{"title":"Comment convaincre de l'utilité de la veille stratégique ?: Le cas d'une PMI tunisienne","authors":"Souad Kamoun-Chouk","doi":"10.1051/LARSG/2009024","DOIUrl":"https://doi.org/10.1051/LARSG/2009024","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"20 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123693081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Ploutocratie et/ou Ochlocratie ?","authors":"Philippe Naszályi","doi":"10.1051/LARSG/2009005","DOIUrl":"https://doi.org/10.1051/LARSG/2009005","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114397226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Externalisation et création de valeur au sein de la « Supply Chain » : l'entreprise étendue","authors":"S. Ayadi","doi":"10.1051/LARSG/2009012","DOIUrl":"https://doi.org/10.1051/LARSG/2009012","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116726959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
For human kind, imaginary travel has always been a way to escape, dream, hope and meet others. However, traveling through airports is not very imaginary. It is where the beginning and end of a tangible service ‘the plane trip’ will take place. The airport terminal is a confined space that is imposed upon the traveler who has no control over the amount of time he/she will be spending there. This qualitative study is an exploratory one, with a sample of thirty five travelers. We drawed two traveler profiles. One is based on the hypothesis of Becker of economical time. The other is based on the hypothesis of Csikszentmihalyi, of psychological time. We analyze the results based on the following themes: Plane traveling, breaking from the everyday routines, the concept of 'time' in the terminal, the concept of 'activity', the types of travelers and their expectations regarding the location, meeting others and social bonding. We conclude with a model that we discuss from both a conceptual and a managerial perspective.
{"title":"Le temps économique et le temps psychologique du voyageur dans un aéroport international","authors":"Michelle Bergadaà","doi":"10.1051/LARSG/2009004","DOIUrl":"https://doi.org/10.1051/LARSG/2009004","url":null,"abstract":"For human kind, imaginary travel has always been a way to escape, dream, hope and meet others. However, traveling through airports is not very imaginary. It is where the beginning and end of a tangible service ‘the plane trip’ will take place. The airport terminal is a confined space that is imposed upon the traveler who has no control over the amount of time he/she will be spending there. This qualitative study is an exploratory one, with a sample of thirty five travelers. We drawed two traveler profiles. One is based on the hypothesis of Becker of economical time. The other is based on the hypothesis of Csikszentmihalyi, of psychological time. We analyze the results based on the following themes: Plane traveling, breaking from the everyday routines, the concept of 'time' in the terminal, the concept of 'activity', the types of travelers and their expectations regarding the location, meeting others and social bonding. We conclude with a model that we discuss from both a conceptual and a managerial perspective.","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123472812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Professionnalisme d'un normalisateur comptable et adoption d'un référentiel de nature anglo-saxonne","authors":"Maher Jeriji","doi":"10.1051/LARSG/2009010","DOIUrl":"https://doi.org/10.1051/LARSG/2009010","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121534602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"L'impact de la notation de crédit sur le pouvoir prédictif des deux théories : « Trade off » et « Pecking order »","authors":"S. Ouni","doi":"10.1051/LARSG/2009008","DOIUrl":"https://doi.org/10.1051/LARSG/2009008","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121210116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Le biais de l'excès de confiance : explication des anomalies du marché financier, cas du marché français","authors":"M. Abbes, Abdelfettah Bouri, Younes Boujelbène","doi":"10.1051/LARSG/2009006","DOIUrl":"https://doi.org/10.1051/LARSG/2009006","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116688253","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"La structure de propriété, les pilules empoisonnées et la richesse des actionnaires","authors":"Nejla Ellili","doi":"10.1051/LARSG/2009013","DOIUrl":"https://doi.org/10.1051/LARSG/2009013","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121736634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ces dernieres annees, les options reelles ont rencontre beaucoup de succes aupres des chercheurs et pour cause : elles permettent de s'interroger sur la valeur de l'incertitude, dimension cruciale de la decision. Pourtant, malgre l'attrait des dirigeants pour les options reelles, en pratique, ces dernieres demeurent peu utilisees. La complexite du concept joue un role important dans ce phenomene. Les options reelles impliquent en effet de nombreux facteurs de nature diversifiee et ancres dans des dynamiques comportementales. L'objectif de cet article est d'appliquer les principes de la dynamique des systemes a l'approche des options reelles, afin de mieux comprendre ses mecanismes et ses dynamiques comportementales. Sur cette base, quatre grandes structures de retroaction ont ete identifiees.
