106 research outputs found
Impact des facteurs environnementaux, sociaux et de gouvernance (ESG) sur la performance de l'entreprise : Proposition d’un modèle conceptuel
No full textRésumé
Les recherches portant sur les critères environnementaux, sociaux et de gouvernance (ESG) et leurs effets sur la performance utilisent fréquemment une terminologie variée et parfois déroutante. Le terme ESG désigne les efforts des entreprises et des investisseurs qui souhaitent inclure les questions environnementales, sociales et de gouvernance dans leurs activités d'investissement stratégiques. Le score ESG est une nouvelle approche d’évaluation des politiques de l’entreprise en mettant l'accent sur leur impact extra-financier. Contrairement aux données financières traditionnelles, le score ESG se base sur des indicateurs qui reflètent l’influence de l'entreprise sur ces trois dimensions fondamentales. Il est fréquemment démontré que les entreprises ayant des scores ESG élevés ont une meilleure performance opérationnelle, des bénéfices plus élevés et un risque spécifique acceptable. Cependant, les données empiriques sont parfois contradictoires, ce qui suscite l’intérêt des chercheurs en développement durable pour mener des évaluations plus approfondies de la divulgation et de la performance ESG. Cet article contribue à la littérature en mettant en lumière la nécessité de disposer des indicateurs ESG globaux et d’examiner leur impact sur la performance globale des entreprises. Parallèlement, il met en évidence les corrélations positives et négatives entre le scoring ESG et les résultats de l’entreprise. L’étude propose une analyse approfondie en développant des hypothèses sur l’impact des notations ESG, ainsi qu’un modèle conceptuel visant à évaluer cette relation.
Mots clés : Environnemental, social, et gouvernance, notation ESG, performance de l'entreprise
Abstract
Research into environmental, social and governance (ESG) criteria and their effects on performance frequently uses a varied and sometimes confusing terminology. The term ESG refers to the efforts of companies and investors to include environmental, social and governance issues in their strategic investment activities. The ESG score is a new approach to evaluating corporate policies, focusing on their extra-financial impact. Unlike traditional financial data, the ESG score is based on indicators that reflect the company's influence on these three fundamental dimensions. Companies with high ESG scores are frequently shown to have better operational performance, higher earnings and acceptable specific risk. However, empirical evidence is sometimes contradictory, sparking interest among sustainability researchers to conduct more in-depth assessments of ESG disclosure and performance. This article contributes to the literature by highlighting the need for global ESG indicators and examining their impact on overall corporate performance. At the same time, it highlights the positive and negative correlations between ESG scoring and company results. The study offers an in-depth analysis by developing hypotheses on the impact of ESG ratings, as well as a conceptual model to assess this relationship.
Keywords : Environmental, Social, and Governance, ESG Score, Firm PerformanceRésumé
Les recherches portant sur les critères environnementaux, sociaux et de gouvernance (ESG) et leurs effets sur la performance utilisent fréquemment une terminologie variée et parfois déroutante. Le terme ESG désigne les efforts des entreprises et des investisseurs qui souhaitent inclure les questions environnementales, sociales et de gouvernance dans leurs activités d'investissement stratégiques. Le score ESG est une nouvelle approche d’évaluation des politiques de l’entreprise en mettant l'accent sur leur impact extra-financier. Contrairement aux données financières traditionnelles, le score ESG se base sur des indicateurs qui reflètent l’influence de l'entreprise sur ces trois dimensions fondamentales. Il est fréquemment démontré que les entreprises ayant des scores ESG élevés ont une meilleure performance opérationnelle, des bénéfices plus élevés et un risque spécifique acceptable. Cependant, les données empiriques sont parfois contradictoires, ce qui suscite l’intérêt des chercheurs en développement durable pour mener des évaluations plus approfondies de la divulgation et de la performance ESG. Cet article contribue à la littérature en mettant en lumière la nécessité de disposer des indicateurs ESG globaux et d’examiner leur impact sur la performance globale des entreprises. Parallèlement, il met en évidence les corrélations positives et négatives entre le scoring ESG et les résultats de l’entreprise. L’étude propose une analyse approfondie en développant des hypothèses sur l’impact des notations ESG, ainsi qu’un modèle conceptuel visant à évaluer cette relation.
