Système de calcul des coûts piloté par le temps : cas des entreprises de services

Ce travail présente une réflexion sur le rôle du temps dans le système de calcul des coûts des entreprises de services, pour offrir une plateforme aux chercheurs désireux de poursuivre leurs recherches sur l’établissement des coûts dans le contexte de services. Cet objectif a été réalisé à travers l’examen de la littérature existante en la matière, et par l’étude de cas d’un hôtel Turc à titre d’illustration

Metodología para un inventario y evaluación de sitios geológicos en Marruecos: propuesta para su aplicación a otras regiones africanas

Officially, there is no exhaustive inventory of Sites of Geological Interest (SGI) in Morocco. Nonetheless, the Geological Service of Morocco started identification of these sites a few years ago, and published 9 volumes on the subject as geological and mining guides of Morocco. This was only limited to identification of SGI without their characterization and assessment, or identification of the threats that could affect them. In the last few years several PhD Thesis and research papers have dealed with this subject. Unfortunately, these initiatives are sporadic and far from establishing a global strategy for geoconservation and valorization of the Moroccan geological heritage. This paper proposes a global methodology for the inventory of geoheritage in Morocco by: i) providing a detailed synthesis of the research work on geoheritage in the world; ii) proposing the ways for assessing the Moroccan geoheritage at different scales (scientific education, geotourism, sustainable development, etc.); and iii) applying them to a wide variety of landscapes in Morocco. The obtained results and conclusions can be further extended to other African regions.No existe un inventario exhaustivo oficial de Sitios de Interés Geológico (SGI) en Marruecos. El Servicio Geológico de Marruecos ha promovido en los últimos años iniciativas para identificar estos sitios y las ha publicado, en 9 volúmenes, en forma de guías geológicas y mineras de Marruecos. Esta iniciativa sólo se limitaba a identificar los SGI sin caracterizarlos, evaluarlos o reconocer las amenazas que pudieran afectarles. En los últimos años varias tesis doctorales y trabajos de investigación han abordado esta cuestión. Desafortunadamente, han sido iniciativas esporádicas que no pueden cumplir el ambicioso reto de establecer una estrategia global de geoconservación y valorización del patrimonio geológico marroquí. En este trabajo se propone una metodología global para inventariar el geopatrimonio marroquí mediante: i) una síntesis detallada de trabajos de investigación llevados a cabo sobre geopatrimonio en el mundo; ii) la propuesta de criterios para evaluar estos resultados a diferentes escalas (educación científica, geoturismo, desarrollo sostenible, etc.); y iii) su aplicación a una gran variedad de paisajes de Marruecos. Los principales resultados y conclusiones obtenidos se pueden aplicar a otras regiones africanas.The present work has been funded by the Research Project reference PID2020-114381GB-I00 (Spanish Ministry of Education and Science), the Research Group reference VIGROV-53 (Alicante University, CTMA-IGA), both coordinated by M. Martín-Martín; and the Research Project “Identification, conservation et valorisation du Patrimoine Géologique de la région Tanger-Tétouan-Al Hoceima pour un développement durable” (Abdelmalek Essaadi University, Morocco) coordinated by R. Hlila

New junior synonyms of the Late Cretaceous dinoflagellate cysts Membranigonyaulax wilsonii Slimani 1994 and Turnhosphaera hypoflata (Yun 1981) Slimani 1994

The Late Cretaceous organic-walled dinoflagellate cyst species Microdinium? sincfalensis Louwye 1997 and Invertocysta flandriensis Louwye 1997 are considered to be junior synonyms of Membranigonyaulax wilsonii Slimani 1994 and Turnhosphaera hypoflata (Yun 1981) Slimani 1994, respectively

New organic-walled dinoflagellate cyst species from the Upper Cretaceous–Lower Palaeocene Chalk Group in the Meer and Turnhout boreholes, Campine Basin, northern Belgium

