97 research outputs found
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
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
FACTORS AFFECTING PRICING OBJECTIVES IN SERVICE FIRMS
This paper reviewed pricing services objectives literature from the past sixteen years [2004-2019]. Using the well-known and international library, Emerald, the author has examined a sum of articles that were relevant. Papers have been extracted from four different top ranked journals. This systematic literature review has identified four themes reflecting factors affecting pricing objectives, namely; firm and buyer role, value of information, service life cycles and perceived fairness price. Findings revealed perceived fairness price to be associated with service pricing objectives. Unfortunately, social studies in this area did not give much attention to theories, thus there is an urgent call for submitting theoretical papers. Drawing on the literature, a conceptual framework is provided as a clear depiction of what has been studied. The paper discusses major issues of the research, the limitations and the future research avenues that we believe could make strong advancements in the field of price management. Finally, there is a paucity of existing literature focusing on pricing decisions management, especially for services. Studies do not delve into details on this subject, accordingly more investigations are requested with attention to the use of a plurality of methods
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
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
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
DESCRIPTIVE LITERATURE REVIEW TO CLASSIFY AND ANALYZE GROWTH OF CHINESE FIRMS FROM 1990âs UNTIL 2018
This paper presents an understanding of the economic situation of the Chinese firms and their growth model, using a descriptive research model with an extensive literature review of factors argued to be generating growth and persistent high-growth in China. The selection of reviewed and embedded papers included several quantitative, as well as qualitative papers for analysis from the 1990s until 2018. Thus, the descriptive literature review was used as the methodology by which researchers present the history of the firmâs development and discuss the work of others using scientific arguments and comments. The examination has revealed that numerous factors discussed in this paper affect growth. However, there is no specific structural characteristics or performance of promising persistent-high-growth. Finally, there is a paucity of existing literature focusing on sustainable high-growth dynamics. Studies do not delve into details on this subject; accordingly, it is suggested that the lack of review articles has been hindering the progress of this area, thus, more investigations are requested from future researchers with attention to the use of a plurality of methods
Wich impacts of public-private partnership on the farms and valorization of irrigation water ? ââCase of El Guerdane project in Moroccoââ
peer reviewedLe Partenariat Public-Privé (PPP) en irrigation est un mode de collaboration et de gouvernance qui
permet Ă lâEtat de confier Ă une entreprise privĂ©e la conception, le financement, la construction,
lâexploitation et la maintenance des Ă©quipements dâirrigation. Le recours Ă ce mode de collaboration
dans le domaine de lâirrigation par le Maroc a Ă©tĂ© initiĂ© en 2005 dans le cadre du projet El Guerdane et
dont lâobjectif Ă©tait de sauvegarder un pĂ©rimĂštre agrumicole de 10 000 ha. Le but de ce travail de
recherche est, dâune part lâĂ©valuation de lâimpact du partenariat public-privĂ© sur la marge nette des
agrumiculteurs et sur la valorisation financiĂšre et agronomique de lâeau dâirrigation et dâautre part
lâanalyse des dĂ©terminants de ces deux types de valorisation de lâeau. La mĂ©thode dâĂ©chantillonnage
utilisĂ©e est celle de lâappariement par score de propension (ASP) effectuĂ©e par les logiciels R3.1.0 et
SPSS 23. LâĂ©valuation dâimpact du partenariat public-privĂ© sur la marge nette et sur la valorisation de
