Dissertations / Theses on the topic 'Captation de la plus-Value'
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Hervet, Filiz. "Capter, partager et redistribuer la plus-value foncière : le cas des terrains publics et des logements de marque à Istanbul." Electronic Thesis or Diss., Paris Est, 2023. http://www.theses.fr/2023PESC0006.
This research is about the valuation of public land in Istanbul. It explores the relationship between the state and the residential real estate actors in Turkey. This includes focusing on the role of these actors in the organization of housing production, its prerogatives and how they drive an increase in public land value. To study the relationship between the state and the markets with regards to the mechanisms of promoting public land, the thesis includes an analysis of an original operational arrangement, the revenue sharing in exchange for land (RSEL). This set-up is the result of a close collaboration between TOKİ, the Mass Housing Administration and its subsidiary, Emlak Konut, a real estate investment trust (REIT). TOKİ recovers the state-owned public land, transforms it into building land and then sell it to Emlak Konut. The REIT retains ownership of the land but contracts a private developer, as part of a call for tenders, to be responsible for financing and building branded housing (a type of luxury housing). TOKİ and Emlak Konut work in this way together to ensure optimal valorization for the public land. They promise to redistribute part of it for the benefit of the residents. This includes by financing social housing and public facilities. This research examines existing theory of urban rent and land value capture through the case study of the analysis of the financial balance sheets of two branded housing RSEL projects located in the district of Kayabaşı and Zekeriyaköy. Research findings from the case study relates to capture processes and the sharing and redistribution of land value in Istanbul. The thesis highlights specifically the strategies of RSEL stakeholders to secure real estate investments in branded housing and maximize public revenues from land development
Chaffois, Benoît. "La plus-value (étude juridique)." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D064.
The capital gain is a new form of wealth, especially coveted when the production results from someone other than the owner of the object itself. To salve the conflict between the owner of the object and the originator of the capital gain one has to situate that capital gain in law to define its control. The study answers to this issue by firstly analyzing the presence of the capital gain. The capital gain has been identified as a distinct entity from the object, to which it is however attached. This ambivalent situation of the capital gain has to be considered when defining its consistence based on a civil and fiscal analysis. The origin of a capital gain has also been examined in proceeding with a systematic re-reading of its repository and the factors who produce it. Based on this, the following work proposes to determine the control of the capital gain. To understand the dependence of the capital gain towards the abject, you have to look at it through the mediation of the object. This form of contract of capital gain doesn't come without difficulties, since you have to grasp the object. Without other examination, we can immediately see that this solution might enrich the owner of the property, of which the abject benefits from a capital gain, produced by a third party. This difficulty was surpassed based on a study on the connection between the capital gain and monetary units. By considering the capital gain in the quantity of monetary units corresponding, it was proposed to control the capital gain in a monetary form. This particular way of control opens stimulating perspectives since it has then been indemnity of capital gain in favor of its originator
Kossentini, Mohamed. "La plus-value en droit fiscal tunisien /." Paris : l'Harmattan, 2008. http://catalogue.bnf.fr/ark:/12148/cb41216147j.
Falin, Jean. "La notion de plus-value en droit privé." Montpellier 1, 2006. http://www.theses.fr/2006MON10008.
Ould, Sidi Abdoullah Salem. "Les desequilibres spatiaux d'accumulation." Reims, 1991. http://www.theses.fr/1991REIME002.
It's about a modelization of accululating dynamic on the capitalistic level and in which analysis instruments are combined both mathematically and historically. It has been proved the presence of a chain of spatial disequilibriums of accumulation. This chain starts from a sectoriel disequilibrium leading to a sectionel disequilibrium the last link is a geographical disequilibrium. Every disequilibrium works according to an articulation between a vertival dimension of accumulation characterized by a tendency of over accumulation and a horizontal dimension characterzed by a tendency of disaccumulation
Andrlíková, Romana. "Stanovení hodnoty společnosti ITEST plus, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198031.
Valdez, Medina Emixi Sthefany, and Medina Emixi Sthefany Valdez. "Plus-value hydrologique du post-traitement de la prévision météorologique d'ensemble." Master's thesis, Université Laval, 2019. http://hdl.handle.net/20.500.11794/33972.
La prévision d’ensemble hydrologique est devenue un élément clé pour atténuer les effets des catastrophes naturelles (crues et sécheresses) et pour aider à la gestion des barrages (gestion du risque et de la ressource). Une approche probabiliste permet de représenter l’incertitude de prévision et de faciliter la prise de décision. Dans cette étude, un système automatique de prévision d’ensemble du débit tenant compte des principales sources d’incertitude est utilisé. L’incertitude météorologique est décrite en utilisant des prévisions d’ensemble météorologiques (MEPS) qui, malgré des améliorations constantes, peuvent rester localement biaisées et/ou peu fiables. Ces deux problèmes peuvent affecter la qualité de la prévision du débit et les décisions qui en résultent. Cette étude vise à évaluer si un post-traitement de la prévision météorologique est utile pour améliorer la prévision du débit produite par un système quantifiant les principales sources d’incertitude. Deux techniques de post-traitement météorologique sont utilisées pour corriger des prévisions de précipitation ECMWF : “Censored, Shifted Gamma Distribution” (CSGD) et “Distribution-based scaling” (DBS). Les prévisions de précipitations brutes et post-traitées sont utilisées pour forcer 20 modèles hydrologiques et obtenir des prévisions d’ensemble de débits. L’incertitude liée aux conditions initiales sont décrites par une assimilation de données (filtre d’ensemble de Kalman). Le post-traitement de la prévision de précipitation est évalué sur les sous-bassins de la rivière Gatineau au Québec en utilisant une évaluation multi-critères (diagramme de fiabilité, MCRPS...). Les résultats montrent une amélioration de la prévision météorologique en termes de fiabilité pour tous les bassins. Cette amélioration dépend de la quantité de précipitations, de l’horizon de prévision et de la saison. Les améliorations en termes d’exactitude sont plus modérées. Cependant, l’amélioration de la qualité de la prévision de précipitation a un impact faible sur la prévision du débit.