The Campanian to Danian Chalk Group from the Meer and Turnhout boreholes in the Campine Basin, northern Belgium, contains four new species and a subspecies of organic-walled dinoflagellate cyst previously left in open nomenclature. These species were recorded within rich, diverse and well-preserved assemblages and are formally described here. A re-assessment of their stratigraphic ranges is presented. Apteodinium crassus sp. nov. is characterized by a very thick and finely spongeous wall, with or without a cingulum. Cribroperidinium wilsonii subsp. trabeculosum subsp. nov. is distinguished by its slender processes that are distally uniformly connected by thin trabeculae. Elytrocysta elongata sp. nov. differs from other Elytrocysta species by its small size and the elongate cylindrical shape. Spinidinium delicatum sp. nov. is a small Spinidinium species and has very delicate sutural crests that are very finely serrate to finely denticulate. Spumadinium irregulare sp. nov. is an intermediate to large holocavate dinoflagellate cyst with the endophragm and periphragm irregularly connected by thin columellae or pillars of different length

New junior synonyms of the Late Cretaceous dinoflagellate cysts Membranigonyaulax wilsonii Slimani 1994 and Turnhosphaera hypoflata (Yun 1981) Slimani 1994

The Late Cretaceous organic-walled dinoflagellate cyst species Microdinium? sincfalensis Louwye 1997 and Invertocysta flandriensis Louwye 1997 are considered to be junior synonyms of Membranigonyaulax wilsonii Slimani 1994 and Turnhosphaera hypoflata (Yun 1981) Slimani 1994, respectively

Time-Driven Activity-Based Costing in service companies: a comparative case study: FRENCH, BELGIAN, TURKISH AND THAI

The costing of services is a complex task due to the intangible nature of many services and the difficulty in identifying the resources and activities that contribute to their production. This leads to challenges such as the allocation of indirect costs, the identification of cost drivers, and the measurement of productivity. In order to address these challenges, management control tools such as Time Driven ABC (TD_ABC) have been developed. TD_ABC is an innovative cost management technique that allows cost models to be designed for complex operations. The model works by modeling the time spent for each activity as a function of one or more parameters called time indicators. This provides a more accurate and detailed representation of the resources consumed by a service, which in turn allows for more accurate cost allocation and identification of cost drivers. This paper is the result of a comparative study of four case studies that aimed to evaluate the strengths and weaknesses of TD_ABC as a management control tool in the context of service companies. The research highlights the potential benefits of the method, such as improved productivity measurement, planning, profitability analysis, internal benchmarking, and decision support. However, the study also reveals some limitations of the method, such as measurement error, specification error, aggregation error, and error in the allocation of fixed costs. Overall, the research provides valuable insights into the challenges of costing in service companies and the potential of TD_ABC as a management control tool. The findings suggest that further research is needed to address the limitations of the method and to explore its potential in different service contexts.       &nbsp

New dinoflagellate cyst species of the Microdinium and Phanerodinium complexes (Evitt) from the Upper Cretaceous–Lower Paleogene Chalk Group in the Meer borehole, northern Belgium

A high-resolution palynological study of the Campanian to Danian Chalk Group from the Meer borehole in northern Belgium has revealed the presence of four new smaller organic-walled dinoflagellate cyst species previously left in open nomenclature, within rich, diverse and well-preserved assemblages. A formal description of the new species, an emendation of Phanerodinium fourmarieri Lejeune-Carpentier based on a comparison of well preserved specimens with the type material, and as a result a re-assessment of the stratigraphic occurrences of each of these species are provided. Druggidium discretum sp. nov. is characterized by a finely spongeous wall surface and a discreet indication of tabulation, while Druggidium meerensis sp. nov. is suturocavate with a granulate, vermiculate to rarely pseudoreticulate ornamentation. Gillinia denticulata sp. nov. is distinguishable by its high and denticulate crests. Phanerodinium belgicum sp. nov. has a microgranulate to vermiculate surface wall and membranous crests. We retain Phanerodinium fourmarieri in the genus Phanerodinium, and reject the transfer of the species to the genus Druggidium by Lejeune-Carpentier and Sarjeant, as we demonstrate that the ventral surface of the species is untabulated and that the anterior intercalary plates are lacking. Both features are characteristic of every Phanerodinium species