1,720,957 research outputs found
Maîtrise des coûts cachés et efficacité dans les entreprises du secteur industriel
Get PDFL’objectif de cette étude, revient tout d’abord à comprendre la constitution des coûts cachés dans les entreprises industrielles au Cameroun, ainsi que de structurer un modèle de contrôle de gestion susceptible de les réduire pour accroitre l’efficacité. S’appuyant sur une analyse exploratoire qualitative par étude de cas au sein des entreprises du secteur industriel notamment de la ville de Douala, cette étude montre que le Cameroun est un terrain peu exploité en terme de coûts cachés, car la majorité des dirigeants ignorent ces coûts ce qui cause de multiples dysfonctionnements au sein de leurs entreprises. Les principaux résultats qui en sortent montrent qu’il existe des coûts cachés dans ces entreprises, constitués de multiples dysfonctionnements. Toutefois, les dirigeants de ces entreprises adoptent certaines stratégies pour les réduire comme les sanctions, les motivations, les sensibilisations…. Il faudrait aussi noter que dans le contrôle de gestion en contexte camerounais, il faille intégrer le facteur social qui est toujours négligé.
 
Turnover: A generator of technical efficiency in Agro-industrial SMEs in Cameroon
Get PDFStaff turnover has been the subject of several mixed debates in the world, in Africa and in Cameroon. This study aims to evaluate the degree of technical efficiency of agro-industrial SMEs (Small and Medium-sized Enterprises) in Cameroon while showing the effects of staff turnover on their degree of efficiency. To realize this study, data from 103 SMEs in the agro-industrial sector in Cameroon were gotten from the National Institute of Statistics (NIS) of Cameroon from 2018 to 2022. The DEA (Data Employment Analysis) method was used to measure the efficiency and the Tobit regression used for analysis with both DEA technology models, the Constant Scale Return model and the Variable Scale Return model. The results show firstly that, SMEs in the agro-industry sector in Cameroon have a low level of technical efficiency. Secondly, the technical efficiency of these SMEs is significantly and positively influenced by turnover as such, a low level of turnover improves the technical efficiency of agro-industrial SMEs in Cameroon. To improve their technical efficiency, SMEs are recommended to keep a low turnover
Efficience des PME agro-industrielles au Cameroun : une estimation par la méthode Data Envelopment Analysis (DEA)
No full textInternational audienceThe objective of this study is to measure the technical efficiency of agro-industrial SMEs. The DEA method was used to estimate efficiency scores on a sample of 311 SMEs from the INS database of Cameroon. The efficiency scores obtained using the CRS and VRS technologies for the entire sample were 32.81% and 53.39% on average, respectively. These efficiency scores show that Cameroon’s agro-industrial SMEs have a low level of technical efficiency. The results show that under CRS technology, the most efficient branch is forestry and logging, while under VRS technology, the best performance is achieved by the grain and starch powder manufacturing branch. The efficiency gains could have been achieved if all SMEs operated on the production frontier. To remedy this, two complementary solutions exist. One, external, is linked to the structuring of a collaboration with the managers of the non-efficient SMEs for the application of more adequate management methods; inspired by the SME benchmarks or reference groups. The other, internal, is related to the “conformity” of SMEs to the requirements of the socio-cultural environment.Cette étude a pour objectif de mesurer l’efficience technique des PME agro-industrielles. La méthode DEA a été utilisée pour estimer les scores d’efficience sur un échantillon de 311 PME issues de la base de données de l’INS du Cameroun. Les scores d’efficience obtenus selon les technologies CRS et VRS pour l’ensemble de l’échantillon sont respectivement de 32,81 % et 53,39 % en moyenne. Ces scores d’efficience nous ont permis de constater que les PME agro-industrielles du Cameroun ont un niveau d’efficience technique faible. Les résultats montrent que sous la technologie CRS, la branche la plus efficiente est celle de la sylviculture et l’exploitation forestière alors que sous la technologie VRS, c’est la branche du travail des grains et fabrication de poudres amylacées qui réalise la meilleure performance. Les gains d’efficience auraient pu être réalisés si toutes les PME opéraient sur la frontière de production. Pour y remédier, deux solutions complémentaires existent. L’une, externe, est liée à la structuration d’une collaboration avec les dirigeants des PME non efficientes pour l’application des méthodes de gestion plus adéquates ; en s’inspirant des PME benchmarks ou groupes de référence. L’autre, interne, est rattachée à la « conformité » des PME aux exigences de l’environnement socioculturel
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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