Dissertations / Theses on the topic 'Capitalisation'
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Devolder, Pierre. "Modèles stochastiques de capitalisation." Doctoral thesis, Universite Libre de Bruxelles, 1987. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/213439.
Full textLewis, Nicholas J. "Capitalisation of private companies." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/45983.
Full textLindop, Sarah Joanne. "'Shareholder dividend tax' : capitalisation in UK equities." Thesis, Aberystwyth University, 2009. http://hdl.handle.net/2160/b9189987-7141-4c27-9d8f-b8e5eb424cd9.
Full textDamotte, Eric. "Politiques comptables et ratios de capitalisation boursières." Paris 9, 1989. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=1989PA090037.
Full textFour aspects are examined : 1. Analysis of accounting policies and balance of power within the firm 2. Legal constraints imposed when defining accounting policies 3. Theories on the rationals explaining accounting policies 4. Analysis of differences in price earning ratios, on the basis of a sample of data selected over the 1981 - 1986 period
Baillot, Philippe. "La fiscalité des assurances de personnes : l'assurance-vie, les contrats de capitalisation, l'assurance de groupe, la retraite par capitalisation." Paris 1, 1988. http://www.theses.fr/1988PA010271.
Full textCoetzee, Maphuti. "Thin capitalisation and financial rules in South Africa." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65642.
Full textMini Dissertation (LLM)--University of Pretoria, 2017.
Mercantile Law
LLM
Unrestricted
Pralus, Magali. "Capitalisation et réutilisation d'expériences dans un contexte multiacteur." Toulouse, INPT, 2002. http://www.theses.fr/2002INPT034G.
Full textGiron, Patrice. "Protection sociale complémentaire par capitalisation : droit et fiscalité." Paris 1, 1992. http://www.theses.fr/1992PA010264.
Full textThe aim of the theses is to highlight the difficulties in reorganising social welfare, especially since the arrival "on the market". No law have as yet been proposed regarding the use of capitalisation as a complementary technique to pay-as-you-go system. At the core of the problem is what the implication are regarding the tax levies
Marlier, Grégory. "Peut-on prendre le risque de la capitalisation ?" Lille 1, 2007. https://pepite-depot.univ-lille.fr/LIBRE/Th_Num/2007/50374-2007-Marlier.pdf.
Full textEriksson, Magnus, and Fredrik Richter. "Thin Capitalisation : A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-396.
Full textThis thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD.
From a tax point of view intragroup prices on commodities and services are of vital importance for multinational enterprises, since these prices in the end affects the total corporate taxation. Also the way of financing a company can have tax implications since it could be an advantage for an MNE to arrange financing of companies within the group through loans rather than contribution of equity capital. A company with a disproportionate debt to equity ratio is considered thinly capitalised and since interest payments are considered deductible expenses, which dividends are not, it provides a way to transfer untaxed profits within a group. This may be an incentive for MNEs to intentionally thinly capitalise companies by providing them with capital through loans instead of equity contributions.
The Swedish provision regulating transfer pricing between associated enterprises is the adjustment rule which expresses the arm’s length principle. The purpose of the rule is to adjust erroneous pricing between associated enterprises and it has four requisites that have to be fulfilled in order to be applicable. In the thesis it is concluded that nothing in the preambles to the adjustment rule points at the provision being applicable to thin capitalisation, on the contrary they indicate that it should have a narrow application. Through case law it has been established that the adjustment rule is not applicable to thin capitalisation situations in the sense that it can not be used to reclassify a loan into equity contribution. The provision is, in such a situation, only applicable to adjust interest rates that deviate from rates on the open market. The arm’s length principle expressed in article 9.1 of the OECD Model Tax Convention however seems to have a broader application than the adjustment rule. It is stated in the commentary to the article that it may be applied to prima facie loans, i.e. it can reclassify a loan into equity contribution if the surrounding circumstances points at it being the true nature of the transaction.
The conclusions drawn when comparing the reasoning of the Supreme Administrative Court with the OECD regarding the application of the arm’s length principle, is that the way the OECD reason regarding the true nature of a transaction is based on the same idea as the reasoning of the Swedish court. The Swedish Supreme Court however uses this type of reasoning when applying the substance over form principle and not when applying the adjustment rule. In other words, the difference is that the adjustment rule is not acknowledged the same scope of application as article 9.1.