{"title":"Valoriser l'incertitude : Comprendre la dynamique des options réelles","authors":"M. Perez, C. Bérard","doi":"10.1051/LARSG/2009007","DOIUrl":"https://doi.org/10.1051/LARSG/2009007","url":null,"abstract":"Ces dernieres annees, les options reelles ont rencontre beaucoup de succes aupres des chercheurs et pour cause : elles permettent de s'interroger sur la valeur de l'incertitude, dimension cruciale de la decision. Pourtant, malgre l'attrait des dirigeants pour les options reelles, en pratique, ces dernieres demeurent peu utilisees. La complexite du concept joue un role important dans ce phenomene. Les options reelles impliquent en effet de nombreux facteurs de nature diversifiee et ancres dans des dynamiques comportementales. L'objectif de cet article est d'appliquer les principes de la dynamique des systemes a l'approche des options reelles, afin de mieux comprendre ses mecanismes et ses dynamiques comportementales. Sur cette base, quatre grandes structures de retroaction ont ete identifiees.","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116731594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ce papier a pour objet d'etudier la convergence du droit comptable francais vers les IAS/IFRS et la comparabilite des resultats obtenus selon les deux referentiels. Tout d'abord, nous avons essaye d'exposer les differentes strategies de normalisation en se basant sur deux criteres relatifs au degre d'intervention de l'Etat et des organismes professionnels du pays et au recours aux IAS/IFRS. Nous avons pu distinguer quatre strategies possibles ; une strategie de delegation de la normalisation a l'IASB, une strategie de convergence vers les IAS/IFRS, une strategie de delegation de la normalisation aux autres organismes de normalisation internationaux et une strategie d'auto-normalisation. Ensuite, nous avons essaye d'approfondir l'analyse de la strategie de convergence vers les IAS/IFRS a travers l'etude du cas de la France et plus particulierement de l'efficacite des mesures de convergence entreprises en France afin de preparer le passage aux IAS/IFRS en 2005. L'etude concerne un echantillon de 30 entreprises francaises cotees en bourse ayant publie leurs etats financiers selon les referentiels national et international en 2004 et 2005. Les resultats montrent que la comparabilite des resultats obtenus reste limitee surtout pour les petites entreprises.
{"title":"De l'efficacité des mesures de convergence pour préparer le passage aux IAS/IFRS en France","authors":"Salma Damak-Ayadi","doi":"10.1051/LARSG/2009011","DOIUrl":"https://doi.org/10.1051/LARSG/2009011","url":null,"abstract":"Ce papier a pour objet d'etudier la convergence du droit comptable francais vers les IAS/IFRS et la comparabilite des resultats obtenus selon les deux referentiels. Tout d'abord, nous avons essaye d'exposer les differentes strategies de normalisation en se basant sur deux criteres relatifs au degre d'intervention de l'Etat et des organismes professionnels du pays et au recours aux IAS/IFRS. Nous avons pu distinguer quatre strategies possibles ; une strategie de delegation de la normalisation a l'IASB, une strategie de convergence vers les IAS/IFRS, une strategie de delegation de la normalisation aux autres organismes de normalisation internationaux et une strategie d'auto-normalisation. Ensuite, nous avons essaye d'approfondir l'analyse de la strategie de convergence vers les IAS/IFRS a travers l'etude du cas de la France et plus particulierement de l'efficacite des mesures de convergence entreprises en France afin de preparer le passage aux IAS/IFRS en 2005. L'etude concerne un echantillon de 30 entreprises francaises cotees en bourse ayant publie leurs etats financiers selon les referentiels national et international en 2004 et 2005. Les resultats montrent que la comparabilite des resultats obtenus reste limitee surtout pour les petites entreprises.","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128266183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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