Дисертації з теми "Stratégies de création de valeur"
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Iosub-Dobrica, Floarea. "Stratégies de création de valeur actionnariale et processus d'internationalisation des entreprises." Poitiers, 2007. http://www.theses.fr/2007POIT4008.
This work aims to identify the similarities and/or discrepancies between Anglo-Saxon and European multinationals. The descriptive studies postulating the convergence of the stakeholder model toward the shareholder value model are put to question. Three econometric studies were conducted in order to investigate this possible convergence. The main conclusion that emerges is that of the convergence toward a hybrid governance system. The duality of the shareholder model (corporate capital structure, R&D expenses, payout ratios) supports this conclusion, and hence opens the way to new studies of the discrepancies inside the shareholder model. Two other conclusions are also worth mentioning: the negative correlation between corporate leverage and shareholder value, and the vertical integration rationale in intra-EU(15) foreign direct investments
Chalençon, Ludivine. "Les stratégies de localisation et la création de valeur des fusions-acquisitions internationales." Thesis, Lyon 3, 2014. http://www.theses.fr/2014LYO30076.
Market globalization and the evolution of the economic environment motivate companies to accelerate their international expansion through mergers and acquisitions. These external growth operations have important advantages, but they also generate risks and their performance remains mixed. This doctoral research focuses on the location and value creation of mergers and acquisitions conducted by French companies. The presented analysis has two components: (1) studying the influence of the characteristics of the target country on the choice of acquirers to conduct operations in mature or emerging countries; (2) identifying the determinants of value creation of mergers and acquisitions related to the characteristics of the acquirer, the target and the operation, according to their location. The empirical study is based on a sample of 395 operations realized between 2010 and 2012 by acquirers listed on the SBF 120 index. The statistical analysis (mainly logistic regressions and event studies) shows that factors characterizing the target country, particularly the quality of institutions, are determinant for the acquirer’s choice to realize mergers and acquisitions in mature or emerging countries. The results also indicate that variables concerning the acquiring company and the operation have a significant influence on the value creation of mergers and acquisitions, unlike factors associated with the targets, which do not seem to play an essential role
Fourcade, François. "Les stratégies modulaires des équipementiers automobiles : définition, enjeux, méthodologies de conception et modèles financiers." Palaiseau, Ecole polytechnique, 2004. http://www.theses.fr/2004EPXX0063.
Grenier, Jérôme. "Les changements stratégiques et la création de valeur : une interaction." Thesis, Université Laval, 2008. http://www.theses.ulaval.ca/2008/25502/25502.pdf.
Traoré, Alassane Lamine. "Innovations technologiques - stratégies - institutions et création de valeur : les déterminants de la mutation des structures de marché et de la dynamique concurrentielle en questions dans les télécommunications - le cas du Mali." Paris 11, 2010. http://www.theses.fr/2010PA111019.
Liem, André. "Les contours de l’intervention en ergonomie prospective : analyse comparative de l'ergonomie prospective et du design stratégique dans 12 études de cas." Thesis, Université de Lorraine, 2015. http://www.theses.fr/2015LORR0202/document.
This dissertation argues for a prospective turn in ergonomics to challenge the established fields of strategic design (SD) and management. Differences, similarities and relationships between strategic design and prospective ergonomics are being reviewed using existing theories and frameworks from design, ergonomics, strategic and innovation management. To complement the theoretical part, 12 cases have been analysed in greater depth according to 4 main dimensions of analysis. Outcomes have ishown that innovating through PE approach is about finding the right balance between on one hand meeting primary objectives, such as profit maximisation or solving the design problem, and on the other hand achieving social and human well-being, personal interest and ambitions, family relations, etc. Intervention of prospective ergonomics within a classical strategy perspective requires organizations to couple push-pull market strategies while considering the interest of different stakeholders throughout all stages of the development process. This means that prescriptive approaches, methods and tools in the positivist mode should be complemented with constructive modes of reasoning and designing as well as reflective methods and tools, while taking into consideration all levels and perspectives of value creation. From an educational perspective, the transfer of design knowledge and skills requires a mentorship and scholarship approach in research-, or practice-based learning, which implies a hermeneutic, reflective and participatory mode of design reasoning within a constructivist worldview
Rival, Madina. "L'action politique des entreprises : Pluralité des stratégies et contribution à la création de valeur pour l'actionnaireComparaison France /Grande-Bretagne." Phd thesis, Université Panthéon-Sorbonne - Paris I, 2002. http://tel.archives-ouvertes.fr/tel-00322413.
