Determinants of financial information disclosure: A visualization test by cognitive mapping technique

AbstractThe purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure

Stakeholder approach, Stakeholders mental model: A visualization test with cognitive mapping technique

The idea of this paper is to determine the mental models of actors in the firm with respect to the stakeholder approach of corporate governance. The use of the cognitive map to view these diagrams to show the ways of thinking and conceptualization of the stakeholder approach. The paper takes a corporate governance perspective, discusses stakeholder model. It takes also a cognitive mapping technique

Cognitive governance. Cognitive mapping and cognitive conflicts. Structural analysis with the MICMAC method

This research aims to achieve a better understanding of the modes of conceptualization and thinking on issues of governance. It is part of a cognitive approach, to our knowledge unprecedented. This research has shown that the mapping concepts of governance can provide the original performance and meaningful. The purpose was to plot the thought of governance actors in the form of a cognitive map and analyze it. The results highlighted the relative importance of the concepts they used, the dimensions from which they structured more or less consciously here own thoughts, the nature and characteristics of the concepts they considered primarily as an explanation or consequences (or both).They allowed characterizing very special or very precise structure and content of the thought of these actors. The construction of collective cognitive maps is to help structure the relationship between governance actors in the sense that it will detect the conflict relations of cognitive order. The cognitive map is by definition a representation of mental models of actors on any topic. Actors of governance have not the same definitions of the concepts of governance that represents for us a sort of cognitive conflict and hence through cognitive mapping can map the concentration of these conflicts and we are still looking for more to show the effectiveness governance mechanisms to resolve these conflicts

Corporate Governance: Behavioral Approach and Cognitive Mapping Technique

Psychological biases represent new paradigms that complement traditional behavioral finance theory while introducing "behaviorist" aspects to the decision-making process. The aim of this paper is to examine the mental models of actors in Tunisian firms with respect to the behavioral approach to corporate governance. We use a cognitive map to observe these mental diagrams and to visualize ways to conceptualize the behavioral approach. The objective of this study is to understand the concept of "mental models" through the presentation and analysis of the cognitive maps of the actors in Tunisian firms. The paper uses a corporate governance perspective to examine the mental models. Each actor's systematic exploration grid shows a balance of concepts that expresses their cognitive orientation. Thus, we visualize the concepts (variables) that structure the cognitive universe of the actors, which is projected in terms of influences and dependencies. We can distinguish four major categories of variables through the distribution of the scatter plot variables in the grids, particularly in relation to different quadrants

Stakeholder Approach Stakeholders Mental Model a Visualization Test with Cognitive Mapping Technique

The idea of this paper is to determine the mental models of actors in the firm with respect to the stakeholder approach of corporate governance. The use of the cognitive map to view these diagrams to show the ways of thinking and conceptualization of the stakeholder approach.The paper takes a corporate governance perspective, discusses stakeholder model. It takes also a cognitive mapping technique

A COGNITIVE APPROACH TO CORPORATE GOVERNANCE: A VISUALIZATION TEST OF MENTAL MODELS WITH THE COGNITIVE MAPPING TECHNIQUE

The idea of this paper is to determine the mental models of actors in the fi rm with respect to the cognitive approach of corporate governance. The paper takes a corporate governance perspective, discusses mental models and uses the cognitive map to view the diagrams showing the ways of thinking and the conceptualization of the cognitive approach. In addition, it employs a cognitive mapping technique. Returning to the systematic exploration of grids for each actor, it concludes that there is a balance of concepts expressing their cognitive orientation

DETERMINANTS OF BANKS PERFORMANCE: VIEWING TEST BY COGNITIVE MAPPING TECGNIQUE (CASE OF BIAT)

Determinants of bank performance can be split between those that are internal and those that are external. Internal determinants are also sometimes called microeconomic determinants or inherent performance, while external determinants are variables that reflect economic and legal environment in which the bank operates. This paper investigates the determinants of banks performance in the Tunisian banking .In attempts to identify the determinants in order to provide practical guides for improved profitability performance. In view of our results, size, control and credit quality are the important variables can determine the performance of bank

Le routage dans les réseaux ad hoc à radios cognitives

Les réseaux à radios cognitives sont des réseaux émergeants donnant une possibilité d'accès dynamique au spectre dans le but de l'utiliser de façon plus efficace. Le problème de routage dans ce type de réseaux est assez complexe vu l'aspect dynamique et flexible d'un environnement cognitif opportuniste. Notre travail consiste à suggérer une solution de routage efficace et performante en débit et délai de transmission de bout en bout. Dans ce mémoire, nous proposons un nouveau protocole de routage réactif en s'inspirant des protocoles de routage déjà existant dans les réseaux sans fil classiques car ils présentent une grande maturité. Les simulations effectuées démontrent que l'algorithme permet d'atteindre un débit de transmission élevé avec un petit délai de transmission de bout en bout, ainsi qu'un bon maintien de chemins face à l'activation de transmission d'utilisateurs primaires.\ud ______________________________________________________________________________ \ud MOTS-CLÉS DE L’AUTEUR : réseaux à radios cognitives, routage réactif, multi-interface, utilisateur primaire, utilisateur secondaire

Estimating population totals from area frame samples

Area frame sampling for agricultural statistics is a procedure currently used by the Statistical Reporting Service of the US Department of Agriculture as well as by agriculture departments in other countries. A primary advantage of the area frame is that it provides complete coverage of the population. In area frame sampling the total area is divided into segments of land that form the sampling units. These segments are delineated by the use of detailed maps and aerial photography. The reporting units, however, are not the segments but are the farms. Since there will be many cases where farms overlap the boundaries of the segments, there have to be rules for assigning data from the farms to the sample segments. Previously used procedures for making this assignment are the open segment method, where the total farm value is assigned to the segment that contains the farm headquarters, the closed segment method, where the actual value associated with the tracts of land contained within the segment is used, and the weighted segment method, where the total farm value is weighted by the proportion of the farm area that is contained in the segment. In this thesis, a general linear unbiased estimator is formulated that includes all previously used methods as special cases. These methods are compared in terms of variance and cost. The optimal estimator depends on the amount and type of overlap of farms with segment boundaries, so it is not possible to give an estimator that is always to be preferred. However, comparisons are made under some special assumptions that, while not particularly realistic, do give insight into conditions affecting the methods and show that the multiplicity rule is an important method to consider