Dissertations / Theses on the topic 'Théorie du bilan'
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Gerbino, Élie. "L'intangibilité du bilan d'ouverture : une théorie inéquitable ?" Aix-Marseille 3, 1999. http://www.theses.fr/1999AIX32005.
Full textThe main subject of our reflection deals with the validity of the precedendial theory of the intangibility of the opening balance sheet of the first non-barred fiscal year which is regularly denounced for violating the legal principles of the specialization of fiscal years, the determination of net profit by article 38-2 of the french tax code, as well as prescription. The matter of this dissertation is to examine, beyond the question of disrespect or application of the above-mentioned principles, whether the theory of intangibility can be legitimized, after all, by the concept of fairness, foundation of all democratic fiscal systems. The first part tackles the nature of the working concepts, and thus presents the theory of errors and management decisions both in its former confused conception and in its modern efficient one, as well as the theory of symetrical corrections in its two versions, the old one, for integral symetry in the name of absolute respect of prescription, and therefore linking without fiscal consequences to the prescribed period, all event generating loss or profit coming from the said period, the modern one, based on the interrogation of the opening balance sheet of the first non-prescribed fiscal year owing to the prescription of the preceding closing balance sheet, which has the effect of including in the non-barred period the mentioned event having nevertheless occured during the prescribed period; and last, analyses the conceptual means allowing to connect the theory of errors and that of symetrical corrections, delineating the different instances of non-application of the present version of symetrical corrections. The second part studies, testing them and evaluating their respective merits, the concrete fonctioning of the theory, in its two versions, dealing with the active and passive components of the net asset value, in both erroneous or deliberate under and over-estimations, as well as legal conditions required to benefit by the present theory the very essence of which is not to correct encounting entries, but the under and over-estimation of net asset values, wether the entries be made or not. On the whole, intangibility can be justified from a double standpoint. Though it is based upon prescription, intangibility is an exception, nevertheless this breach can be explained by the recurrence during the non-barred period of the in
Bernus, Anthony. "Modélisation du bilan d’énergie des lacs dans le modèle de surface continentale ORCHIDEE." Electronic Thesis or Diss., université Paris-Saclay, 2022. http://www.theses.fr/2022UPASJ002.
Full textGiven the importance of lakes on the climate and their socio-economic role, it is important to implement them in climate models to understand their influence on the various cycles such as water, carbon, methane or energy cycle and their interaction with the atmospheric boundary layer. This thesis aims to implement lakes in the ORCHIDEE continental surface model. We have chosen the one-dimensional Flake model which simulates the energy balance of lakes.In a first part of this thesis we have performed a sensitivity analysis of the different parameters of the Flake model. We show that lake surface temperatures and surface heat fluxes are mainly sensitive to depth. However, depending on the chosen depth interval (shallow or very deep), we notice that the influence of the depth is more important for the shallow lakes. The extinction coefficient which measures the penetration of solar radiation in water is also influential for shallow lakes.In the following work, we coupled ORCHIDEE with FLake and test several depth aggregation strategies at several resolutions (0.25 and 0.5 degrees). We use the GloboLakes database to validate lake surface temperatures and the Global Lake and River Ice Phenology Database to validate freezing periods. We used five different atmospheric forcings and noticed the strong sensitivity of the coupling to the chosen forcings. The aggregation strategy of the lake depths has a small influence on the results.Finally, the coupled model shows good results. For each series, the median of the errors obtained on the temperatures varies between 2.7 K and 3.2 K. The freezing periods are generally overestimated. The median of the errors on the freezing period varies between 20 and 41 days depending on the forcing used.Future works are considered to improve the coupling, such as the spatial parameterization of the extinction coefficient and the temporal evolution of the depths constrained by the satellite measurements of the future SWOT instrument. Finally, in a longer term perspective, it is envisaged to couple the ORCHIDEE-FLake model with the atmospheric model LMDZ
Svizzero, Serge. "Analyse théorique des fluctuations endogènes : essai de bilan des principales approches en univers concurrentiel : contribution à l'étude de situations de concurrence imparfaite à la Cournot." Nice, 1994. http://www.theses.fr/1994NICE0002.
