Download or read book cadre conceptuel et m thodologie d analyse et de gestion des flux financiers written by Maria Toma and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book La pertinence des tableaux de flux dans le diagnostic financier written by Christian Hoarau and published by . This book was released on 1993 with total page 1580 pages. Available in PDF, EPUB and Kindle. Book excerpt: La thèse est décomposée en trois parties. La première partie est consacrée à l'étude critique des fondements théoriques sous-jacents aux tableaux de financement et de flux de trésorerie. La deuxième partie traite, à partir de monographies approfondies, de l'analyse empirique de l'utilité et de la validité des huit principaux modèles de tableaux de flux dans le contexte du diagnostic financier. La troisième partie propose un renouvellement de l'analyse financière par les flux à travers une base de données de flux et un nouveau cadre d'analyse de la dynamique financière des entreprises. Cette thèse montre notamment que chaque modèle de tableau de flux à une compétence limitée en matière de diagnostic ou de détection des difficultés d'entreprises et que les complémentarités entre les différentes méthodes d'analyse des flux financiers sont insuffisantes pour assurer une pertinence et une cohérence d'ensemble du référentiel. La recherche d'un cadre d'analyse par les flux susceptible de fournir de manière cohérente et pertinente, une représentation pluridimensionnelle de la dynamique financière de l'entreprise a conduit l'auteur à abandonner la notion même de tableau de financement ou de flux et à suggérer une démarche d'analyse déterminée par les différents objectifs du diagnostic financier. Sur le plan instrumental, celle-ci s'appuie sur une base de données de flux et des indicateurs de diagnostic qui s'insèrent dans un cadre conceptuel d'analyse. Celui-ci précise pour chaque critère du diagnostic financier le ou les indicateurs de flux à utiliser et fixe le soubassement théorique de leur interprétation. Sans écarter les principaux résultats de la théorie financière, il privilégie une analyse des flux financiers dans une
Download or read book Analyse financi re d entreprise written by Nacer-Eddine Sadi and published by Editions L'Harmattan. This book was released on 2009-07-01 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'analyse financière utilise aujourd'hui des données comptables, boursières, économiques et qualitatives : elle est devenue une composante fondamentale du diagnostic global d'entreprise et un outil par excellence de management par la valeur (value based management). Cet ouvrage présente les outils et méthodes d'analyse et de diagnostic financiers, mais aussi les outils d'analyse des risques de défaillance, d'aide et d'incitation à la décision en matière d'investissement, de choix de financement et d'évaluation d'entreprise.
Download or read book L ANALYSE DES FLUX written by JEAN-MARC. LAFIN and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: LE FLUX FINANCIER EST UN CONCEPT IMPORTANT EN ANALYSE ET GESTION FINANCIERE PARCE QU'UTILISE COMME LE PIVOT DE NOMBREUSES TECHNIQUES, TELLES QUE L'ACTUALISATION ET LES TABLEAUX DE FLUX. MAIS LES FINANCIERS, SOUS PRETEXTE DE RESPECTER LE PRINCIPE DIT DE "RATIONALITE LIMITEE", NE DOIVENT PAS SE RESIGNER A IGNORER QUE LE FLUX FINANCIER EST AVANT TOUTY UNE DONNEE. LES ENJEUX DE LA MAITRISE DE LA DONNEE "FLUX", GRACE AUX TECHNIQUES DE MODELISATION DES SYSTEMES D'INFORMATION, SONT NON SEULEMENT D'AMELIORER LA CONNAISSANCE DU CONCEPT MAIS AUSSI DE PARFAIRE LES TECHNIQUES DE GESTION QUI L'UTILISENT.
Download or read book Les analystes financiers face aux informations strat giques written by Soumaya Mejri and published by . This book was released on 2012 with total page 886 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dans la perspective de servir les intérêts des analystes financiers, les chercheurs s’orientent naturellement vers les domaines de la finance, de la comptabilité ou de l’économie. Au lieu d’étudier les modèles financiers et économétriques susceptibles d’améliorer la qualité prévisionnelle, cette recherche soulève la problématique des informations qualitatives stratégiques et propose le discours stratégique comme un dispositif riche et distingué utile à la prévision. Une démarche linguistique a été proposée comme un moyen objectif permettant aux analystes financiers une meilleure appréhension des informations stratégiques. Afin de confronter notre modèle conceptuel à la réalité du terrain et de vérifier l’ensemble des propositions émises dans le cadre théorique, le dispositif méthodologique consiste en deux études de cas relatives à deux analystes financiers. En nous basant sur une logique abductive et une approche qualitative, nous avons effectué trois types d’analyse (préliminaire, financière et discursive) en combinant trois techniques de collecte des données (analyse des documents, entretien semi-directif et observation). Il ressort de cette investigation la contribution de l’analyse du discours stratégique aux prévisions des analystes financiers. Les domaines du management stratégique et de la linguistique proposent un outil accessible et une démarche rationnelle à des acteurs financiers qui ont longtemps dénié la dimension qualitative et stratégique
Download or read book Gestion financi re written by Jean-Guy Degos and published by Editions Eyrolles. This book was released on 2011 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage propose une méthodologie complète d'analyse financière et met en lumière ses implications sur la stratégie de l'entreprise. Accompagné de nombreux exemples et graphiques, il donne les outils pour mieux comprendre la logique financière des entreprises, depuis les fondamentaux de la gestion jusqu'aux conséquences qui doivent être tirées de la crise financière. Les auteurs aident ainsi à replacer les décisions financières dans une vision globale de la stratégie financière, où l'analyse, le diagnostic financier, l'évaluation, les instruments financiers et l'ingénierie sont étroitement intégrés. Une approche rigoureuse et très complète de la gestion financière ; Un livre de référence pour les professionnels de la gestion et les managers ; Un manuel d'apprentissage pour les étudiants : licence et master des cycles universitaires généraux, BTS, IUT, licences et masters spécialisées (gestion, management, sciences comptables, contrôle de gestion, audit), candidats aux examens comptables (DCG, DSCG, DEC).
