Energy Efficiency & Socially Responsible Markets

@article{bueno_merino_2703,

title = {L'analyse du modèle d'affaires par les normes IAS-IFRS: le rôle de la ligne spécifique du compte de résultat},

author = {Pascale Bueno Merino and Marc FEUILLOLEY and Samuel Grandval},

url = {https://id.erudit.org/iderudit/1068538ar},

year  = {2019},

date = {2019-12-01},

journal = {Management International},

volume = {23},

number = {Hors série},

pages = {97-114},

abstract = {L'objet de cet article est d'insister sur l'importance, pour les analystes financiers, d'étudier la ligne spécifique intégrée au compte de résultat présenté selon les normes IAS-IFRS. En effet, la ligne spécifique, définie par son caractère non obligatoire, permet de mieux saisir l'originalité d'un modèle d'affaires et de révéler des lieux de rupture stratégique. Cette information se révèle très utile pour faciliter l'élaboration de recommandations aux investisseurs. Pour justifier du rôle de la ligne spécifique, nous avons mené une étude approfondie de huit secteurs d'activité européens. Au plan théorique, cette recherche nous a permis de compléter la typologie des thématiques saillantes de modèle d'affaires proposée par la littérature académique.},

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}

@article{ozdemir_2710,

title = {Institutionalization of the sharing in the context of Airbnb: A systematic literature review and content analysis},

author = {Gokce Ozdemir and Duygu TURKER},

url = {https://doi.org/10.1080/13032917.2019.1669686},

year  = {2019},

date = {2019-12-01},

journal = {Anatolia},

volume = {30},

number = {4},

pages = {601-613},

abstract = {Recent changes in information technologies have transformed business models and shifted consumption patterns, facilitating the rapid rise of the sharing economy, fostering non-traditional direct trading relationships between providers and end-users through online platforms. Exploring the institutionalization of the sharing economy, in particular Airbnb, this study analyses representations of the sharing economy in the academic literature alongside news articles about Airbnb. To explore the concerns expressed by journalists and academics in their coverage of the sharing economy, representative texts from both fields were analysed, revealing implications for scholars, journalists and providers in the traditional and sharing accommodation sectors.},

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tppubtype = {article}

}

@article{ajina_1035,

title = {Does Corporate Social Responsibility Reduce Earnings Management? The Moderating Role of Corporate Governance and Ownership},

author = {Aymen Ajina and Faten Lakhal and Sabrine Ayed},

url = {https://id.erudit.org/iderudit/1060030ar CopiedAn error has oc},

year  = {2019},

date = {2019-09-01},

journal = {Management International},

volume = {23},

number = {2},

pages = {45-55},

abstract = {The purpose of this paper is to investigate the relationship between corporate social responsibility and earnings management and the moderating effect of corporate governance and ownership structure on this relationship. Using panel data for a sample of French listed companies between 2010 and 2013, we find that CSR engagementconstrain earnings management practices suggesting that managers would comply with the ethical requirements and satisfy stakeholders' interests. The results also show that the effect of CSR on earnings management is particularly stronger in more independent boards and with high institutional ownership structure. These corporate governance devices help mitigating managerial opportunistic behavior.},

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pubstate = {published},

tppubtype = {article}

}

@article{el_ouadghiri_533,

title = {Public attention to "Islamic terrorism" and stock market returns},

author = {Imane El Ouadghiri and Jonathan Peillex},

url = {https://www.sciencedirect.com/science/article/pii/S0147596718302506?via%3Dihub},

year  = {2018},

date = {2018-12-01},

journal = {Journal Of Comparative Economics},

volume = {46},

number = {4},

pages = {936-946},

abstract = {Does public attention to Islamic terrorism affect the performance of Islamic and conventional indices? We answer this question by empirically examining the effects of US public attention to Islamic terrorism on returns of US Islamic and conventional indices between 2004 and 2017. US public attention to Islamic terrorism is measured using Google Search Volume, which reflects active public attentiveness, and media coverage, which measures passive attentiveness. We test its effect on the stock returns of Islamic and conventional indices by using difference-in-difference analysis. The results indicate that US public attention to Islamic terrorism negatively affects US Islamic indices, suggesting that investors may make amalgams between terrorism and Islamic finance. These clichés may lead them to sell Sharia-compliant assets when US public attention to Islamic terrorism is high. Taken together, our findings provide new evidence and financial implications for investors and providers of Islamic financial products.},