Regarding the need to legislate against thin capitalisation in Sweden it is the authors’ opinion that since no examination of the problem has been performed, it is necessary to examine whether thin capitalisation in reality constitutes a problem for the Swedish revenue. Not until it is established if a problem exists should there be a discussion regarding the construction of such a provision.
Picard, Stéphane. "Capitalisation des connaissances sur de grands logiciels de calcul scientifique." Paris 11, 2002. http://www.theses.fr/2002PA112034.
Full textThe design and the use of large scientific software are wide-ranging activities. Researchers and industrials need to manage the evolution of such large software systems and also to validate the quality of the numerical simulations performed by those systems. In this work, we present a Knowledge Management approach providing a new kind of scientific software documentation. Our approach, based on scientific software designers and users interviews, describe a large scientific software according to different time scales, granularity levels, and specific points of view (scientific, technical and organizational). We tried to link, in a pertinent way, the different scientific domains involved in the scientific software design, in order to complete the Software Engineering efforts. This work is based on an adaptation of the MKSM Knowledge Management method to scientific software, and focus on the numerical "know how" involved in large scientific software design rationale
Picard, Stéphane. "Capitalisation des connaissances sur de grands logiciels de calcul scientifique /." Gif-sur-Yvette : CEA Saclay, Direction des technologies de l'information, 2002. http://catalogue.bnf.fr/ark:/12148/cb389707681.
Full textTurner, Jason. "A review of the actuaries' capitalisation rate from an economic perspective." Thesis, Rhodes University, 2006. http://eprints.ru.ac.za/263/.
Full textSmith, Dean Travis. "Discretionary capitalisation of R&D expenditures in Canada and Australia." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0019/NQ38271.pdf.
Full textAwdeh, Ali Ahmed. "Banking in Lebanon : an empirical investigation of performance, capitalisation and mergers." Thesis, City University London, 2005. http://openaccess.city.ac.uk/8456/.
Full textDeymier, Ghislaine. "Capitalisation immobilière des gains d'accessibilité : étude de cas sur l'agglomération lyonnaise." Lyon 2, 2005. http://theses.univ-lyon2.fr/documents/lyon2/2005/deymier_g.
Full textInfrastructures of transport generate accessibility gains determining the urban form development. The increase of automobile speed in urban context and, consequently, the reduction of trip time contribute to an increase of the number of accessible destinations and so to an extension of travelled distance. So, to evaluate an urban infrastructure of transport, it is necessary to analyse the accessibility gains instead of time gains to take into account the relative invariability of the travel time-budget. The interaction between transport system and land use system is based on the relationship between differential accessibilities and differential housing prices. Housing market is one of the elements structuring the urban space. So, it seems important to understand how housing price is shaping and how activities depending of the variation of this price are located in the city. The North peripheral of Lyon metropolitan area, both throughout its spatial inscription in the heart of housing market of Lyon metropolitan area and temporal, gives an ideal setting to investigate the spatio-temporal dimension of housing capitalization of impacts generated by the improvement of transport network. The hedonic price analysis, improved by the integration of the level of spatial dependence between the observations, constitutes the foundation of the conceptualization of our model of valorisation of the benefits generated by the North peripheral of Lyon of the housing price of the four housing market segments of Lyon metropolitan area (individual, collective, new and old). The integration of the temporal dimension side of capitalization allows to highlight, on the one hand, the phenomena of anticipations in taking into account the slowness of the opening of the infrastructure and, on the other hand, show learning process phenomena of accessibility gains because of a sprawl of capitalization zone as soon as the infrastructure is open
Allain, Loig. "Capitalisation et traitement des modèles pour la conception en génie électrique." Grenoble INPG, 2003. http://www.theses.fr/2003INPG0062.
Full textBaillot, Philippe. "La Fiscalité des assurances de personnes et des contrats de capitalisation." Lille 3 : ANRT, 1989. http://catalogue.bnf.fr/ark:/12148/cb376115277.
Full textDeymier, Ghislaine Crozet Yves. "Capitalisation immobilière des gains d'accessibilité étude de cas sur l'agglomération lyonnaise /." Lyon : Université Lumière Lyon 2, 2005. http://demeter.univ-lyon2.fr:8080/sdx/theses/lyon2/2005/deymier_g.
Full textLongueville, Barthélémy. "Capitalisation des processu de décision dans les projets d'innovation: Application à l'automobile." Phd thesis, Ecole Centrale Paris, 2003. http://tel.archives-ouvertes.fr/tel-00009965.