lâeau a Ă©tĂ© effectuĂ©e par la mĂ©thode de double diffĂ©rence (MDD). Lâanalyse des dĂ©terminants choisis
sur la base des différents groupes cibles réalisés avec les agriculteurs sur le terrain, a été effectuée par
le logiciel GRETL en utilisant un modĂšle de rĂ©gression ordinaire. Lâimpact moyen du partenariat
public-privé est 2,1 Dh/m³ sur la valorisation financiÚre, 1,05 Kg/m³ sur la valorisation agronomique
et 10 902 Dh/ha sur la marge nette des agrumiculteurs. Le mode de gouvernance de partenariat publicprivé
et le niveau de lâencadrement ont un impact positif sur la valorisation financiĂšre et agronomique
de lâeau dâirrigation ainsi que sur la marge nette des agrumiculteurs, et ce pour la majoritĂ© des
exploitations enquĂȘtĂ©es. Au vu de ces rĂ©sultats, le volet de lâencadrement technique et son impact sur
le niveau de la valorisation de lâeau agricole reste une piste de rĂ©flexion qui mĂ©rite dâĂȘtre approfondie
Impact du partenariat public-privé pour la délégation de gestion du service de l'eau d'irrigation. «Cas du projet El Guerdane dans la région du Souss-Massa»
Over the past decade, the use of the Public-Private Partnership (PPP) by the Moroccan Government has undergone remarkable development in many activity sectors, particularly, infrastructure, agriculture, energy, ports, transportation... etc. This type of partnership in the irrigation sector was initiated in 2005 and concerned the El Guerdane project in the Souss-Massa area. This project commissioning started in 2009; the irrigation of this perimeter was essentially based on pumping water from the aquifer. In addition, the importance of water withdrawals, given the scarcity of inputs, has led to a continuous decline in the water table levels (from 1.5 to 2 m /year). At this rate, the medium and the long term future of the 10,000 ha of citrus was seriously threatened. As a result, the idea of safeguarding this sector came up and was undertaken by the Government. The project to safeguard the citrus-growing area of El Guerdane consists of an annual volume of water transfer estimated to 45 million m3 from the Aoulouz-Chakoukane dam to irrigate 10 000 ha of plantations in the the projectâs area. Since the commissioning of the El Guerdane project, the Moroccan Government has continued to implement similar projects all over the country. Unfortunately, the Government did not benefit from the return on experience based on completed projectsâ assessment in order to come out with corrective measures that could have been adopted either within the programâs framework or switch for other types of partnership. In this research, we went through several aspects to evaluate the impact of this public-private partnership program. Accordingly, these aspects concern the financial and the agronomic valorization of irrigation water, the farmers' net income, the technical efficiency of farms and the technical and economic efficiency of the use of irrigation water. In order to study the projectâs impact on the aspects already mentioned, we have selected and defined a control perimeter that did not benefit from this program (the Issen perimeter). In addition, we defined a representative sample to avoid the exogenous factorsâ effect on our results (the propensity score matching method). Our sample was selected using the software R.3.1.0 and SPSS 23. Furthermore, the impact evaluation was carried out by the double difference method. In this work, we have been interested in qualitative aspect related to the regulation of the El Guerdane project that has been realized in the form of public-private partnership thanks to the interviews carried out with the different actors of this project (farmers, private partner, Government, Regional Office of Agricultural Development, etc.). The estimation of the scores related to the different types of efficiency was carried out using the FRONTIER 4.1 software by choosing a stochastic parametric model and by using a functional Translog form. The analysis of the irrigation water valorization determinants was carried out using an ordinary regression model by the GRETL software, while the analysis of