Divulgation sectorielle et gouvernance d'entreprise : le cas de la norme ICCA 1701

Le FASB et le CNC ont adopté dans un projet commun un nouveau mode de présentation de l'information sectorielle, en se fondant sur l'approche proposée par l'AIMR et l'AICPA, intitulée « l'approche organisationnelle » ou « sectorisation organisationnelle ». Suite à ce projet, une nouvelle norme a vu le jour, soit la SFAS 131, « Disclosures about Segments of an Entreprise and Related Information » et le chapitre 1701, « Information sectorielle ». La norme élaborée conjointement entre le FASB et le CNC demande aux sociétés de publier leur information segmentée à partir des découpages faits par les entreprises et servant de base à la prise de leurs décisions opérationnelles ainsi qu'à la mesure de leur performance interne. Selon un bon nombre d'études, la nouvelle norme a enrichi l'environnement informationnel par la production d'un grand volume d'information sectorielle divulguée par les entreprises. En outre, ces études ont démontré que les risques associés à la firme, soient le bid-ask spread, l'asymétrie de l'information et la dispersion des consensus des analystes financiers seront tous réduits suite à l'adoption de cette norme. Malgré l'existence de ce grand support en faveur des vertus de cette norme, il existe néanmoins un nombre grandissant de critiques à son égard. En effet, quantité d'études indiquent que les multiples problèmes que suscite cette norme provoquent la prolifération de choix discrétionnaires en matière de divulgation sectorielle de la part des dirigeants, ce qui peut exercer une influence sur la qualité de l'environnement informationnel de la firme. Par conséquent, et étant donné les avantages et les désavantages de cette norme, on ne peut dire si cette norme contribuera à l'existence d'un environnement informationnel inférieur ou supérieur. Cette étude vise à démontrer l'existence d'une association entre la politique de divulgation sectorielle et la structure de la gouvernance au sein des entreprises canadiennes soumises à la norme ICCA, chapitre 1701. La direction exerce son choix dans la détermination des secteurs à publier, dans l'identification des actifs associés à chaque secteur et dans l'allocation des coûts à l'égard des secteurs afin d'estimer les profits d'exploitation de chacun de ces secteurs. Cette étude examine les variables de gouvernance d'entreprise pouvant influencer le niveau de publication sectorielle choisi. Les associations trouvées entre la publication sectorielle et la gouvernance peuvent fournir un éclairage sur les choix de publication et devraient être pertinentes dans la découverte de nouveaux aspects relatifs aux exigences de publication sectorielle et dans la formulation de nouvelles politiques de publication. Dans cette étude, la principale hypothèse est que la gouvernance à travers ses variables et ses mécanismes détermine le niveau de l'information sectorielle telle qu'elle est publiée par les entreprises canadiennes adoptant la norme ICCA chapitre 1701. ______________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : Divulgation sectorielle, SFAS 131, ICCA 1701, Gouvernance d'entreprises, Sectorisation organisationnelle

Physical properties of highly crystalline CIS layer prepared using single phase electrodeposition and low temperature RTP annealing

CuInSe2 nanoparticles (CIS-NP) were synthesized on ITO-coated glass substrate by electrodeposition and rapid thermal processing (RTP). The as-deposited films were annealed under argon atmosphere at 250 °C, 350 °C and 450 °C using RTP during a short annealing time. The latter is practicable to avoid further losing of the Se content in CIS films. In order to analyze the effect of annealing temperature, the structural, morphological, optical and electrical properties were investigated by means of X-ray diffraction, scanning electron microscopy, UV–Visible Spectroscopy and Mott-Schottky plots respectively. XRD results show that elaborated films have a tetragonal chalcopyrite CIS with preferential orientation along the (112) orientation. The phase formation of CIS-NP with good crystallinity was observed at low annealing temperature. Optical absorption studies indicate a direct band gap around 1.02 eV at 250 °C. The optical constants such as refractive index n(λ) and extinction coefficient k(λ) were estimated using an appropriate optical model. To determine the doping type of elaborated semiconductor, its flat band potential and the free carrier concentration we used the Mott-Schottky plots. A new attempt to anneal the electrodeposited CIS films by short annealing duration using RTP process was proved to be a useful method to synthesize polycrystalline CIS films for solar cell application

Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks

Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top 50 listed banks in the Gulf Countries region (GCC). The study covers the period 2016-2019. Design/Methodology/Approach: The present study is based on a content analysis approach to allow the measurement of risk disclosures. Six risk disclosure categories were identified as the major sections regarding this particular type of reporting. The analysis covers both quantitative and qualitative data that had been hand collected from the annuals reports and Pillar 3 risk disclosures reports. From a regulatory perspective, the study refers to the most relevant international accounting standards, namely, Basel III Agreement Pillar 3 (2016 revised version), and IFRS 7. Research findings: It is expected that the GCC major banks, even though they must comply with the same risk disclosure regulation, will demonstrate specific disparities in their risk reporting. The results of the study suggest that Basel III risk reporting is significantly determined by size, leverage, cross listing, and government ownership. Theoretical contributions/Originality: The present study contributes to the literature by documenting the level of compliance of the top GCC banks with the recent BCBS risk disclosure requirements, and by providing empirical evidence regarding the quality of the released risk disclosures and its potential determinants. Another major contribution of the paper is the development of a self-constructed disclosure index that reflects the most recent Basel III disclosure regulations (Pillar 3, 2016 version). Practical implications: The findings of this study could be appreciated from different angles. From a regulatory perspective, this study might be insightful to GCC baking regulators in term of developing appropriate policies that will bring the banks to responsibly and professionally adopt an acceptable level of risk disclosure. At the global level, the findings could be insightful to the IASB concerning the degree of compliance of the banks in the region with IFRSs related to risk reporting. Thus, it can help the IASB consider institutional differences among countries when revising its pronouncements. Research limitations/Implications: The findings of the present study would be understood in light of some limitations. First, in the present study, we considered only the top 50 GCC listed banks, which could impede the generalisation of the results from the content analysis and the regression on the rest of the banks in the region. Second, we were interested in this research about the implementation of the new 2016 market discipline Pillar 3 disclosures requirement. Expanding the time frame of the study could reveal additional insights into risk disclosure practices

Numerical modelling of advective flow through composite liners in case of two interacting adjacent square defects in the geomembrane

accession Number : ISI:000254659400009International audienceTechnical papers on the quantification of advective flow rates through composite liners assume the existence of a single defect in the geomembrane or of multiple defects that are not hydraulically interacting. In this paper, the results of a numerical study assuming the existence of two identical interacting adjacent square defects in the geomembrane are presented. The composite liners under study incorporate a geosynthetic clay liner (GCL). The impact of various parameters on the leakage flow through defects in the geomembrane is studied among which (1) the distance separating interacting adjacent square defects; (2) the hydraulic head applied on top of the composite liner; (3) the defects width and (4) the interface transmissivity. Results are compared with those obtained for two non-interacting square defects in order to evaluate the hydraulic impact of this interaction. Results obtained in terms of flow rates and wetted areas reveal that (1) the interaction between two adjacent square defects does not result in an important reduction of the flow rate; (2) wetted areas can be approached by an ellipse or by an 8-shape depending on the distance separating adjacent defect

2D and 3D numerical modelling of flow through composite liners involving partially saturated GCLs

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GPT-2 Contextual Data Augmentation for Word Sense Disambiguation

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Towards an integrative view of AIS: Using integrated business processes approach to framework the paradigm shift of AIS

The establishment of the inter-organisational paradigm across business has led to a new wave of process and information systems to stimulate the emerging trends. Analysis of the related literature often results in a large number of misconceptions. This paper attempts to give a coherent picture on how integrated business processes have transformed AIS from being information into knowledge system. In particular, the aim of our research is to introduce integrated businesses processes as a new approach for defining AIS. This paper empirically measures and analyses the determinants of IOAIS, as well as providing empirical evidence on how integrated business processes have technically supported new roles and contributions of such systems. Our empirical analysis leads to three main findings. First, our findings suggest that use of inter-organisational technologies has significant association with dynamic extension of AIS. Second, the inter-organisational technologies have transformed AIS through increasing interactivity and connectivity. Finally, these technologies also have led to real shift in the reliability and uses of accounting information, which in turn established knowledge contributions of AIS.Scopu

Factors affecting the integration of the SAP-financial accounting module into an accounting curriculum: evidence from a gulf-based university

The present research investigates the underlying factors that affect the implementation of the systems, applications and productions in financial accounting (SAP FI) module in an accounting curriculum. The study was carried out by using a survey questionnaire regarding six factors, namely, knowledge, complexity, usability, usefulness, satisfaction and future career, that affect the implementation of the SAP FI module. Business students (who have a major or minor in accounting) studying at the College of Business and Economics at Qatar University participated in this study. The results of the study found that the students were satisfied; they perceived that learning SAP FI was useful and that it had a strong impact on their future careers. All factors were found to be statistically significant in affecting the implementation of SAP FI. While the implantation efforts so far have been satisfying, various challenges persist. The study concluded that a first time SAP FI implementation is quite challenging from human, logistic and administrative perspectives, leaving room for more future improvements in terms of increasing the level of awareness and knowledge among the faculty and students. The study also recommends considering incorporating other SAP modules in other college curricula (e.g., management, operations, marketing, human resources, finances)

Experimental investigation of sewage sludge gasification using a two-stage fixed bed downdraft gasifier

Biomass wastes show a great potential as an energy source. The problems usually reside in the conversion of these unclean biomasses into a convenient fuel to produce heat and/or power. Sewage sludge from water waste treatment plant could be converted into a syngas in order to be used in cogeneration plants based on internal combustion engines, thus reducing their treatment and destruction costs by the production of electricity and heat used on site. The main challenge of the use of sludge for gasification resides in the high ashes content (>30%) in comparison with wood (<1%). To investigate the potential of the gasification for this type of high mineral matter content biomass, gasification of sludge was successfully tested in an industrial gasification pilot plant. This paper presents the results of two gasification campaigns using sludge from different processes mixed with wood in concentrations from 25 to 100%