C'est pourquoi cette recherche se propose :
- d'évaluer l'influence des stratégies de lobbying des entreprises sur leur création de valeur ;
- de considérer un terrain peu étudié, l'Europe, et en particulier de comparer la situation des entreprises françaises et anglaises.
L'exploration empirique est conçue en deux temps. La première étape décrit, grâce aux techniques de l'analyse de données, les actions politiques des entreprises françaises et anglaises relevées dans la presse de 1995 à 2000. Elle montre qu'il existe un nombre limité de stratégies types de lobbying. La deuxième étape permet de mesurer la contribution de ces stratégies à la création de valeur des entreprises lobbyistes. L'étude d'événement menée à cet effet aboutit à des conclusions nuancées. Indépendamment de la nationalité des entreprises, un certain nombre de stratégies de lobbying contribuent à créer de la valeur, certaines en détruisent et d'autres sont sans effet.
Ces résultats contribuent à définir le lobbying en tant que stratégie à double titre. Ainsi, l'action politique de l'entreprise :
- cherche à générer de la valeur pour l'actionnaire en fondant un avantage concurrentiel ;
- est susceptible d'échouer sous la contrainte de pressions isomorphiques externes et de dysfonctionnements internes à l'entreprise.
Schild, Tamara. "Stratégies de création de valeur dans une maison de ventes aux enchères : ethnographie d'un département d'art africain et océanien." Electronic Thesis or Diss., Paris, EHESS, 2023. http://www.theses.fr/2023EHES0187.
Since the mid-2000s, international auction houses Christie’s and Sotheby’s have focused on building a high-end market for African and Oceanic art at auction. In just a few years, they have become major players in this market. They introduced new standards for pricing, attracting a new clientele, and establishing a commercial agenda. This evolution was facilitated by the liberalization of the French auction market at the turn of the 21st century, which allowed them to enter this historic marketplace for African and Oceanic art. Additionally, the growing presence of modern art and contemporary art collectors in this niche market have provided cross-selling opportunities. In this context, this research investigates the main strategies implemented by the staff of an international auction house to increase the economic value and desirability of African and Oceanic artworks, and thus ensure the sustainability of this auction category. The study involved six months of participant observation of activities in the specialist department, expert interviews, and qualitative and quantitative analysis of 180 sales catalogs. Through a diachronic analysis of the department’s development since its inception in the mid-1970s, the study was able to highlight the role of three generations of specialists involved in the marketing of these arts at auction, and thus shed light on the valuation power of these little-studied intermediaries. In the second section, using the extended case study and the situational analysis methods developed by M. Gluckman and C. Mitchell, this work has revealed, from a synchronic point of view, the strategies of auction staff in the major stages of preparing an auction sale. In light of these results, the auction house emerges as a sphere of valuation structured by different vectors. The auction house is deeply marked by its aristocratic origins, which have brought ongoing hierarchy and exclusivity to both people and objects. It is also influenced by a "gambling logic" which remains controlled by a strong rationalization of the value chain. This rationalization seems to make it even more necessary to emphasize emotion and create a discourse of passion specific to the art world, in order to enchant the public
Seit Mitte der 2000er Jahre arbeiten die internationalen Auktionshäuser Christie’s und Sotheby’s am Aufbau eines High-End-Marktes für afrikanische und ozeanische Kunst. Innerhalb weniger Jahre sind sie zu den wichtigsten Akteuren in diesem Markt geworden. Sie haben neue Industriestandards, höhere Preise für bestimmte Werke und eine neue Kundschaft eingeführt. Diese Entwicklung wurde durch die Liberalisierung des französischen Auktionsmarktes zu Beginn des 21. Jahrhunderts begünstigt, wodurch sie diesen historischen Marktplatz erschließen konnten. Das Auftreten bedeutender Sammler moderner und zeitgenössischer Kunst in diesem Nischenmarkt hat Möglichkeiten für Querverkäufe geschaffen. Vor diesem Hintergrund untersucht die vorliegende Arbeit die wichtigsten Strategien, die von den Mitarbeitern eines internationalen Auktionshauses