Mots clés : Environnemental, social, et gouvernance, notation ESG, performance de l'entreprise
Abstract
Research into environmental, social and governance (ESG) criteria and their effects on performance frequently uses a varied and sometimes confusing terminology. The term ESG refers to the efforts of companies and investors to include environmental, social and governance issues in their strategic investment activities. The ESG score is a new approach to evaluating corporate policies, focusing on their extra-financial impact. Unlike traditional financial data, the ESG score is based on indicators that reflect the company's influence on these three fundamental dimensions. Companies with high ESG scores are frequently shown to have better operational performance, higher earnings and acceptable specific risk. However, empirical evidence is sometimes contradictory, sparking interest among sustainability researchers to conduct more in-depth assessments of ESG disclosure and performance. This article contributes to the literature by highlighting the need for global ESG indicators and examining their impact on overall corporate performance. At the same time, it highlights the positive and negative correlations between ESG scoring and company results. The study offers an in-depth analysis by developing hypotheses on the impact of ESG ratings, as well as a conceptual model to assess this relationship.
Keywords : Environmental, Social, and Governance, ESG Score, Firm Performanc
THE EMERGING OF A MULTILATERAL FORUM FOR DEBT RESTRUCTURING: THE PARIS CLUB
No full textThis paper describes the evolution of intergovernmental relationships on debt rescheduling. It starts describing some experiences that aroused in the 18th Century and which negotiations were carried out, in many occasions, with the help of gunboat diplomacy. The settlement of liabilities that were created at the aftermath of the two 20th Century World Wars, which were – at least for some countries –- not exactly debt but war reparations, gave some insights in how to deal with these problems allowing the debtor country to find its own path to get out of the debt overhang. The settlement of these foreign liabilities may give some guidelines for dealing with debt restructuring in more general cases The creation of the Paris Club – which is a very civilized way to settle debt defaults compared to gunboat diplomacy – is analyzed and described here: first its emergency as an ad hoc transitory institution and later its evolution toward its definitive establishment in the international financial system landscape. It is also suggested that for a combination of events, which included the launch in Evian of the G-8’s so-called Evian Approach for the Paris Club, as well as the lack of support of some major industrialized countries to the implementation of a Sovereign Debt Restructuring Mechanism (SDRM), the Paris Club has become the only feasible international intergovernmental debt restructuring mechanism in spite of numerous shortcomings embodied in it. On this basis, some improvements of the actual mechanism are proposed, without precluding the possibility of the implementation of a more equilibrated SDRM in the future.
SHARE OF LABOUR COMPENSATION AND AGGREGATE DEMAND – DISCUSSIONS TOWARDS A GROWTH STRATEGY
No full textEconomic growth strategies of developing countries have focused in the last decades on expanding their exports. In that scheme, wage compression seems necessary in order to compensate the observed slow productivity pace achieving, therefore, “competitiveness”. The core of this discussion is, undoubtedly, how the national product is appropriated through wages and surplus, i.e. the factorial income distribution. From that viewpoint, this paper discusses the long-term impoverishment of Argentinean workers through two key aspects of the economic process: on one hand, the way in which labour force is allocated, by analysing the relationship between real wage and productivity. On the other, how income is used in the acquisition of consumer goods and capital formation. In order to fully comprehend those trends, this paper recourses to an international comparison with two types of countries: the developed ones (United States of America, France and Japan) and the largest Latin American economies (Brazil and Mexico). As these processes take place in the long run, this paper’s analysis period will start from the 1950s.