Ensemble streamflow forecast has become a key element to mitigate the effects of natural disasters such as floods and droughts and to help dam management (risk and resource management). A probabilistic framework allows to represent the uncertainty linked to the forecast and in this way help the decision making. In this study, an automatic streamflow ensemble prediction system that accounts for three sources of uncertainty is used. Meteorological uncertainty is accounted for by using a meteorological ensemble prediction systems (MEPS) which despite constant improvements remain locally biased and/or unreliable. These problems can affect the quality of the streamflow forecast and consequently, the resulting decision. This study aims at evaluating if a MEPS post-processing is useful to improve streamflow forecasts issued by a modeling chain that quantifies the main sources of uncertainty. Two MEPS postprocessing techniques were used to correct the ECMWF precipitation forecast: Censored, Shifted Gamma Distribution (CSGD) and Distribution-based scaling (DBS). The raw and post-processed ensemble precipitation forecasts are used as forcing variables to 20 rainfallrunoff models to produce ensemble streamflow forecasts. To consider the uncertainty arising from the initial conditions, the hydrological models benefit from data assimilation (Ensemble Kalman Filter). The post-processing of precipitation forecast is assessed over Gatineau’s sub-basins in Quebec using a multi-criteria evaluation (reliability diagram, MCRPS...). The results show an improvement in the meteorological forecast in terms of reliability for all the basins. This improvement varies by amount of precipitation, forecast lead time and season. The improvements in terms of accuracy were more moderate. However, the use of a meteorological post-processing technique did not lead to an improvement of the streamflow forecast.
Ensemble streamflow forecast has become a key element to mitigate the effects of natural disasters such as floods and droughts and to help dam management (risk and resource management). A probabilistic framework allows to represent the uncertainty linked to the forecast and in this way help the decision making. In this study, an automatic streamflow ensemble prediction system that accounts for three sources of uncertainty is used. Meteorological uncertainty is accounted for by using a meteorological ensemble prediction systems (MEPS) which despite constant improvements remain locally biased and/or unreliable. These problems can affect the quality of the streamflow forecast and consequently, the resulting decision. This study aims at evaluating if a MEPS post-processing is useful to improve streamflow forecasts issued by a modeling chain that quantifies the main sources of uncertainty. Two MEPS postprocessing techniques were used to correct the ECMWF precipitation forecast: Censored, Shifted Gamma Distribution (CSGD) and Distribution-based scaling (DBS). The raw and post-processed ensemble precipitation forecasts are used as forcing variables to 20 rainfallrunoff models to produce ensemble streamflow forecasts. To consider the uncertainty arising from the initial conditions, the hydrological models benefit from data assimilation (Ensemble Kalman Filter). The post-processing of precipitation forecast is assessed over Gatineau’s sub-basins in Quebec using a multi-criteria evaluation (reliability diagram, MCRPS...). The results show an improvement in the meteorological forecast in terms of reliability for all the basins. This improvement varies by amount of precipitation, forecast lead time and season. The improvements in terms of accuracy were more moderate. However, the use of a meteorological post-processing technique did not lead to an improvement of the streamflow forecast.
Valdez, Medina Emixi Sthefany. "Plus-value hydrologique du post-traitement de la prévision météorologique d'ensemble." Master's thesis, Université Laval, 2019. http://hdl.handle.net/20.500.11794/33972.
Ensemble streamflow forecast has become a key element to mitigate the effects of natural disasters such as floods and droughts and to help dam management (risk and resource management). A probabilistic framework allows to represent the uncertainty linked to the forecast and in this way help the decision making. In this study, an automatic streamflow ensemble prediction system that accounts for three sources of uncertainty is used. Meteorological uncertainty is accounted for by using a meteorological ensemble prediction systems (MEPS) which despite constant improvements remain locally biased and/or unreliable. These problems can affect the quality of the streamflow forecast and consequently, the resulting decision. This study aims at evaluating if a MEPS post-processing is useful to improve streamflow forecasts issued by a modeling chain that quantifies the main sources of uncertainty. Two MEPS postprocessing techniques were used to correct the ECMWF precipitation forecast: Censored, Shifted Gamma Distribution (CSGD) and Distribution-based scaling (DBS). The raw and post-processed ensemble precipitation forecasts are used as forcing variables to 20 rainfallrunoff models to produce ensemble streamflow forecasts. To consider the uncertainty arising from the initial conditions, the hydrological models benefit from data assimilation (Ensemble Kalman Filter). The post-processing of precipitation forecast is assessed over Gatineau’s sub-basins in Quebec using a multi-criteria evaluation (reliability diagram, MCRPS...). The results show an improvement in the meteorological forecast in terms of reliability for all the basins. This improvement varies by amount of precipitation, forecast lead time and season. The improvements in terms of accuracy were more moderate. However, the use of a meteorological post-processing technique did not lead to an improvement of the streamflow forecast.
Fries, Eric. "Le rôle des improductifs." Université Louis Pasteur (Strasbourg) (1971-2008), 1986. http://www.theses.fr/1986STR10013.
The boarder between productive and unproductive occupied people is mostly a question of convention. The one we take into account here considers as unproductive labourers, in the capitalist mode of production, active people who do not produce any surplus value. A classification of productive and unproductive labourers is then proposed. Unproductive labourers are far from being useless, and the contribution of each category of productive and unproductive labourers to the reproduction and the development of our social framework is debated. In particular, the question of their relation to the social mass of surplus value and their influence on the average rate of profit is approached in this work. A statistical study of the different categories of productive and unproductive labourers is then made, and the correlation between their relative importance in the active population having a job and the rate of profit is tested
Lahiani, Amine. "Inférence indirecte, modèles TIMA avec asymétrie contemporaine et modèles ARFIMA à seuils : applications en économie et en finance." Paris 10, 2008. http://www.theses.fr/2008PA100041.