Full textThe purpose of this thesis is the study of mechanisms (using the notion of bifurcation) that may give rise to endogenous fluctuations (either periodic or chaotic) in nonlinear and deterministic models of general intertemporal equilibrium. Its first part surveys the main competitive approaches. The first chapter is about the mono and multisector models of optimal economic growth in continuous-time and discrete-time versions. The second chapter presents overlapping generations models in an exchange economy and in an economy with production. Because of those fluctuations are unrealistic, we study in the second part a model of general equilibrium with imperfect competition "a la cournot". In the first chapter, we establish for the static case the relationships between involuntary unemployment and feedback effects. In the second chapter, the model is extended to dynamic based on overlapping generations. We study the conditions under which endogenous fluctuations are possible when there is full employment or underemployment
Claverie, Etienne. "Modélisation de la température du sol avec un bilan d’énergie, application à la prédiction de l’émergence du maïs (Zea mais)." Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLC028/document.
Full textThe beginning of crop growth is influenced by soil temperature and water content near the surface. We have developed a model that predicts the local temperature and water content surrounding the seed using easily available meteorological data. Our global sensitivity analysis helped us identify the components of the model with the largest contribution to the output uncertainty. After calibration, the model showed less than 10 % relative error for temperature and water content at 30 cm. In standard sowing conditions in north-western Switzerland, the emergence was better predicted when using our simulated seed bed temperature than air temperature, the classical proxy variable. Combining the emergence model with soil temperature simulation, an accurate prediction of emergence was achieved. This work is an example of applying complex biophysics model for understanding an agronomic problem. The results of this work will participate in optimising breeding efforts for cold-tolerant crop varieties. Future investigations should consider a finer modelling of processes for evaporation and emergence
Sawadogo, Salam. "Modélisation, commande prédictive et supervision d'un système d'irrigation." Toulouse 3, 1992. http://www.theses.fr/1992TOU30060.
Full textNef, Emmanuelle. "Expropriation pour cause d'utilité publique et protection de l'environnement." Electronic Thesis or Diss., université Paris-Saclay, 2024. http://www.theses.fr/2024UPASH008.
Full textExpropriation in the public interest is a legal tool for the forced appropriation of property, usually real estate, by a public authority for its own benefit or for the benefit of a third party, in order to achieve a "public purpose". The concept of "public interest", which is by nature indefinite (particularly since the 1958 ordinance on expropriation), has been used to organise the State's territory by creating the infrastructure needed to transport goods and people, produce energy and, more generally, provide public services.Although this prerogative of public authority is one of those with a long history, changes in society have altered the dynamics at work. In addition to the classic opposition between the protection of private property and the satisfaction of a general interest objective, the recognition of the value of environmental protection has called into question the existing structure. In this respect, the "balance sheet" theory of case law, according to which the damage to private property, the financial cost and any social inconvenience must not be excessive in relation to the interest served by the expropriation (CE, 28 May 1971, Ville nouvelle Est), reinforced the integration of environmental protection into expropriation in the public interest. This integration was confirmed and strengthened by the Association Alsace Nature decision (CE, 17 March 2010), which included "the protection and enhancement of the environment" in the aforementioned theory of the balance sheet. In addition to this case law theory, the principles of prevention and precaution contribute to the effective integration of environmental protection into the expropriation procedure.Nevertheless, contrary to the imponderable formulation of this jurisprudential construction, the components of the theory of the balance sheet, just like those of sustainable development, do not enjoy the same value. We shall endeavour to show, not only by empirical observation of case law, but also by studying the legal tools introduced to pursue this integration, that the arithmetical presentation does not reveal that priority is given to satisfying a predetermined policy and that the latter benefits development taken in its economic sense; whereas the environment, although integrated, is given a subsidiary value. Consequently, far from reconciling divergent interests, expropriation in the public interest legitimises the hierarchy between them
Latry, Olivier. "Théorie des modes locaux dans les guides perturbés application : couplage fibre optique - photodiode PIN." Rouen, 1995. http://www.theses.fr/1995ROUE5001.
Full textChafouk, Houcine. "Validation de données à variance inconnu." Nancy 1, 1990. http://docnum.univ-lorraine.fr/public/SCD_T_1990_0379_CHAFOUK.pdf.
Full textMüller, Rémy. "Time-continuous power-balanced simulation of nonlinear audio circuits : realtime processing framework and aliasing rejection." Electronic Thesis or Diss., Sorbonne université, 2021. http://www.theses.fr/2021SORUS453.