angewendet werden, um den ökonomischen Wert und die Begehrlichkeit der gehandelten Werke zu steigern und den Fortbestand dieser Auktionskategorie zu sichern. Die Forschung stützt sich auf eine sechsmonatige teilnehmende Beobachtung ihrer Tätigkeit, Experteninterviews sowie eine qualitative und quantitative Auswertung von 180 Auktionskatalogen. Durch eine diachrone Analyse der Entwicklung der Abteilung seit ihrer Gründung Mitte der 1970er Jahre wird die Rolle dreier Generationen von Spezialisten, die an der Vermarktung dieser Kunst beteiligt waren, hervorgehoben und so die Wertschöpfungsmacht dieses noch wenig erforschten Marktvermittlers beleuchtet. Im zweiten Teil der Arbeit werden anhand der von M. Gluckman und C. Mitchell entwickelten Methoden der erweiterten Fallstudie und der Situationsanalyse die Strategien dieser Akteure in den wichtigsten Phasen der Auktionsvorbereitung aus synchroner Sicht dargestellt. Im Lichte dieser Ergebnisse erweist sich das Auktionshaus als eine durch verschiedene Vektoren strukturierte Wertschöpfungssphäre. Zum einen ist das Auktionshaus von seinem aristokratischen Ursprung geprägt, der eine Hierarchisierung und Exklusivität sowohl der Personen als auch der Objekte mit sich bringt. Es wird aber auch von einer Logik des Gambling angetrieben, die durch eine starke Rationalisierung der Wertschöpfungskette abgesichert wird. Diese Rationalisierung macht es wiederum notwendig, auf einen Diskurs der Leidenschaft zurückzugreifen, der dem Kunstbereich eigen ist, um die Möglichkeit der Verzauberung des Publikums zu gewährleisten
Rival, Madina. "L' action politique des entreprises : pluralité des stratégies et contribution à la création de valeur pour l'actionnaire, comparaison France / Grande-Bretagne." Paris 1, 2002. https://tel.archives-ouvertes.fr/tel-00322413.
Elleuch, Momen. "Collaboration entre les acteurs pour accroître le profit du réseau de création de valeur." Thesis, Université Laval, 2013. http://www.theses.ulaval.ca/2013/29571/29571.pdf.
Curchod, Corentin. "Commerce électronique et nouvelles configurations de marché: une approche théorique des stratégies d'intermédiation." Phd thesis, Ecole Polytechnique X, 2003. http://pastel.archives-ouvertes.fr/pastel-00000828.
Taghzouti, Abdellatif. "Alliances stratégiques et création de valeur par une approche perceptiviste : analyse empirique de l'influence de la performance perçue par les managers sur leur propension à conclure et maintenir des alliances stratégiques." Lille 2, 2010. http://www.theses.fr/2010LIL20003.
Jürging, Jesco. "Stratégies de diversification et surévaluation des capitaux propres : le rôle de la gouvernance de l’entreprise." Electronic Thesis or Diss., Toulon, 2012. http://www.theses.fr/2012TOUL2002.
The overvaluation of the stockholders' equity implies the danger of the CEO adopting discretionary strategies having a negative impact on shareholders` value. However, diversification strategies could also be used as means of reaching new resources and key competencies that give birth to new products and markets. What is the role of corporate governance in a situation of overvalued stockholders' equity? Will it privilege the disciplinary way by framing the opportunistic behavior of the chief executive officer, or will it privilege the exploratory way, i.e. the discovery of new growth opportunities? From this point of view, the study concentrates on the analysis of the diversification strategies of seven media groups at the dawn of the Internet bubble. Having built a widened conceptual framework integrating the strategy of diversification, the governance of the company and the measures of value creation, we will concentrate our analysis on the study of different strategic levers ascribable to a diversification strategy: synergies between treasury flows, synergies in managerial capacity or organizational synergies through the sharing of distinctive competencies and strategic resources. Then, the analysis focuses on the role of corporate governance in the process of value creation: which component has an influence on the implementation of concentric, linked, vertical or conglomerate diversification? The study will summarize the different results within an integral model and propose different suggestions aiming at the monitoring of top management in the context of overvalued stockholders' equity
Saci, Fateh. "La création de valeur des alliances stratégiques et fusions-acquisitions : justification comparative par le modèle de mesure de la valeur financière. Cas des sociétés du SBF 250." Thesis, Nice, 2013. http://www.theses.fr/2013NICE0041/document.