Edebî Değer Açısından Dil Sapmalarının Üstünlük Problemi: Cahiliye Dönemi Özelinde Şiir Zaruretleri
No full textStandard language, which follows rules of dictionary and grammar, undergoes various changes when it is the subject of literature, especially poetry. These changes, called linguistic deviation, are due to the poet's expression of his feelings and thoughts by forcing the possibilities of language. In this direction, language deviations can be defined as the dispositions where the author goes out of the standard language, as in the examples of changes in the pronunciation (savt), form (sarf) or spelling (kitabet) of the words, the derivation of new words that are not used in the language (irtical) and the deterioration of the syntax (nahv). According to many literary critics such as Ibn Hisham al-Ansari (d. 761/1360) and 'Abd al-Qadir al-Baghdadi (d. 1093/1682), this language used by Arab poets who were not influenced by foreign languages, namely the Cahili, Muhadram and Islami poets (kudema), was acceptable and it is considered as daruratus-si'riyye (poetry necessities). In this context, deviations that do not comply with the standard language are tried to be explained with dialect differences, different variants of the couplet or various interpretations. However, some scholars such as Ibn Faris (d. 395/1004) and Abu al-Hasan al-Jurjani (d. 392/1001-1002) argue that these usages are lahn (linguistic mistakes). According to these names, it is not correct to explain the poets' use, which are contrary to the standard language rules, with excessive interpretations (takalluf). Assuming that linguistic deviations are lahn, they cannot represent a superiority in terms of literary value, but when considered as a necessity, they represent a superiority within the framework of certain criteria. But any specific criteria have been determined before about which linguistic deviations represent the superiority. Therefore, in our study, the theories put forward about the accuracy of linguistic deviations that exceed the standard language rules will be examined and the necessary criteria for them to represent a superiority will be determined. In this direction, the difference in meaning and form that this deviation adds to the expression becomes important. If the language deviation, which is contrary to the standard sentence structure, does not comply with the language rules in any aspect and does not add any superiority to the poem in terms of meaning and form, it does not seem possible for such uses to represent a more fluent and persuasive language (al-Balagha). However, the language deviation reveals a new meaning or form that is not found in the standard expression, and if this usage complies with the standard language rules, it represents a more eloquently language. The degree of violation of the purity and perfection of language (fasaha) of a statement is related to the violation of qiyas (analogy?) and grammatical incongruity mentioned in the rhetoric books. The contravention of common language rules of these uses, which are not considered fasih varies. As a matter of fact, some of these were seen as minor mistakes that could be ignored, while others were considered as major mistakes. For this purpose, a conceptual framework about linguistic deviations is drawn at the introduction of the article, and the literary theories on the subject are examined in the first chapter. In the second part, it is argued that linguistic deviations represent a superiority depending on certain criteria by giving examples from the poems of the period of jahiliyah.Sözlük ve gramer kurallarına uygun olan ölçünlü dil, edebiyata bilhassa şiire konu olduğunda çeşitli değişikliklere uğrar. Dil sapmaları adı verilen bu değişiklikler, şairin, dilin
imkânlarını zorlayarak duygu ve düşüncelerini anlatmasından kaynaklanır. Bu doğrultuda dil
sapmaları, kelimelerin telaffuzunun (ṣavt), biçiminin (ṣarf) ya da yazımının (kitâbet) değişmesi; ilgili dilde kullanılmayan yeni lafızların türetilmesi (irticâl) ve sözdiziminin (naḥiv) bozulması örneklerinde olduğu gibi yazarın, standart dilin dışına çıktığı tasarruflar olarak tanımlanabilir. İbn Hişam el-Ensârî (öl. 761/1360) ve Abdülkadir el-Baġdâdî (öl. 1093/1682)
gibi pek çok edebiyat tenkitçisine göre farklı dillerden etkilenmemiş Arap şairlerin, yani ḳudemâ olarak nitelendirilen Câhiliyyûn, Muḥaḍramûn ve İslâmiyyûn adlı şair tabakalarının
kullandıkları dil sapmaları makbul sayılıp ḍarûrâtüş-şiʿriyye (şiir zaruretleri) olarak değerlendirilir. Bu çerçevede ölçünlü dile uymayan dil sapmaları, lehçe farklılıkları, ilgili beytin
farklı varyantları ya da çeşitli yorumlarla izah edilmeye çalışılır. Fakat İbn Fâris (öl.