Full textThis work addresses the real-time simulation of nonlinear audio circuits. In this thesis, we use the port-Hamiltonian (pH) formalism to guarantee power balance and passivity. Moreover, we adopt a continuous-time functional framework to represent "virtual analog" signals and propose to approximate solutions by projection over time frames. As a main result, we establish a sufficient condition on projectors to obtain time-continuous power-balanced trajectories. Our goal is twofold: first, to manage frequency-bandwidth expansion due to nonlinearities, we consider numerical engines processing signals that are not bandlimited but, instead, have a "finite rate of innovation"; second, to get back to the bandlimited domain, we design "virtual analog-to-digital converters". Several numerical methods are built to be power-balanced, high-order accurate, with a controllable regularity order. Their properties are studied: existence and uniqueness, accuracy order and dispersion, but also, frequency resolution beyond the Nyquist frequency, aliasing rejection, reproducing and Peano kernels. This approach reveals bridges between numerical analysis, signal processing and generalised sampling theory, by relating accuracy, polynomial reproduction, bandwidth, Legendre filterbanks, etc. A systematic framework to transform schematics into equations and simulations is detailed. It is applied to representative audio circuits (for the UVI company), featuring both ordinary and differential-algebraic equations. Special work is devoted to pH modelling of operational amplifiers. Finally, we revisit pH modelling within the framework of Geometric Algebra, opening perspectives for structure encoding
Chauvineau, Bertrand. "Dynamique à long terme des astéroïdes binaires : bilan des observations et approche théorique." Nice, 1990. http://www.theses.fr/1990NICE4373.
Full textJean-Pierre, Philippe. "Diversité des dynamiques de convergence réelle des régions européennes : bilan empirique et éclairage théorique." Paris 1, 1999. http://www.theses.fr/1999PA010011.
Full textThe road towards the european monetary union is not without setting the problem of the regional convergence process. This concern is all the more important that the empirical and theoretical contribution on european regions give ambigous results. The aim of this work is also double. Its first objective is to deep the empirical analysis of the catching up process of the european regions. Its second objective is to propose a theoretical framework which can improve the understanding of the previous results. These last show the diversity of the convergence processes which characterize the european regions and highlight the difficulties for lagging regions to catch-up with the middle gdp per capita of the European regions (part I). This result is confirmed by the analysis of the dynamic of growth of a region La Réunion, which is submitted to a special developing policy for more than forty years. This case study suggests also that the impact of public transfers, sent to La Réunion, on its growth is not as positive as we can believe (partie II). This concerns is supported by a theoretical analysis of the impact of transfers on the dynamic of growth of economies. Indeed, the construction of model of growth for european regions allows to show that similar regions, in terms of preference and technological parameters, can be characterized by different catching-up processes and that public tranfers produce indirect effects that can offset their initial positive effects on the growth and the catching-up process of the developing regions (partie III)
Ouldboukhitine, Salah-Eddine. "Modélisation théorique et expérimentale du comportement énergétique et environnemental des toitures végétalisées." Thesis, La Rochelle, 2012. http://www.theses.fr/2012LAROS387.
Full textGreen roofs have a positive effect on the energy performance of buildings, providing a cooling effect in summer, along with a more efficient harnessing of the solar radiation, due to the reflective properties of the foliage. To assess these effects, a thermodynamic model was developed as well as the thermo-physical properties of the green roof components were characterized.The proposed model is based on energy balance equations expressed for foliage and soil media. The influence of the mass transfer on the thermal properties, and evapotranspiration were taken into account. Then, the water balance equation was added into the developed model and numerical simulations were performed. In order to evaluate the temperatures evolution at foliage and soil ground levels.Three of the main physical properties of green roofs were experimentally investigated to determine some of the green roofs’ modeling key parameters. First, the thermo-physical properties of green roofs were characterized by correlating the thermal conductivity of the substrate with the water content for different substrates and maximum water capacities. Next, the moisture storage was characterized using the dynamic vapor sorption technique. Third, themicro-structural properties of green roof substrate were characterized using mercury intrusion porosimetry. In addition to these characterizations, the evapotranspiration term, which is very important in the water balance, was measured.The model was experimentally validated according to a green roof platform (scale 1:10) constructed on the site of the University of La Rochelle. Measurements have also been conducted in a full scale building equipped with green roofs. Once the proposed model validated, it has been coupled to a building thermal code (TRNSYS) to evaluate the impact of green roofs on the energy performance of buildings.The results show that the effect of mass transfer in the subtract was very effective in reducing the model errors. Comparisons were undertaken with a roof slab concrete model; a significant difference in temperature (up to 30 °C) between the outer surfaces of the two roofs was noticed in summer. The heat flux through the roof was also evaluated. The roof passive cooling effect was three times more efficient with the green roof. In the winter, the green roof reduced roof heat losses during cold days; however, it increased these losses during sunny days. With a green roof, the summer indoor air temperature was decreased by 2 °C, and the annual energy demand was reduced by 6% for an oceanic climate such as that of La Rochelle. Finally, the simulations performed for different climates suggest that green roofs are thermally beneficial for hot, temperate, and cold European climates
Janyene, Abderrahmane. "Validation de données des systèmes dynamiques linéaires." Nancy 1, 1987. http://www.theses.fr/1987NAN10190.
