La « sous-filière » bureautique dans l’ensemble électronique : Perspectives internationales

In an age of electronic revolution, the conditions for global specialization have changed, be it from the nation's or from the fîrm's perspective. The logic behind the productive System is today even more integrative and systemic, hence upsetting the methods and concepts of economic and strategic analysis.In focussing on the sphere of office-automation in the channel of electronics, the analytical framework used has been that of a « sub-channel » in order to define the interdependence and the effects of the technological synergy which are characteristic of office-automation, and to deduce the major trends in the international division of labour. Thus the use of a new, more comprehensive channel appears to be better suited for the analysis of future trends in the international division of labour

Affinité et clivage ethnique dans la direction des grandes entreprises

Cette recherche porte sur les clivages ethniques au sein du groupe de la haute direction des grandes entreprises ayant leur siège social au Québec. Des différences significatives de comportement à l'égard des francophones ont été enregistrées entre firmes canadiennes francophones et anglophones et entre canadiennes et étrangères. Ce souci de contrôle est encore plus affirmé dans les firmes possédées totalement par des étrangers.No systematic study has been done until now on the impact of ethnic differences within the senior management of major Quebec-based firms.Owing to the theoretical and practical importance of the headquarters executive group, the problem of ethnically based differences deserves special attention. Generally speaking, it is the possession of considerable holdings which potentially guarantees a person a place on the board. As a result, members of the dominated ethnic group can rise to the top positions in the firm only through promotion from within. To be precise, because of the interpenetration of the board and senior management, the directors must enjoy the full confidence of the board — a confidence based not only on objective data relating to a long record of service out but also on affinities corresponding quite closely to Weber's notion of elective affinity. Such affinities are very common within the same ethnic group. This explains the phenomenon of "inbreeding" in Québec. Elective affinity may be interpreted as confidence and trust in a particular individual, and this involves a certain risk. Therefore, as the degree of affinity decreases, so the level of perceived risk is higher. In other words, in a multiethnic situation, an officer with an ethnic background different from than that of the owners of capital presents a risk. That is, he creates some degree of uncertainty concerning the overall performance expected from him and, therefore, represents a possible loss of control. Elective affinity serves to reduce risk. The desire to maintain control consequently involves an ethnic cost, and the need for community of thought and action at the highest strategic level in the firm constitutes a barrier preventing members of an ethnic group other than the one holding control from acquiring greater power.However, this barrier is not uniform: the officers play different roles giving them different kinds of power. If an executive from an ethnic group other than that of the capital owners is in a position with few, if any, powers, he presents a smaller risk than if he holds a position providing him with a strategic power of control.From a list of all the officesmaller risk than if he holds a position providing him with a strategic power of control.From a list of all the officers (767) in the 67 Quebec-based industrial and fînancial concerns that are among the 300 largest in Canada, some statistically significant differences have been established:i) between Anglophone and Francophone firms, regarding the proportion of Francophones in the executive group; this reflects the phenomenon of inbreeding (internal recruitment) and ethnocentricity at the senior management level;ii) between major Canadian firms and foreign subsidiaries, regarding the proportion of Francophones;iii) between Canadian and foreign firms, regarding the proportion of foreigners in the executive group; this reflects a strong desire to maintain control on the part of foreign owners of capital;iv)between Anglophone and Francophone firms and between Canadian and foreign-controlled firms, regarding the proportion of Francophones with positions giving them strategic power of control; this reflects the impact of ethnically based differences on the distribution of power within senior management between an ethnic group enjoying elective affinity with the group owning the firm's capital and an ethnic group with little, if any, affinity with the capital-owning group. Generally, Francophones have positions of this kind in Francophone concerns.The relationship between ownership and management — specifically the close link between the distribution of power within the headquarters executives and ethnic background of its members — has been brought out in this study.This relationship has been elucidated with the help of the notions of uncertainty and risk as they relate to Weber's concept of elective affinity. The desire to maintain control leads to a desire to minimize uncertainty and, hence, to the recruitment of officers who present as little risk as possible and who, accordingly, come from the same cultural background as that of the controlling group. A member of an ethnic group other than the capital-owning, or controlling group must negotiate an entry barrier in order to join the executive — precisely because he belongs to a different ethnic group.The desire to maintain control tends to restrict potential access to executive positions both quantitatively and qualitatively: representatives of an ethnic group other than the one in control are brought in on a distinct and different basis, and they are not given positions carrying strategic power of control

