Au regard du flou conceptuel qui entoure les notions de conflit et d'ambiguïté de rôle dans la recherche francophone et anglophone, cette communication propose une grille de lecture originale de ces deux construits. Elle est le fruit d'une analyse de la littérature permettant...

This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...

This paper investigates the impact of complementarity reforms on growth and how it depends on GDP per capita. Based on reform data for six policy areas compiled from various sources during the period 1994-2006 for over 100 countries, we compute composite indicators of reform level and...

L'objet de cet article est de montrer en quoi une méthode mixte permet d’analyser et de comprendre les effets de pratiques organisationnelles caractéristiques de la lean production, sur la satisfaction et la santé au travail et ce, dans le contexte français. Les résultats montrent que...

This research aims to analyze the role of positive and negative emotions in decisions about supplier switching in the hotel industry. It shows how, in addition to switching costs and relational norms, positive emotions, such as happiness, empathy, gladness and satisfaction, also act as switching...