Full textGayon, Lopez Jorge Arturo. "La cinétographie Laban et le mime corporel d'Etienne Decroux : bilan théorique du projet "Laban-Decroux/notation du mime corporel"." Paris 8, 1998. http://www.theses.fr/1998PA081514.
Full textThe "laban-decroux" project encompasses laban's kinetography application to the learning process of corporal mime and the preservation of etienne decroux' works. Today, and after evaluating the relevance of this application on the initial process of the study, this dissertation allows us to draw conclusions on the feasibility of this project, as well as on the conditions needed for its fulfillment. Presently, we have explored the tradition of corporal mime beyond its words and discourses in order to establish the practice and elements of its "movement" repertoires, which transmitted and preserved, would determine the material foundation of this scenic art. This exploration is based on personal experience as student and teacher, as interpreter of new or transmitted pieces and video reconstructions, and finally, as assessor and director. The risks and advantages of the actual conveyance methods as well as movement memorization are evaluated, as compared with those of laban's kinetography. The most striking advantage of this analyzing-and-notation method is the physical implication required for the translation of movement scores. Therefore, we might expect that the realization of this project will expose upcoming generations of actors to a new approach of movement comprehension and memorization, which favors the muscular rendition indispensable for the renovation of theater by means of the body-where decroux is one of the pioneers
N'goma, Thallian-Farrel. "L'augmentation de capital en situation difficile : le cas des entreprises françaises cotées." Thesis, Brest, 2016. http://www.theses.fr/2016BRES0046/document.
Full textThe aim of the present research is to provide a theoretical lighting, methodology and practical of the capital increase studied in a context of crisis. Indeed, the conceptual framework of this research focused on the precision of terms such as capital increase, financial difficulty, covenant of difficulty, concept of enterprise in difficulty and in particular on the indication of theories namely signaling and the balance sheet optional reading. We wish to emphasize that this framework has had interest to « contextualize » and to delimit the research topic. And to improve the delimitation of the topic, an exploratory study was conducted and it has identified the indicators of difficulty and test the event study methodology on a case. Finally, to validate this research and to allow generalization of results, event study methodology was applied to a sample of 30 cases of companies in difficulty. The aim of study was to measure the creation or destruction of shareholder value observable at the launch of this type of operation to measure the reactions of former shareholders. Furthermore, to better understand the perception of investors in this type of operation, the research is oriented analyzes of lexical meaning and textual. In the end, the topic studied can be apprehended as a last resort financing for companies in difficulty
Outtani, Fatima. "Cinématique, modélisation et bilan énergétique des plis de rampe : approche théorique et application à deux régions du Front Sud Atlasique." Cergy-Pontoise, 1996. http://www.theses.fr/1996CERG0011.
Full textRojas, Sophie. "Etude du rôle des propriétés de surface de l'aérosol sur leur propriétés hygroscopiques appliquée à différents types de masse d'air." Toulouse 3, 2006. http://www.theses.fr/2006TOU30281.