Full textLes contributions de ce travail de recherche sont centrées sur la compréhension des mécanismes de décision et le support à leur bon déroulement. En premier lieu, un modèle de processus de décision, appelé INDIGO est proposé. Il a pour objectif de représenter l'ensemble des informations associées aux processus de décision, regroupées en un modèle unique, multi-vues. Il s'agit de la vue structure de la décision (les éléments d'information de l'espace de décision), de la vue processus de décision (les activités de décision), de la vue organisation de la décision (les acteurs impliqués dans la décision). Un Système de Gestion des Connaissances, appelé MEYDIAM est ensuite proposé. Il est fondé sur la proposition d'une nouvelle approche de Gestion des Connaissances. Il permet la création et la réutilisation de connaissances liées à la décision par l'utilisation d'informations structurées par le modèle INDIGO. MEYDIAM est principalement constitué dune mémoire de projet. Cet outil, au moyen d'interfaces appelées objets de connaissances, permet de capturer, au fil de l'eau les informations associées aux processus de décision et de les
réutiliser. Les contributions ont été validées via une maquette informatique testée dans le cadre des projets d'innovation du groupe PSA PEUGEOT CITROËN.
Davies, Jonathan M. "The role of livestock in Afar pastoral livelihoods : capitalisation, commoditisation and obligation." Thesis, University of Reading, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.402562.
Full textHost, Elizabeth Anne. "Capitalisation and proletarianization on a Western Cape farm: Klaver Valley 1812-1898." Master's thesis, University of Cape Town, 1992. http://hdl.handle.net/11427/22559.
Full textLongueville, Barthélémy. "Capitalisation des processus de décision dans les projets d'innovation : application à l'automobile." Châtenay-Malabry, Ecole centrale de Paris, 2003. http://www.theses.fr/2003ECAP0934.
Full textRouland, Serge. "Acquisition, capitalisation et réutilisation dynamique de connaissances dans le secteur génie civil." Chambéry, 2001. http://www.theses.fr/2001CHAMS025.
Full textAnouma, René-Pierre. "L'Impôt de capitalisation et le travail forcé en Côte d'Ivoire, 1901-1946." Lille 3 : ANRT, 1989. http://catalogue.bnf.fr/ark:/12148/cb376112998.
Full textCorriou, Morgan Lavandier Jacqueline Durrive Françoise Jarry Bénédicte Renosi Catherine Thuillart Guilaine Vincent Bernadette. "Culture d'entreprise et capitalisation des connaissances à la Bibliothèque nationale de France." [S.l.] : [s.n.], 2005. http://www.enssib.fr/bibliotheque/documents/dcb/M-2005-PRO-03.pdf.
Full textBelhaj, Hanène. "Réforme du système de retraite français et financement par capitalisation : enjeux et évaluation." Paris 9, 2003. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2003PA090058.
Full textDenoue, Laurent. "De la création à la capitalisation des annotations dans une espace personnel d'informations." Chambéry, 2000. http://www.theses.fr/2000CHAMS017.
Full textJenkins, Karen. "The capitalisation model of Bolivia : assessing the applicability to the South African privatisation process." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52492.