Download or read book Les Flux financiers dans les processus conomiques written by Mouhammed Kamal Canbarieh and published by . This book was released on 1973 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les tableaux d analyse des flux written by Marie-Agnès Leutenegger and published by . This book was released on 1999 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage présente les principaux modèles de tableaux d'analyse des flux utilisés en France depuis 1967, date de leur apparition parmi les documents comptables publiés par les entreprises. A partir d'un exemple, celui de la société SURF, les principes et les raisonnements qui sont à la base de tous les modèles sont d'abord détaillés pour conduire à ce qui est qualifié de tableau de base. Ensuite, huit modèles représentatifs sont étudiés et construits pour SURF en faisant ressortir la spécificité de chacun. Tout au long de l'ouvrage, à l'aide d'encadrés, le lien est fait entre les caractéristiques des différents modèles et l'évolution de l'analyse financière.
Download or read book Annual Report written by Statistics Canada and published by . This book was released on 1974 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Law Society and Industrial Justice written by Philip Selznick and published by Quid Pro Books. This book was released on 2020-05-23 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: LAW, SOCIETY, AND INDUSTRIAL JUSTICE is a foundational study of workplace justice, still engaging and referenced a half-century after its original publication. The 50th Anniversary Edition adds an extensive, substantive Foreword by Berkeley’s Lauren Edelman. She writes that the book “remains important for how it conceptualizes law, for how it conceptualizes organizations, and for the theory Selznick offers regarding the moral evolution of organizations as they become ‘institutions,’ or living entities infused with values.” It is “a profound book for many reasons,” as she critically examines. Norms and values still matter in organizational governance — even in what amounts to “private government” — as this classic work reminds us. “Selznick’s classic text invites the reader to understand the interplay of formal and informal structures that produce new organizational norms, which, at their best, would replace workplace arbitrariness with due process protections like those embodied in the Rule of Law. It is not just an extraordinary contribution to the fields of sociology and jurisprudence, it is the theoretically foundational precursor to entire subfields in sociology and law.” — Laura Beth Nielsen, Chair, Department of Sociology, Northwestern University; Research Professor, ABF “Philip Selznick laid the foundation for one of law and society’s most vibrant areas of inquiry: law and organizations. Although this book has often been underappreciated, its 50th anniversary is a good opportunity to reassess its significance. Indeed, the current #MeToo movement lends more urgency to Selznick’s highly relevant ideas about conceptualizing organizations as legal orders, the importance of changing norms and values, the role of law within organizations, and organizations’ influence on the law.” — Ashley T. Rubin, Sociology, University of Hawai‘i at Manoa “Selznick’s study is undoubtedly the most erudite and imaginative example of the natural-law approach to appear. ... It is a very fine, even extraordinary piece of legal scholarship. It displays much craftsmanship, depth of learning, and creativity. It is elegant in style and graceful in presentation. Every legal sociologist should read it.” — Donald J. Black, American Journal of Sociology “A contribution, brilliant and substantial, to the literature on private government.” — Winston M. Fisk, American Political Science Review “Very enlightening and reminiscent of a good lecturer able to pull all the strings together chapter by chapter. ... The volume can be recommended to all students of law, industrial organization, and industrial relations.” — Industrial and Labor Relations Review
Download or read book Culture 2030 indicators written by UNESCO and published by UNESCO Publishing. This book was released on 2019-11-18 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Dynamics and Challenges of Tetranormalization written by Henri Savall and published by IAP. This book was released on 2013-03-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.
Download or read book The Qualimetrics Approach written by Henri Savall and published by IAP. This book was released on 2011-06-01 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impetus for this work emerged from Savall’s belief that there is a doubleloop interaction between social and economic factors in organizations, between behaviors and structures, and between the quality of life in organizations and their economic performance. When managers underestimate this dynamic interaction, the resulting tension ultimately manifests in lowered performance and increased costs, what he refers to as the “hidden costs” of organizational life. Only by delving into the depths of these organizational dynamics can we hope to fully understand – and create the basis for improving – organizational performance. The Qualimetrics Approach presents a different and challenging way of thinking about analyzing organizations, one that draws together quantitative information, financial analysis and qualitative insights into organizational dynamics. As Savall and Zardet argue, to gain a true understanding of what is happening in organizations, intervener-researchers must focus on all three perspectives, as ignoring any one of them will lead to incomplete understandings. Their approach underscores the importance of using qualitative data to validate quantitative depictions (“the numbers”) of organizational performance in understanding the construction of financial statements. The strength of Savall and Zardet’s approach is that it pushes us to go deeper, to fully understand the narratives underlying the numbers and the social construction of our financial assessments.