Strategic alliances and mergers & acquisitions are theoretically now considered as real levers of value creation. This value creation takes different forms, essentially strategic value, substantial value, institutional value and financial value (including shareholders). This latter holds our attention specifically. The objective of our research, after analyzing the results of empirical works focused on the acquisition announcements impact on the stock market performance, is to answer two fundamental questions. The first question is to know that if, on a more or less distant horizon, the stock market performance of acquisitions coincides with the actual performance and so if this form of acquisitions can be justified by the financial motivation of CEOs or shareholders. The second question is to know that if this hypothesis is also true in the case of alliances, establishing by the way an advantageous comparison in favor of one or other of the external growth options. Our final results show that in the short term the announcement of an alliance has a negative impact on performance as opposed to the announcement of a merger & acquisition, while other hand on the long-term, there is no positive impact (neutral impact) on financial performance whether it be the strategic alliance or merger & acquisition. We explain this result by the phenomenon of "creation of compensatory value" in the context of a strategic and financial plan
Gandaho, Roger. "Regroupement-restructuration des entreprises et création de valeur : cas de la Côte d'Ivoire de 1990 aux années 2000." Paris 12, 2003. http://www.theses.fr/2003PA123004.
Cantegril, Pierre. "Potentiel de création de valeur des plans stratégiques d'aménagement forestier : une étude de cas dans la forêt mixte québécoise." Master's thesis, Université Laval, 2018. http://hdl.handle.net/20.500.11794/33254.
Harscoet, Erwan. "Développement d'une comptabilité environnementale orientée vers la création de valeur : l'application à un investissement de prévention des pollutions." Phd thesis, Paris, ENSAM, 2007. http://pastel.archives-ouvertes.fr/pastel-00003071.
Jürging, Jesco. "Stratégies de diversification et surévaluation des capitaux propres : le rôle de la gouvernance de l’entreprise." Thesis, Toulon, 2012. http://www.theses.fr/2012TOUL2002.
The overvaluation of the stockholders' equity implies the danger of the CEO adopting discretionary strategies having a negative impact on shareholders` value. However, diversification strategies could also be used as means of reaching new resources and key competencies that give birth to new products and markets. What is the role of corporate governance in a situation of overvalued stockholders' equity? Will it privilege the disciplinary way by framing the opportunistic behavior of the chief executive officer, or will it privilege the exploratory way, i.e. the discovery of new growth opportunities? From this point of view, the study concentrates on the analysis of the diversification strategies of seven media groups at the dawn of the Internet bubble. Having built a widened conceptual framework integrating the strategy of diversification, the governance of the company and the measures of value creation, we will concentrate our analysis on the study of different strategic levers ascribable to a diversification strategy: synergies between treasury flows, synergies in managerial capacity or organizational synergies through the sharing of distinctive competencies and strategic resources. Then, the analysis focuses on the role of corporate governance in the process of value creation: which component has an influence on the implementation of concentric, linked, vertical or conglomerate diversification? The study will summarize the different results within an integral model and propose different suggestions aiming at the monitoring of top management in the context of overvalued stockholders' equity
Kinani-El, Halfawy Ghizlane. "Analyse cognitive de la prédisposition des dirigeants de PME à adopter une stratégie de création de la valeur partagée (CVP) : utilisation de la cartographie cognitive." Thesis, Sorbonne Paris Cité, 2018. http://www.theses.fr/2018USPCD089.
A new stage in CSR, Creating Shared Value (CSV) is a strategic lever that allows reconciliation between business and ethics. It enables companies to create both economic and societal value. Although academic research has demonstrated the relevance of CSV in big companies, its usefulness in the context of SMEs remains to be proven. In this thesis we propose to confront the theoretical framework of the concept of CSV developed by M. Porter and M. Kramer (2011) with the reality of French SMEs. The following questions are examined: 1) How do SME leaders perceive Creating Shared Value? 2) How does the implementation of CSV include the three levers cited by Porter and Kramer, namely: New development of products, services and markets; the redefinition of productivity in the value chain, and the development of a local competitiveness cluster? 3) And finally: how do the specificities of SMEs and the characteristics of their leaders influence the choice and the relevance of one lever as opposed to another one? In this research, we use the technique of cognitive mapping to model and analyze the mental representations of SME managers that have been interviewed on the theme of CSV. The typology used shows that if SMEs participate in Creating Shared Value the strategic levers chosen by them are determined by the SME specificity and by the type of its manager. This theme opens up a rich and interesting research potential for both academic and business communities
Dernis, Mathieu. "Modélisation et estimation des valeurs apportées au pays hôte pour aider à la décision dans l’élaboration des stratégies In-Country-Value." Thesis, Université Paris-Saclay (ComUE), 2019. http://www.theses.fr/2019SACLC030/document.