Full textENGLISH ABSTRACT: The disposal of state assets is proceeding at a very slow pace in South Africa, mainly due to conflicting interests. On the one hand the business community supports privatisation and perceives the hesitance of government as a lack of commitment. On the other hand labour is opposed to privatisation, as to them it is synonymous with an increase in unemployment, will lead to price increases and the discontinuation of the extension of basic services to the poor. Government approaches each privatisation on a case-by-case basis and no definite decision on what should be done with the proceeds from privatisation has been reached. South Africa is currently in a position where it can learn from the models used in other developing countries. This study seeks to explore the unique method of privatisation used in Bolivia, namely capitalisation, and to determine which aspects can be applied in the South African context. Government did not receive the proceeds from the sale of the SOEs; it was reinvested in the enterprise to be used for development and expansion. Government relinquished control as the investor received 50% of the equity and full management control, while the remaining 50% of the equity was distributed to the general population through a private pension fund. In South Africa the state-owned enterprises are in dire need of recapitalisation to meet expansion targets and to remain competitive in the global environment. Even though the government is reluctant to relinquish control it is obvious that this will be inevitable to attract quality foreign investors. It is imperative that the necessary legal and regulatory structures be in place before embarking on the process. Effective regulation is especially important when exclusivity rights are granted to prevent public monopolies from being perpetuated as private monopolies. Involvement of the unions is important in the South African environment and has been formalised through the National Framework Agreement. South Africa is in a position to improve on the method used to distribute benefits to the general population in Bolivia. As in Bolivia, it would be senseless to let the population only benefit on retirement, considering the low life expectancy. The National Empowerment Fund was created to provide the previously disadvantaged access to shares of the privatised state-owned enterprises at a reduced price. The government should consider allocating 50% of the equity instead of the traditional 5 to 15%, to be held in individual portfolio accounts at no cost to individuals. Considering the importance of development in South Africa it is suggested that part of the revenue received from privatisation should be allocated to a fund, which can be used to expand services to the poorer communities and subsidise consumers who are unable to pay for these services. The Bolivian model is no panacea, but contains valuable lessons, which cannot be
AFRIKAANSE OPSOMMING: Die verkoop van staatsbates verloop teen 'n baie stadige tempo in Suid-Afrika, hoofsaaklik as gevolg van botsende belange. Aan die een kant ondersteun die sakegemeenskap privatisering en word die weifeling aan regeringskant beskou as 'n gebrek aan verbondenheid aan die proses. Aan die ander kant is die vakbonde gekant teen privatisering, aangesien dit vir hul 'n toename in werkloosheid simboliseer. Volgens hulle sal dit ook lei tot prysstygings en tot die onderbreking van die uitbreiding van basiese dienste na die behoeftiges. Die regering evalueer elke privatiseringsgeval op 'n individuele grondslag en geen definitiewe besluit is al geneem oor hoe die opbrengste uit privatisering aangewend gaan word nie. Suid-Afrika is tans in 'n posisie om te leer uit die modelle wat in ander ontwikkelende lande toegepas is. Hierdie studie ondersoek die unieke metode van privatisering wat in Bolivia gebruik is, naamlik kapitalisering en probeer vasstel watter aspekte in die Suid-Afrikaanse konteks van toepassing is. Die opbrengste van privatisering het nie na die staatskoffers gegaan nie, maar is herinvesteer in die betrokke staatsondernemings om gebruik te word vir ontwikkeling en uitbreiding. Die regering het beheer opgesê en die belegger het 50% van die aandele ontvang sowel as volle bestuursbeheer, en die oorblywende 50% is aan die algemene bevolking deur middel van 'n private pensioenfonds versprei. In Suid-Afrikaanse staatsondernemings is daar 'n dringende behoefte aan herkapitalisering om ontwikkelingsdoelwitte te bereik en om kompeterend in die globale omgewing te bly. Ten spyte daarvan dat die regering teësinnig is om beheer op te sê, is dit duidelik dat dit onvermydelik sal wees om kwaliteit buitelandse beleggers te lok. Dit is ook noodsaaklik dat die relevante regs- en reguleringstrukture in plek moet wees voordat die proses geïnisieer word. Effektiewe regulering is veral van belang as eksklusiwiteitsregte aan beleggers toegesê word om te verhoed dat staatsmonopolieë in private monopolieë omskep word. Betrokkenheid van die vakbonde is baie belangrik in die Suid-Afrikaanse konteks en is reeds deur die Nasionale Raamwerkooreenkoms geformaliseer. Suid-Afrika is in die posisie om te verbeter op die Boliviaanse metode om voordele na die algemene bevolking te versprei. Soos in Bolivia sal dit sinneloos wees om die bevolking eers by aftrede te laat baatvind as die lae lewensverwagting in ag geneem word. Die National Empowerment Fund is gestig om aan die agtergeblewenes toegang tot aandele in die geprivatiseerde staatsondernemings teen "n verlaagde prys te bied. Die regering kan gerus oorweeg om 50% van die aandele, in plaas van die tradisionele vyf tot 15%, in afsonderlike portefeuljes teen geen koste te plaas. Om die proses van ontwikkeling in Suid-Afrika te steun, word daar voorgestel dat "n gedeelte van die inkomste van privatisering aan "n fonds toegesê word wat gebruik kan word om basiese dienste uit te brei na minderbevoorregtes, en om subsidies te verskaf aan verbruikers wat nie in staat is om vir hierdie dienste te betaal nie. Die Boliviaanse model is geen wonderkuur nie, maar bevat waardevolle lesse wat Suid- Afrika kwalik kan bekostig om te ignoreer.