Healthy culture and health awareness: a reading of the concept and significance

تناولنا في هذا المقال الوعي الصحي والثقافة الصحية في المجتمع وذلك من خلال تحديد المفهوم والهدف منه ومراحل تكوينه، ومن تم التعرض للوعي الصحي والتوعية ونشر الثقافة الصحية في المجتمع في ظل جائحة الكورونا (كوفيد-19). وتم التوصل إلى أن الحد من انتشار الوباء في المجتمع يرتبط بالدرجة الأولى بوعي الأفراد من من خلال الالتزام الجاد والصارم بتعليمات الوقاية الصحية.In this article, we dealt with health awareness and healthy culture in the community by defining the concept, its goal and stages of its formation, and who were exposed to health awareness and awareness and spreading healthy culture in society in light of the Corona pandemic (Covid-19). It was concluded that limiting the spread of the epidemic in society is related primarily to the awareness of individuals through serious and strict adherence to health protection instruction

The effect of the effectiveness of a program based on applied behavior analysis in children with autism spectrum disorder

       تهدف الدراسة الحالية إلى التعرف على  فاعلية البرنامج القائم على تحليل السلوك التطبيقي بهدف تعديل سلوك  مجموعة من أطفال اضطراب طيف التوحد، وذلك بالاعتماد على  المنهج التجريبي ذو تصميم المجموعة الواحدة. توصلت الدراسة إلى وجود فروق دالة إحصائيًا بين درجات القياس القبلي ودرجات القياس البعدي لدى عينة الدراسة على مقياسCARS-2 ،ومقياس السلوك النمطي وذلك لصالح القياس ألبعدي.       The current study aims to identify the effectiveness of the program based on applied behavior analysis with the aim of modifying the behavior of a group of children with autism spectrum disorder, by relying on the experimental approach with a one-group design. The study concluded that there are statistically significant differences between the scores of the pre-measurement and the scores of the post-measurement in the study sample on the CARS-2 scale, and the standardized behavior scale in favor of the post-measurement

Les mécanismes du contrôle de gestion et l’ingénierie des coûts un enchainement nécessaire pour améliorer le processus décisionnel