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pubstate = {published},

tppubtype = {article}

}

@article{boufares_538,

title = {Kinetic study of CO2 hydrates crystallization: Characterization using FTIR/ATR spectroscopy and contribution modeling of equilibrium/non-equilibrium phase-behavior},

author = {Amokrane Boufares and Elise Provost and Didier Dalmazzone and Véronique Osswald and Pascal Clain and Anthony Delahaye and Laurence Fournaison},

url = {https://www.sciencedirect.com/science/article/pii/S0009250918305451?via%3Dihub},

year  = {2018},

date = {2018-08-01},

journal = {Chemical Engineering Science},

volume = {192},

pages = {371-379},

abstract = {Gas hydrates are regarded as promising materials for various potential applications. In particular, CO2 hydrates are known for their cold storage capacities, related to their high latent heat of melting. They could be used as high efficiency Phase Change Materials in Phase Change Slurries for secondary refrigeration loops. A better understanding of the crystallization mechanism of CO2 hydrates in slurries and of the resulting formation kinetics is still needed to evaluate and improve the efficiency of hydrate-based secondary refrigeration process. For that purpose, in the present work the real-time evolution of CO2 concentration in the liquid phase was measured in situ during hydrate formation. CO2 hydrates were formed within a stirred reactor equipped with an Attenuated Total Reflection probe coupled with a Fourier Transform Infra-Red spectroscopy analyzer. By comparing the measured concentration to calculations based on the assumptions of (a) a liquidvapor equilibrium (LVE) and (b) a hydrate-liquid equilibrium (HLE), it was deduced that the crystallization kinetic is limited by CO2 transfers from the vapor phase to the liquid phase, whatever the experimental conditions tested. As soon as hydrates start forming, the CO2 concentration in the liquid phase almost instantaneously reaches the hydrate-vapor equilibrium (HVE) value at the experimental temperature, while the reactor pressure slowly decreases towards the LVE value defined by Henry's law. Different stirring speeds were experimented in order to check the effect of enhancing CO2 dissolution during hydrate formation. This resulted in faster dissolution of CO2, though still transfer-limited formation kinetics.},

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}

@article{gull_2636,

title = {Beyond gender diversity: How specific attributes of female directors affect earnings management},

author = {Ammar Ali Gull and Mehdi Nekhili and Haithem Nagati and Tawhid Chtioui},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0890838917300513},

year  = {2018},

date = {2018-04-01},

journal = {British Accounting Review},

volume = {50},

number = {3},

pages = {255-274},

abstract = {We apply the system GMM regression estimation approach to a matched sample of French firms listed on Euronext Paris during the period 2001-2010 in order to investigate the relationship between female directors and earnings management by considering their specific (statutory and demographic) attributes. We first find that the presence of female directors deters managers from managing earnings. However, this finding does not hold when the statutory and demographic attributes of female directors are taken into account, thus showing that the detection and the correction of earnings management require particular competencies and skills. Interestingly, we find that business expertise and audit committee membership are key attributes of female directors that promote the effective monitoring of earnings management. An important implication of our findings is that the decision to appoint women on corporate boards should be based more on their statutory and demographic attributes than on blind implementation of gender quotas. Finally, our supplementary analysis reveals that female CEOs and CFOs are strongly inclined to reduce earnings management.},

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pubstate = {published},

tppubtype = {article}

}

@article{salehy_625,

title = {Rheological study on CO2 hydrate slurries for secondary refrigeration},

author = {Yasmine Salehy and Pascal Clain and Amokrane Boufares and Véronique Osswald and Anthony Delahaye and Laurence Fournaison},