Wang, Bai Qing. "Contribution à la capitalisation des connaissances en génie mécanique : application au grenaillage de précontrainte." Troyes, 2007. http://www.theses.fr/2007TROY0009.
Full textThe work presented in this thesis is at the same time a contribution to the field of the mechanical engineering especially to the shot peening process and to the field of the knowledge management. This work consists in analyzing methods developed in knowledge engineering (MKSM, CommonKADS, KOD, REX, MEREX…) and some modeling “languages” (UML, IDEFO, GRACET…). An implementation of the above-mentioned methods of modeling languages for the capitalization of knowledge in the field of shot peening process is proposed. This application shows that it is possible to capitalize knowledge of the mechanical engineering with generic methods based on some improvements of the models used for the various points of view of knowledge. The knowledge book presented through the appendices illustrates the knowledge capitalized in the various selected points of view
Belan, Pascal. "Le financement des retraites : incidence redistributive de la transition vers un système par capitalisation." Aix-Marseille 2, 1997. http://www.theses.fr/1997AIX24012.
Full textTanti, Marc. "Du document scientifique à la capitalisation des connaissances dans la veille sanitaire de défense." Aix-Marseille 3, 2009. http://www.theses.fr/2009AIX32860.
Full textThe concept of medical intelligence was born following the crisis generated by the intentional use of the bacillus of anthrax in the United States in 2001, to answer the needs for medical information of the Staff of the Armies. Through this concrete case with emergence of which we collaborate since the beginning, we wondered, in this thesis, about the role of the scientific document in the decision-making aid and the response of the community of defense to the medical risks. This research highlighted that the scientific document is all at the same time "medium, container and contained", and that its monitoring, called here "documentary-awareness", is essential to react in front of the rumour or the event. This scanning was modelled for this thesis. This one shows concretely how this object of monitoring, capitalized in an ad hoc system, transmits information which, mobilized in knowledge and applied in knowing, help the military decision maker in anticipation, decision-making, and response for the medical risks to which the armies are exposed, for example, in 2005, before the sending of French forces, following the tsunami in Southeast Asia
Ben, Amri Mehdi. "Un support de capitalisation des connaissances en contexte de projet la mémoire du projet /." Thèse, [Rimouski, Québec] : Université du Québec à Rimouski, 2006.
Find full textMémoire de recherche présenté à l'Université du Québec à Rimouski comme exigence partielle du programme de Maîtrise en gestion de projet. Titre de l'écran-titre (visionné le 29 janvier 2007). CaQRU CaQRU Bibliogr.: f. 115-120. Parait aussi en éd. imprimée. CaQRU
Froquet, Laurent. "Contribution à l'analyse des risques : Proposition d'une méthode par scénarios et capitalisation de la connaissance." Phd thesis, Grenoble INPG, 2005. http://tel.archives-ouvertes.fr/tel-00168410.
Full textAprès avoir étudié la plupart des méthodes utilisées en industrie, nous avons remarqué que celles ci sont complexes, lourdes d'utilisation, sources d'oubli et d'erreur, de ré exploitation difficile, peuvent conduire à des pertes de savoir-faire. Pour pallier ces manques, nous avons proposé une méthode d'analyse qui rendue systématique permettrait la génération automatique de scénarios de danger. La méthode ScénaRisK est issue d'une combinaison base de connaissance/description procédé. Elle répond dans un premier temps à une démarche qualitative dont le but est d'assister les entreprises à la mise en place des normes actuelles par une étude basée sur des attributs qualitatifs facilement identifiables.
Dyke, Gregory. "Un modèle pour la gestion et la capitalisation d'analyses de traces d'activités en interaction collaborative." Phd thesis, Ecole Nationale Supérieure des Mines de Saint-Etienne, 2009. http://tel.archives-ouvertes.fr/tel-00795984.
Full textMehdi, Nigel. "The capitalisation of business rates : an empirical study of tax incidence in six London boroughs." Thesis, London School of Economics and Political Science (University of London), 2003. http://etheses.lse.ac.uk/2658/.
Full textSaad, Inès. "Unecontribution méthodologique pour l'aide à l'identification et l'évaluation des connaissances nécessitant une opération de capitalisation." Paris 9, 2005. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2005PA090035.