Our research focus on the problem of choosing among value-creation strategies in the context of Oil and Gas development project. The objective is to offer tools to a decision maker to improve his understanding of the problem and to aid to decision. The thesis is structured around a decision-making process adapted to the Oil and Gas context and three research questions: 1. How to model the sustainable values brought by complex projects in a hostcountry? 2. How to furnish to a company a method to estimate local values brought, taking into account indirect and induced effects? 3. How to aid to select among strategies that impact multiple systems? To answer, we took into account the specificities of local content in the Oil and Gas. We brought metholodologies from industrial engineering and multicriteria decision aid. We propose a modeling of the value-added brought to a host country. This allows us to introduce an estimation methodology for the impacts of a strategy. Finally, we suggest a procedure for making recommendations to a decision maker
Morua, Ramirez Juan. "Pour une conception stratégique de la valeur des produits et services : une approche dynamique en PME." Thesis, Université de Lorraine, 2013. http://www.theses.fr/2013LORR0319/document.
While working with a focus group of SMEs managers, we detected a large uncertainty about future continuity of business transactions. Strategy and value creation of products and services are significantly important if we considered that this kind of organization has a lot of restrictions and depends mainly on their commercial activities to survive, be profitable and grow. But, as we established on the first part of this thesis, although the traditional management approachesconverge they seem to be insufficient because they are based on the principles of order and control by considering only a part of the dynamism of these companies, while in practice everything seems to be dynamic, disordered and complex. So we ask the question: How can we help SMEs to create strategies in complex situations? The theoretical proposition developed in the second part studies the dynamical phenomena by classifying the company as a complex system submitted to interruptions and emergencies and linked to dynamics attractors and restrictors. Finally, based on a constructivist epistemology, we have implemented theoreticalpropositions developed at field-research through an intervention methodology for helping SMEs to design a value creation strategy, of products and services, in a dynamic approach
Alhiane, Rachid. "Les licences libres et open source : outil stratégique de création et de captation de valeur pour les éditeurs open source : vers un dispositif de veille sur les business models viables." Thesis, Aix-Marseille 3, 2011. http://www.theses.fr/2011AIX32056.
This thesis presents a feedback on the competitive intelligence device set up in Marseille Innovation to allow open source software editors housed in its business incubator, to effectively monitor their environment in order to detect new opportunities for development. This project is part of a comprehensive approach, led by Marseille Innovation and its partners to structure a network of open source companies in the PACA area (south of France).First, we achieved a state of the art of open source literature emphasizing the paradox posed by the open source model for software editors who choose to use free software licenses : the adoption of an open source model by some editors for their software allows a value creation that could be greater than that generated through traditional proprietary models, but this advantage is offset by a dangerous uncertainty as to the value capture, could be recovered by competitors who have yet made no programming effort to and not having incurred costs. Subsequently, we presented the birth of free software as the result of changes in the computer industry that marked the early '70s, changes which caused the passage of free software from non commercial/public sphere to commercial/private sphere. In response, defenders of free software have invented an original system of "public licenses" to protect these software’s against any technical or legal interlocking of their use, their distribution and their modification. However, if these public licenses allow to promote a value creation, through the cooperation of a community of programmers and software distribution, the randomness of remuneration in the open source model has led software editors to seek and invent new "Business Models" more or less random, to better ensure their income.Based on knowledge accumulated on the open source model, we have subsequently explained the approach initiated by Marseille Innovation, in collaboration with Marseille-Provence Chamber of Commerce and Industry (CCI) and Libertis, to structure a network of open source companies in the PACA area. This approach led to the launch of several projects of mutual interest, including one on the setting-up of a monitoring device to monitor open source software industry.The approach adopted to setting-up this monitoring device consists in a first step to establish a state of the art of different theoretical approaches and practices identified in the information and communication sciences’ literature. Then, a pragmatic approach of monitoring has been chosen. Organizational means, processual and technical have been studied to set up this monitoring device. Raising awareness actions to competitive intelligence were also conducted with members of the network and open source startups coached by Marseille Innovation, through which information needs are identified and information products are developed to enable members of open source network to effectively monitor their environment. Bibliometric studies are also made to meet the expectations of open source companies on how to create and capture value in the open source software model, about promising market segments, software licenses and business models that result
Harmatallah, Ali. "Le rôle des capitaux propres dans la stratégie financière des banques." Thesis, Paris 10, 2015. http://www.theses.fr/2015PA100179/document.
