Distribution électronique Cairn.info pour Académie de l'Entrepreneuriat et de l'Innovation. © Académie de l'Entrepreneuriat et de l'Innovation. Tous droits réservés pour tous pays.La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit.

La rente viagère, technique fort ancienne qui consiste à recevoir, sa vie durant, une pension contractuellement déterminée, est un moyen idéal de compléter sa retraite de base acquise auprès des régimes obligatoires. Sous ce concept simple se cache pourtant une construction actuarielle complexe dont la maîtrise par l’opérateur (le plus souvent un assureur), permet d’optimiser le montant perçu en regard de celui que procurerait le capital qui lui correspondrait. Le peu de succès qu’a rencontré cette formule auprès du public contraste avec les nombreuses sources possibles de constitution de droit à une rente viagère, ainsi qu’avec les dispositifs fiscaux mis en place par les pouvoirs publics pour en promouvoir la diffusion.

The general aim of this paper is to shift the interest in two particular stakeholders, the entrepreneur and the company itself, from a vision based on a company perceived as a stock package towards an aesthetic perception of its creation. It intends to link creative entrepreneurship and creativity in the arts. Emanating from the phenomenological thought of Maurice Merleau‐Ponty on artistic vision, this research intends to read the motivations of a creator by a calling, that amounts to a counter‐gift to the beauty of the world. This motivation to create can be articulated in two non‐financial impulses: to dis‐cover and to correct. A sketch portrait of a French entrepreneur is depicted to illustrate the urge to create a small business. A stakeholder understanding is suggested, taking into account schutzian multiple orders of reality.

Purpose -The purpose of this paper is to study how representation is conceptualized in Jewish culture, and how this relates to management. More specifically, it seeks to discuss the banning of images and what can be learned from this in the field of management. Design/methodology/approach -The paper explores the meaning of the prohibition of images in the sacred texts. This serves as a starting point to discuss representation of the world and different forms of thought in the management field. Findings -A major element in the banning of images deals with the involvement of the manager in decision making. The authors argue that organisational images such as accounting numbers are oriented towards economising our attention and thereby allowing the relative absence of the decision maker. The authors suggest that the banning of images reminds us of the importance of the manager's presence and of active participation in decision making and organisational transformation.Research limitations/implications -The paper contributes to the literature on the roles of managerial representation, notably accounting figures, and supports the idea that accountability should not be limited to reporting (be it numbers or qualitative elements). This paper argues for developing the density of the account, for instance by using narratives. This research echoes recent practice turn in management, as the authors' findings can inform management teaching by providing students with dense case-studies of management as actually practised, analysed using sociological or psychological theories. Such dense case-studies do not aim to give students parsimonious models for analysis, or expose them to best practices: rather they seek to help them develop practical wisdom through a better understanding of management. This paper calls then for an increased presence rather than representation in management teaching classes, which is the main limitation of e-learning. Originality/value -Rather than exploring the mechanism of accounting figures in the behaviour of organizational actors or taking a political perspective, this paper focuses on a deep representation of the organization often rooted in magical thought. Relying on the practical wisdom of the Hebraic biblical banning of images, this paper aims to deconstruct organizational thought so as to highlight its contradictions.

Prior research suggests that employees aware of their peers’ mistreatment by management and who themselves are target to such mistreatment help their peers more than employees who have been exposed only to peers’ mistreatment. However, no studies have tried to explain the way this process occurs. Suggesting that this help is performed compassionately, this study models personal and peers’ unjust treatment, empathic concern, and kindness following Kanov et al. compassion process: noticing, feeling, and responding. It hypothesizes that under interactions between personal and peers’ mistreatment staff are more empathically concerned about peers and, hence, amplify kindness out of compassion. Results supported empathic concern as a mediator and, hence, kindness as compassionate behavior. Unexpectedly, however, staff reduced (rather than increased) empathic concern and kindness. Tragedy-of-the-commons is invoked to explain these unexpected results. Simultaneous mistreatment could lead staff to perceive justice as a scarce common resource that is ultimately a source of dispute and uncooperativeness.

Résumé La courbe d’offre du marché parfait des microéconomistes est une exploration du coût marginal qui repose sur les anticipations des entrepreneurs.

No abstract

No abstract