Full textThis thesis deals with the issue of identification and evaluation of crucial knowledge, i. E. , knowledge that requires capitalizing. We aim at identifying, on the one hand, the explicit and tacit knowledge (to be preserved in the corporate memory), and on the other hand the tacit knowledge that is hard to formalize. The proposed method consists of two phases. During the first phase, decision rules are inferred, through the DRSA (Dominance based Rough set approach) method, from decision assignments provided by the decision maker(s). It includes the identification, using GAMETHâ framework, of a set of “reference knowledge” and its evaluation with respect to a convenient set of criteria. In the second phase, a multicriteria classification of “potential crucial knowledge” is performed on the basis of the decision rules that have been collectively identified by the decision maker(s). The method has been successfully applied and validated in a car company (PSA). In addition, it was implemented in a decision support system
Dyke, Grégory. "Un modèle pour la gestion et la capitalisation d'analyses de traces d'activités en interaction collaborative." Saint-Etienne, EMSE, 2009. http://tel.archives-ouvertes.fr/docs/00/79/59/84/PDF/2009_Dyke_Gregory.pdf.
Full textWe present our three main results in adressing the problem of assisting the socio-cognitive analysis of human interaction. First, we propose a description of the process of analysis of such data, as well as a generic artefact which covers a large number of the analytic artefacts we have observed and which we call a replayable. Second, we present a study and a modelling of replayables, and describe the four fundamental operations which can be applied to them: synchronisation, visualisation, transformation and enrichment. Finally, we describe the implementation of this model in an environment that assists analysis through the manipulation of replayables, which we evaluate in real-life research situations. Tatiana (http://code. Google. Com/p/tatiana), the resulting software environment, is based on these four operations and integrates numerous possibilities for extending these operations to adapt to new kinds of analysis while staying within the analytic framework afforded by replayables
Bourgeon, Laurent. "Organisation transversale et capitalisation des apprentissages : le cas des projets de développement de nouveaux produits." Aix-Marseille 3, 1998. http://www.theses.fr/1998AIX32044.
Full textThe recent evolution of competitive environment made time and capacity for developing new products as prime factors of competitivity. The horizontal organization of new products development projects is understood as the best suitable structure in this new context. The autor intend to show how autonomy vested in new product development project in this type of structure entrances learning and changes the problem of organizational learning memorization in the firm
Harani, Yasmina. "Une approche multi-modèles pour la capitalisation des connaissances dans le domaine de la conception." Grenoble INPG, 1997. http://www.theses.fr/1997INPG0178.
Full textMedina-Ramirez, Reyna. "Contribution à la recherche d'informations sémantiques : capitalisation de connaissances dans une mémoire documentaire d'interactions géniques." Nice, 2003. http://www.theses.fr/2003NICE4039.
Full textThe Semantic Web is an extension of the current web in which information is given well-defined meaning, in order to be accessible and comprehensible not only by humans but also by computers thus enabling computers and people cooperation ? This approach relies on ontologies, semantic annotations and formal knowledge representation languages. The huge amount of formalisms proposed shows not only the increasing interest of such approach but also the problems faced when sharing annotations and ontologies. We argue that translation methods seems necessary to share and re-use the heterogeneous resources belonging for example to a scientific community or an enterprise, documents (in electronic or paper supports) constitute a significant source of knowledge to be represented, handled, queried and diffused
Gbenyo, Kodzo-Kuma. "La réforme des retraites en France entre répartition et capitalisation : analyse économique de deux dilemnes." Thesis, Paris Est, 2008. http://www.theses.fr/2008PEST3011.
Full textThis dissertation tries to define an optimal retirement system for France based on economic,social and financial criteria. It reviews the reforms that have been undertaken since thepublication of the Livre Blanc sur les retraites in 1991, and highlights additional measuresthat could be implemented to enhance these reforms. The dissertation is structured around twomain ideas: on the one hand, the main reforms (Balladur, 1993 and Fillon, 2003) are ofparametric nature and intend to preserve intergenerational solidarity; on the other hand, undercertain conditions, they can be improved by incorporating a funded system. The analysis relyon both a theoretical framework, notably overlapping generations models, and anempirical approach to assess the impact of additional capitalization on national saving.Overall, the dissertation aims to show that the authorities face two main dilemma whendealing with the retirement crisis: (1) keep the current retirement system, which does notencourage the elderly to remain in the workforce, or move toward a funded system at the riskof giving up intergenerational solidarity; (2) what dose, forms and regulations of fundingcould stimulate national savings?
