Portail HAL de TBS Education
Not a member yet
594 research outputs found
Sort by
Antecedents of combined and balanced use of environmental management accounting tools: A study of French SMEs
No full textInternational audienc
¿A qué obedece la falta de coherencia entre las leyes de privacidad de datos de los EE. UU. y de la UE?
No full textThis blog post precedes the publication of my article "Obstacles to Transatlantic Harmonization of Data Privacy Law in Context" in the University of Illinois Journal of Law, Technology & Policy's Fall 2019 issue, and highlights some of the main points relevant to the obstacles identified in the article
Processus d'émergence d'une Smart city : quelles interactions entre gouvernance et technologies numériques et digitales ?
No full textInternational audienc
Impact of Business Intelligence on Firm’s Performance in Cameroon
No full textPart 2: Big Data and Business IntelligenceInternational audienceGlobally, virtually all companies pursue the same goals, which range from increasing revenues and attracting new customers to nurturing a good image, while using the least possible resources. To achieve those goals, many available IT (information technologies) tools and systems have to be used to make the process easier. “Information systems and IT become the metaphors that provide different tools and techniques to the businesses that intend to overcome the challenge of these environments”. One of those systems or tools is Business Intelligence (BI). What are the prerequisites to the adoption of BI tools by a given company? What are the significant values that prove that BI leads better performance? To answer to these questions, we have decided to investigate the impact of BI on firm’s performance in the Cameroonian context. Our research model is built on the TAM (Technology Acceptance Model), the Extended TAM and the IS Success Model. To test and analyze our proposed model, we used a mixed research method
A multicriteria Master Planning DSS for a sustainable humanitarian supply chain
No full textInternational audienceHumanitarian supply chains (HSCs) contribute significantly to achieving effective and rapid responses to natural and man-made disasters. Though humanitarian organizations have during the last decades made considerable efforts to improve the response to crises in terms of effectiveness and efficiency, HSCs are still faced with so many challenges, one of which is the incorporation of sustainability dimensions (economic, social and environmental) in the management of their supply chains. In the literature, some authors have highlighted that the planning and achievement of sustainability performance objectives in humanitarian operations is hindered by the lack of decision support systems (DSS). Therefore, this paper proposes a multi-objective Master Planning DSS for managing sustainable HSCs. This Master Planning DSS includes: (1) the definition of a set of metrics for measuring the performance of a sustainable HSC; (2) an algorithm to solve the multi-objective problem; and (3) a Master Planning mathematical model to support the tactical planning of the sustainable HSC. Using the information gathered from field research and the literature, an illustrative numerical example is presented to demonstrate the implementation and utility of the proposed DSS. The results show that the order in which the three sustainability dimensions (economic, social and environmental) are prioritized has some impact on the performance measures. Therefore, it is important to fix a tolerance that would enable to obtain an acceptable balance (trade-off) between the three sustainability objectives, in line with the prioritization choice of the decision maker
Innover dans l’évaluation des business plan : une approche par les compétences
No full textNational audienc
L’innovation managériale dans les collectivités locales : analyse empirique de leur caractérisation et de leurs effets
No full textNational audienc
D'une instrumentalisation de la prudence. La revente du parc immobilier de Manufrance (années 1970-années 1980)
No full textInternational audienceThis article examines how prudence can be manipulated when it is translated into an accounting principle. The purpose of conservatism is to support the sustainable growth of industrial companies by reporting assets at the lower end of the range of reasonable values. Based on an in-depth study of Manufrance, a large French industrial company, we describe and analyze how conservatism could be manipulated and diverted from its original purpose. We particularly demonstrate how under-estimating Manufrance’s real estate assets led to opportunistic short-term profits and, eventually, the collapse of the company.Cet article propose un regard comptable sur la prudence. Alors que le principe comptable de prudence a été conçu comme un mode d’évaluation au service du capitalisme industriel et de sa durabilité, nous montrons comment il peut être instrumentalisé selon les contextes. À travers l’étude du cas d’une grande entreprise française, Manufrance, au début des années 1980, nous montrons comment le principe de prudence peut être utilisé en pratique à des fins complètement opposées. À partir de l’étude de la revente du parc immobilier de Manufrance, nous étudions la manière dont la non-comptabilisation de plus-values latentes permet de générer des profits à court terme et d’accomplir la liquidation d’une entreprise dans une certaine opacité
A Threshold Type Policy of a DTN Node Under Fixed Reward Incentive Mechanisms
No full textThe technology of Delay Tolerant Networks (DTN) has been designed to support communication in environments where connectivity is intermittent and communication delays can be very long. We focus on game-theoretic model for DTNs. We consider the model where the source proposes a fixed reward to persuade selfish mobile nodes to participate in relaying messages. The mobile relays can decide to accept or not the packet and then to drop the packet in the future. This game can be modelled as a partially-observable stochastic game. For two relays, we have shown that the optimal policies for the relays relates to the threshold type