The subprime financial crisis confirms the importance for banks to have sufficient equity to meet the economic uncertainties and operational risks and to ensure their solvency. In this context arises the question of flexibility and its use in banking. It appears that a better capitalization allows capturing opportunities and open options for growth. Moreover, recent developments (crises, consolidation, growth, etc.) demonstrate the importance of the financial value of flexibility. These two classical aspects in corporate finance take a specific twist according to the regulatory and operating environment of the banking sector.The results that emerged from our studies allow us to comment on the essential role of the flexibility and financial performance in the value creation process in banks. In addition, these results showed that a higher level of shareholders’ equity, than the minimum required, is beneficial and contributed, under certain conditions, to improve the market value of systemic banks. The systemic banks are forced to invest more in financial flexibility according to capital buffers. Such banks will not need to seek for help from markets when in financial distress. However, any change in the financial structure through the capital increase is regarded negatively by the markets. But, investors react differently to the announcement of the capital increase, according to the announced motivations
Agbodjo, Serge. "Les informations sur la création de valeur : pertinence et déterminants de la divulgation." Thesis, Toulouse 1, 2012. http://www.theses.fr/2012TOU10060.
Following the economic theories that advocate the maximization of profit, the concept of value creation suffers from a lack of definition and regulatory framework. Despite the absence of legal obligations, this notion is disclosed by some French listed companies. This research aims to define the value creation, to highlight the relevance of this information and to identify the determinants of disclosure. A double theoretical framework combining the positive agency theory and the resource dependence theory are mobilized. The empirical study is based on a qualitative and two quantitative analyzes. The qualitative study is based on semi-structured interviews with several leaders of listed companies. The first quantitative study conducted on 217 companies of SBF250 during 2000 to 2009, aims to identify the relevance of value creation indicators. The results of this study, refined by a sectorial analysis emphasize that the relevance of the indicators depend on industries. The second quantitative study focuses on the determinants of information disclosed on the value creation in the annual reports of 84 companies in the SBF120 from 2006 to 2010. The results show that the performance, governance and corporate liquidity, determine the disclosure. However, the influence of these variables depends on the dimension of the disclosure and statistical modeling (pooled data or panel)
Rebeiz, Camille. "Actionnariat salarié : motivation et création de valeur." Aix-Marseille 3, 2008. http://www.theses.fr/2008AIX32070.
Combining finance and human resources, the research deals with employees who may wish to better understand the opportunities they can find within companies, both in terms of profitability than risk, also for financial managers, human resources, shareholders and other partners. Either in daily life of companies, or at events such as legal modification, accounting or management that businesses are facing today. The research dealt with the issue of mergers and acquisitions, sale, or even business shutdowns as well as the valuation of firms that has a significant employee ownership, where the concepts of value and employee empowerment are very present. Employee ownership is the core of this research in which the reasons for the loyalty of employees to their firm is discussed. The research is looking for a relationship between employee ownership and performance. Beyond the problem of business valuation, we also thought useful to carry out a number of investigations that tend to seek the effects of employee involvement on the company's financial results. The empirical research was conducted on a number of companies that are or were a part of Paris Stock Exchange index CAC40. Our results have been partially encouraging; revealing a correlation between employee ownership and performance. Regarding the hypothesis of the impact of the employee ownership on the stock market performance has not been verified. The last chapter focuses on an investigation into the perception of employee savings in Lebanon. The results showed that the human resources function is still marginalized in Lebanon. The survey showed that the Human Resources management is not regarded by stakeholders as a strategic partner, and is not seen as contributing towards the creation of value. Moreover, the interests of employees are not taken into account when managing the Lebanese companies: Employees have very limited opportunities for advancement and development, and their remunerations are not always proportional to their efforts. These companies are characterized generally by a lack of efficiency in the social management. These factors lead to serious malfunctions, especially at the social level where the clash between the workforce and shareholders led to some social tension, lack of motivation, reduced productivity, which will negatively affect the performance of firms and prevent them from benefitting from a desired growth
Bouterfas, Imane. "RSE stratégique, création de valeur et innovation durable." Electronic Thesis or Diss., université Paris-Saclay, 2020. http://www.theses.fr/2020UPASI008.
