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Évaluation de la gouvernance de l'information : une approche holistique
No full textNational audiencePlusieurs facteurs expliquent l'acuité prise au fil de ces dernières années par la question de la gouvernance de l'information. Parmi ceux-ci mentionnons : (i) la nécessaire maîtrise des coûts liés à l'acquisition, l'utilisation et la diffusion de l'information au sein des entreprises, (ii) le respect des normes et règlementations instituées depuis plusieurs années, (iii) les exigences de sécurité face à la multiplication des risques informatiques, et (iv) l'évolution des exigences métiers qui poussent à actualiser les services offerts au moyen de l'information face à la pression de la concurrence. La maîtrise de cette situation requiert des entreprises la définition d'une politique de la gouvernance de l'information. Toutefois, la recherche sur la gouvernance de l'information et sur son évaluation en est encore à ses débuts. A notre connaissance, il n'existe pas de démarche structurée d'évaluation de cette gouvernance. L'objectif de cet article est précisément de combler cette lacune. La gouvernance de l'information constitue un artefact que nous analysons à l'aide de la théorie des systèmes. Nous présentons les facteurs, tant exogènes qu'endogènes, qui servent de base à l'évaluation systémique de la gouvernance de l'information. Enfin, nous proposons une hiérarchie de critères associés à la méthode d'évaluation que nous appliquons à un cas réel
Experimentation in Dynamic R&D Competition
No full textWe study a two-stage, winner-takes-all, R&D race, in which, at the outset, firms are uncertain regarding the viability of the project. Learning through experimentation introduces a bilateral (dynamic) feedback mechanism. For relatively low-value products , the equilibrium stopping time coincides with the socially efficient stopping time although firms might experiment excessively in equilibrium; for relatively high-value products, firms might reduce experimentation and stop rather prematurely due to the fundamental free-riding effect. Perhaps surprisingly, a decrease in the value of the product can spur experimentation
The Respective Effects of Virtues and Inter-Organizational Management Control Systems on Relationship Quality and Performance: Virtues Win
No full textInternational audienceIn this study, we evaluate how individual virtues and inter-organizational management control systems (IOMCS) influence buyer–supplier performance through relationship quality. Results from a sample of 232 firms confirm that virtues and IOMCS relate positively to relationship quality and performance, respectively. However, IOMCS lose their positive influence on relationship quality when considered along with virtues. That is, when both variables enter the regression model simultaneously, virtues win. This interesting finding has particular resonance at a time when research on ethics still needs to reinforce its positive effects on the practice of management
Hétérogénéité spatiale des prix hédoniques des appartements du marché locatif privé en France
No full textThis article exploits the data collected by the local monitoring rental centers in 11 urban poles in 2015. Whereas the variance of the rent per m² for an urban pole is mainly explained by the structural characteristics of the properties, socio-economic and accessibility variables are also important determinants, especially in large agglomerations, with very different effects between the poles. Inside the poles, the variance of the rent per m² is better explained by the structural characteristics in the periphery than in the center. Inside Paris, the variance explained by socio-economic characteristics is even greater than that explained by structural characteristics.Cet article exploite les données collectées par les observatoires locaux des loyers dans onze pôles urbains en 2015. Si la variance des loyers au m² d’un même pôle urbain s’explique principalement par les caractéristiques structurelles des logements, les variables socio-économiques et d’accessibilité sont néanmoins des déterminants importants, surtout dans les grandes agglomérations, avec des effets très différents entre les pôles. À l’intérieur des pôles, la variance des loyers au m² est mieux expliquée par les caractéristiques structurelles en périphérie qu’au centre. À Paris intra muros, la variance expliquée par les caractéristiques socio-économiques est supérieure à celle expliquée par les caractéristiques structurelles
The VIMOS Ultra-Deep Survey: evidence for AGN feedback in galaxies with CIII]-λ1908 Å emission 10.8 to 12.5 Gyr ago
No full textInternational audienceWe analyze the CIII]-λ1908 Å emission properties in a sample of 3899 star-forming galaxies (SFGs) at 2 3 Å, including ∼20% with modest emission 3 10 Å. A small but significant fraction of 1.2% of SFGs presents strong CIII] emission 20 40 Å up to ∼95 Å) are associated with broad-line AGN. While this makes CIII] the second most frequent emission line in the UV rest-frame spectra of SFGs after Lyman-α, this line alone cannot be considered an efficient substitute for measuring a galaxy redshift in the absence of Lyα emission, unless the spectral resolution is R > 3000 to distinguish among different possible doublets. We find a large dispersion in the weak correlation between EW(CIII]) and EW(Lyα), with galaxies showing strong CIII] and no Lyα, and vice versa. The spectra of SFGs with 10 1010 M⊙ at z ∼ 3 into the population of quiescent galaxies observed at redshift z ∼ 1−2
« This is a Job for an Accountant »: The Changing Roles of Accountants in Superheroes Comics from 1938 to 2018
No full textInternational audienceBased on the study of the roles played 135 accountant characters appearing i US superheroes comic books from 1938 - the birth of the superhero genre - to 2018, this study reveals that, since the beginning of the 21st century, accountants play more positive roles than negative ones in US superheroes comic books. Indeed, originally presented as characters whose death or personal difficulties often initiated the plot and who need the help of the superhero, accountants have progressively became useful sidekicks because of their accounting mastery, as well as valued financial experts and listened accounting advisors. It is now the accountant who helps the superhero to overcome some difficulties. Even if they don't have capes and flashy costumes, accountants have become symbolic superheroes. Thus, this articles shows how entertainment media have conveyed a better image of the usefulness of accountants in fictional worlds over the years, to give them progressively a place as important as the one they have in modern society
Le marketing selon DM : analyse des articles publiés entre 2015 et 2019 et perspectives pour l’avenir
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Does an enhanced technical quality of image lead to a better perceived viewer experience? The case of UHD TV
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Tighter MIP models for Barge Container Ship Routing
No full textInternational audienceThis paper addresses the problem of optimal planning of a liner service for a barge container shipping company. Given estimated weekly demands between pairs of ports, our goal is to determine the subset of ports to be called and the amount of containers to be shipped between each pair of ports, so as to maximize the profit of the shipping company. In order to save possible leasing or storage costs of empty containers at the respective ports, our approach takes into account the repositioning of empty containers. The line has to follow the outbound–inbound principle, starting from the port at the river mouth. We propose a novel integrated approach in which the shipping company can simultaneously optimize the route (along with repositioning of empty containers), the choice of the final port, length of the turnaround time and the size of its fleet. To solve this problem, a new mixed integer programming model is proposed. On the publicly available set of benchmark instances for barge container routing, we demonstrate that this model provides very tight dual bounds and significantly outperforms the existing approaches from the literature for splittable demands.We also show how to further improve this model by projecting out arc variables for modeling the shipping of empty containers. Our numerical study indicates that the latter model improves the computing times for the challenging case of unsplittable demands. We also study the impact of the turnaround time optimization on the total profit of the company
Materiality in Institutions Spaces, Embodiment and Technology in Management and Organization
No full textInternational audienceThis book aims at clarifying the role of materiality, spaces, digitality and embodiment in institutional dynamics from the perspective of Management & Organization Studies. Presenting a rich set of theoretical, methodological and epistemological advances on materiality and institutions, it also gives voice to distinctive and diverse perspectives on materiality in institutions, structuring chapters into four major topics: artefacts and objects, digitality and information, space and time, body and embodiment. This book sparks discussion and debate about ontological dimensions of Management & Organization Studies, including post-discursive, visual, phenomenological and material