Paradis, Jocelin. "Modèle théorique de détermination du taux de capitalisation ajusté au risque basé sur des données comptables." Mémoire, Université de Sherbrooke, 1989. http://hdl.handle.net/11143/8233.
Full textCaussanel, Jean. "Contribution à l'étude des systèmes de capitalisation des connaissances : SMOKC, un système dédié aux PMI-PME." Aix-Marseille 3, 2000. http://www.theses.fr/2000AIX30013.
Full textKnowledge Capitalisation is a process which aims to identify, to collect and to make usable, whatever the context, all the knowledge acquired by an organisation. The research work presented in this report is a study about the foundations of Knowledge Capitalisation Systems (KCS) and, more particulary, adapted to the Small and Medium Enterprise (SME) industrial context. First of all, we show the relevancy of KCS in the field of enterprise knowledge management already endowed with systems stemming from Information Systems and Knowledge Base Systems. We argue this statement mainly on the distinction between Information and Knowledge. Consequently to this we propose a classification of approaches and tools for Knowledge Management Systems. Up to now, Knowledge Capitalisation Systems elaborated in France were mostly developed for/by very large enterprises. Such a fact may underlines the SME position considering knowledge capitalisation project
Toure, Carine. "Capitalisation pérenne de connaissances industrielles : Vers des méthodes de conception incrémentales et itératives centrées sur l’activité." Thesis, Lyon, 2017. http://www.theses.fr/2017LYSEI095/document.
Full textIn this research, we are interested in the question of sustainability of the use of knowledge management systems (KMS) in companies. KMS are those IT environments that are set up in companies to share and build common expertise through collaborators. Findings show that, despite the rigor employed by companies in the implementation of these KMS, the risk of knowledge management initiatives being unsuccessful, particularly related to the acceptance and continuous use of these environments by users remains prevalent. The persistence of this fact in companies has motivated our interest to contribute to this general research question. As contributions to this problem, we have 1) identified from the state of the art, four facets that are required to promote the perennial use of a platform managing knowledge; 2) proposed a theoretical model of mixed regulation that unifies tools for self-regulation and tools to support change, and allows the continuous implementation of the various factors that stimulate the sustainable use of CMS; 3) proposed a design methodology, adapted to this model and based on the Agile concepts, which incorporates a mixed evaluation methodology of satisfaction and effective use as well as CHI tools for the completion of different iterations of our methodology; 4) implemented the methodology in real context at the Société du Canal de Provence, which allowed us to test its feasibility and propose generic adjustments / recommendations to designers for its application in context. The tool resulting from our implementation was positively received by the users in terms of satisfaction and usages
Occello, Audrey. "Capitalisation de la sûreté de fonctionnement des applications soumises à des adaptations dynamiques : le modèle exécutable Satin." Phd thesis, Université de Nice Sophia-Antipolis, 2006. http://tel.archives-ouvertes.fr/tel-00090755.
Full textarrivent à maturité et permettent de modifier les applications durant leur
exécution. Si l'on considère que la sûreté de fonctionnement d'une
application est la propriété permettant aux utilisateurs d'un système de
placer une confiance justifiée dans le service qu'il leur délivre alors il
faut garantir lors d'une adaptation dynamique que cette propriété est
préservée. Autrement dit, une adaptation n'est pas "sûre" à partir du moment
où le service que fournit l'application après adaptation diverge du service
attendu par l'utilisateur.
Actuellement, il n'existe pas de solution appropriée au problème de la
sûreté des adaptations dynamiques. En effet, un certain nombre de techniques
(typage, model-checking, ...) destinées à concevoir et implémenter les
systèmes informatiques de façon sûre peuvent être utilisées dans le cadre
des adaptations statiques mais pas directement pour valider des adaptations
dynamiques. De plus, la prise en charge de ces dernières doit tenir compte
du risque qu'une adaptation se produise à un moment inadéquat dans
l'exécution de l'application et implique de traiter les problèmes de sûreté
parallèlement à l'exécution de l'application sans perturbation. Bien que les
plates-formes permettant les adaptations dynamiques proposent des solutions,
il n'existe pas de consensus autour des vérifications à effectuer dans un
contexte dynamique. D'autre part, la mise en oeuvre de ces vérifications
reste souvent informelle ou à la charge du développeur d'applications.
