the impact of multiple shareholder-oriented governance practices on R&D decisions. Based on a sample of 5528 firms belonging to 110 large French listed business groups, our results substantiate the idea that shareholder-oriented governance practices and a lower position in a control pyramid are better for R&D investment. The introduction of any additional shareholder oriented practice is found to result in more R&D. We show, however, that this Anglo-Americanization of the French corporate governance system is only partial. We provide evidence of the co-existence of an old French system of corporate governance with a hybrid model of corporate governance. The lack of concrete results on complementarity among shareholder-oriented governance practices casts doubt on the stability of this hybrid model in the French context. Copyright 2011 The Author 2011. Published by Oxford University Press on behalf of Associazione ICC. All rights reserved., Oxford University Press.

Nigerian children are facing problems in their educational career due to their parents’ inability to take care for them because of their separation as husband and wife, and the ineffectiveness of Nigerian government. The major hindrance that is obstructing child education in Nigeria is uncontrollable corruption that rampant among Nigerian leaders. This is strongly affecting the standard of education across the nation. Therefore, this paper will examine and discuss the legal provisions provided for a child to have access to education under Nigerian laws and causes of educational hindrances in Nigeria. The standard of education in Nigeria, facilities, and quality of teacher would also be examined in the paper. The study will apply qualitative and quantitative methods. The paper closes by enunciating useful suggestions as solutions to the child education hindrances in Nigeria in the best interest of children and nation at large.

The paper approaches the problem of credit risk in the Romanian banking system, given the need for its proper management in the context of credit expansion on a global scale. The link between the current financial crisis and credit risk can be considered in two-ways: production of credit risk is a cause for triggering the current crisis; the expression and expansion of economic and financial crisis has caused the credit risk to manifest itself internationally. This affects the profitability of commercial banks in the system, especially those with less equity capital, that are more vulnerable to such turbulence.

This paper examines estimations of the expected losses of loans and the provisioning techniques imposed by Czech regulatory norms. The current Czech regulatory quidelines define the criteria for loan classification and specify the minimum coefficients used for creating provisions. These coefficients correlate each individual loan with an expected loss. Anticipating the implementation of the New Basel Capital Accord on banking in the Czech Republic, it can be argued that it will be necessary to revise not only the capital adequacy framework, but also procedures connected with provisioning. The estimation procedures of both expected and unexpected losses should interact. This paper emphasizes the potential weak points of the current regulatory framework in the Czech Republic concerning the estimation technique of expected losses and its relation to the estimation technique of unexpected losses.

The paper examines the impact of macroprudential policies on bank credit growth. Towards this end, we develop a model of bank behavior which examines the possible impact of such policies. The testable propositions of the model are empirically examined using a natural experiment for India. The results appear to suggest that macroprudential policies interact with bank ownership to moderate the severity of the credit cycle.

The static design requirements of some seismic codes, such as the Eurocode 8 and-in most cases-the Uniform Building Code, to allow for the effects of earthquake excitation acting in a direction other than the principal axes of the structure do not apply to one-way asymmetric systems. Therefore, with some exceptions, no specific provisions are considered for such systems to cover effects of structural asymmetry on the behaviour of elements located along the symmetric system direction. Aimed towards fulfilling this need, in this paper, a wide parametric study of the inelastic response of one-way asymmetric systems designed according to Uniform Building Code is carried out, considering two-component earthquake excitations. The analyses show that the maximum ductility demands on elements aligned along the asymmetric system direction are very close to, and even lower than, those obtained for symmetric reference systems. Conversely, the symmetric direction elements undergo significantly larger inelasticity than if they were located in symmetric reference systems. Subsequently, the overstrength needed by the symmetric direction elements to prevent such additional ductility demands for several stiffness and plan configurations is quantified. II is concluded that one-way asymmetry should be considered by seismic codes as an intrinsic system property, thus implying that specific provisions should be included for designing elements located along the symmetric system direction, in addition to those currently subscribed to design the asymmetric direction elements. (C) 1998 John Wiley & Sons, Ltd.

This report examines the various state-by-state waivers under No Child Left Behind and the potential for reducing the achievement gap.

La gobernación y la administración de justicia de los caballeros de las Órdenes Militares nacionales, freiles clérigos, territorios y vasallos se centralizó en la Edad Moderna en el Consejo privativo de las mismas. En la presente aportación, además de un estudio introductorio, se relacionan en torno a 1.200 provisiones dictadas por ese Consejo durante la primera mitad del reinado de Carlos I y destinadas a los territorios santiaguistas de la actual región murciana. The government and the administration of justice of the knights of the national Military Orders, clergymen, territories and vasallos was centralized in the Modern Age in a privative Council. In the present contribution, besides an introductory study, are related around 1,200 provisions dictated by that Council during the first half of the reign of Carlos I and destined to the santiaguistas territories of the present Murcian region. Le gouvernement et l’administration de justice des chevaliers des Ordres Militaires ecclésiastiques nacionales, ainsi que freiles, territoires et vassaux a été centralisé dans l’Âge Moderne dans un Conseil propre. Dans la présente contribution, outre une étude introductive, ils sont mis en rapport autour de 1.200 provisions dictées par ce Conseil pendant la première moitié du règne de Carlos I et destinées aux territoires santiaguistes de l’actuelle région murcienne. Regierung und Rechtspflege der Ritter der nationalen Militärorden, Kleriker, Territorien und Vasallen konzentrierten sich in der Moderne in einem privaten Ratgebergremium. Der folgende Beitrag bringt neben einer einführenden Studie ca. 1.200 provisiones, die von einem solchen Rat in der ersten Hälfte der Regentschaft König Karls I. für die vom Santiago-Orden verwalteten Territorien der heutigen Region Murcia verfasst wurden.