the determinants of the efficiency scores was carried out by a Tobit model using the same software to take into consideration the truncated criterion of the dependent variable. The survey concerned 130 citrus growers in both perimeters studied. For the El Guerdane perimeter, the financial valorization increased from a negative level of -0.637 DH /m3 in 2009 to a positive level of 2.19 DH /m3 in 2016. The agronomic valuation level has improved in the El Guerdane perimeter from 2.59 Kg / m3 in 2009 to 3.65 Kg/m3 in 2016. In 2009, water price and farm size are positively correlated with the level of irrigation water valorization, while the participation in the public-private partnership program is negatively correlated with this aspect (irrigation water valorization). In 2016 only the farmsâ size impacts the irrigation water valorization in both perimeters. This partnership program was able to improve the financial valorization of irrigation water by 2.1 Dh / m3, the agronomic valorization by 1.05 Kg / m3 and the farmers net income by 10 902 Dh / ha. The farms technical efficiency is affected only by their areas in 2009 and 2016. The technical efficiency of irrigation water use is positively impacted by farm size and negatively impacted by the public-private partnership program in 2009; also, the technical efficiency of irrigation water use is negatively correlated to water price in 2016. The economic efficiency of irrigation water use is negatively correlated to the participation in the public-private partnership program in the year of 2009. However, it was negatively impacted by the water price in 2016 and positively impacted by the partnership program in the same year. The project monitoring shows that during the exploitation years ,all the indicators maintain a positive trend resulting in a record level for some of them such as the volumes taken and distributed to the users. Despite the negative impact of the public-private partnership program on several aspects, in 2009 or in 2016, the social cost of the El Guerdane project remains a significant component that could justify the use of this type of collaboration. Therefore, the use of this mode of management for the irrigation water service will be more relevant if the aspect of the technical supervision of the farmers is taken over by the private partner.Au cours de la derniĂšre dĂ©cennie, le recours par le Maroc aux partenariats public-privĂ© a connu un dĂ©veloppement remarquable dans de nombreux secteurs dâactivitĂ© notamment ceux des infrastructures, de lâagriculture, de lâĂ©nergie, des ports, du transport, etc. Ce mode de collaboration dans le secteur de lâirrigation a Ă©tĂ© lancĂ©, pour la premiĂšre fois au Maroc, en 2005 et concernait le projet El Guerdane dans la rĂ©gion du Souss-Massa. La mise en service dudit projet date de 2009. Lâirrigation de ce pĂ©rimĂštre reposait essentiellement sur le pompage Ă partir de la nappe. Par consĂ©quent, lâimportance des prĂ©lĂšvements en eau, devant la raretĂ© des apports, a conduit Ă une baisse continue du niveau de la nappe (1,5 Ă 2 m/an). A ce rythme, lâavenir de 10 000 ha dâagrumes se trouvait menacĂ© Ă moyen et Ă long terme. Câest ainsi que lâidĂ©e de sauvegarde de ce secteur a Ă©tĂ© initiĂ©e par lâEtat. Ce projet de sauvegarde de la zone agrumicole dâEl Guerdane consiste en un transfert dâun volume annuel dâeau de 45 millions de m3 Ă partir du complexe de barrages Aoulouz-Chakoukane au profit de 10 000 ha de plantations dans la zone du projet. Le coĂ»t de ce projet sâĂ©levait Ă plus de 980 MDH. Depuis la mise en service du projet El Guerdane, lâEtat continue Ă lancer dâautres projets dans le cadre de ce programme de partenariat sans aucune Ă©valuation des projets achevĂ©s afin de capitaliser sur les expĂ©riences et apporter des mesures correctives dans le cadre du mĂȘme programme, ou, le cas Ă©chĂ©ant, opter pour dâautres modes de partenariat. Dans le prĂ©sent travail, nous nous sommes intĂ©ressĂ©s Ă plusieurs aspects pour Ă©valuer lâimpact de ce programme de partenariat public-privĂ©. Ces aspects concernent la valorisation financiĂšre et agronomique