395/1004) ve Ebü’l- Ḥasen el-Cürcânî (öl. 392/1001-1002) gibi bazı âlimler, şair de olsa hiç
kimsenin hatadan masum olmadığını dolayısıyla da ilgili kullanımların laḥn (hata) olduğunu
öne sürer. Bu isimlere göre şairlerin standart dil kurallarına aykırı olan tasarruflarını zorlama
yorumlarla açıklamak anlamlı olmadığı gibi doğru da değildir. Dil sapmalarının hata olduğu
varsayıldığında bunların edebî değer açısından, sapma olmayan bir metinden daha üstün olması mümkün değilken zaruret olarak değerlendirildiklerinde belirli kıstaslar çerçevesinde
daha üstün olabilirler. Fakat hangi şiir zaruretlerinin bu üst dili temsil ettiği konusunda daha
önce belirli kriterler ortaya konulmamıştır. Bu yüzden çalışmamızda ölçünlü dil kurallarını
aşan dil sapmalarının doğru olup olmadığı hakkında ortaya atılan teoriler incelenip bunların
üst bir dili temsil etmesi için gerekli olan ölçütler tespit edilecektir. Bu bağlamda dil sapmasının sebep olduğu fesâhat ihlali ile bu sapmanın ifadeye kattığı anlam ve şekilsel form önem
kazanmaktadır. Standart cümle yapısına aykırı olan dil sapması hiçbir yönü ile dil kurallarına
uymuyor ve şiire anlam ve şekil açısından hiç bir meziyet katmıyor ise bu tür kullanımların
üst bir dili temsil etmesi mümkün görünmemektedir. Fakat ilgili dil sapması standart ifadede
bulunmayan yeni bir anlam veya şekli ortaya koyuyor ve bu kullanım bir yönü ile ölçünlü dil
kurallarına uyuyor ise üst bir dili temsil eder. Bir ifadenin fesâhati ihlal derecesi ise belâğat
kitaplarında zikredilen kıyâsa muḫâlefet ve teʾlîf zaafı ile yakından alakalıdır. Bu çerçevede
yaygın kelime kurallarına (sarf) aykırı olan kullanımlar kıyâsa muḫâlefet, cümle yapısına (nahiv) aykırı olanlar ise teʾlîf zaafı olarak adlandırılır. Fasih sayılmayan bu tasarrufların yaygın
dil kurallarına aykırılığı, oluşan hatanın boyutu ile ilişkili olarak değişmektedir. Nitekim bunlardan bazıları göz ardı edilebilir küçük hatalar, diğerleri ise büyük fesâhat ihlalleri olarak
değerlendirilmektedir. Kısaca dil sapmalarının daha üst bir dil kullanımını temsil etmesi için
ilgili zaruretler standart dil kuralları ile izah edilebilmeli ve muhatapta uyandırdığı etki ölçünlü dilden daha fazla olmalıdır. Aksi takdirde şairin yaptığı tasarruf, anlamsız; ilgili dil sapması ise hatalı olacaktır. Çünkü şair, dil sapması olan bu lafız yerine, vezne uygun başka bir
kelime seçebilir ya da bu lafzın yerini değiştirebilirdi. Bu doğrultuda makalenin girişinde dil
sapmaları hakkında kavramsal bir çerçeve çizilip ilk bölümde konuyla ilgili edebiyat nazariyeleri incelenecektir. İkinci bölümde ise Cahiliye dönemi şiirlerinden örnekler verilerek dil
sapmalarının belirli ölçülere bağlı olarak üstünlük ifade ettiği öne sürülecektir
L’ intelligence artificielle comme levier de performance dans les entreprises de services: Rôle du contrôle de gestion et de l’innovation organisationnelle
No full textLe secteur des services, caractérisé par sa complexité et sa forte intensité en capital humain, fait face à des défis croissants en matière de performance et d’adaptabilité. Cette recherche explore le rôle stratégique de l’intelligence artificielle (IA) dans l’amélioration de la performance organisationnelle des entreprises de services, en mettant l’accent sur ses interactions avec les pratiques managériales. L’étude repose sur une approche post-positiviste et une enquête quantitative menée auprès d’un échantillon de 99 managers et responsables d’entreprises de services situées dans la région de Fès-Meknès. L’analyse statistique, appuyée par des outils d’apprentissage automatique, met en évidence le rôle de l’IA dans l’automatisation de la collecte et de l’analyse des données, permettant une prise de décision plus rapide et plus pertinente. Les résultats montrent que l’IA contribue également à l’optimisation des ressources, à la personnalisation des services et au renforcement de l’innovation organisationnelle. En favorisant l’apprentissage organisationnel et la réactivité stratégique, l’IA s’impose comme un levier essentiel pour accroître la compétitivité et la pérennité des entreprises de services. Cette intégration forme un modèle hybride de gouvernance managériale qui conjugue technologies avancées et agilité décisionnelle.