Download or read book The Control of Corporate Europe written by Fabrizio Barca and published by OUP Oxford. This book was released on 2001-11-15 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by an international team of authors, this book provides the first systematic account of the control of corporate Europe based on voting block data disclosed in accordance with the European Union's Large Holdings Directive (88/627/EEC). The study provides detailed information on the voting control of companies listed on the official markets in Austria, Belgium, France, Germany, Italy, the Netherlands, Spain, Sweden, the United Kingdom, and, as a benchmark comparison, the United States. The authors record a high concentration of control of corporations in many European countries with single blockholders frequently controlling more than fifty per cent of corporate votes. In contrast, a majority of UK listed companies have no blockholder owning more than ten per cent of shares, and a majority of US listed companies have no blockholder with more than six per cent of shares. Those chapters devoted to individual countries illustrate how blockholders can use legal devices to leverage their voting power over their cash-flow rights, or how incumbents prevent outsiders from gaining voting control. It is shown that the cultural and linguistic diversity of Europe is (almost) matched by its variety of corporate control arrangements.
Download or read book The Ownership of Enterprise written by Henry Hansmann and published by Harvard University Press. This book was released on 2009-07-01 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: The investor-owned corporation is the conventional form for structuring large-scale enterprise in market economies. But it is not the only one. Even in the United States, noncapitalist firms play a vital role in many sectors. Employee-owned firms have long been prominent in the service professions--law, accounting, investment banking, medicine--and are becoming increasingly important in other industries. The buyout of United Airlines by its employees is the most conspicuous recent instance. Farmer-owned produce cooperatives dominate the market for most basic agricultural commodities. Consumer-owned utilities provide electricity to one out of eight households. Key firms such as MasterCard, Associated Press, and Ace Hardware are service and supply cooperatives owned by local businesses. Occupant-owned condominiums and cooperatives are rapidly displacing investor-owned rental housing. Mutual companies owned by their policyholders sell half of all life insurance and one-quarter of all property and liability insurance. And nonprofit firms, which have no owners at all, account for 90 percent of all nongovernmental schools and colleges, two-thirds of all hospitals, half of all day-care centers, and one-quarter of all nursing homes. Henry Hansmann explores the reasons for this diverse pattern of ownership. He explains why different industries and different national economies exhibit different distributions of ownership forms. The key to the success of a particular form, he shows, depends on the balance between the costs of contracting in the market and the costs of ownership. And he examines how this balance is affected by history and by the legal and regulatory framework within which firms are organized. With noncapitalist firms now playing an expanding role in the former socialist countries of Eastern Europe and Asia as well as in the developed market economies of the West, The Ownership of Enterprise will be an important book for business people, policymakers, and scholars.
Download or read book Taking a Multisectoral One Health Approach A Tripartite Guide to Addressing Zoonotic Diseases in Countries written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2019-03-11 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2018 FAO-OIE-WHO (Tripartite) zoonoses guide, “Taking A Multisectoral, One Health Approach: A Tripartite Guide to Addressing Zoonotic Diseases in Countries” (2018 TZG) is being jointly developed to provide member countries with practical guidance on OH approaches to build national mechanisms for multisectoral coordination, communication, and collaboration to address zoonotic disease threats at the animal-human-environment interface. The 2018 TZG updates and expands on the guidance in the one previous jointly-developed, zoonoses-specific guidance document: the 2008 Tripartite “Zoonotic Diseases: A Guide to Establishing Collaboration between Animal and Human Health Sectors at the Country Level”, developed in WHO South-East Asia Region and Western Pacific Region. The 2018 TZG supports building by countries of the resilience and capacity to address emerging and endemic zoonotic diseases such as avian influenza, rabies, Ebola, and Rift Valley fever, as well as food-borne diseases and antimicrobial resistance, and to minimize their impacts on health, livelihoods, and economies. It additionally supports country efforts to implement WHO International Health Regulations (2005) and OIE international standards, to address gaps identified through external and internal health system evaluations, and to achieve targets of the Sustainable Development Goals. The 2018 TZG provides relevant country ministries and agencies with lessons learned and good practices identified from country-level experiences in taking OH approaches for preparedness, prevention, detection and response to zoonotic disease threats, and provides guidance on multisectoral communication, coordination, and collaboration. It informs on regional and country-level OH activities and relevant unisectoral and multisectoral tools available for countries to use.
Download or read book Modern Enterprise Data Pipelines written by Mike Bachman and published by . This book was released on 2021-06-25 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A Dell Technologies perspective on today's data landscape and the key ingredients for planning a modern, distributed data pipeline for your multicloud data-driven enterprise
