Revisiter la notion de liquidité

The evident conceptual dissonance observed in the existing literature on liquidity necessitates a comprehensive examination of its foundational aspects. Despite numerous efforts by scholars and practitioners to establish a clear and universally applicable definition of liquidity, a consensus has yet to be achieved. This article presents a rigorous literature review, aimed at illuminating the multidimensionality of the liquidity concept and advancing our understanding of the cash function within the context of its increasingly prominent role in corporate operations. The primary objective is to propose a taxonomy that endeavors to disentangle and delineate the diverse forms of liquidity, thereby facilitating future theoretical and empirical analyses with enhanced precision. The findings of this scholarly investigation shed light on the elusive nature of liquidity, distinguishing it from other conceptions that may be present in the financial literature.   Keywords: Liquidity, Market Liquidity, Asset Liquidity, Treasury, Funding Liquidity JEL Classification: M40, M50. Paper type: Theoretical Research La dissonance conceptuelle évidente dans la littérature sur la liquidité exige que les fondements de la littérature existante soit analysée. En effet de nombreux académiciens et praticiens se sont attelés à apporter une définition claire et générale au concept de liquidité, mais aucun consensus n'a été atteint à ce jour. Cet article est une revue de littérature qui a pour vocation de mettre en relief la multidimensionnalité de la notion de liquidité, une meilleure compréhension de la fonction de trésorerie à travers le foisonnement de concepts théoriques émanant des académiciens qui se sont intéressés à la montée en puissance de la place que prend la trésorerie dans l’entreprise. L’objectif étant de proposer une taxonomie qui tente de clarifier et de distinguer les différentes formes de liquidité afin que les futures analyses théoriques et empiriques puissent être menées avec plus de précision. Le résultat de ce travail scientifique nous a permis de lever le voile sur le caractère glissant de la notion de liquidité, la distinguant ainsi des autres assimilations qu’elle peut avoir dans la littérature financière.   Mots clés : Liquidité, Liquidité du marché, Liquidité des actifs, Trésorerie, Liquidité de financement Classification JEL : M40, M50. Type de l’article : Article théoriqu

Assessment of distance learning in Moroccan Higher Education A systematic review of evidence

The abrupt transition from the traditional model of medical education to online learning caused by the COVID-19 pandemic led to unprecedented changes in the students’ education in Moroccan universities. This study aimed to evaluate the opinions. Its purpose is to evaluate experiences in distance education in Moroccan Universities at the time of the Covid-19. In order to assess the distance learning in Moroccan Higher Education we have searched for students’ opinions regarding the continuity of education in this period of confinement, we mobilized a systematic review of evidence as a measurement tool from different regions. The purpose was to seek evaluation of distance learning in specialized journals, electronic databases, websites of several organizations and a repertory of published studies. The satisfaction of students was mitigated which led to questioning the systems put in place by the educational authorities. The fragility of administrative and technical support for universities; were also among our principal results. Pedagogy, innovation and creativity were among the claims that students emphasised for a more accurate distance learning platform. Finally, we have made some recommendations and proposals based on global best practices regarding distance educatio