Full textAerosols have a non-negligable effect on the solar and telluric radiations by diffusing and/or absorbing a part of this radiation (direct effect), and by acting as Cloud Condensation Nuclei (Indirect effect). One of the main uncertainties about the last point concerns the hygroscopic properties of aerosols, in particular their CCN potential. Köhler's theory explains this potential. This theory describes the surface tension of the aerosol compared to its size and its chemistry. Nevertheless, recent studies (Tervahattu et al. (2002), Russel et al. (2002)) have observed the existence, of old polluted air masses, of a surface film coating some aerosol particules. This surface film is formed by some process during atmospheric transport. This film could modify the surface tension of the particule and consequently its hygroscopic properties. Studies concerning the influence of the surface coating on the CCN potential of the aerosol do not agree. In order to determine if this surface coating could influence aerosol hygroscopicity, some measurements have been made. These are aerorsol (CN) and CCN concentration and aerosol granulometric size distribution. These measurement were made before and after a owen. Owen was used to volitilising the eventual external film. This measurmement were made in three places (Zugspitze, Puy de Dôme and around Strasbourg) which represent different atmospheric layers and are exposed to the influence of different air mass origin. .
Abdollahzadeh, Ali Akbar. "Validation de données par équilibrage de bilans : synthèse et nouvelles approches." Vandoeuvre-les-Nancy, INPL, 1997. http://www.theses.fr/1997INPL118N.
Full textGarand, Denis J. "Diagnostic théorique et empirique des pratiques de gestion des ressources humaines (GRH) : un bilan approfondi des difficultés et besoins de PME de production horticole." Metz, 1999. http://docnum.univ-lorraine.fr/public/UPV-M/Theses/1999/Garand.Denis_J.LMZ9906.pdf.
Full textDe, Freitas Maciel Geraldo. "Contribution expérimentale et théorique à l'étude des ondes produites par des glissements solides dans des retenues de barrages." Grenoble 1, 1991. http://www.theses.fr/1991GRE10166.
Full textPark, Jong-Won. "Intériorité et extériorité : étude sur l'origine et la génération de la connaissance dans le spiritualisme français (Condillac, Maine de Biran, Bergson)." Paris 1, 1995. http://www.theses.fr/1995PA010618.
Full textThis thesis aims at probing the doctrines of Condillac, Maine de Biran and Bergson from a specific standpoint: the origin and generation of knowledge. In our opinion the primary attitudes of these philosophers center around a common inspiration, founding the current of french spiritualism, characterized by a philosophy of conscience along with a positive philosophy. Firstly Condillac, ubicated at the onset of this current, departs from the reflexive interest in order to shed light upon the origin and generation of kinowledge. Then Maine de Biran, actual representative of positive spiritualims, walks in the footprints left by condillac developping the theory of motility from its origin in the active touch by Condillac. He establishes the ontology of he inherent body, posing motility as the intrinsic principle of our body. Lastly bergson philosophy, original as it may seem, represents a positivist spiritualism in some essential aspects, particularly with reference to the proper body in its sensory motor function, underlying the role of attention in the makeup of knowledge. Philosophy of knowledge, viewed as an activity is the real link illuminating the lineage of the three philosophers
Margot-Chaker, Joëlle. "Etude théorique et expérimentale des plasmas de grand diamètre entretenus par une onde électromagnétique de surface de haute fréquence se propageant sur le mode à symétrie soit azimutale soit dipolaire." Paris 11, 1989. http://www.theses.fr/1989PA112197.
Full textChabriat, Jean-Pierre. "Analyse énergétique de procédés de fabrication en sucrerie de cannes : étude théorique et expérimentale." Lyon 1, 1993. http://www.theses.fr/1993LYO10014.
Full textThe purpose of this thesis is the creation of tools in order to analyse energy balances in manufacturing within a sugar mill. This work should also implement the basis of another tool enabling us to produce a diagnosis on the working of sugar mill. This research relies on diverse subjects such as energetics, thermochemistry, metrology, numerical analysis and data-processing. Following our introduction to the industrial process of milling sugar, we have then realized bibliographical studies about basic tools of energetic analysis of sugar manufacturing: energetic balances theory, the thermophysic of the constituants and the review of thermical balances in a sugar mill. An energetic analysis enabled us to reveal the essential action of the evaporation unit in the distribution of steam energy in the core of the sugar mill. We have built up both a physical and mathematical model of this process based on energetic balances equations of open thermodynamics systems. At the same rime, a portable device has been elaborated in order to realize measurements of thermodynamic quantities experimentally accessible. Thanks to the analyses led as well as the measurements gathered at the sugar mill of Beaufonds, several tools have been created. A computer programm relying on the physical model elaborated by ourselves has been run in three energetic models of calculation i. E. : data processing, global model and combined model. We validate our study by analysing comparatively and accurately the different results