Mots-clés : Apprentissage organisationnel ; compétitivité ; intelligence artificielle ; performance ; services
Mehdi el Hanefi'nin Merahu'l-Ervah şerhinin tahkik ve incelemesi sayfa: (/50/b) - (/110/b)
No full textArapça ilimler arasında sarf ilminin önemi herkesçe malumdur. Bundan dolayı eskiden beri alimlerimiz sarf ilmiyle ilgili eser yazmayı önemsemişlerdir. Sarf ilminin önemli eserlerinden biri olan ve gün yüzüne çıkarılmaya değer, fayda sağlayacak olan Mehdi Hanefi'ye ait "şerhü'l-merah" isim eserde Yazarın önemli kişiliği bu kitapta kendini göstermiş ve yazar birkaç konuya değinerek mazi, muzari, emir kiplerini, merfu, mansub, merfu ve gizli zamirleri, fiilleri ve durumlarını, Ayrı ve bitişik yazılanları gizli ve açık zamirleri incelemiştir. Hazfetme ve Ziyade çalışmalarına değinmiştir. Farsça bazı kelimeleri açıklamıştır. Şerhü'l Merah metninde geçen ibareleri açıklamak için çaba göstermiştir. Dolayısıyla bu eser, sarf kitapları arasında kendine layık bir yer edinen güzel bir şerh olmuştur . Bu eserin Bir bölümünü ( sayfa 50-110 arası ) tahkik ettiğim çalışmam üç bölümden oluşuyor . 1. Bölüm El yazmasının incelenmesi 2. Bölüm eserin metni ve 3. Bölüm eserin tahkiki. Çalışmam yaklaşık 130 sayfadan oluşmaktadır . Eserin anlaşılması güç olan ibarelerini açıkladım ve tüm dikkatimle hatalardan arınmış bir şekilde metni doğru yazmak için çabaladım. Bu çalışmamın faydalı olmasını Allah'tan dilerim, çünkü o en iyi işiten ve en yakın olandır.Everyone knows the importance of morphology in Arabic sciences, that is why our scholars have been interested in it since ancient times. (Sharih Marah Al Arouah) by Al Mahdi Al Hanfi is one of the important books in the science of morphology. It is a useful book, and it is a book worthy of coming out into the light. Where the author's character appears in it, where he focused on many subjects. He researched the words' structures in past, present, and imperative. The author touched on several topics in it. He studied the nomination, accusation, and their conditions with the verbs; connection and separation; appearance and disappearance. The author has done his best to explain appropriateness among the morphology books. I have schooled in part of this book, and my research included three sections, the manuscript study, the Marah Alroah text section, and the investigation section. My research included 130 pages. I have focused my attention to get the text correct and empty of corrections and distortions, so I extracted the author's text on what is most likely to be the author's text and that is interviewing the manuscript copies and proofing the correct from the differences when there is a difference. I also cleared the ambiguous statements in it and I committed when there's a need. I ask the Almighty God to benefit in it he is all-hearing and all near
Mehdi el Hanefi'nin Merahu'l-Ervah şerhinin tahkik ve incelemesi sayfa: (/50/b) - (/110/b)
No full textArapça ilimler arasında sarf ilminin önemi herkesçe malumdur. Bundan dolayı eskiden beri alimlerimiz sarf ilmiyle ilgili eser yazmayı önemsemişlerdir. Sarf ilminin önemli eserlerinden biri olan ve gün yüzüne çıkarılmaya değer, fayda sağlayacak olan Mehdi Hanefi'ye ait "şerhü'l-merah" isim eserde Yazarın önemli kişiliği bu kitapta kendini göstermiş ve yazar birkaç konuya değinerek mazi, muzari, emir kiplerini, merfu, mansub, merfu ve gizli zamirleri, fiilleri ve durumlarını, Ayrı ve bitişik yazılanları gizli ve açık zamirleri incelemiştir. Hazfetme ve Ziyade çalışmalarına değinmiştir. Farsça bazı kelimeleri açıklamıştır. Şerhü'l Merah metninde geçen ibareleri açıklamak için çaba göstermiştir. Dolayısıyla bu eser, sarf kitapları arasında kendine layık bir yer edinen güzel bir şerh olmuştur . Bu eserin Bir bölümünü ( sayfa 50-110 arası ) tahkik ettiğim çalışmam üç bölümden oluşuyor . 1. Bölüm El yazmasının incelenmesi 2. Bölüm eserin metni ve 3. Bölüm eserin tahkiki. Çalışmam yaklaşık 130 sayfadan oluşmaktadır . Eserin anlaşılması güç olan ibarelerini açıkladım ve tüm dikkatimle hatalardan arınmış bir şekilde metni doğru yazmak için çabaladım. Bu çalışmamın faydalı olmasını Allah'tan dilerim, çünkü o en iyi işiten ve en yakın olandır.Everyone knows the importance of morphology in Arabic sciences, that is why our scholars have been interested in it since ancient times. (Sharih Marah Al Arouah) by Al Mahdi Al Hanfi is one of the important books in the science of morphology. It is a useful book, and it is a book worthy of coming out into the light. Where the author's character appears in it, where he focused on many subjects. He researched the words' structures in past, present, and imperative. The author touched on several topics in it. He studied the nomination, accusation, and their conditions with the verbs; connection and separation; appearance and disappearance. The author has done his best to explain appropriateness among the morphology books. I have schooled in part of this book, and my research included three sections, the manuscript study, the Marah Alroah text section, and the investigation section. My research included 130 pages. I have focused my attention to get the text correct and empty of corrections and distortions, so I extracted the author's text on what is most likely to be the author's text and that is interviewing the manuscript copies and proofing the correct from the differences when there is a difference. I also cleared the ambiguous statements in it and I committed when there's a need. I ask the Almighty God to benefit in it he is all-hearing and all near
