Search results for "Auditing"
showing 7 items of 57 documents
Kā veicināt atturību studentu vidū: vienas organizācijas un vairāku morāļu gadījums
2019
Izmantojot morāles antropoloģijas pieeju un sekojot Aristotelim un Fuko, es pētu veidus, kā studentu organizācija veicina atturību no alkohola. Balstoties feminisma pieejā, izmantojot līdzdalīgo novērojumu un padziļinātas intervijas, es parādu, kā organizācijas biedri interpretē un ievieš skaidra dzīvesveida popularizēšanu studentu vidū. Tieša popularizēšana šķita neiespējama viņu minoritātes statusa dēļ, kā arī tādēļ, ka tā bija pretrunā ar viņu izpratni par izvēles brīvību. Atturību veicina, rādot piemēru ārpus organizācijas esošajiem, un atbalsta, izmantojot līdzvērošanu (sousveillance) starp tās biedriem. To nodrošina punktiņu sistēma, kas, sākotnēji iecerēta kā audita sistēma, praksē l…
A Corridor That Moves: Corporeal Encounters with Materiality in a Mental Hospital
2020
Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque
2010
The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.
La parifica dei rendiconti regionali: un caso ancora aperto
2022
The extension of the financial audit to the Regions reveals a physiological distortion between the function and legal regime of the institution that arises several relevant issues: on the one hand, in terms of the legal nature of this form of judgment; on the other hand, on a systematic level, with regard to its insertion in a constitutional structure at least formally characterized by a strong regionalism and a related apparatus of guarantees. In the case law of the Court of Auditors, in particular, it has not been clarified whether the financial audit is a real form of financial control or, in the light of the guidelines of the Constitutional Court, a form of jurisdiction. In the absence …
Innovators and innovated: Newspapers and the postdigital future beyond the “death of print”
2017
Along with other cultural organizations, newspapers, through waves of digital disruption, have become subject to a dominant narrative of crisis. But newspapers have long participated in change. A constructivist approach, qualified by consideration of media materiality, draws attention to diverse but essential processes of innovation around them. We see a contraflow of migration from digital to print, opening up a shared media space; bonding strategies are bringing multimedia to ink on paper, while bridging via boundary objects such as QR (Quick Response) codes are connecting the two. Among other initiatives, development of automation of news production and experiments with transparency are …
Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique
2005
The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to th…
Performative Archives: The Visual Poetry of bpNichol and Derek Beaulieu
2019
International audience; La performance de l’archive dans la poésie visuelle de bpNichol et Derek Beaulieu”En s’adonnant à la dimension matérielle de l’écriture, la poésie visuelle s’engage dans une voie exploratrice qui pense ensemble matériau, écriture et mémoire. La figure de l’archive se decline au sens métaphorique pour dire cette relation. Elle traverse la tradition poétique en suivant la trace des formes adoptées par les divers supports de l’écrit. Si la poésie visuelle peut se dire archive de l’expérience scripturale, ses inscriptions sont le reflet du flux qui caractérise une esthétique et un environnement conditionnés de maniére croissante par des supports technologiques. Cet artic…