In this thesis we are interested in models characterising the long memory behavior of economic and financial data in terms of fractional integration and threshold effect. These models allow to decide whether the observed persistence is better represented by a fractional integration or threshold effect property. Thus we are interested in TIMA models with contemporaneous asymmetry which generalize TIMA models with lagged asymmetry. The introduction of contemporaneous asymmetry in the TIMA model prevents a direct estimation by maximum likelihood. We need to proceed by indirect simulation-based methods to estimate the parameters of this type of TIMA models. Also, we studied threshold ARFIMA type models allowing to model, simultaneously, the threshold effect in the fractional integration parameter and the autoregressive parameters. The threshold effect is introduced, separately then jointly, in the long memory parameter and the autoregressive parameters. We suggested a procedure to test jointly the two types of threshold effects and we showed how individual tests can lead to misleading results when used separately to analyse both types of asymmetry. Application of the developed methodology to US macroeconomic data shows that the joint test is decisive to validate the presence of threshold effect when individual tests can not conclude
Sopko, Michal. "Analýza procesov vo výrobnom podniku Haldy-Plus, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197683.
Luminet, Marine. "La plus-value d'une tierce personne dans un dispositif de formation d'enseignants débutants." Thesis, La Réunion, 2018. http://www.theses.fr/2018LARE0005/document.
How do the rules are appropriated during the year of preservice teachers? The traditional conception of education gives a crucial role to the experts and focuses on the place of professional collectives in the development of the activity of teachers in training. Does sociology have to say or complain about this approach? The result of our survey based of three schools, show that the classical dyadic relationship expert-tutor / novice does not always allow novices to appropriate the rules of trade. This dyadic configuration does not favor the game of argumentation and counter-argumentation through agreements or disagreements and get difficult the learning of rules. Would not it be better to introduce a third party to overcome the statutory obstacles breaking the relationship. This is what we choose to do from an experimental approach based on the establishment of a triadic relationship. The third party raises the level of the justifying constraint and the tutor's advice can no longer rely solely on the statutory advantage he enjoyed hitherto
Vallaud, Thierry. "La rentabilité de la fidélisation du consommateur : 3 essais complémentaires." Thesis, Paris, CNAM, 2013. http://www.theses.fr/2013CNAM0873/document.
In this thesis based on works the author goes from two previous studies on the profitability of loyalty and customer potential determination to make a statement : part of the profitability of loyalty and of the potential for a brand is based on the reachable share of turnover done by the competition ; the catch rate.In this new work it is shown that the catch rate is based on the elasticity of the share of category requirement. From a review of the literature and several modeling on scanning panel data the author demonstrates on several markets that elasticity of the share of category requirement is limited and predictable.Then it’s in taking into account this small difference that a brand can estimate the “catchable” rate and therefore the profitability of loyalty and potential of a customer
Le, Mest Gwénolé. "Travail productif et travail improductif dans l'œuvre de Karl Marx." Paris 10, 1986. http://www.theses.fr/1986PA100085.
The notions of productive and unproductive labor are conceived as princips for an interpretation of Marx’s works in their varied dimensions: theoretic, sociological, political, historical, ideological. The specific productive labor of surplus-value is analyzed with the notions of useful value and value: this analysis proves that the notions of productive and unproductive labor are theoretical products liable to serve for the analysis of an historical mode of production and that the production of surplus-value must be thought in the framework of a general theory of productivity. The second aspect of the theoretic dimension analyses the capitalist mode of production's development always considered from the question productive labor - productivity of labor. The capitalist mode of production's historical mission consists in the development of the labor’s productivity but it must maintain an increased exploitation affecting the productive class. These two aims are contradictory and the exploitation concerns an always more limited number of workers. The destiny of the productive class preoccupies Marx. The political conclusions of his theory are sometimes considered as too teleologically revolutionary, but the political dimension must be perhaps examined from an untheoretic starting point and the reasons of the revolutionary faith thought from an exploration of the historical dimension. According to the author, an analysis of the labor’s sectors considered as unproductive from the capitalist production's mode general point of view can contribute to the scientific socialism's theory. The relation between Marx and his predecessors is studied in this thesis
Ranaivoarimanana, Njaka. "Urbanisme de coalition : articulation entre infrastructures routières et plus-value foncière dans la fabrique urbaine : Le cas de la ville de Tananarive (Madagascar)." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC1180/document.
This thesis deals with the question of articulation between infrastructure transport and land value in urban making. It examines the impact of road infrastructure on property value close new road infrastructure in Antananarivo (capital of Madagascar). In the context of land pressure because of the lack of land availability and growing urbanization, urban sprawl around the new road have been transforming hectares of marshes and lowlands used for rice-growing. But the conversion process of this land show the expectation of the road infrastructure impact on property value which have influenced urban making. Although the research of infrastructure impact on house’s price or land value is well documented and concentrated in the case of western cities, no more research study the case of developing cities and little attention has been given to the impact of expectation property and land values. By studying the land strategy of actors (public and private actors) through public policy instruments: the use of Public-Private Partnership (PPP) as tool for negotiation in urban making and infrastructure project and the developing of town planning documents nearby new road infrastructure area, this work point out how do actors negotiates public policy instruments to create property and land values and expect it? But this impact is part of the historical dynamic of the city’s development. In fact, we suppose that the effect of road infrastructure on land value depends on the historical context of urban sprawl by road and on land strategy of anticipation of actors by public policy instrumentation. Keywords: Land Value, Private-Public Partnership, Coalition, Road Infrastructure, Urban Sprawl, Anticipatio
Tukanda, Manya Daniel. "Evaluation de l'efficacité des établissements d'enseignement secondaire: analyse des indicateurs favorisant la plus-value pédagogique des établissements :étude réalisée en République Démocratique du Congo." Doctoral thesis, Universite Libre de Bruxelles, 2010. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210135.