Cost analysis is an integral part of the scope of cost accounting. As an instrument for collecting and analyzing information, it represents the core of the management control information system, despite its contributions, it has been the subject of criticism concerning the degree of relevance of the decisions attributed by the managers, it was developed in the 1970s with the development of new information and communication technologies and the creation of software able to analyze data. These mechanisms have the drawback of generating deviations from the real costs of the products, which leads to inadequate decisions that could harm the cause (resources consumed) and effect (products produced) relationship. Cost accounting is no longer introduced today as a decision-making aid instrument likely to influence the behavior, but as a posteriori control instrument making it possible to adjust economic trends, the objective ultimate is the formation of costs while taking into account the relevance of the methods implemented given the specificities of organizations in a context of increasing evolution, this explains its passage to management accounting. (Zaam, 2015). This makes it possible to question the impact of contingent criteria for changing costs on performance. To resolve this observation, it is necessary to expose the different techniques for analyzing costs and their importance in the process of taking reliable decision. The concept of cost is present today in all entities and its relevance lies in the accounting model implemented. A firm can calculate the cost of different ways (full cost, partial costs, target cost, standard cost), the multiplicity of instruments will guide the design of the information system. This theoretical article is devoted to introduce the important pillar of management control that is cost engineering and its impact on the performance of the firm, the research methodology will be carried out according to a positivist approach, focusing on the shortcomings of the classic model and the extension of activity-based and revenue maximizing methods.     JEL Classification : M41, M49 Paper type: Theoretical Research  L’analyse des coûts fait partie intégrante du périmètre de la comptabilité analytique d’exploitation. En tant qu’instrument de collecte et d’analyse d’information, elle représente le noyau de système d’information contrôle de gestion, malgré ses apports, elle a fait l’objet des critiques concernant le degré de pertinence des décisions attribuées par les managers, elle a été développée dans les années 1970 avec le développement des nouvelles technologies de l’information et de la communication et la création des logiciels capables d’analyser les données. Ces mécanismes présentent l’inconvénient de générer des déviations par rapport aux coûts réels des produits, ce qui débouche à prendre des décisions inadéquates pouvant nuire la relation de cause (ressources consommées) à effet (produits fabriqués). La comptabilité analytique d’exploitation n’est plus introduite aujourd’hui comme un instrument d’aide à la prise de décision susceptible d’influencer les comportements, mais comme un instrument de contrôle a posteriori permettant d’ajuster les tendances conjoncturelles, l’objectif ultime est la formation des coûts tout en prenant en compte la pertinence des méthodes mises en œuvre vu les spécificités des organisations dans un contexte d’évolution croissante, ceci explique son passage à la comptabilité de gestion. (Zaam, 2015). Cela permet de s’interroger sur l’impact des critères contingents d’évolution des coûts sur la performance, pour résoudre ce constat, il est nécessaire d’exposer les différentes techniques d’analyse des coûts et leurs importances dans le processus de prise de décision fiable. La notion de coût est présente aujourd’hui dans toutes les entités et sa pertinence réside dans le modèle comptable mis en œuvre. Une firme peut calculer le coût selon différentes manières (coût complet, coût partiel, coût cible, coût standard), la multiplicité des instruments orientera la conception du système d’information. Cet article théorique est consacré à l’introduction du pilier important du contrôle de gestion que sont l’ingénierie des coûts et son impact sur la performance de la firme, la méthodologie de recherche sera menée selon une approche positiviste, mettant l’accent sur les insuffisances du modèle classique et le prolongement des méthodes fondées sur les activités et la maximisation des revenus.     Classification JEL: M41, M49 Type de l’article : Article théorique &nbsp

Buruli Ulcer in Long-Term Traveler to Senegal

A resource usage view consists of models that are important assets to analyze and control usage of hardware resources such as processors and memory elements. In this paper, we present the application of a top-down approach to construct a resource usage view using actual system runtime information. The models in this view help to address the concerns of a resource usage viewpoint providing information in terms of system-specific architecture and design execution elements such as execution scenarios, tasks, software components, processes, and threads. As part of our validation, constructing a resource usage view of an MRI system, a representative large software-intensive system, we observed that the constructed models for this view provide useful overviews and insights for practitioners to describe part of the system execution architecture and especially to analyze and evaluate the use of hardware resources in a top-down fashion.

Le rôle du COSO dans un contrôle interne efficace : Une étude exploratoire dans le contexte marocain

The strengthening of the internal control system and risk management depends on the application of a powerful and efficient reference framework in the matter, thus allowing to guarantee this purpose. The COSO was the subject of our research, we focused on the Moroccan companies that they adopt this reference framework in order to specify the effectiveness of the internal control system and the control of risks that it guarantees. This research allows us to analyze the contribution of the COSO framework to the effectiveness of the internal control system and risk management, on the basis of which we formulated our research problem: To what extent does the application of the COSO framework allow the improvement of the effectiveness of internal control and risk management in Moroccan companies? We opted for a qualitative study, this research was based on an exploratory study with managers and executives of companies in different sectors whose objective is to know if Moroccan companies apply this standard, and even its impact on internal control in a specific context (the application of the COSO framework allows the improvement of the effectiveness of internal control and risk management in Moroccan companies) The results obtained have allowed us to expand the idea that was initially planned, to leave new avenues for future researchers.     Classification JEL: M41, M49 Paper type: Empirical ResearchLe renforcement du système de contrôle interne et la gestion des risques dépendent de l’application d’un référentiel puissant et performant en la matière, permettant ainsi de garantir cette finalité. Le COSO a fait l’objet de notre recherche, nous nous sommes focalisés sur les entreprises marocaines qu’elles adoptent ce cadre de référence afin de préciser l’efficacité du système de contrôle interne et la maîtrise des risques qu’il garantit. Cette recherche permet alors   d’analyser la contribution du référentiel COSO à l’efficacité du système de contrôle interne et la gestion des risques, sur la base duquel nous avons formulé notre problématique de recherche : Dans quelle mesure l’application du référentiel COSO permet l’amélioration de l’efficacité du contrôle interne et la maitrise des risques dans les entreprises marocaines ? Nous avons opté pour une étude qualitative, cette recherche s’est basée sur une étude exploratoire  auprès des responsables, et cadres des entreprises de différents secteurs dont l’objectif recherché est de savoir si les entreprises marocaines appliquent ce référentiel, voir même aussi son impact sur le contrôle interne  dans un contexte bien déterminé (l’application du référentiel COSO permet l’amélioration de l’efficacité du contrôle interne et la maîtrise des risques dans les entreprises marocaines) Les résultats obtenus nous ont permis d’élargir l'idée qui était prévue au départ, pour laisser des nouvelles pistes aux futurs chercheurs.     Classification JEL : M41, M49 Type de papier : Recherche empiriqu