Le rôle des pratiques de contrôle de gestion dans l'amélioration de la performance des entreprises de services : Cas de la région de Fès-Meknès, Maroc
No full textRésumé
Le secteur des services se distingue par une économie où la fourniture de services occupe une place centrale par rapport à la production de biens tangibles, caractérisée par une variabilité accrue, une personnalisation croissante des offres et une forte dépendance aux compétences humaines, faisant des interactions entre clients et entreprises un élément essentiel, où la qualité du service, la réactivité et l'innovation sont des facteurs clés de succès. Cette thèse explore les déterminants de la performance globale des entreprises de services, mettant en lumière le rôle crucial du contrôle de gestion dans ce contexte spécifique, avec pour objectif principal d'identifier les pratiques de contrôle de gestion les plus efficaces pour améliorer la performance des entreprises opérant dans ce secteur, en se concentrant particulièrement sur la région de Fès-Meknès au Maroc. La méthodologie adoptée repose sur une approche post-positiviste, impliquant une analyse quantitative des pratiques de contrôle de gestion et de leur impact sur la performance des entreprises de services, en utilisant des outils d'analyse statistique avancés pour examiner les relations entre ces pratiques et la performance globale, tout en mettant en lumière le rôle médiateur de variables telles que l'apprentissage organisationnel et l'innovation. Les six variables étudiées constituent un modèle pertinent pour les entreprises de services cherchant à améliorer leur performance, soutenu par une enquête approfondie menée auprès d'un échantillon d'entreprises de services pour recueillir des données sur leurs pratiques de contrôle de gestion et leur performance globale. Les résultats révèlent une diversité de pratiques de contrôle de gestion, démontrant leur impact significatif sur l'amélioration de la performance, avec une performance globale atteinte grâce à une combinaison de pratiques communes et spécifiques, se complétant mutuellement et présentant une nature variée.
Mots-clés : Apprentissage organisationnel, contrôle de gestion, entreprises de services, innovation, performance, performance des entreprises de services, services.
Abstract
The context of the service sector is distinguished by an economy where the provision of services holds a central position compared to the production of tangible goods. This domain is often characterized by increased variability, growing customization of offerings, and a strong reliance on human skills. Interactions between clients and businesses are of paramount importance, with service quality, responsiveness, and innovation being essential factors for success in this sector. This thesis aims to explore the determinants of overall performance in service companies, highlighting the crucial role of management control in this specific context. The main objective of this research is to identify the most effective management control practices for enhancing the performance of companies operating in the service sector, with a particular focus on the Fes-Meknes region in Morocco. The methodology adopted relies on a post-positivist approach, involving quantitative analysis of management control practices and their impact on Service Company’s performance. Specifically, advanced statistical analysis tools will be used to examine the relationships between management control practices and the overall performance of companies, highlighting the mediating role of variables such as organizational learning and innovation. The six variables of this research constitute a feasible and relevant model for service companies seeking to enhance their performance. Furthermore, an in-depth investigation was conducted with a sample of service companies to gather relevant data on their management control practices and overall performance. Our results reveal a diversity of management control practices, demonstrating their significant impact on performance improvement. Indeed, the overall performance of service companies is achieved through a combination of common and specific practices, which complement each other and are of varied nature.
