Evaluation du pilotage de la performance extra financière des organisations: Cas de la Responsabilité sociale et environnementale des entreprises françaises du CAC40

International audienceExtra financial performance of organizations depends on the degree of incentive intensity of the institutional framework and the degree of voluntarism leaders in the selection and application of non-financial reporting standards. French companies traded, benefiting from an institutional incentive-intensive, which pushes agents to appropriate more or less a repository of reporting the social and environmental responsibility, do not improve their performance extra financial when the degree of political will of leaders decreases. The principle of voluntarism non-financial reporting is operating in an institutional incentive-intensive and low degree of voluntarism. Hence the relativity of Tetranormalization.La performance extra financière des organisations est fonction du degré d'intensité d'incitation du cadre institutionnel et du degré du volontarisme des dirigeants dans le choix et l'application des normes du reporting extra financier. Les entreprises françaises cotées en bourse, bénéficiant d'un cadre institutionnel à forte intensité incitative, qui pousse les agents à s'approprier plus ou moins d'un référentiel du reporting de la responsabilité sociale et environnementale, n'améliorent leur performance extra financière que lorsque le degré de volontarisme des dirigeants diminue. Le principe du volontarisme du reporting extra financier n'est opérant que dans un cadre institutionnel à forte intensité incitative et à faible degré de volontarisme. D'où la relativité de la tétranormalisation. Evaluation of the performance management of extra financial organizations: the case of social responsibility and environmental responsibility of the French CAC4

Du contrôle des risques d'asymétrie informationnelle en Comptabilité d'engagements: que nous enseigne le principe de la «partie double?»

International audienceLa Comptabilité d'engagements est régi par l'asymétrie informationnelle, contrôlée par le principe de la partie double qui assure la maîtrise du risque de contrepartie par la traçabilité, le risque systémique par la causalité, et le risque partenarial par l'utilité de l'information. L'exploration de ce principe par une approche positiviste donne un nouvel éclairage sur le contrôle de ces risques. Mots clés Equation fondamentale de la comptabilité, causalité, traçabilité, partie double, risqu

Gestion des projets municipaux innovants : que nous enseigne la Municipalisation Accélérée du Congo ?

International audienceLes résultats des politiques d’aménagement du territoire d’un pays sont cristallisés au niveau de la municipalité où l’analyse des mécanismes de prise de décision en matière de gestion de projets dans le temps rend compte des risques des modalités d’intervention de l’Etat par décentralisation ou par déconcentration. Ces risques dépendent du degré d’asymétrie informationnelle entre les filières bureaucratique et domestique dans le processus de prise de décision administrative et financière. Lorsque la décision est prise loin du niveau où l’efficacité est la plus importante, l’asymétrie informationnelle affaiblit l’efficacité de l’action publique et accroit les contreperformances

Molecular and macromolecular structure changes in polyamide 11 during thermal oxidation

The present article reports a study of thermal oxidation of unstabilized polyamide 11 films at several temperatures (90–165 °C) under atmospheric pressure and under various oxygen pressures (up to 1.6 MPa) at 110 °C. The chemical structure changes are monitored by IR spectroscopy (carbonyl groups) and UV–visible spectrophotometry (yellowing). Molar mass changes are determined by size exclusion chromatography (SEC). By investigating the influence of oxygen pressure it is clearly shown that reactions involving P° radicals other than O2 addition cannot be neglected under atmospheric pressure. Under the conditions of this study limited to relatively low oxidation levels, IR and UV measurements indicate that carbonyl groups and chromophores responsible for yellowing have the same relative yield whatever the temperature and oxygen pressure. SEC measurements highlight the significant predominance of random chain scissions over crosslinking events. Crosslinking only appears after an induction time, presumably because it involves reactions between primary oxidation products. The ratio of carbonyl groups over chain scissions is about 7.5 at low conversion and about 2.5 at high conversion, showing that α amino alkoxy radicals are mainly transformed into imides without chain scission

