Comment diagnostiquer un système d'Entreprise Complexe ? Propositions de repères méthodologiques

Les recherches en cours sur les systèmes complexes constituent une voie de renouvellement et d'enrichissement de nos manières de diagnostiquer le système de l'entreprise de façon globale et permanente. En effet, la conception du diagnostic a long terme est remise en question par le changement que vit l'entreprise en tant que système complexe, en changement permanent. Chercher a promouvoir la modélisation de cette complexité dans la pratique du diagnostic d'entreprise implique la remise en cause des acquis conceptuels, méthodologiques et techniques. Il ne s'agit plus d'indiquer la bonne solution, la bonne trajectoire en se référant a des lois externes au système de l'entreprise, mais d'explorer des pistes de solutions a partir du système lui-même. Tel est l'objectif de cette communication : - Elaborer un diagnostic dans la complexité en vue d'apporter un nouvel éclairage sur la globalisation et la permanence en diagnostic ; - Promouvoir une autre manière de concevoir le système de l'entreprise, une manière qui permettrait de mettre en évidence les compétences des acteurs de l'entreprise en matière de diagnostic.Complexité; diagnostic global et permanent; acteur; entreprise en phase de création; repère méthodologique

Comment diagnostiquer un système d'Entreprise Complexe ? Propositions de repères méthodologiques

International audienceLes recherches en cours sur les systèmes complexes constituent une voie de renouvellement et d'enrichissement de nos manières de diagnostiquer le système de l'entreprise de façon globale et permanente. En effet, la conception du diagnostic a long terme est remise en question par le changement que vit l'entreprise en tant que système complexe, en changement permanent. Chercher a promouvoir la modélisation de cette complexité dans la pratique du diagnostic d'entreprise implique la remise en cause des acquis conceptuels, méthodologiques et techniques. Il ne s'agit plus d'indiquer la bonne solution, la bonne trajectoire en se référant a des lois externes au système de l'entreprise, mais d'explorer des pistes de solutions a partir du système lui-même. Tel est l'objectif de cette communication : - Elaborer un diagnostic dans la complexité en vue d'apporter un nouvel éclairage sur la globalisation et la permanence en diagnostic ; - Promouvoir une autre manière de concevoir le système de l'entreprise, une manière qui permettrait de mettre en évidence les compétences des acteurs de l'entreprise en matière de diagnostic

Incidence des choix d'exemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS

Cette étude porte sur les choix d'exemptions comptables opérés par les dirigeants des sociétés cotées françaises lors de la première application des normes IFRS. Le but est d'apprécier l'impact de ces choix sur la valorisation boursière de ces entreprises. En effet, aucune étude ne s'est intéressée à la valorisation par le marché des exemptions permises lors de la première adoption des normes IAS/IFRS. Les résultats montrent que le marché boursier français semble être en mesure d'interpréter l'impact des choix d'exemptions aux IFRS sur les états financiers. Il apparaît également que l'ajustement initial des capitaux propres suite à l'adoption des IFRS est plus valorisé par les marchés boursiers que les capitaux propres initialement établis selon le référentiel comptable français. Le nouveau référentiel comptable internationalement reconnu procurerait une prime boursière à la transparence financière.Choix comptables, exemptions IFRS, valorisation boursière des capitaux propres.

First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence

International audienceThis paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of the mandatory and optional equity adjustments that must be recognized as a result of the first-time adoption of IFRS. Both questions are addressed in the context of the mandatory adoption of IFRS by French firms in 2005. Three major findings emerge from our analyses. First, managerial incentives influence the decision to strategically elect one or more optional exemptions at the transition date. Second, mandatory equity adjustments are more valued than French GAAP equity, suggesting that the first-time adoption of IFRS by French firms is perceived as a signal of an increase in the quality of their financial statements. Third, the value-relevance of optional IFRS equity adjustments depends on whether they result in the disclosure of new information