Compte tenu des distorsions importantes dans les conclusions des recherches « processus-produits » qui décrivent les relations entre les facteurs investis(inputs) et le produit (output) dans le domaine de l’éducation et au regard de la littérature interna-tionale mettant en relief une multitude de variables(macro et micro-sociologiques) qui semblent influencer la réussite scolaire des élèves, nous avons tenu à mettre en évidence dans le contexte de l’enseignement en RDC certaines variables d’ordre scolaire pouvant amener les écoles à la réalisation de la plus-value pédagogique.
Ces dernières décennies, il y a certes une prolifération des établissements d’enseignement jamais existée dans le système éducatif congolais. Mais, ce qui est frappant et étonnant dans ce système éducatif aujourd’hui est le fait de la différence de niveau très remarquable entre élèves de même profil fréquentant les établissements scolaires différents. Leurs élèves soumis à des tests standards, on constate que certains d’entre ces établissements réalisent la plus-value pédagogique alors que d’autres réalisent la moins-value.
Quelles sont les variables d’ordre scolaire pouvant expliquer cette différence de rendement ?Telle est la question principale à laquelle cette étude tente d’apporter quelques éléments de réponse. Face à cette question, l’hypothèse générale que nous avons émise est qu’il existe un « effet-établissement » qui influence les acquisitions de tous les profils d’élèves en classe.
Ce travail s’articule sur deux parties principales emboîtées. La première partie explore quelques théories sur la réussite ou l’échec scolaire des élèves et examine les résultats de quelques études empiriques mettant en relief les effets relatifs de scolarisation. La deuxième partie est consacrée à la description de la démarche méthodologique de notre recherche et à l’analyse des résultats des élèves à nos tests de français et de mathématique. Elle est aussi consacrée à l’analyse des réactions des enseignants et du personnel de direction scolaire à notre questionnaire relatif aux facteurs prioritaires sur lesquels on peut à l’instant porter en tout premier lieu une attention particulière afin d’améliorer le rendement scolaire.
Par une analyse des résultats de 605 élèves de dix-huit établissements de l'enseignement secondaire ayant passé nos tests et aussi par une analyse des réponses à notre questionnaire auquel 122 enseignants et 49 personnel ( conseillers, proviseurs et chefs d’établissement ) de direction des établissements concernés par cette étude ont réagi, nous avons tenté de mettre en évidence certaines caractéristiques scolaires pouvant entraîner la réalisation de la plus et/ou moins-value pédagogique dans une école.
D’une manière générale, les résultats de cette étude montrent que la différence de performances des élèves apprenant dans les établissements différents semble être liée à certaines caractéristiques propres aux établissements scolaires et à des pratiques enseignantes. Vu les résultats présentés par les élèves des classes identifiées comme étant « efficaces » et « équitables », les caractéristiques (celles mises en évidence) des écoles organisant ces classes donnent à penser que celles-ci exercent un effet sur les acquisitions des élèves.
Doctorat en Sciences Psychologiques et de l'éducation
info:eu-repo/semantics/nonPublished
Haas, Valérie. "La créance de plus-value et la récompense variable dans le régime de la participation aux acquêts : articles 206 et 209 al.3 CC /." Genève [u.a.] : Schulthess, 2005. http://www.gbv.de/dms/spk/sbb/recht/toc/53904752X.pdf.
Miraucourt, Delphine. "Pourquoi certains traits de personnalité sont-ils plus valorisés que d’autres ? Fondements économiques de la valeur sociale attribuée aux personnes." Thesis, Reims, 2017. http://www.theses.fr/2017REIML007/document.
Our aim was to go "at the root" of the theory of social value (Beauvois & Dubois, 2009) stipulating that the adjectives of personality have the function of evaluating social agents. We show that people are evaluated on these adjectives according to the economic utility of their professions or the economic consequences of their behavior, regardless of their psychological qualities. Our work has first allowed (studies 1 to 4) to support the interest of identifying three registers of personality traits (effort, competence and agency) that evaluate three distinct levels of utility. Our studies 5 to 8 specify that the presence or absence of economic objectives determines the most useful register to judge the social value of people. Agency is decisive if the situations are imbued with economic objectives as is the case in company. It is on this model that people judge by default. In contexts where these objectives are clearly absent, agency is less decisive than the other registers. Another series of studies (9 and 10) shows that the mere knowledge of the economic benefits of a success or a failure, even if these effects do not directly concern the author of the performance, has effects on the description that he makes of himself. Finally, the latest studies (11 to 13) have shown that economic issues impact many psychological phenomena (self-esteem, perception of the fixed character of the traits and academic motivation). Finally, this PhD highlights the importance of taking into account economic objectives in the study of social judgment
Lee, Hwan-sik. "La force et la faiblesse de la thèse de Marx : la fin du capital par manque de la plus-value vu sous l'angle de la nature de l'accumulation du capital cognitif." Paris 8, 1993. http://www.theses.fr/1993PA080806.
Our research for the mode of the accumulation of the cognitive capital try to determinethe nature and the orientation of scientific and technological progress. The principal question is what the mutual relations between the science, the work and the capital. Following marx, the fusion of the science and the industry resulte in the collapse of the capital by the lack of surplus value, because the science is incline to abolish the workers in the field of production. But, the capital has any interest to introduce new technology beyond the line that technological knowledge don't no more the profit. The impact of the new technology on labor relations continues to be dramatic. Just as capital once sought enhanced productivity through organization and rationalization, it now seems to seek increased productivity through applied scientific and technological knowledge. We were founded our research on the conception - productivity of capital, and on the formation of the cognitive capital which private and public capital addressed to the production of the scientifique and technological knowledge
Delecroix, Bertrand. "La mesure de la valeur de l'information en intelligence économique : application à la mise en place de solutions pour accroître la plus-value d'information élaborée dans un contexte d'intranet." Marne-la-Vallée, 2005. http://www.theses.fr/2005MARN0270.