Drug related problems and pharmacist interventions in a geriatric unit employing electronic prescribing

Background Computerised physician order entry (CPOE) and the integration of a pharmacist in clinical wards have been shown to prevent drug related problems (DRPs). Objectives The primary objective was to make an inventory of the DRPs and resident pharmacist on-ward interventions (PIs) identified in a geriatric acute care unit using CPOE system. The secondary objective was to evaluate the physicians\u27 acceptance of the proposed interventions. Setting A 26-bed geriatric ward of a 1,300-bed teaching hospital. Method A 6-month descriptive study with prescription analysis and recommendations to physicians by a resident pharmacist during five half days a week. Main outcome measures Patients\u27 characteristics, number of prescribed drugs per patient, nature and frequency of DRPs and PIs, physicians\u27 acceptance and drugs questioned. Results Resident pharmacist reviewed 311 patients and identified 241 DRPs. One hundred and fifty-two patients (49 %) had at least one DRP (mean +/- A SD age 87 +/- A 6 years, mean +/- A SD number of prescribed drugs 10.7 +/- A 3.4). Most frequent DRPs were: untreated indication (n = 58, 24.1 %), dose too high (n = 46, 19.1 %), improper administration (n = 31, 12.9 %) and drug interactions (n = 23, 9.5 %). The rate of physicians\u27 acceptance was 90.0 % (7.5 % refusals, 2.5 % not assessable). DRPs related to CPOE system misuse (n = 35, 14.5 %) appeared as a worrying phenomenon (e.g., errors in selecting dosage or unit, or duplication of therapy). Conclusion A resident pharmacist detected various DRPs. Most PIs were accepted. DRPs related to the misuse of the CPOE system appeared potentially dangerous and need particular attention by healthcare professionals. The description of the DRPs is an essential step for implementation of targeted clinical pharmacy services in order to optimize pharmacists\u27 job time

Ulcère de Buruli chez un voyageur français au Sénégal

L’ulcère de Buruli (UB) est une infection endémique du tissu sous-cutané causée par Mycobacterium ulcerans, un agent pathogène environnemental. C’est une affection émergente caractérisée par la nécrose du tissu sous-cutané aboutissant à un ulcère chronique, d’extension progressive et qui reste indolore. La maladie a un impact socio-économique majeur dans les populations des pays concernés par l’endémie. L’ulcère de Buruli est présent à l’état endémique dans 17 pays et des cas isolés ont été rapportés dans 10 autres pays. A ce jour, peu de cas ont été rapportés chez le voyageur. Nous relatons ici un cas d’ulcère de Buruli, confirmé par la détection de matériel génétique de M. ulcerans, chez un voyageur ayant contracté l’infection au Sénégal, pays dans lequel aucun cas d’ulcère de Buruli n’a jusqu’alors été rapporté

Buruli Ulcer in Long-Term Traveler to Senegal

International audienc