This paper proposes several concepts of efficient solutions for multicriteria decision problems under uncertainty. We show how alternative notions of efficiency may be grounded on different decision ‘contexts’, depending on what is known about the Decision Maker's (DM) preference structure and probabilistic anticipations. We define efficient sets arising naturally from polar decision contexts. We investigate these sets from the points of view of their relative inclusions and point out some particular subsets which may be especially relevant to some decision situations.

This study explores the influence of ethics education on accounting students’ level of ethical reasoning in Tunisia. Based on cognitive developmental theory, we tested the effectiveness of an ethics intervention before and after ethics education with a control group. A triangulated research design was incorporated. Experimental and qualitative methods were used to control for experimental bias. This study revealed that the progress of moral development was not significant between the pre-test and the post-test. Data analysis revealed the primary challenges in (...) teaching ethics in the Tunisian audit context. Through a confirmatory qualitative survey, stating “the consequences of unethical behaviour in the long term” demonstrates that the intervention meets the primary interest of this study, and it may influence auditors’ decisions and their perceptions of the potential consequences of their decisions. (shrink)

This study elucidates the link and effect of ethical reinforcement in the post‐financial crisis era by taking two congruent directions to demonstrate that ethical reinforcement can be accomplished by either a continuous ethical training or a meticulous code of business ethics—which members of the mutual fund industry claim they adhere to—as both have a positive effect on the funds’ performance, including sizeable gains to investors. Furthermore, evidence divulges that ethical reinforcement moderates the performance of ethical or socially responsible investments (SRI) (...) funds more than nonethical investments, suggesting that a perspective of ethical or SRI classification of a fund alone is not sufficient, but it is necessary to have the institutional ethical environment and/or managers’ continuous ethical training. This result supports the notion of financial market discipline and reveals some factors behind SRI or ethical funds returns, notably during the period following the recent financial crisis. (shrink)

Dans notre société de plus en plus digitalisée, avons-nous vraiment le choix d’adopter ou non les technologies? Comment cette digitalisation impacte-t-elle les personnes âgées en particulier et son écosystème? Quels sont les enjeux éthiques soulevés par cette digitalisation? Ce texte vise à amener des éléments de réflexions en lien avec ces enjeux selon le point de vue de divers experts des domaines de la technologie, du vieillissement et de la bioéthique. Ces experts se sont rencontrés lors d’un symposium ayant eu (...) lieu à Angers, France, en octobre 2019. Le texte est un compte-rendu des échanges et points de vue de ces experts, ainsi que des discussions ouvertes qu’ils ont eues avec l’assistance, portant sur les principaux enjeux soulevés par cette digitalisation selon la perspective des personnes âgées, des proches-aidants, des soignants, de la société et de la recherche. (shrink)

In this paper we introduce a stochastic model for a population living and migrating between s sites without distinction in the states between residents and immigrants. The evolutionary stable strategies is characterized by the maximization of a stochastic growth rate. We obtain that the expectation of reproductive values, normalized by some random quantity, are constant on all sites and that the expectation of the normalized vector population structure is proportional to eigenvector of the dispersion matrix associated to eigenvalue one, which (...) are, in some way, analogous to the results obtained in the deterministic case. (shrink)

The article investigates the feasibility of district heating in a small town adjacent to a Kraft pulp mill in eastern Canada. A detailed heat demand analysis is performed for all buildings using a geographical information system and archived data provided by the municipality. The study shows that the entire space heating requirement of the town can be supplied by steam from the mill, even during exceptional peak demands. A screening test based on load density indicators, however, reveals that a district (...) heating serving the entire town would probably not be economically viable. An economic analysis of partial districts show that a district covering about half of the town can be economically viable with a proper balance between the price of the steam sold by the mill to the district operator and the cost of the energy sold to customers. (shrink)

Critical edition of a classical commentary on Śābdanirṇaya of Prakāśātma Muni on Advaita Vedanta philosophy.