This thesis deals with the problematic of information value in the process of business intelligence. More precisely, it aims at offering information products generated with a solution of information extraction. Information extraction indeed makes it possible to provide highly valued information in a goal of decision-making. The first part defines the meaning of "information value". We distinguish information value from the notion of relevance. We conclude on the principle according to which the relevance is a necessary criterion, but nonsufficient to define high-value information. It is indeed the value-in-use that must be developed along the process of business intelligence. The second part presents the process of business intelligence. We define up to what point this process must take part in the creation of high-value information, and how the principles formerly defined can, and must be integrated in it. The process, indeed, begins with information acquisition, and results in decision-making, then in action. This information, acquired upstream, must be transformed and processed, in order to acquire value, and then reduce greatly that the decision maker faces. The third part shows up, using a statistical study, that a search engine can imperfectly meet the needs of the users of search engines. This study was made with data issued from the requests of the Agence en Réseau pour l'Information Active (ARIA) search engine. The ARIA is the business intelligence service of France Telecom. This study shows that it is thus necessary to propose to the users other means of access information. The last part will demonstrate how the implementation of an extraction solution can make it possible to answer this problem and to provide high value information, with agoal of decision-making
ENGMAN, MICHAELA, and OSCAR ROSANDER. "Beslutsstöd för Prissättning av Lösningar : Ett Toppstyrt Ramverk för Prissättning i Telekomindustrin." Thesis, KTH, Industriell Management, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191127.
Companies selling large and complex solutions often find that the process of configuring and pricing the solutions is a very time-consuming process. Due to the high degree of competition within the telecom industry, where the company offering the best solution to the most competitive price wins the deal, it is essential for companies to be responsive and able to ework the price of their proposal. The difference between being able to offer a new solution rice, that is still profitable for the company, and not being able to could be that the company wins or loses the deal. In such a business environment it is of high importance to be able to determine how the change of a solution price affects the products in the proposal in order to ensure that the margin of the proposal aligns with the organizational target margin. At Ericsson, the distribution of a solution price is determined manually after a deal has been won leading to internal discussions of how the price should be distributed between the stakeholders of the proposal. For those in charge of pricing the proposal this means that there is a need to discuss with the respective business unit at the company whether or not there is a possibility to adjust the prices of the proposal and in such a case how much they can be adjusted. In this thesis we compare the existing literature on pricing strategies and pricing large complex solutions. We perform a case study at Ericsson to establish how a top-down pricing framework could be designed to distribute the price of a proposal to the various products in the proposal. We achieve this by creating an internal prioritization of products and thereby we are able to determine how this should affect a price distribution over the entire proposal by calculating the weight of the price steering factors compared to the other products in the proposal.
Guyomard-Guihard, Chantal. "Dispositif audio-synchrone multimodal : quelle plus-value pour l'apprentissage de la compréhension de l'oral et la production orale en continu et en interaction de l’anglais (L2) en milieu secondaire français ?" Thesis, Nantes, 2019. http://www.theses.fr/2019NANT2025.
Numerous studies have demonstrated how learning systems rely on socio-constructivist and interactionist theories thereby emphasising the importance of interaction to L2 acquisition. This means that the learner also acquires clarification and restatement skills when language meaning is negotiated and corrective feedback is obtained. English as a foreign language is mandatory in French secondary and higher education. The purpose of this study is to analyse virtual collaboration as a mean to expose learners to English-speaking environments so that there are constant practice and a deeper understanding of the target language. Skype was used as a virtual collaboration tool with a group of 15 French and 25 Irish secondary students aged 16-18 who were learning English and French, respectively. 30-minute bimonthly virtual meetings with specific pedagogical tasks were part of the classroom environment. This allowed each student to become an “expert” in his/her native language. The digital learning tool will be explained and then a body of exolingual conversations featuring two types of information exchange activities will be analysed using Varonis & Gass Model (1985), enhanced by Smith (2003). Different types of triggers, signals, answers, and reactions are highlighted for all conversations described in the study. Negotiations of meaning were identified, but it appears that only a few led to potential acquisition according to de Pietro, Matthey & Py’s definition (1989). As a result, pedagogical tasks and authenticity may have to be re-designed
Dimbasi-Ndofunsu, Jean-René. "L'effet-établissement et ses variables explicatives: évaluation de la plus et/ou moins value pédagogique en classe de deuxième secondaire :recherche des caractéristiques favorables à l'efficacité scolaire dans les écoles de Kinshasa." Doctoral thesis, Universite Libre de Bruxelles, 2010. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210168.
Par ailleurs, la littérature internationale nous propose plusieurs variables qui semblent avoir un effet sur la réussite scolaire des élèves :des variables macro-sociologiques comme les facteurs politiques, organisationnels, socio-économiques et des variables micro-sociologiques comme les facteurs familiaux, individuels, culturels, scolaires, précisément des variables de contexte, des pratiques managériales, des pratiques enseignantes.
De plus, dans cette étude, nous allons nous attarder sur les facteurs micro-sociologiques, car à notre connaissance, il n’existe aucune étude empirique portant sur ces variables dans le contexte congolais. Autrement dit, le problème de recherche relève donc de la méconnaissance scientifique des relations entre l’effet-établissement et le rendement scolaire des élèves.
Le cadre théorique de cette étude est basé sur les théories du choix de l’échantillon (Boyl et Crowson), des strates emboîtées (Barr et Dreeben), des organisations (théorie de Mintzberg), de la bureaucratie professionnelle, de psychologie de comportement, de la réforme des milieux de travail, sur le modèle des interactions aptitude-traitement de Cronbach, sur le modèle multi-niveaux des effets éducatifs, sur le modèle intégré en éducation (Scheerens) ainsi que sur la recension des travaux antérieurs. Ce cadre théorique conduit à la formulation d’une hypothèse principale et des hypothèses secondaires rattachées aux variables de cette étude.
