Search results for "Business administration"
showing 10 items of 1304 documents
De l’introspection à la prospection : transformation organisationnelle collective d’un Tiers-Lieu Culturel. Cas de La Friche la Belle de Mai
2022
Le rapport 2021 de France Tiers-Lieux intitulé « Nos territoires en action. Dans Les Tiers- Lieux on fabrique notre avenir » souligne le nombre croissant de ces espaces. On en dénombre plus de 2500 en 2021 et l’on en prévoit près de 3500 en 2022. 27% d’entre eux sont qualifiés de culturels. Alors que les contours de cet objet restent encore flous (Besson, 2018), il est un autre angle d’analyse moins souvent adopté mais qui peut contribuer à le caractériser. Il s’agit de la dynamique collective du tiers-lieu culturel en tant que structure. Nous cherchons dans cette communication à comprendre comment cette dynamique peut émerger et se construire dans un contexte de remobilisation collective. …
Activisme actionnariat - La guerre de procurations entre Agrium Inc. et Jana Partners LLC
2018
National audience; Ce cas a pour objectif d’illustrer l’activisme actionnarial exercé par un fonds spéculatif. Il est centré sur la guerre de procurations entre Agrium Inc., une société canadienne cotée qui produit des engrais, notamment de la potasse, et Jana Partners LLC, un fonds d’investissement spéculatif. Jana Partners LLC avait pour objectif d’accroître la performance financière et la valeur d’Agrium Inc. Pour ce faire, il a acquis plus de 5 % du capital-actions et il vise à faire élire cinq administrateurs de son choix au sein du conseil d’administration d’Agrium Inc. en vue d’influencer les décisions prises par celui-ci. Il est rare qu’une telle guerre de procurations prenne place …
The activity-based costing method developments: state-of-the art and case study
2008
International audience; This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European …
Can absence restore authenticity? The case of Strasbourg Christmas Market
2023
The Strasbourg Christmas Market (MNS) was greatly impacted by the pandemic in 2020. This research delves into the role of absence in the consumption experience through fifteen semi-structured interviews with regular MNS attendees and ethnographic observations of the MNS's iconic locations. Our findings indicate that individuals, affected by two lockdowns and the pandemic's social and economic repercussions, are eager to rediscover the city without overbidding. The absence reinforces the imaginative value of the MNS, imparting renewed significance. The authentic heritage of Strasbourg's historic center appears to have been reclaimed and compensates for the void. The Christmas market is prese…
Repenser le management des organisations publiques sous le prisme du contrôle de gestion
2023
Certaines des pratiques issues du secteur privé ont progressivement irrigué les organisations publiques : définition de standards et de cibles, déploiement de systèmes d'évaluation de la performance focalisée sur l'efficience, l'économie et l'efficacité, mise en place de nouvelles règles de financement, ouverture à la concurrence et à des logiques de marché...Cette colonisation des structures publiques par un contrôle de gestion issu de l'industrie pose question. En particulier, les finalités de l'action publique autour de l'intérêt général et la notion de bien commun sont-elles compatibles avec une logique de contrôle par les résultats financiers ? Quelle est la place du contrôle de gestio…
The Stressors-Performance Relationship in Public Accounting Firms: A Longitudinal Study
2021
Purpose: This study aims to examine the causal nature of the suggested correlations between stressors and performance in accounting and auditing firms.Design: A longitudinal study of the relationships between role stressors and performance of 71 chartered public accountants and trainee-chartered accountants surveyed before and after the fiscal period has been conducted using the partial least squares approach.Findings: The variation of stress arousal is positively associated with the variations of role conflict and overload, but not with the variations of role ambiguity and stress arousal. The variation of burnout arousal is positively related to the variation of stress arousal and, unexpec…
Antenarrative collabor: Theater managers, actors and staff
2019
International audience
Responsabilité Sociale de l'Entreprise et pratiques de Gestion des Ressources Humaines
2006
As far as human resource management practices (HRM) are concerned, how do French companies respond to corporate social responsibility (CSR)? Are they eager to develop practices beyond the existing legal rules? To answer these questions, we present the results of an inquiry involving 106 HR managers who mainly belong to large manufacturing companies. Their statements, collected by questionnaire, are focused on a few "responsible" HRM practices: - Recruiting practices in favour of disabled or non skilled persons - Training practices promoting the access or the return to work - Communication practices encouraging the dialog between the managers and the employees. According to our results, the …
La Prise en Compte de l'Approche Expérientielle dans l'Analysedes Logiques de Consommation du Spectacle Sportif
2005
EUA and sCER Phase II Price Drivers: Unveiling the reasons for the existence of the EUA-sCER spread
2011
International audience; This article studies the price relationships between EU emissions allowances (EUAs) - valid under the EU Emissions Trading Scheme (EU ETS) - and secondary Certified Emissions Reductions (sCERs)--established from primary CERs generated through the Kyoto Protocol's Clean Development Mechanism (CDM). Given the price differences between EUAs and sCERs, financial and industrial operators may benefit from arbitrage strategies by buying sCERs and selling EUAs (i.e. selling the EUA-sCER spread) to cover their compliance position as industrial operators are allowed to use sCERs towards compliance with their emissions cap within the European system up to 13.4%. Our central res…