Keywords: Innovation, management control, organizational learning, performance, service companies, services, service company’s performance.Résumé
Le secteur des services se distingue par une économie où la fourniture de services occupe une place centrale par rapport à la production de biens tangibles, caractérisée par une variabilité accrue, une personnalisation croissante des offres et une forte dépendance aux compétences humaines, faisant des interactions entre clients et entreprises un élément essentiel, où la qualité du service, la réactivité et l'innovation sont des facteurs clés de succès. Cette thèse explore les déterminants de la performance globale des entreprises de services, mettant en lumière le rôle crucial du contrôle de gestion dans ce contexte spécifique, avec pour objectif principal d'identifier les pratiques de contrôle de gestion les plus efficaces pour améliorer la performance des entreprises opérant dans ce secteur, en se concentrant particulièrement sur la région de Fès-Meknès au Maroc. La méthodologie adoptée repose sur une approche post-positiviste, impliquant une analyse quantitative des pratiques de contrôle de gestion et de leur impact sur la performance des entreprises de services, en utilisant des outils d'analyse statistique avancés pour examiner les relations entre ces pratiques et la performance globale, tout en mettant en lumière le rôle médiateur de variables telles que l'apprentissage organisationnel et l'innovation. Les six variables étudiées constituent un modèle pertinent pour les entreprises de services cherchant à améliorer leur performance, soutenu par une enquête approfondie menée auprès d'un échantillon d'entreprises de services pour recueillir des données sur leurs pratiques de contrôle de gestion et leur performance globale. Les résultats révèlent une diversité de pratiques de contrôle de gestion, démontrant leur impact significatif sur l'amélioration de la performance, avec une performance globale atteinte grâce à une combinaison de pratiques communes et spécifiques, se complétant mutuellement et présentant une nature variée.
Mots-clés : Apprentissage organisationnel, contrôle de gestion, entreprises de services, innovation, performance, performance des entreprises de services, services.
Abstract
The context of the service sector is distinguished by an economy where the provision of services holds a central position compared to the production of tangible goods. This domain is often characterized by increased variability, growing customization of offerings, and a strong reliance on human skills. Interactions between clients and businesses are of paramount importance, with service quality, responsiveness, and innovation being essential factors for success in this sector. This thesis aims to explore the determinants of overall performance in service companies, highlighting the crucial role of management control in this specific context. The main objective of this research is to identify the most effective management control practices for enhancing the performance of companies operating in the service sector, with a particular focus on the Fes-Meknes region in Morocco. The methodology adopted relies on a post-positivist approach, involving quantitative analysis of management control practices and their impact on Service Company’s performance. Specifically, advanced statistical analysis tools will be used to examine the relationships between management control practices and the overall performance of companies, highlighting the mediating role of variables such as organizational learning and innovation. The six variables of this research constitute a feasible and relevant model for service companies seeking to enhance their performance. Furthermore, an in-depth investigation was conducted with a sample of service companies to gather relevant data on their management control practices and overall performance. Our results reveal a diversity of management control practices, demonstrating their significant impact on performance improvement. Indeed, the overall performance of service companies is achieved through a combination of common and specific practices, which complement each other and are of varied nature.
Keywords: Innovation, management control, organizational learning, performance, service companies, services, service company’s performance
CENTRAL BANKING, FINANCIAL INSTITUTIONS AND CREDIT CREATION IN DEVELOPING COUNTRIES
No full textThis paper examines how developing countries can embark on a sustained path of strong investment, capital accumulation and economic growth without capital imports. It is argued that the key lies in the Keynesian-Schumpeterian credit-investment nexus: Given certain preconditions, the central bank can allow a credit expansion which finances new investment and creates the savings necessary to balance the national accounts. It is further argued and confirmed in empirical data that one of the biggest impediments to such a process is formal or informal dollarization which limits the policy scope of the central bank. Moreover, a stable banking system with a broad outreach as well as a low degree of pass-through between the exchange rate and domestic prices seem to be a necessary condition for this process to work
Graphene field-effect transistor for pH sensing application: Compact modelling and simulation study
No full text- …