url = {https://www.lmaleidykla.lt/ojs/index.php/energetika/article/view/3561},

year  = {2017},

date = {2017-11-22},

journal = {Energetika},

volume = {63},

number = {3},

pages = {105-112},

abstract = {To help the fight against climate change, the Kigali deal has planned to eliminate hydrofluorocarbon's use (HFC) in industrial systems. HFCs are powerful greenhouse gases with a high global warming potential. Moreover, HFCs are commonly used as refrigerant within secondary refrigeration processes for cold production. A solution to limit their negative environmental impact would be to reduce the amount of HFC by using a phase change slurries (PCS) in the secondary loop. A PCS is composed of solid phase change particles (solid-liquid) in a liquid transportation phase. Clathrate hydrates are crystalline particles where gas molecules are trapped in water cages. Due to their high energy densities, hydrate slurries, in particular CO2 hydrates, are relevant two-phase secondary fluids because they enhance the energy efficiency of secondary refrigeration systems. In this study, the rheological behaviour of CO2 hydrate slurries in various experimental conditions on a dynamic loop for cold distribution was investigated. An exhaustive state-of-the-art on the rheological studies of hydrate slurries in aqueous solution has pointed out that hydrate slurries are non-Newtonian fluids. However, the rheological behaviour could be different for a same kind of hydrate slurry according to the literature. Moreover, the literature review also highlighted that the most used measurement method for the apparent viscosity is the capillary viscometer. We used a semi-empirical Herschel-Bulkley's model for determining the apparent viscosity of the CO2 hydrate slurry as a function of the hydrate slurry fraction. This work is primordial for designing and sizing a new efficient refrigeration system based on this innovative material.},

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pubstate = {published},

tppubtype = {article}

}

@article{dufour_168,

title = {Impact of pressure on the dynamic behavior of CO2 hydrate slurry in a stirred tank reactor applied to cold thermal energy storage},

author = {Thomas Dufour and Hong Minh Hoang and Jérémy Oignet and Véronique Osswald and Pascal Clain and Laurence Fournaison and Anthony Delahaye},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0306261917309704?via%3Dihub},

year  = {2017},

date = {2017-10-01},

journal = {Applied Energy},

volume = {204},

pages = {641-652},

abstract = {Phase change material (PCM) slurries are considered as high-performance fluids for secondary refrigeration and cold thermal energy storage (CTES) systems thanks to their high energy density. Nevertheless, the efficiency of such system is limited by storage dynamic. In fact, PCM charging or discharging rate is governed by system design (storage tank, heat exchanger), heat transfer fluid temperature and flow rate (cold or hot source), and PCM temperature. However, with classical PCM (ice, paraffin...), phase change temperature depends only on material/fluid nature and composition. In the case of gas hydrates, phase change temperature is also controlled by pressure. In the current work, the influence of pressure on cold storage with gas hydrates was studied experimentally using a stirred tank reactor equipped with a cooling jacket. A tank reactor model was also developed to assess the efficiency of this storage process. The results showed that pressure can be used to adjust phase change temperature of CO2 hydrates, and consequently charging/discharging time. For the same operating conditions and during the same charging time, the amount of stored energy using CO2 hydrates can be three times higher than that using water. By increasing the initial pressure from 2.45 to 3.2 MPa (at 282.15 K), it is also possible to decrease the charging time by a factor of 3. Finally, it appears that the capacity of pressure to increase CO2-hydrate phase-change temperature can also improve system efficiency by decreasing thermal losses.},

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pubstate = {published},

tppubtype = {article}

}

@article{aissaoui_2723,

title = {Les antécédents de la confiance dans la coopération amapienne},

author = {Sonia Aissaoui and Pascale Bueno Merino and Samuel Grandval},

url = {https://doi.org/10.7202/1039788ar},

year  = {2017},

date = {2017-05-01},

journal = {Revue Internationale PME},

volume = {30},

number = {1},

pages = {121-154},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{oignet_68,

title = {Rheological study of CO2 hydrate slurry in the presence of Sodium Dodecyl Sulfate in a secondary refrigeration loop},

author = {Jérémy Oignet and Anthony Delahaye and Jean-Philippe Torré and Christophe Dicharry and Hong Minh Hoang and Pascal Clain and Véronique Osswald and Ziad Youssef and Laurence Fournaison},

url = {https://www.sciencedirect.com/science/article/pii/S0009250916305486?via%3Dihub},

year  = {2017},

date = {2017-03-01},

journal = {Chemical Engineering Science},

volume = {158},

pages = {p294-p303},

abstract = {Secondary refrigeration and thermal energy storage are promising solutions to enhance the performance of refrigeration systems and reduce the impact of refrigerants on the environment. To improve the energy efficiency of secondary refrigeration loops, phase change material (PCM) slurries with a high energy density, such as CO2 hydrate slurries, can be used as a secondary refrigerant. In addition, hydrate-based processes could be an innovative option to capture CO2 from flue gas. In both applications, the rheological properties of the CO2 hydrate slurry have to be controlled.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}