Une approche méthodologique mixte, descriptive et relationnelle permet de confirmer, d’infirmer et de nuancer ces hypothèses. Cette étude est réalisée auprès des 614 élèves, des 30 enseignants et des 22 chefs d’établissement. Elle est aussi menée auprès des 15 écoles publiques, privées et confessionnelles organisant les classes de deuxième secondaire. Les élèves remplissent un questionnaire contenant des renseignements généraux et répondent aux questions du pré-test et du post-test de français et des mathématiques composés par les conseillers du Ministère de l’éducation de la République Démocratique du Congo.
D’abord, les résultats concordent en général avec l’hypothèse principale de recherche. Ceux-ci mentionnent l’existence de l’effet-établissement dans les écoles étudiées. Ensuite, les résultats concordent dans l’ensemble avec les hypothèses secondaires rattachées aux variables retenues dans cette étude. Enfin, il faudrait indiquer que certaines hypothèses sont infirmées, voire nuancées.
Par ailleurs, des pistes de recherches sur l’effet de ces variables et des autres variables paraissent très intéressantes pour la meilleure compréhension de ce phénomène. Bien que cette recherche essaie d’apporter sa contribution à l’amélioration de l’efficacité scolaire du système éducatif congolais, cette dernière comporte tout de même certaines limites liées à l’expérimentation, à l’échantillon, aux instruments de mesure et aux travaux empiriques sur le sujet. Il semble donc nécessaire que d’autres études soient effectuées, afin de pallier à ces limites, d’élaborer de nouvelles théories et d’identifier d’autres antécédents éventuels de l’effet-établissement.
Doctorat en Sciences Psychologiques et de l'éducation
info:eu-repo/semantics/nonPublished
Mannker, Nathan Michel. "Questions à propos de Marx : apparence et réalité." Paris 8, 1997. http://www.theses.fr/1997PA081259.
" any surplus value, in whatever form - profit, interest, income, etc. - is, in substance, the materialisation of " unpaid work ", as marx declares in " das kapital ". The whole capitalist system is thus built on the plunder of the strength of physical or intellectual work. In other words, its very existence implies this primary manifestation of a self-perpetuating class struggle which i have called the one-way class struggle. Material conditions have a decisive impact on conceptual conditions but there is no automatic link between them as subjectivity intervenes in the rational or irrational interpretation of material conditions. In his critique of hegel, marx tends to minimise the autonomy of the idea. The role of human behaviour is insufficiently considered. Undeniably, some processes and trends occur outside human will but they are subject both to their own contradictions liable to hamper their evolution and to the action of humans who are more or less capable of identifying essential necessities since self-interest and passion guide us in random situations. Thus, necessity, self-interest, passion and chance constitute what i have called a sort of quartet which is the prime mover of all different human societies and the relations that govern them. The human incapacity to know everything, to understand everything, to achieve everything is a reference to what i have called the platonic vestige of " timee ". This human inability is insufficiently considered by marx and is completely ignored by the stalinian interpretation of marxism-leninism, known as the " infaillible doctrine "
Sigrist, Marcos Rogério. "O impacto da aplicação da teoria marxista do trabalho produtivo no cálculo das contas nacionais brasileiras." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/9382.
This work aims to analyze the behavior of Brazilian national accounts calculated by the Brazilian Institute of Geography and Statistics - IBGE when they are applied to them the concepts of Marxist theory of productive work. To this end, it was necessary, in the first time, to investigate the premises which involve the theory of Marx on productive work, and then specify them and evaluates which determinants characteristics of this type of work. The second step was to verify what activities members of the System of National Accounts - SNA using productive work, and the share of the productive work on each of these activities. Identified six activities which employ unproductive work: financial institutions, services of households, rent of buildings, public administration, unpaid services and trade. Still, were identified parcels of unproductive work inserted into other activities of the National Accounts System. The next step was recalculate the values of production, intermediate consumption, add value, remuneration and the number of employees involved only in productive activities, not despise the limitations imposed by the data available. The result indicates an underestimation of the productive sectors of the Brazilian GDP calculated by IBGE, because share of the value produced by them appear in national accounts as value produced by unproductive sectors
Este trabalho tem como objetivo analisar o comportamento dos valores das contas nacionais brasileiras calculados pelo Instituto Brasileiro de Geografia e Estatística - IBGE quando são aplicados a eles os conceitos da teoria marxista do trabalho produtivo. Para tanto, foi necessário, em um primeiro momento, investigar as premissas que envolvem a teoria de Marx sobre o trabalho produtivo, para então detalhá-las e avaliar quais as determinantes características deste tipo de trabalho. O segundo passo foi verificar quais atividades integrantes do Sistema de Contas Nacionais - SCN utilizam trabalho produtivo, e ainda a parcela deste trabalho constante em cada uma destas atividades. Foram identificadas seis atividades que empregam trabalho improdutivo: instituições financeiras, serviços prestados às famílias, aluguel de imóveis, administração pública, serviços privados não mercantis e comércio. Ainda, foram identificadas parcelas de trabalho improdutivo inseridas em outras atividades do SCN. O próximo passo foi recalcular os valores das contas componentes do Produto Interno Bruto brasileiro considerando apenas atividades produtivas, não desprezando as limitações impostas pelos dados disponíveis. O resultado obtido aponta uma subestimação do PIB dos setores produtivos calculado pelo IBGE, porque parte do valor produzido por eles aparece nas contas nacionais como valor gerado pelos setores improdutivos
Judeau, Yann. "Fiscalité de la cession d'entreprise." Rennes 1, 2012. http://www.theses.fr/2012REN1G012.
Martins, Júnior Osmar Pires. "Os fundamentos de gestão do espaço urbano para a promoção da função socioambiental da cidade [manuscrito]: o caso de Goiânia." Universidade Federal de Goiás, 2013. http://repositorio.bc.ufg.br/tede/handle/tede/3227.