Survey of highly non-Keplerian orbits with low-thrust propulsion

Celestial mechanics has traditionally been concerned with orbital motion under the action of a conservative gravitational potential. In particular, the inverse square gravitational force due to the potential of a uniform, spherical mass leads to a family of conic section orbits, as determined by Isaac Newton, who showed that Kepler‟s laws were derivable from his theory of gravitation. While orbital motion under the action of a conservative gravitational potential leads to an array of problems with often complex and interesting solutions, the addition of non-conservative forces offers new avenues of investigation. In particular, non-conservative forces lead to a rich diversity of problems associated with the existence, stability and control of families of highly non-Keplerian orbits generated by a gravitational potential and a non-conservative force. Highly non-Keplerian orbits can potentially have a broad range of practical applications across a number of different disciplines. This review aims to summarize the combined wealth of literature concerned with the dynamics, stability and control of highly non-Keplerian orbits for various low thrust propulsion devices, and to demonstrate some of these potential applications

A catastrophic meltwater flood event and the formation of the Hudson Shelf Valley

This paper is not subject to U.S. copyright. The definitive version was published in Palaeogeography, Palaeoclimatology, Palaeoecology 246 (2007): 120-136, doi:10.1016/j.palaeo.2006.10.030.The Hudson Shelf Valley (HSV) is the largest physiographic feature on the U.S. mid-Atlantic continental shelf. The 150-km long valley is the submerged extension of the ancestral Hudson River Valley that connects to the Hudson Canyon. Unlike other incised valleys on the mid-Atlantic shelf, it has not been infilled with sediment during the Holocene. Analyses of multibeam bathymetry, acoustic backscatter intensity, and high-resolution seismic reflection profiles reveal morphologic and stratigraphic evidence for a catastrophic meltwater flood event that formed the modern HSV. The valley and its distal deposits record a discrete flood event that carved 15-m high banks, formed a 120-km2 field of 3- to 6-m high bedforms, and deposited a subaqueous delta on the outer shelf. The HSV is inferred to have been carved initially by precipitation and meltwater runoff during the advance of the Laurentide Ice Sheet, and later by the drainage of early proglacial lakes through stable spillways. A flood resulting from the failure of the terminal moraine dam at the Narrows between Staten Island and Long Island, New York, allowed glacial lakes in the Hudson and Ontario basins to drain across the continental shelf. Water level changes in the Hudson River basin associated with the catastrophic drainage of glacial lakes Iroquois, Vermont, and Albany around 11,450 14C year BP (~ 13,350 cal BP) may have precipitated dam failure at the Narrows. This 3200 km3 discharge of freshwater entered the North Atlantic proximal to the Gulf Stream and may have affected thermohaline circulation at the onset of the Intra-Allerød Cold Period. Based on bedform characteristics and fluvial morphology in the HSV, the maximum freshwater flux during the flood event is estimated to be ~ 0.46 Sv for a duration of ~ 80 days.Support for N. Driscoll was provided by the Office of Naval Research and the National Science Foundatio

Older Shopper Types from Store Image Factors

This study aims to characterise the older shopper by exploring unobserved heterogeneity within the segment and developing an older shopper typology from an empirically derived store image scale. Store attribute theory informed a two-stage research design. Firstly, a ‘pool’ of salient store attributes was identified through in-depth interviews. Scales were then developed and quantitatively tested using data collected through a household postal survey. Seven store image factors emerged, forming the basis of the typology. Five clusters were subsequently profiled using behavioural and demographic variables: Prudent neutrals, All-Round demanders, Reluctant casuals, Demanding sociables, and Affluent utilitarians. A discussion of the resultant classification's utility in terms of retail strategy, including opportunities for better targeting through adjustment of the retail offer, is presented. This study develops a store image scale that reflects the importance of store choice decisions of older shoppers, extending store image research by providing contemporary insights into the requirements of older shoppers in a changing retail environment

Energy Resolution Performance of the CMS Electromagnetic Calorimeter

The energy resolution performance of the CMS lead tungstate crystal electromagnetic calorimeter is presented. Measurements were made with an electron beam using a fully equipped supermodule of the calorimeter barrel. Results are given both for electrons incident on the centre of crystals and for electrons distributed uniformly over the calorimeter surface. The electron energy is reconstructed in matrices of 3 times 3 or 5 times 5 crystals centred on the crystal containing the maximum energy. Corrections for variations in the shower containment are applied in the case of uniform incidence. The resolution measured is consistent with the design goals