Search results for "gestion"
showing 10 items of 2604 documents
Adaptation of HORIVERT to architects Profession
2015
International audience; The architectural profession in France is a regulated vocation whose field of intervention covers the work submitted for a building permit that establishes the architectural project, but also involves more extended missions. Architecture is also an artistic occupation.The entire architecture sector consists mainly of small or micro-organizations. They are framed at national level by the National Council of the Order of Architects (ANOC), which has regional relays. It is an associative organization, independent but recognized by the government, which is in charge of regulating the profession and ensuring the training activities. It is important to keep in mind that th…
CEOs entrenchment and shareholders' wealth
1998
In the agency relation between the shareholders and the CEO, everybody try toreinforce his or her position. For the CEO, it means the pursuit of a betterentrenchment, which allows him to reduce the risk of being dismissed. Theentrenchment model develops the importance for the CEO to get internal or externalconnections and to make efforts in order to attain a higher performance. From a sampleof 1747 annual observations concerning 258 CEOs of public firms for the 1966-1990period, empirical measures allow us to estimate the importance of internal networksand past performance by establishing a measure of CEO entrenchment. Furthermore,we observed, for the shareholders, the existence of an optimu…
La formalisation de l'éthique:un outil stratégique pertinent pour l'entreprise
2000
Ethical formalization is a statement setting down corporate values, principles and beliefs. Analysis of ethics policies in large France based companies shows that it is becoming a new dimension of management completing corporate strategy. The study of these ethical formal policies is followed by a criticism.
Quels apports des modèles de management stratégique à l'analyse de la compétitivité du chemin de fer ?
2018
National audience; La SNCF polarise régulièrement l'actualité économique, sociale et politique. Elle a connu en 2018 une nouvelle réforme qui l'a plongée dans plusieurs mois de crise. Plus largement, c'est l'ensemble des chemins de fer européens qui ont fait l'objet de réformes. Associant universitaires, consultants et syndicalistes, ce livre fait le point sur les évolutions récentes de ce mode de transport dans différents pays : Allemagne, Espagne, France, Italie, Royaume-Uni, Suisse. Il s'intéresse aux modalités d'ouverture à la concurrence et à leurs résultats, à l'économie et aux performances des compagnies, au devenir et aux enjeux du fret, aux statuts des personnels, au management de …
Comment renforcer la règlementation sur l'indépendance des auditeurs ? Quelques leçons tirées du marché français
2010
This paper draws on the growing academic literature, over the last decade, to assess the effects of the French regulation aimed at promoting external auditor independence. For listed companies, the joint-audit requirement results in a less concentrated audit market: Big 4 auditors have a weaker market share as compared with other markets. But audit fees are not lower, however. This could be explained by (1) coordination costs between joint-auditors that outweigh the benefits of a more “open” market, and/or (2) the impossibility to switch auditor during a six-year legal engagement. Elsewhere, the a priori stronger independence associated with that specific regulation does not result in less …
La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français
2010
This paper draws on the growing academic literature, over the last decade, to assess the effects of the French regulation aimed at promoting external auditor independence. For listed companies, the joint-audit requirement results in a less concentrated audit market: Big 4 auditors have a weaker market share as compared with other markets. But audit fees are not lower, however. This could be explained by (1) coordination costs between joint-auditors that outweigh the benefits of a more “open” market, and/or (2) the impossibility to switch auditor during a six-year legal engagement. Elsewhere, the a priori stronger independence associated with that specific regulation does not result in less …
Quand les enseignants claquent la porte
2021
International audience; Les démissions de professeurs des écoles, bien que statistiquement limitées, sont un révélateur de la dégradation des conditions de travail des enseignants dans un contexte d’austérité budgétaire, sans que cette question se limite au thème de la revalorisation des salaires.
Le travail, au-delà de l'évaluation : normes et résistances
2018
National audience; Certains milieux de travail connaissent une véritable inflation des normes. Leurs finalités sont multiples : instaurer de la transparence, garantir au « client » un service de qualité, orienter et contrôler les comportements, responsabiliser les acteurs et les inciter à « l'excellence », mieux évaluer le personnel. En constituant un véritable corset, voire un carcan, ces normes peuvent empêcher les salariés de réaliser un travail de qualité, être une source de démotivation - voire de souffrance au travail - et fragiliser les collectifs de travail en place. Elles peuvent aussi générer des actions de résistance, individuelles et/ou collectives. Damien Collard invite le lect…
La parziale divergenza di interessi tra gli shareholder nella formulazione della strategia aziendale
2020
La storia economica del secolo scorso ha mostrato come specializzazione del lavoro, da un lato, e la necessità di suddividere il rischio tra più investitori, dall’altro lato, abbiano spinto al “divorzio” o, meglio, alla separazione tra la proprietà e il controllo di molte aziende. Esplorando le conseguenze della separazione tra la proprietà e il controllo, gli studi di corporate governance, tradizionalmente, hanno messo in luce i possibili conflitti tra manager e azionisti, denominati conflitti principal-agent. Inoltre, gli studi precedenti hanno riconosciuto la distribuzione della proprietà come un meccanismo utile ad alleviare suddetti conflitti. Il presente capitolo discute criticamente …