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Article
Publication date: 1 March 1990

Guy Fages

Renault's super super‐mini is now in production at the Flins plant. Robots play a major role in body assembly but leave final assembly to operators.

18

Abstract

Renault's super super‐mini is now in production at the Flins plant. Robots play a major role in body assembly but leave final assembly to operators.

Details

Industrial Robot: An International Journal, vol. 17 no. 3
Type: Research Article
ISSN: 0143-991X

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Article
Publication date: 1 February 1989

14.5% more robots were installed in France during 1988 than during 1987 but the automobile industry remains the major sector user. Anna Kochan reports.

32

Abstract

14.5% more robots were installed in France during 1988 than during 1987 but the automobile industry remains the major sector user. Anna Kochan reports.

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Industrial Robot: An International Journal, vol. 16 no. 2
Type: Research Article
ISSN: 0143-991X

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Article
Publication date: 1 April 2003

Jean‐Guy Degos and Richard Mattessich

This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to…

138

Abstract

This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application (Faure, Dumarchey, Delaporte, Penglaou, de Fages de Latour, etc.), followed by a section on cost accounting and managerial control (Julhiet, de Fage de Latour, Detoeuf, Satet, Bournisien, Brunei, Sauvegrai, etc.). Alarger Section is devoted to inflationary problems (Delavelle, Raffegeau and Lacout, Bayard, Léger, Faure, Thomas, Bisson, Dumarchey, Durand, Beaupère, Ratier, etc.). Another large section refers to charts of accounts and public supervision (Otlet, Faure, Blairon, Detoeuf, Caujolle, Fourastié, Gabriel, Chardonnet, Gamier, etc.). The paper closes with a concise general conclusion about this period of transition from a mainly traditional agricultural to an industrial society with its costing problems, its organizational control, and its greater service orientation.

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Review of Accounting and Finance, vol. 2 no. 4
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 12 September 2008

Robert Hinson, Richard Boateng and Olav Jull Sorensen

The deployment and strategic use of e‐business, from basic e‐mail utilization to total enterprise integration, involves the commitment of financial and technical resources. The…

1924

Abstract

Purpose

The deployment and strategic use of e‐business, from basic e‐mail utilization to total enterprise integration, involves the commitment of financial and technical resources. The resources have to be financed. The purpose of this paper is to ascertain the views of trade promotion organizations, donors, export associations and banks on e‐business financing in Ghana's non‐traditional export (NTE) sector, with the view to making policy contributions to the e‐business financing phenomenon in a developing economy (DE) context.

Design/methodology/approach

The research design is qualitative since this is an exploratory study and deep preliminary insights were sought about a hitherto under‐researched information systems topic from a developing country perspective. Officials from the trade promotion; export association, donor and financial communities were interviewed to generate insights to help understand the phenomenon under investigation.

Findings

Some banks find it difficult financing e‐business in NTE firms because it is considered a new area with relatively higher risks and uncertainties. Banks would rather grant small loans to a few select small and medium enterprise exporters in an attempt to limit their default risk. The trade promotion organization is helping (albeit in a moderate manner) with up‐skilling for the improvement in e‐competencies in Ghana's NTE sector. The export product association in collaboration with the donor interviewed is in the throes of designing e‐business interventions in Ghana's NTE sector after recently completing an e‐readiness survey in the same sector.

Originality/value

This paper presents a modest contribution to the export firm‐electronic business literature from a resource‐centered perspective, in a DE context. Studies on e‐business financing in DEs are virtually non‐existent and the policy prescriptions could apply with minor modifications to other related contexts in respect of e‐business financing.

Details

Journal of Information, Communication and Ethics in Society, vol. 6 no. 3
Type: Research Article
ISSN: 1477-996X

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