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Réal Plourde helped to oil the Couche-Tard/Circle K machine for Alain Bouchard, speeding up the pace of acquisitions and smoothing out the integration of newly acquired chains. As an engineer and MBA graduate with extensive international experience, he brought considerable added value to Alain Bouchard's team. Among other things, he helped to train many of the organization's senior executives, including the current CEO, Brian Hannasch, who joined the company in 2001, working closely with Réal Plourde for nearly a decade before replacing him as Head of Operations in 2011 and ultimately taking over from Alain Bouchard as CEO in 2014.

Although officially retired for some years now, Réal Plourde continues to sit on the boards of several organizations. He also chairs the board of an engineering firm employing more than 2,000 engineers. His Foundation has received several awards for its social and community contributions.

Accounting is part of a cosmology, even an anthropology, which goes beyond the simple input/output operation. This is why its object is in the deepest sense a political term: accounting reports on and informs the relations that a society creates. As the true working heart of a company and of the State, it constitutes, however, a kind of a black box, the design of which would be reserved for certain specialists claiming to be of a scientific neutrality that conceals very political choices. From a normative point of view, accounting standardisation is an instrument of corporate or state governance insofar as it accounts for what is valued: as such, it reflects what matters in a society, not only in the strictly economic sense but also more generally in the social and political sense. As far as the company is concerned, we can conceive of it as an entity owned by the people who work there while holding a mandate of the company as a whole as long as its activity fits into the horizon it sets out. In this sense, it aims to maintain the capital (human, natural and financial) that constitutes it and to meet social needs. As for the State, re-envisioned from the perspective of the common, it becomes the object of institutions thoroughly invested by citizen control at all levels, from a perspective of complete federalism in which political and economic needs are coordinated under the principle of subsidiarity.

Insects have been on the earth for 350 million years, 348 million years longer than man. With one to two million species, insects account for over three‐fourths of the animal species on earth. They are found in practically every terrestrial habitat.

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

Specific examples or brief case-histories in different fields or disciplines illustrate the inventive process from conception to realization.

The authors examine predictions made in 2007 by “China experts” about what the Chinese business environment would look like in 2017. Their predictions were accurate in respect of around two-thirds of the issues they were asked to consider. The authors focus on the one-third of issues about which they were wide of the mark and examine the likely reasons.

The newly named Anthropocene is a time of increasing conception, research, design, development, evaluation and exploitation of new artifacts and services. Objectivity: careful problem-analysis assures the authors’ understanding of innovating pathways.

Trial-and-error methods may be disorderly, log-type research records are not kept, accidents not considered relevant.

Examples cited are transdisciplinary, often requiring inputs from other economic or cultural sectors. These complexities should be of incalculable value to innovators with single-field backgrounds.

Faced with a relentless upsurge in the number of online searches from 1981 to 1982, the Head of Reference, Morisset Library and the Coordinator of Online Searching for the University of Ottawa ran, in June, 1982, a limited survey of staff allocation practices for online searching in 10 Canadian university libraries. The results of this survey and its implications for specific remedies to online staffing problems at the University of Ottawa are detailed. Recommendations for personnel allocation for online searching may find application in other university library systems in North America and elsewhere.

This study aims to propose an approach towards reducing differences between national economies and living standards existing between the world’s wealthiest and least affluent nations.

A systemic review identifies the impeding purpose as proposed above: an entirely new initiative.

The efforts recommended are vital for preserving the human species and ensuring the integrity of our planet. For both the future of the human species and the planet itself, it is essential to reduce the divide between wealthy and poor. Now is the time to give force to the types of implementation necessary to meet these combined goals.

This essay avoids dissecting problems of current geopolitical and ideological character. Despite their sometimes contentious nature, they are often reduced by intelligent diplomacy.

The study proposes a holistic approach to bridging the North-South divide.

This paper aims to discuss the history of human migration till the present day.

The authors analyze the human movement from pre-hominid times, forming patterns of existence. Thus, ambient sun and water, weather and climate extremes, shelter, food supply, natural or human-made disasters gave rise to Homo sapiens’ wanderlust.

Despite obstacles, formidable barriers and even perilous deterrents, the species explored and exploited new soils and waters, whether beneficial or destructive of nature’s ample providence.

The authors treat societal as well as individual action, cultural behavior and the emergence of economic anthropology. Migratory legislation and regulation now risk transformation into resentment and then xenophobia.

The purpose of this paper is to understand a spontaneous movement of social mobilization and protest known as the yellow vests and their unrelenting demand for increased buying power.

A capsule history of France and the universal struggle for a living wage lead to a post-Marxian process of intensified civic action to support the universal aims of well-being and fair play.

The yellow vests appear to be assuming the proportions of an unorthodox labor fraternity, a novel pressure network transcending the usual time-and-money quests of integrated trade unions.

Little attention is paid to the changing nature of employment, work itself and labor competitiveness. These require further research.

Internal and external factors are identified, combining to explain the lack of discipline and orderly evolution by both animators and demonstrators.