Review : Auto-oxidation of aliphatic polyamides

The literature on oxidation kinetics of polyamides and model compounds has been reviewed in order to try to extract suitable information for non-empirical kinetic modeling. Polyamide characteristics are systematically compared to polyolefin ones, these latter being more extensively studied. From kinetic analysis point of view, it is shown that oxidation attacks predominantly a amino methylenes of which C eH bond is considerably weaker than the other methylenes. As a result, propagation by H abstraction is considerably faster in polyamides than in polyethylene for instance. Termination by radical combination is also very fast. Another cause of PA oxidizability is the instability of a amino hydroperoxides linked to the inductive effect of nitrogen. This instability is responsible for many key features of oxidation kinetics especially the absence of induction period. The main stable oxidation products are imides resulting from disproportionation processes meanwhile chain scissions resulting from rearrangements of a amino alkyls by b-scission are also significant process although their yield appears lower than in polyolefins

Investigation of polyamide 11 embrittlement during oxidative degradation

Embrittlement processes occurring during thermal oxidation are investigated for stabilized and unstabilized polyamide 11 samples differing by their thicknesses and initial molar masses. Tensile tests were carried out in the temperature range between room temperature and 110 °C in order to investigate the influence of mechanical testing temperature on the embrittlement coordinates. In the same time, molar mass and crystalline morphology are monitored by size exclusion chromatography (SEC) and DSC/SAXS measurements respectively. The experimental results point out the existence of a critical molar mass for ductile-brittle transition M′c about 10 kg mol−1, independent of sample initial molar mass or stabilization, but depending on tensile testing temperature. However, even if oxidation chain scissions are shown to be clearly responsible for the loss of mechanical properties at failure, the structure-property relationships governing ductile-brittle transition require a mixed criterion involving molar mass and crystalline morphology, especially the interlamellar distance. For this purpose, specific molar mass – crystalline morphology relationships are investigate

Thermal stabilization of polyamide 11 by phenolic antioxidants

This paper addresses the effect of hindered phenols (mainly Irganox 1098 with a few comparisons with other phenolic antioxidants) on the stabilization of polyamide 11 aged at several temperatures (90–165 °C). The effect of several phenol concentrations (up to about 0.4%) on kinetic curves for imide build-up, yellowing, and molar mass changes (in association with embrittlement) was investigated. Phenols significantly contribute to yellowing, even at low imide concentrations. When they are used at high concentrations, a post-polycondensation reaction becomes predominant at earlier exposure times, thus increasing molar mass and significantly delaying embrittlement

Quantification of hindered phenols in polyamide 11 during thermal aging

Polyamide 11 films stabilized by Irganox® 1098, Irganox® 1010 or Irganox® 245 were subjected to thermal oxidation at 110°C. The residual phenol content was assessed by comparing three analytical methods:high performance liquid chromatography (HPLC), determination of the Oxidation Induction Time (OIT)and Onset Oxidation Temperature (OOT) by thermal analyses. Both OIT and OOT are reliable for virgin PA11 after a relevant calibration by HPLC measurement. In the case of oxidized samples, OOT measurements have the benefits of being more easily interpretable than OIT and less time-consuming than HPLC measurements.CIFR

La facturation interne des prestations dans les centres de services partagés en France: l’optimisation du profil risque de l’entreprise

International audienceLes Centres de Services Partages destinés à améliorer l'efficience organisationnelle, passent timidement d'une logique de Centres de coûts à celle de Centres de profits. La facturation des prestations internes selon l'allocation des coûts qu'ils privilégient, différencie plus qu'elle n'intègre les Centres; alors que les prix de cession interne faiblement pratiqués, différencient et intègrent mieux les Centres. Cette situation est liée aux routines défensives de gestion conduisant à une faible optimisation du profil risque de l'entreprise

Analyse et mesure du risque par l'empreinte comptable des organisations : vers une approche organique de l'efficience ?

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