Regierung und Rechtspflege der Ritter der nationalen Militärorden, Kleriker, Territorien und Vasallen konzentrierten sich in der Moderne in einem privaten Ratgebergremium. Der folgende Beitrag bringt neben einer einführenden Studie ca. 1.200 provisiones, die von einem solchen Rat in der ersten Hälfte der Regentschaft König Karls I. für die vom Santiago-Orden verwalteten Territorien der heutigen Region Murcia verfasst wurden. The government and the administration of justice of the knights of the national Military Orders, clergymen, territories and vasallos was centralized in the Modern Age in a privative Council. In the present contribution, besides an introductory study, are related around 1,200 provisions dictated by that Council during the first half of the reign of Carlos I and destined to the santiaguistas territories of the present Murcian region. La gobernación y la administración de justicia de los caballeros de las Órdenes Militares nacionales, freiles clérigos, territorios y vasallos se centralizó en la Edad Moderna en el Consejo privativo de las mismas. En la presente aportación, además de un estudio introductorio, se relacionan en torno a 1.200 provisiones dictadas por ese Consejo durante la primera mitad del reinado de Carlos I y destinadas a los territorios santiaguistas de la actual región murciana. Le gouvernement et l’administration de justice des chevaliers des Ordres Militaires ecclésiastiques nacionales, ainsi que freiles, territoires et vassaux a été centralisé dans l’Âge Moderne dans un Conseil propre. Dans la présente contribution, outre une étude introductive, ils sont mis en rapport autour de 1.200 provisions dictées par ce Conseil pendant la première moitié du règne de Carlos I et destinées aux territoires santiaguistes de l’actuelle région murcienne.

The purpose of using estimated values such as: provisions and write-downs of assets is to limit economic risk. Provisions should protect the entity against the adverse effects of future economic events that are possible to predict, and the write-downs of assets should protect the entity against overvaluation of its assets beyond their true value. However, in business practice, these estimates, are often used by the boards of companies to manipulate financial results, both as a tool to increase, as well as to decrease the result.The purpose of this study is to point out the problem of manipulating financial results of companies through the use of estimated values in the form of provisions and write-downs of assets. It seems that it should be taken seriously, and considered as one of the key problems of the theory, and in particular the practice of accounting. The following research methods have been used: an analysis of the literature, an analysis of normative acts, deduction method and comparison method.

Disclosure and determinants studies have been extensively carried out in past accounting research. However, they have one major methodological drawback: the disclosure analysis in these studies is often limited to the determination of the disclosure index, i.e. the sum of disclosed items, weighted or unweighted. The disclosure profile (which reflects the structure of published information) is generally not used in the research design. The objective of this paper is to introduce a divisive (descendant) clustering method which splits the sample into homogeneous sub-groups corresponding to disclosure patterns (or profiles), for clearer determination of the financial characteristics of each group. This methodology is illustrated by a study of disclosure on provisions by large French firms. The results show that the disclosure pattern is related to provision intensity, size, leverage, profit and market expectation, but not to return and industry. This new research method is a valuable complement to expand on disclosure and determinants studies, moving from disclosure levels to disclosure patterns., De nombreuses études des déterminants de la publication d'information financière ont réalisées dans le cadre de la recherche en comptabilité financière. Cependant, elles souffrent d'une difficulté méthodologique majeure. L'étude de l'information publiée se limite souvent à la détermination d'un score d'items, pondérés ou pas. Le " profil " (structure) de l'information publiée n'est pas, en général, utilisé(e) dans la recherche. L'objectif de la présente recherche est de présenter une méthode de classification descendante dite " divisive ". Cette technique décompose l'échantillon global en sous-groupes homogènes qui correspondent à des profils de publication. Ceci permet, dans un second temps, de mieux étudier les caractéristiques financières de chaque sous-groupe. Cette méthodologie est illustrée par une étude de l'information publiée par les grands groupes français en matière de provisions pour risques et charges. Les résultats montrent que le profil de publication est lié à l'intensité des provisions, la taille, l'endettement, le profit et les attentes du marché, mais pas au rendement et à l'industrie. Cette nouvelle méthodologie de recherche est un complément utile pour développer les études des déterminants des publications, afin de passer de l'étude du niveau de publication au profil de publication.

International audience; Cet article est un préalable à une étude empirique sur la possibilité d'existence d'un mode de représentation unique et fiable des risques en comptabilité à travers les provisions pour risques et charges Dans ce cadre, le concept d'image fidèle est proposé comme " garde-fou " complémentaire à la détermination de critères stricts de comptabilisation et d'évaluation de ces provisions.

Booklet concerning scholarships created by Cecil John Rodes, including a memorandum for those interested in appointing scholars.

Letters concerning the scholarships created under the will of the late Cecil John Rhodes.

Letter concerning a position in horticulture and botany at Utah Agricultural College, copies given to J. C. Blair, J. L. Snyder, and L. H. Bailey.