Nous proposons d'identifier la sûreté d'une adaptation indépendamment des
plates-formes, et de déterminer le moment où les modifications liées à une
adaptation peuvent être prises en compte de façon sûre dans l'exécution de
l'application. Cette approche est basée sur un modèle nommé Satin sur lequel
des propriétés de sûreté sont exprimées et validées. Le modèle Satin est mis
en oeuvre sous la forme d'un service de sûreté que les plates-formes peuvent
interroger pour déterminer si une adaptation donnée risque de briser la
sûreté de fonctionnement de l'application.
Marini, Jean-Luc. "Capitalisation d'expériences pour l'indexation et la recherche d'information dans le domaine de la gestion électronique de documents." Lyon 3, 2010. https://scd-resnum.univ-lyon3.fr/out/theses/2010_out_marini_jl.pdf.
Full textIn a highly competitive economic environment, the company that wants to remain competitive must continually rethink its organization, mobilize its skills and revise its strategy. This requires greater cooperation among stakeholders, increased communication and an accumulation of knowledge and action processes. This development also implies the establishment of a mechanism for information retrieval in a heterogeneous corporate memory distributed via the Web or an Intranet. The constitution of this heritage is generally based on various sources of information and requires taking into account the level of expertise of different actors. In this context, the EDM (Electronic Document) is an essential technology component of the corporate knowledge and collective intelligence. Our approach is therefore to model and design a system to search for information that can make this memory accessible regardless of actors who have created and so relevant to the context of a given interest
Castaneda, Hector. "Management de l'innovation : la capitalisation de la connaissance tacite dans la conception de produits de haute technologie." Nice, 2012. http://www.theses.fr/2012NICE0010.
Full textThis thesis makes a contribution to explaining, understanding and formalizing tacit knowledge in technological innovations. The research tackles two questions: How can tacit knowledge that is not communicated, whether voluntarily or involuntarily, be externalized and comprehensible while remaining transposable and capitalized in other contexts or new applications? Moreover, can the process of capitalizing on tacit knowledge be considered as a composite system with technical effects and managerial/management leveraging? Through a longitudinal case study of the launching of a technologically rich innovation (l’AUV), we shall demonstrate how tacit knowledge is constructed and is shared within emerging communities which are created to design and launch a new Artefact; how tacit knowledge can be classified/construed as technical and/or physical contradictions which enable formalization. Furthermore, we shall show that in the process of launching innovations, sociotechnical spaces are created in which the project manager, thanks to managerial activation mechanisms, energizes the transfer of tacit knowledge and facilitates tacit knowledge appropriation
Serrano, Laurie. "Vers une capitalisation des connaissances orientée utilisateur : extraction et structuration automatiques de l'information issue de sources ouvertes." Caen, 2014. http://www.theses.fr/2014CAEN2011.
Full textDue to the considerable increase of freely available data (especially on the Web), the discovery of relevant information from textual content is a critical challenge. Open Source Intelligence (OSINT) specialists are particularly concerned by this phenomenon as they try to mine large amounts of heterogeneous information to acquire actionable intelligence. This collection process is still largely done by hand in order to build knowledge sheets summarizing all the knowledge acquired about a specific entity. Given this context, the main goal of this thesis work is to reduce and facilitate the daily work of intelligence analysts. For this sake, our researches revolve around three main axis: knowledge modeling, text mining and knowledge gathering. We explored the literature related to these different domains to develop a global knowledge gathering system. Our first contribution is the building of a domain ontology dedicated to knowledge representation for OSINT purposes and that comprises a specific definition and modeling of the event concept for this domain. Secondly, we have developed and evaluated an event recognition system which is based on two different extraction approaches: the first one is based on hand-crafted rules and the second one on a frequent pattern learning technique. As our third contribution, we proposed a semantic aggregation process as a necessary post-processing step to enhance the quality of the events extracted and to convert extraction results into actionable knowledge. This is achieved by means of multiple similarity measures between events, expressed according a qualitative scale which has been designed following our final users' needs
Dedun, Isabelle. "Propositions d'un sytème d'objets de capitalisation d'expériences basé sur les cas pour la prise de décisions complexes." Lyon 3, 1999. http://www.theses.fr/1999LYO33005.
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