The French 'Comptes d'Ordre'
Suspense accounts are used when an accounting event presents a temporary suspension or vagueness as far as one of the accounts affected by the event is concerned. Comptes d'ordre constitute a peculiarity of French and Italian accounting systems as well as of national accounting systems. They are also called 'demarcation accounts' and can be classified into: accounts which show stewardship of assets that belong to others, but which the enterprise possesses or manages temporarily; accounts which show rights, responsibilities in general and liabilities resulting from already signed bilateral contracts, the execution of which is to start some time in the future; accounts which define the limits of present entrepreneurial capabilities or delineate the framework of a company's operations, and show plans, targets, or aims of an organization; and accounts which constitute a memorandum of attributes of a company or its owners.
Publication Name: Accounting and Business Research
Predictive validity of ethnic identification measures: an illustration of the English-French classification dilemma in Canada
Traditional market research methods may be suspect in a cross-cultural environment with a multiplicity of markets, as in Canada. Therefore, a new taxonomic procedure is proposed for predicting and measuring ethnic identity in a cross-cultural environment. The method was used successfully to predict and identify ethnic affiliation in Montreal, Canada. The method was also successful in evaluating the predictive ability of traditional ethnic identification measures. Four variables are identified by the procedure as useful to marketing managers and others engaged in cross-cultural research. The results of the study are not only applicable to Canada but to all areas with cross-cultural environments; however, they can only be applied to situations in which the cultural differences are linguistically identifiable.
Publication Name: Journal of the Academy of Marketing Science
En fin! French street furniture in NYC
Jean-Francois Decaux's design for New York City's experimental public pay toilets has been praised. These toilets are tall, gray and sturdy, with hexagonal roofs. The interior is very similar to ships' and airplanes' toilets. Faucets automatically release soapy and clear water, the unit locks itself after every 55 seconds to sterilize and steam-dry the head while high-pressure water automatically washes the floor. The toilet can only be used by one person at a time, the unlockable door opens every 15 minutes, the coin box has been cast into the structure and a magnetic card must be used to access the wheelchair unit.
Publication Name: I.D.
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