Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur

L'objet de cet article est de réaliser une revue des études empiriques d'évaluation conduisant à la proposition d'une typologie permettant de retracer les différentes orientations de mesure de la valeur à partir des déterminants comptables. La recherche d'un « soubassement théorique » aux modèles de mesure de la valeur a été mise en avant suite aux critiques adressées à l'approche utilitaire de l'information (décalage entre les événements comptables et économiques, comportement de prudence, cadre méthodologique « flou », etc.). Notre analyse met en exergue, suite aux travaux pionniers de Ohlson et Feltham et Ohlson, les apports de l'approche économique de l'information dans l'étude de la pertinence des déterminants comptables de la valeur. La réconciliation de l'approche économique de l'information avec l'approche utilitaire de l'information semble dégager la recherche comptable de l'impasse d'un « soubassement théorique » de mesure de la valeur.mesure de la valeur; déterminants comptables; approche utilitaire de l'information comptable; approche économique de l'information.

A Transactional Approach to Enforce Resource Availabilities: Application to the Cloud

This paper looks into the availability of resources, exemplified with the cloud, in an open and dynamic environment like the Internet. A growing number of users consume resources to complete their operations requiring a better way to manage these resources in order to avoid conflicts, for example. Resource availability is defined using a set of consumption properties (limited, limited-but-renewable, and non-shareable) and is enforced at run-time using a set of transactional properties (pivot, retriable, and compensatable). In this paper, a CloudSim-based system simulates how mixing consumption and transactional properties allows to capture users’ needs and requirements in terms of what cloud resources they need, for how long, and to what extent they tolerate the unavailability of these resources

Collaborative enterprise applications based on business and social artifacts

© 2015 IEEE. This paper discusses how to design and develop collaborative enterprise applications using business and social artifacts. Business artifacts populate the business world (associated with business process management platforms) and allow to facilitate the communication between IT and non-IT practitioners over application requirements to satisfy, for example. And social artifacts populate the social world (associated with Web 2.0 applications) and abstract the online activities that are executed over Web 2.0 applications such as tagging photos. Both worlds are connected to each other through social machines that allow business artifacts to act upon Web 2.0 applications such as creating new social artifacts and checking on the statuses of existing social artifacts. A system that demonstrates business artifact and social artifact collaboration is also presented in this paper

Decoy state quantum key distribution

Experimental weak + vacuum protocol has been demonstrated using commercial QKD system based on a standard bi-directional ‘Plug & Play’ set-up. By making simple modifications to a commercial quantum key distribution system, decoy state QKD allows us to achieve much better performance than QKD system without decoy state in terms of key generation rate and distance. We demonstrate an unconditionally secure key rate of 6.2931 x 10-4 per pulse for a 25 km fiber length

Norm-based and commitment-driven agentification of the Internet of Things

There are no doubts that the Internet-of-Things (IoT) has conquered the ICT industry to the extent that many governments and organizations are already rolling out many anywhere,anytime online services that IoT sustains. However, like any emerging and disruptive technology, multiple obstacles are slowing down IoT practical adoption including the passive nature and privacy invasion of things. This paper examines how to empower things with necessary capabilities that would make them proactive and responsive. This means things can, for instance reach out to collaborative peers, (un)form dynamic communities when necessary, avoid malicious peers, and be “questioned” for their actions. To achieve such empowerment, this paper presents an approach for agentifying things using norms along with commitments that operationalize these norms. Both norms and commitments are specialized into social (i.e., application independent) and business (i.e., application dependent), respectively. Being proactive, things could violate commitments at run-time, which needs to be detected through monitoring. In this paper, thing agentification is illustrated with a case study about missing children and demonstrated with a testbed that uses different IoT-related technologies such as Eclipse Mosquitto broker and Message Queuing Telemetry Transport protocol. Some experiments conducted upon this testbed are also discussed

Cognitive computing meets the internet of things

Abstract: This paper discusses the blend of cognitive computing with the Internet-of-Things that should result into developing cognitive things. Today’s things are confined into a data-supplier role, which deprives them from being the technology of choice for smart applications development. Cognitive computing is about reasoning, learning, explaining, acting, etc. In this paper, cognitive things’ features include functional and non-functional restrictions along with a 3 stage operation cycle that takes into account these restrictions during reasoning, adaptation, and learning. Some implementation details about cognitive things are included in this paper based on a water pipe case-study

Analyzing social web services\u27 capabilities

© 2015 IEEE. This paper looks into ways of supporting social Web services react to the behaviors that their peers expose at run time. Examples of behaviors include selfishness and unfairness. These reactions are associated with actions packaged into capabilities. A capability allows a social Web service to stop exchanging private details with a peer and/or to suspend collaborating with another peer, for example. The analysis of capability results into three types referred to as functional (what a social Web service does), non-functional (how a social Web service runs), and social (how a social Web service reacts to peers). To avoid cross-cutting concerns among these capabilities aspect-oriented programming is used for implementing a system

On capturing and quantifying social qualities in business processes

© 2016 IEEE. It is largely known that objective criteria like profit and market-share drive the decisions of engineering business processes. However, there are cases where subjective criteria (e.g., reputation and attitude) need also to be taken into account, which will definitely impact the objective criteria. These cases fall into examining business processes from a social perspective. This paper discusses the mechanisms of making a business process\u27s components (task, person, and machine) exhibit certain social qualities like selfishness and goodwill. This exposure is dependent on three criteria that are resource availability, transactional properties of tasks, and profit. An online system demonstrates the use of these criteria when capturing and quantifying the social qualities in business processes