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The studies in this paper are included in urban ambience marked by conflict paradoxical common sustainability of human actions and the evolutionary history of city planning in Latin America and Brazil in particular. The results are presented in accordance with this historical context, but in disagreement to what would be expected by the application of legally created instrumental in the City Statute – EC in 2001 as onerous grant and transfer the right to build. The results of case studies on Goiânia, compared to what was practiced before, since its first Master Plan in 1938, based on the Land Use Zoning, given the absence of effective parameters of sustainability, strengthen the environmental character of segregation capitalist city, evidenced by the drastic reduction of the remaining native vegetation and loss of biodiversity, the occupation of the surrounding local conservation units, exemplified in the case study of Parks Vaca Brava, the Buritis and the Zoological Park/Lago das Rosas and the dilapidation of public goods.The field survey, geoprocessing and analysis of information obtained demonstrate the impact on the Buffer Zone of Conservation Units ventures deployed more intensively after the enactment of EC/2001 without the financial contribution to the environment and the community. Residents prejudiced have appealed to the courts to impound the outrageous ventures Master Plan and the environmental function of the city. As a result of the research is proposed to complement the instrumental City Statute with new tools for urban policy, capable of promoting ownership and distribution of both the locational advantages of the benefits of urban land or plus value, such as the benefits associated with urban green areas through an integrated and participatory methodology for estimating the economics of natural resources and the environment, without neglecting the necessary urban-rural integration of the Metropolitan Region of Goiânia/Goiás.
Os estudos realizados neste trabalho estão inseridos numa ambiência urbana, marcada por conflitos paradoxais comuns à sustentabilidade das ações humanas e à história evolutiva do planejamento das cidades latino-americanas e brasileiras em particular. Os resultados apresentados estão em conformidade com esse contexto histórico, mas em desconformidade ao que seria legalmente esperado pela aplicação do instrumental criado no Estatuto da Cidade – EC, em 2001, como outorga onerosa e transferência do direito de construir. Os resultados dos estudos de caso sobre Goiânia, quando comparados ao que se praticava anteriormente, desde o seu primeiro Plano Diretor, em 1938, baseado no Zoneamento dos Usos do Solo, em face da ausência de parâmetros efetivos de sustentabilidade, reforçam o caráter de segregação socioambiental da cidade capitalista, evidenciado pela drástica redução dos remanescentes da vegetação nativa e pelo empobrecimento da biodiversidade, pela ocupação do entorno das unidades de conservação, exemplificada no estudo de caso dos Parques Vaca Brava, dos Buritis e do Parque Zoológico/Lago das Rosas e pela dilapidação dos bens públicos. O levantamento de campo, tratamento e análise das informações obtidas demonstram o impacto da urbanização sobre o ambiente natural com o empobrecimento da biodiversidade. Ocorre intensa verticalização da Zona de Amortecimento de Unidades de Conservação com empreendimentos implantados mais intensamente após a promulgação do EC/2001. Os moradores prejudicados têm recorrido ao Poder Judiciário para embargar empreendimentos afrontosos ao Plano Diretor e à função socioambiental da cidade. Como resultado da pesquisa propõe-se complementar o instrumental do Estatuto da Cidade com novas ferramentas de política urbana, capazes de promover a apropriação e repartição tanto das vantagens locacionais dos benefícios da urbanização ou mais-valia fundiária, como dos benefícios associados às áreas verdes urbanas, por meio de uma metodologia integrada e participativa de estimação do valor econômico do ativo ambiental, sem descuidar da necessária integração urbano-rural da Região Metropolitana de Goiânia/Goiás.
El, gamoussi Sarah. "Proposition d'une méthodologie d'amélioration du Processus de Développement de Produits basée sur une approche Lean." Thesis, Université Paris-Saclay (ComUE), 2016. http://www.theses.fr/2016SACLC052/document.
The current industrial world is facing frequent changes, which are sometimes abrupt. This is due to the scientific and technical progresses and increasingly challenging needs of customers. Therefore, to deal with these disruptions and ensure competitiveness, manufacturers are developing methods to control and improve their processes for greater performance. Lean management is one of such methods that has proven its effectiveness in controlling and improving process (especially in manufacturing process). However, the Product Development Process (PDP) remains one of the most important industrial challenges, since it is where PDP actors take the major decisions related to strategy, organization, delay, development and manufacturing costs. That is why methods to control and improve this process have to be developed. Nevertheless, the PDP complexity makes direct application of existing Lean methods difficult. Thus, this research project aims at proposing a methodology for controlling and improving the PDP based on a Lean approach in order to manage the creation and the transformation of the value in this process. This methodology adapts especially the first two principles of Lean, namely the definition of value and its mapping in the given process. We so propose a framework for defining value that can be adapted to the evolutions of the company’s strategy. This definition tries to exhaustively take into account all the PDP stakeholders, so that the value is shared by everyone. We also propose a value mapping tool for the PDP, which complies with PDP specificities and proposed value definition.All these research works have been tested in the industrial partner, Exxelia Technologies
Grambaite, Gintare. "La déduction en matière de taxe sur la valeur ajoutée : étude en droit franco-lituanien." Thesis, Aix-Marseille, 2016. http://www.theses.fr/2016AIXM1002.
The comparison between civil law systems and, more particularly, between France and Lithuania, allows to confront diverse experiences in favour of the European Union’s construction. The comparative method allows, in a regulating approach, to realize a real common integration of a subject like tax law and better understand the conditions of VAT deduction related to the deduction practise in the regular or abusive way. Since the establishment of VAT, as a major instrument to fund the State’s budget, it is the time to take a critical look on the VAT system. The right to deduct VAT is fundamental composant of VAT system and of its neutrality. The value added tax has a significant impact on each citizen of the European Union and we must give ourselves the means to improve the application of the deduction mechanism and develop the additional methods to fight against fraud
Monteiro, Aurélie. "L'apport-cession-délocalisation." Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020042/document.