de lâeau dâirrigation, la marge nette des agriculteurs, lâefficacitĂ© technique des exploitations agricoles ainsi que lâefficacitĂ© technique et Ă©conomique de lâutilisation de lâeau dâirrigation. Afin dâanalyser fidĂšlement lâimpact du projet sur les aspects citĂ©s, nous Ă©tions dans lâobligation de choisir et dĂ©finir un pĂ©rimĂštre tĂ©moin ne bĂ©nĂ©ficiant pas de ce programme (le pĂ©rimĂštre Issen) et dâutiliser une mĂ©thode dâĂ©chantillonnage trĂšs prĂ©cise afin de contourner lâeffet des facteurs exogĂšnes sur les rĂ©sultats (la mĂ©thode dâappariement par score de propension). La mĂ©thode dâĂ©chantillonnage est effectuĂ©e Ă lâaide des logiciels R.3.1.0 et SPSS 23 et lâĂ©valuation dâimpact est rĂ©alisĂ©e par la mĂ©thode de double diffĂ©rence. Aussi, nous nous sommes intĂ©ressĂ©s dans le prĂ©sent travail Ă un aspect qualitatif relatif Ă la rĂ©gulation du projet El Guerdane rĂ©alisĂ© sous forme de partenariat public-privĂ© grĂące aux entretiens effectuĂ©s avec les diffĂ©rents acteurs de ce projet (usagers, partenaire privĂ©, Etat, Office RĂ©gional de Mise en Valeur Agricole, etc.). Lâestimation des scores des diffĂ©rents types dâefficacitĂ© est effectuĂ©e par le logiciel FRONTIER 4.1 en choisissant un modĂšle paramĂ©trique stochastique et en utilisant une forme fonctionnelle Translog. Lâanalyse des dĂ©terminants de la valorisation de lâeau dâirrigation est effectuĂ©e en utilisant un modĂšle de rĂ©gression ordinaire par le logiciel GRETL , tandis que lâanalyse des dĂ©terminants des scores des efficacitĂ©s est effectuĂ©e par un modĂšle Tobit en utilisant le mĂȘme logiciel dans le but de prendre en considĂ©ration le critĂšre tronquĂ© de la variable dĂ©pendante. LâenquĂȘte du terrain a concernĂ© 130 agrumiculteurs dans les deux pĂ©rimĂštres Ă©tudiĂ©s. La valorisation financiĂšre est passĂ©e, pour le pĂ©rimĂštre El Guerdane dâun niveau nĂ©gatif en 2009 estimĂ© Ă -0, 637 Dh/m3 Ă un niveau positif de 2,19 Dh/m3 en 2016. Pour la valorisation agronomique, on constate aussi que son niveau a connu une amĂ©lioration dans le pĂ©rimĂštre El Guerdane en passant de 2,59 Kg/m3 en 2009 Ă 3,65 Kg/m3 en 2016. En 2009, le tarif de lâeau et la taille des exploitations sont corrĂ©lĂ©s positivement avec le niveau de la valorisation de lâeau dâirrigation, tandis que la participation au programme de partenariat public-privĂ© est corrĂ©lĂ©e nĂ©gativement avec cet aspect. Pour lâannĂ©e 2016 seule la taille des exploitations impacte la valorisation de lâeau dâirrigation dans les deux pĂ©rimĂštres. Ce programme de collaboration a pu amĂ©liorer la valorisation financiĂšre de lâeau dâirrigation de 2,1 Dh/m3, la valorisation agronomique de 1,05 Kg/m3 et la marge nette de 10 902 Dh/ha. LâefficacitĂ© technique des exploitations est affectĂ©e uniquement par leurs superficies aussi bien en 2009 quâen 2016. LâefficacitĂ© technique de lâutilisation de lâeau dâirrigation est impactĂ©e positivement par la taille des exploitations et nĂ©gativement par le programme de partenariat public-privĂ© en 2009 et elle est corrĂ©lĂ©e nĂ©gativement avec le tarif de lâeau en 2016. Concernant lâefficacitĂ© Ă©conomique de lâutilisation de lâeau dâirrigation, en 2009 elle est corrĂ©lĂ©e nĂ©gativement avec la participation au programme de partenariat public-privĂ© et en 2016 elle est impactĂ©e nĂ©gativement par le tarif de lâeau et positivement par le programme de partenariat. Le suivi du projet montre quâau cours des annĂ©es de son exploitation, tous les indicateurs continuent leur Ă©volution croissante; certains ont mĂȘme atteint un niveau record, notamment les volumes prĂ©levĂ©s et distribuĂ©s aux usagers. MalgrĂ© lâimpact nĂ©gatif du programme de partenariat public-privĂ© sur plusieurs aspects soit en 2009 ou en 2016, le coĂ»t social du projet El Guerdane reste une composante non nĂ©gligeable pouvant justifier le recours Ă ce mode de collaboration. Par consĂ©quent, le recours Ă ce mode de gestion pour le service de lâeau dâirrigation sera plus pertinent si lâaspect de lâencadrement technique des bĂ©nĂ©ficiaires est pris en charge par le partenaire privĂ©
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