Contrôle de gestion et performance dans les organisations publiques : Une Revue de littérature

La performance de l’organisation publique est justifiée par l’efficacité et la qualité des services rendus aux citoyens ainsi au travers la rationalisation des ressources. Pour répondre à ces multiples exigences, l’organisation publique doit désormais doté d’un système de gestion permettant de mesurer les résultats attendus et faire des ajustements le cas échéant. En effet la performance est devenue la préoccupation majeure de tous les décideurs, c’est dans cette perspective, la question tourne autour du contrôle de gestion qui peut être perçu comme un outil de pilotage de la performance par excellence. Cet article s’inscrit dans le cadre d’une vision sur la relation entre l’organisation publique et le système de contrôle de gestion, dans ce sens et à travers une revue de littérature, nous tenterons de démontrer le rôle crucial que jouera le contrôle de gestion notamment avec ses différents outils de pilotage dans l’amélioration de la performance des organisations publiques, ensuite notre objectif est  de mettre l’accent sur  les spécificités de la gestion publique, tout en abordant les enjeux du contrôle de gestion. En dernier lieu, élargir la réflexion sur l’appropriation des outils de contrôle de gestion et la conduite de changement, ces deux facteurs sont jugés pertinents lors de la phase d’instrumentation de contrôle de gestion

La contribution du contrôle de gestion à l’innovation du service public : une revue de littérature

Ces dernières années, les progrès réalisés par les réformes du secteur public marocain ont imposé une réorientation de la gestion publique vers une gestion axée sur les résultats, un renforcement et une modernisation des outils de gestion et de contrôle, et une introduction des innovations. Le contrôle de gestion étant un outil de maitrise des processus et des mécanismes de la gestion interne des organisations, est institué par plusieurs auteurs comme une base d’introduction des innovations et comme élément conditionnel de leurs efficacités. Innover un service public est introduire  de nouveaux éléments dans un service public ou améliorer sa qualité d’une façon qui représente une discontinuité avec le passé et doit être utilisée dans la pratique. Cette notion reste relative à la nature du service public et dépend du secteur d’activité. Notre étude est motivée par l’intérêt d’analyser le lien entre le renforcement du contrôle de gestion et l’innovation du service public. Notre étude servira d’une analyse sur des bases théoriques du lien entre le contrôle de gestion et l’innovation du service public en accentuant notre recherche sur les différentes entités et établissements publics

Le tableau de bord comme outil d’optimisation des coûts des stocks: Cas d’une grande distribution

L’objectif de cette étude est d’évaluer, dans le contexte de grande distribution, l’importance et les enjeux des stocks et surtout d’élaborer et de proposer un cadre conceptuel sur les modèles de la gestion des stocks ainsi la pratique de contrôle de gestion dans les grandes distributions. Ce cadre permet d’identifier les principaux processus et les différents facteurs favorisant la mise en œuvre d’un système de pilotage dans un objectif d’optimiser les coûts relatifs aux stocks. Cette recherche a été réalisée en faisant appel à l’approche qualitative basée sur l’étude de cas comme une stratégie de recherche, en mobilisant l’observation, l’analyse documentaire et les entretiens semi-directifs comme outils d’investigation. Dans cette recherche, nous envisageons la proposition d’un tableau de bord, ce dernier a été composé de trois axes d’optimisation à savoir : un axe fournisseur, un axe magasin et stock et un axe approvisionnement, un ensemble d’axes d’optimisation possible des coûts des stocks. En revanche, Les limites de la recherche tiennent essentiellement à la méthodologie employée, nous avons eu recours à un simple essai d’élaboration d’un tableau de bord, ce dernier nécessite une étude quantitative et un déploiement réel sur terrain pour s’interroger sur leur pertinence et leur contribution à l’amélioration de la rentabilité économique