A dedicated three-step tax scheme has been designed for individuals holding assets with a latent capital gain; willing to reinvest their profits into other activities and reduce taxes on capital gains normally owed: Capital contribution of the assets held by this individual to a company in exchange of shares (Step 1), sales of those assets by the this company to a third-party (Step 2), relocation of the individual to another country (Step 3). The objective is for this individual to beneficiate from a deferred taxation on the capital contribution and for this company to sell assets on a tax-free basis. The company will therefore be able to reinvest the price from the assets sales and the individual will only be taxed when received shares are subsequently sold. In domestic situations, this tax scheme only offers deferral of taxes on capital gains ; but combined with the individual relocation, it enables to drastically reduce if not totally suppress taxes. Since then, legislators and judges have clearly identified conditions defining tax abuse, have defined new rules related to capital contribution to companies controlled by the contributor and have implemented exit-tax mechanisms. Despite this new legal framework, the studied tax scheme is still of significant interest. Additionally, some aspects of the exit-tax might certainly be challenged in regards to European Union law and European fiscal conventions
Vindard, Virginie. "La qualification en droit fiscal." Thesis, Rennes 1, 2014. http://www.theses.fr/2014REN1G047/document.
The qualification is the intellectual process by which is attributed to an act or a fact its legal nature. The am of the concept of qualification is to apply a legal regime. Tax law does not derogate from the intellectual approach. As in all other branches of law, qualifications play a fundamental role. However, tax law implies some originalities. Tax law already apprehends legally qualified to apply a tax regime thanks to the civil law. It is in this understanding that proves the specificity of the tax law. It does not adopt a neutral attitude towards the legal qualifications to be watching him as being unenforceable , either to exploit. If the tax qualifications can overcome the legal qualifications, they have a special relation marked by the seal of independence to the characters and each tax own logic. Differences in tax qualifications exist. Such a situation may affect the unity and cohesion of the tax law. However, the tax judge ensures a certain harmony in the application of skills, in implementing a similar reasoning to draw tax qualifications converging around which revolve the charges
Dakhli, Zakaria. "Déploiement de la théorie du Lean dans la chaîne de valeur de la construction." Thesis, Ecole centrale de Lille, 2016. http://www.theses.fr/2016ECLI0015.
Lean theory (also referred to as Lean Management or Lean) is a systematic way of thinking, first developed in the manufacturing industry, to eliminate waste. Concrete and practical by nature, this new “way of managing the production” affects the day-to-day practices and eventually aims at rationalizing the processes through the application of operational methods. While construction practitioners and researchers have always been concerned with the issue of efficiency, Lean theory applied to construction offers new alternative forms of organizing the production in the construction industry. However, more research is required to fill the existing gap between these principles and their actual application in construction. Using infield case studies, we explore the adaptation of lean principles throughout the construction value chain. The first and second chapters introduce lean manufacturing in real estate development and highlight the struggle of majority of construction companies to complete projects on time and within budgets, thus ensuring customer satisfaction. The third chapter presents a structured framework for the application of Lean in the “Bidding phase”. Chapters 4, 5 and 6 explore the "Construction" phase and particularly site logistics through Kitting; we'll see how this new emerging practice in construction falls within the Lean theory. Finally, we wrap up with an implementation model that was tested in 3 experimental pilot projects
Celener, Balca. "La fiscalité des sociétés holdings en Turquie." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010309/document.
The holding company is an economic reality whose importance is still increasing. Several countries offer tax benefits plans to attract holdings in their territories. The Turkish tax system does not offer such a "holding plan" but it contains several provisions that provide certain benefits to Turkish and foreign investments. Tax advantages for holding companies are important for the State to the extent that it attracts businesses and group companies. The tax provisions can make an attractive and competitive territory, yet they may increase tax evasion within the same territory. Another risk caused by the advantageous tax regime is harmful tax competition. The key elements of an ideal tax system of holding companies are about, first of all, the distribution of profits of the holding company and secondly, income from its own shares, including dividends from its subsidiaries and the capital gains disposal of their shares. Furthermore, the holding company tax system must be both competitive and attractive and at the same time it must be compatible with the principles acknowledged by international tax law
Kaler, Andrea Elizabeth, and 柯亞林. "Analyzing the Benefits and Value of Online-Plus-Services, particularly Microsoft’s Services." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/04474197077374488506.
臺灣大學
企業管理碩士專班
98
We have entered an era in technology where the web is now a required commodity, space is limited, privacy is crucial and above all software cannot continue to run independent and on premises. Have you ever wondered when you will be able to store and access all our information on the internet securely and cost-effectively? Well combining the best of the two worlds, software and services, has come to the rescue for businesses and individuals alike. For security or privacy reasons, for business differentiating purposes that require exquisitely detailed customization or even for the purposes of the peace of mind of knowing where applications and data reside software will always have unique benefits over a services model. At the same time, we cannot discount the many benefits of services. These benefits include the ability to deliver solutions readily planet wide and the flexibility in being able to subscribe to and unsubscribe from services without having to deploy people and hardware within an organization. The purpose of this paper is to debate not whether enterprises will run software or services but how they may combine the best of both. The intention of this paper is also to analyze the user benefits and value of Microsoft’s Software-Plus-Services, specifically Microsoft’s branded Windows Azure developing platform for the sky. "Software-Plus-Services" is an industry wide term that unites software-as-a-service, service-oriented development, and Web 2.0. It offers more flexibility than a software-only or services-only approach. For Microsoft, Software-Plus-Services is a model that combines its core packaged products with programmes hosted online.
McKeown, Lisa Ellen. "Feeding value of triticale-based dry distillers' grains plus solubles in the diets of growing lambs." 2010. http://hdl.handle.net/10048/898.
Title from PDF file main screen (viewed on May 7, 2010). A thesis submitted to the Faculty of Graduate Studies and Research in partial fulfillment of the requirements for the degree of Master of Science in Animal Science, Department of Agricultural, Food and Nutritional Science, University of Alberta. Includes bibliographical references.
McKeown, Lisa. "Feeding value of triticale-based dry distillers grains plus solubles in the diets of growing lambs." Master's thesis, 2010. http://hdl.handle.net/10048/898.
Animal Science