The implementation of a strategic CSR approach and its success is essential for a corporation to be competitive. Corporations need to view a proactive and strategic CSR approach as a source of competitive advantage. Such an approach can "bring benefits in terms of risk management, cost savings, access to capital, customer relationships, human resource management, and innovation capacity" (European Commission, 2011). Our case studies demonstrate that these companies generate significant value from their social and environmental practices by focusing on the development of a CSR strategy that best matches their organizational identity, which implies that the companies merge their societal strategies with their most essential value creation concepts.The studies show that these corporations share certain similarities in the ways that they build and develop their CSR approach: the formulation of a socially committed raison d'être, recorded in the company's regulations, and the need to incorporate sustainable innovation in their production processes and their products and services offer. By sharing these studies, this research work aims at contributing to the already existing literature about building successful CSR strategies and to provide guidance by developing a conceptual blueprint
Charmouh, Mohammed. "Fusions / Acquisitions horizontales et création de valeur : analyse empirique des déterminants de la création de valeur : (étude de cas et mesure quantitative)." Lille 2, 2010. http://www.theses.fr/2010LIL20004.
Bringing together two companies yields to worldwide giants in every field. Thus, it favors the acquisition of a bigger power as well as new shares. In that sense bringing together similar activities is more profiatble than the other operations of regrouping. The scientific evolution has followed this progress in order to bring up explanations to this phenomenon by studying the creation of value, paymentmethods, the operation course, its motivations its performance. . . However, to our knowledge, no empirical studies has ever analysed the determining factors of the creation of value. This article that focuses on horizontal mergers/acquisitions attempts to fill this gap by analysing a sample of 90 Frebch operations of regrouping and tracking back the history of mergers/acquisitions trough a case study
Mhedhbi, Imen. "Capital immatériel : interaction et création de valeur, cas d'entreprises tunisiennes." Lyon 3, 2010. https://scd-resnum.univ-lyon3.fr/out/theses/2010_out_mhedhbi_i.pdf.
The gap between the value of the company in the accounting and financial books and its real market value is growing more and more. This difference represents the effect of intellectual capital that arises in the company in various forms. His decortication in three types is the most widely used: human capital, organizational capital and customer capital. These different forms of intellectual capital are related to one another and to the financial structure of the company. They correspond to the realization of employees' knowledge skills with their effects on the structure of the company and on creating value for it. In addition, the value is not produced by only one component of intellectual capital, but by their interaction. To test the effect of these interactions on the creation of corporate value, we conducted a conceptual model that links the different variables, we used structural equation models and we proposed measurement scales that we have tested with Tunisian companies
Nassim, Marc A. "Création de valeur dans les fusions-acquisitions : application aux firmes internet." Aix-Marseille 3, 2006. http://www.theses.fr/2006AIX32066.
This thesis is related to the study of value creation for shareholders in mergers and acquisitions (M&A) involving Internet firms. Value creation is measured using an empirical method based on event study. We have focused in our study on four major markets, namely the United States, Great Britain, Germany and France. M&A transactions are studied from different points of view, such as the nature of the transaction, the financing method, the period during which the transaction occurred and the geography of the transaction. We found that, on a global basis, M&A transactions involving Internet firms did not destroy value for the shareholders
Fresnel, Fabien Yvon. "Développement des groupes hôteliers internationaux, actifs immobiliers et création de valeur." Thesis, Bordeaux 4, 2012. http://www.theses.fr/2012BOR40038/document.