Le management territorial au Maroc, entre l’administratif et le politique

In the light of the new legal texts, the local authority holds a central place in the public debate. An organization whose powers have been greatly expanded by the organic laws repealing the old texts and giving a metamorphosed or even innovative vision of the relations between the State and the local authorities. This rise in power must be accompanied by appropriate management, apart from the latter being faced with a multiplicity of challenges and paradoxes, which complicates the task of the territorial manager, the most important of which is that of the dual political and administrative hierarchy within local authorities . The objective assigned to this paper is to identify the different managerial specificities of local authorities and their paradoxes, and those from a systematic literature review. It is no longer a question to which we are trying to find the answer or a solution, but rather a reality to be raised and which needs to be well tied up so that we can lay the groundwork for a more effective territorial management. and to define the functionalities of each stakeholder in order to delimit its field of intervention and its responsibility. Keywords: Management, local authorities, political power, administrative organization, paradoxes. JEL Classification: H83. Paper type: Theoretical ResearchÀ la lumière des nouveaux textes juridiques, la collectivité territoriale tient une place centrale au débat public. Une organisation dont les pouvoirs ont été largement élargis par les lois organiques abrogeant les anciens textes et donnant une vision métamorphosée, voire même innovante, des relations entre l’État et les collectivités territoriales. Cette remontée de pouvoir doit être accompagnée d’un management adapté, or ce dernier se trouve face à une multiplicité de défis et paradoxes, qui complique la tâche au manager territorial, dont majeure est celle de la double hiérarchie politique et administrative au sein des collectivités territoriales L’objectif assigné à ce papier est de déceler les différentes spécificités managériales des collectivités territoriales et ses paradoxes, et ceux à partir d’une revue de littérature systématique. Il ne s’agit plus d’une question auquel nous essayons de trouver la réponse ou une solution, mais plutôt une réalité à soulever et qui nécessite d’être bien ficeler pour qu’on puisse poser les jalons d’un management territorial plus efficace et pour définir les fonctionnalités de chaque partie prenante afin de délimiter son champ d’intervention et sa responsabilité.     Mots clés : Management, collectivités territoriales, pouvoir politique, organisation administrative, paradoxes Classification JEL : H83. Type de l’article : Article théorique

Long-lived efficient delayed fluorescence organic light-emitting diodes using n-type hosts.

Organic light-emitting diodes have become a mainstream display technology because of their desirable features. Third-generation electroluminescent devices that emit light through a mechanism called thermally activated delayed fluorescence are currently garnering much attention. However, unsatisfactory device stability is still an unresolved issue in this field. Here we demonstrate that electron-transporting n-type hosts, which typically include an acceptor moiety in their chemical structure, have the intrinsic ability to balance the charge fluxes and broaden the recombination zone in delayed fluorescence organic electroluminescent devices, while at the same time preventing the formation of high-energy excitons. The n-type hosts lengthen the lifetimes of green and blue delayed fluorescence devices by > 30 and 1000 times, respectively. Our results indicate that n-type hosts are suitable to realize stable delayed fluorescence organic electroluminescent devices

In Vivo and In Vitro Antidiabetic and Anti-Inflammatory Properties of Flax (Linum usitatissimum L.) Seed Polyphenols

Flaxseed is an oilseed (45–50% oil on a dry-weight basis) crop. Its oil has demonstrated multiple health benefits and industrial applications. The goal of this research was to evaluate the antidiabetic and anti-inflammatory potential of the free polyphenol fraction of flax (Linum usitatissimum L.) seeds (PLU), based on their use in traditional medicine. Mice with alloxan-induced diabetes were used to study the antidiabetic activity of PLU in vivo, with an oral administration of 25 and 50 mg/kg over 28 days. Measurements of body weight and fasting blood glucose (FBG) were carried out weekly, and biochemical parameters were evaluated. An oral glucose tolerance test was also performed. Inhibitory activities of PLU on α-amylase and α-glucosidase activities were evaluated in vitro. The anti-inflammatory was evaluated in vivo in Wistar rats using the paw edema induction Test by carrageenan, and in vitro using the hemolysis ratio test. PLU administration to diabetic mice during the study period improved their body weight and FBG levels remarkably. In vitro inhibitory activity of digestive enzymes indicated that they may be involved in the proposed mode of action of PLU extract. Qualitative results of PLU revealed the presence of 18 polyphenols. These findings support daily consumption of flaxseed for people with diabetes, and suggest that polyphenols in flaxseed may serve as dietary supplements or novel phytomedicines to treat diabetes and its complications

In Vivo and In Vitro Antidiabetic and Anti-Inflammatory Properties of Flax (Linum usitatissimum L.) Seed Polyphenols

