Search results for "gestion"
showing 10 items of 2604 documents
Room temperature acid sonication ICP-MS multielemental analysis of milk
2005
Abstract Room temperature acid sonication of milk samples is proposed as a fast alternative methodology for the determination of the total content of 45 elements (Li, Al, Ti, V, Cr, Mn, Fe, Co, Ni, Cu, Zn, As, Se, Rb, Sr, Y, Mo, Ag, Cd, In, Sn, U, Sb, Te, Cs, Ba, Hg, Pb, Bi, Th, La, Ce, Pr, Nd, Sm, Eu, Gd, Dy, Ho, Er, Tm, Yb, Lu, Hf and Ta) in milk by inductively coupled plasma mass spectrometry (ICP-MS). The aforementioned procedure involves a 10 min sample pre-treatment. Measurements were made in quantitative and semiquantitative (Totalquant ® ) modes of analysis using Rh as internal standard and Be, Ge, Tb and Re for internal calibration of the equipment in the semiquantitative mode. The…
Modeling the anaerobic treatment of sulfate rich urban wastewater. Application to AnMBR technology
2020
[EN] Although anaerobic membrane bioreactors (AnMBR) are a core technology in the transition of urban wastewater (UWW) treatment towards a circular economy, the transition is being held back by a number of bottlenecks. The dissolved methane released from the effluent, the need to remove nutrients (ideally by recovery), or the energy lost by the competition between methanogenic and sulfate-reducing bacteria (SRB) for the biodegradable COD have been identified as the main issues to be addressed before AnMBR becomes widespread. Mathematical modeling of this technology can be used to obtain further insights into these bottlenecks plus other valuable information for design, simulation and contro…
Modeling solid waste decomposition.
2004
The hydrolysis rate coefficients of sorted municipal waste were evaluated from the biochemical methane potential tests using non-linear regression. A distributed mathematical model of anaerobic digestion of rich (food) and lean (non-food) solid wastes with greatly different rates of polymer hydrolysis/acidogenesis was developed to describe the balance between the rates of hydrolysis/acidogenesis and methanogenesis. The model was calibrated using previously published experimental data [Biores. Technol. 52 (1995) 245] obtained upon various initial food waste loadings. Simulations of one- and two-stage digestion systems were carried out. The results showed that initial spatial separation of fo…
L'evoluzione delle procedure d'acquisto nelle regioni
2010
La dynamique concurrentielle, un cadre théorique pour analyser la stratégie des acteurs publics
2023
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…