Flaxseed is an oilseed (45–50% oil on a dry-weight basis) crop. Its oil has demonstrated multiple health benefits and industrial applications. The goal of this research was to evaluate the antidiabetic and anti-inflammatory potential of the free polyphenol fraction of flax (Linum usitatissimum L.) seeds (PLU), based on their use in traditional medicine. Mice with alloxan-induced diabetes were used to study the antidiabetic activity of PLU in vivo, with an oral administration of 25 and 50 mg/kg over 28 days. Measurements of body weight and fasting blood glucose (FBG) were carried out weekly, and biochemical parameters were evaluated. An oral glucose tolerance test was also performed. Inhibitory activities of PLU on α-amylase and α-glucosidase activities were evaluated in vitro. The anti-inflammatory was evaluated in vivo in Wistar rats using the paw edema induction Test by carrageenan, and in vitro using the hemolysis ratio test. PLU administration to diabetic mice during the study period improved their body weight and FBG levels remarkably. In vitro inhibitory activity of digestive enzymes indicated that they may be involved in the proposed mode of action of PLU extract. Qualitative results of PLU revealed the presence of 18 polyphenols. These findings support daily consumption of flaxseed for people with diabetes, and suggest that polyphenols in flaxseed may serve as dietary supplements or novel phytomedicines to treat diabetes and its complications

Exact solution of kinetic analysis for thermally activated delayed fluorescence materials

Research at Kyushu, Kyoto and St Andrews Universities was supported by EPSRC and JSPS Core to Core grants (JSPS Core-to-core Program; EPSRC grant number EP/R035164/1). Authors are also grateful for financial support from the Program for Building Regional Innovation Ecosystems of the Ministry of Education, Culture, Sports, Science and Technology, Japan, JST ERATO Grant JPMJER1305, JSPS KAKENHI JP20H05840, and Kyulux Inc.The photophysical analysis of thermally activated delayed fluorescence (TADF) materials has become instrumental to providing insight into their stability and performance, which is not only relevant for organic light-emitting diodes (OLED), but also for other applications such as sensing, imaging and photocatalysis. Thus, a deeper understanding of the photophysics underpinning the TADF mechanism is required to push materials design further. Previously reported analyses in the literature of the kinetics of the various processes occurring in a TADF material rely on several a priori assumptions to estimate the rate constants for forward and reverse intersystem crossing (ISC and RISC, respectively). In this report, we demonstrate a method to determine these rate constants using a three-state model together with a steady-state approximation and, importantly, no additional assumptions. Further, we derive the exact rate equations, greatly facilitating a comparison of the TADF properties of structurally diverse emitters and providing a comprehensive understanding of the photophysics of these systems.PostprintPostprintPeer reviewe

Prevalence of chronic cough, its risk factors and population attributable risk in the Burden of Obstructive Lung Disease (BOLD) study: a multinational cross-sectional study

Background: Chronic cough is a common respiratory symptom with an impact on daily activities and quality of life. Global prevalence data are scarce and derive mainly from European and Asian countries and studies with outcomes other than chronic cough. In this study, we aimed to estimate the prevalence of chronic cough across a large number of study sites as well as to identify its main risk factors using a standardized protocol and definition. Methods: We analyzed cross-sectional data from 33,983 adults (≥40 years), recruited between Jan 2, 2003 and Dec 26, 2016, in 41 sites (34 countries) from the Burden of Obstructive Lung Disease (BOLD) study. We estimated the prevalence of chronic cough for each site accounting for sampling design. To identify risk factors, we conducted multivariable logistic regression analysis within each site and then pooled estimates using random-effects meta-analysis. We also calculated the population-attributable risk (PAR) associated with each of the identified risk factors. Findings: The prevalence of chronic cough varied from 3% in India (rural Pune) to 24% in the United States of America (Lexington, KY). Chronic cough was more common among females, both current and passive smokers, those working in a dusty job, those with a history of tuberculosis, those who were obese, those with a low level of education, and those with hypertension or airflow limitation. The most influential risk factors were current smoking and working in a dusty job. Interpretation: Our findings suggested that the prevalence of chronic cough varies widely across sites in different world regions. Cigarette smoking and exposure to dust in the workplace are its major risk factors.info:eu-repo/semantics/publishedVersio