The choice for hotel development modes is at the core of the current preoccupations of international hotel groups. They have few options to choose from: full ownership, franchise contracts, management contracts, or sale and leaseback contracts. The problematic raised in this dissertation is twofold: first, it wants to determine if asset light strategies, the less capital intensive development mode, create value for shareholders; second, it tries to compare and arbitrage between asset light and asset heavy strategies. The literature review is anchored on three theoretical pillars: the theory of the firm (transaction costs theory, property rights theory, agency theory, and model of resources and competencies), the financial theory, and the real estate theory. An analysis of the different development modes is conducted in the light of those theoretical inputs. The empirical analysis uses an experimental approach through a number of simulations that estimate the impact of both the macroeconomic and the sectoral environments on hotels’ performance and value creation processes. This analysis is performed using data from the US market and the upper upscale hotel segment. Simulations are supplemented with a statistical analysis aimed at, first, identifying the environments most likely to favor one or the other mode; and, second, at providing the grounds for a sound arbitrage between asset light and asset heavy strategies in conjunction with a risk/reward analysis. Measures of performance resulting from that study are completed with a thorough analysis of the value creation potential stemming from the two different hotel development modes
Morris, Tania. "Rachat d’actions au Canada : motivations, création de valeur et études cliniques." Grenoble 2, 2004. http://www.theses.fr/2004GRE21018.
Kotler, Lucile. "Incidence d'une stratégie d'achats responsables sur la création de valeurs d'un groupe : le cas du bois chez Sain Gobain Distribution Bâtiment." Nice, 2010. http://www.theses.fr/2010NICE0034.
As sustainable development seems today to be a heavy tendency in the evolution of the world economy, going beyond the traditional concept of “economic development”, this thesis aims analyse the implementation process of a responsible purchase strategy and to propose a purchasing map based on partnership and corporate culture, values and creating stakeholders’ values. Saint-Gobain, thanks to its central place in the chain of value in the European timber sector, is a true hinge between a dozen of timber suppliers and several thousands of customers that are yet not very sensitive to sustainable development. Based on the case of Saint-Gobain Building Distribution, our study will thus consist in analysing the process of implementation of a sustainable purchase strategy at the international level. The goal is, for the company, to provide to each manager a purchasing method adaptable to its market, which is « durable » and create values
Schmitt, Christophe. "La dynamique de la valeur : contribution à la création de valeur en P.M.E. par la notion de désordre." Vandoeuvre-les-Nancy, INPL, 1999. http://docnum.univ-lorraine.fr/public/INPL_T_1999_SCHMITT_C.pdf.
There are many paradoxical situations in companies where the consented efforts to manage situations of disorder are not only not effective to solve the arising problems, but they also generate abnormal operations. To sum up, one can say that the research of value leads to disorder. Thus, the object of our research deals with the creation of value, starting from disorder in companies. The originality of the research consists in enriching the thoughts resulting from manament with those coming from the sciences for engineers, via an approach of transversal disciplines around the set of themes of value. In this context, the first part defines the framework of the research by developing the existing links between value and disorder, starting from a ground of experimentation centered on SME. The dynamic approach of the selected value leads to a different vision based on the constructivist epistemologies. Value is considered as a compromise between order and disorder. After building a model of observation of management practices of creation of value from a quality step, we tried, in the second part, to show the inadequacy of these current professional practices facing the complexity of disorder. An investigation carried out with the SME directors allowed to highlight the fact that the practices listed in situations of disorder regularly generate paradoxical situations. Finally, the last part aims at setting up the dynamic approach of value, starting from an engineeric research. Taking the noticed limits into account, the conceptual and methodological framework of intervention proposed in companies is based on the notion of Organizational Engineery. This proposal leads to redefine the part of the speaker and the tools to use in order to cope with the complex situations of disorder. The methodological contribution of sciences for engineers allowed to validate the step of Organizational Engineery, creator of value from disorder, via a clinical case
Chevassus-Marchionni, Valérie. ""Roman original" et stratégies de la création littéraire chez Joseph Roth." Metz, 1997. http://docnum.univ-lorraine.fr/public/UPV-M/Theses/1997/Chevassus.Valerie.LMZ9716.pdf.
The purpose of this thesis is to demonstrate that roth's entire works may be considered as his "original novel", a notion coined by the psychoanalyst N. Berry to refer to the account of the patient under analysis. In other words we have to prove that for roth writing about oneself and creating one's own identity through writing may be both achieved in literary creation in order to determine the strategies the author uses to tell about, then recreate himself through writing, we search in the texts for the moment when the action of the creative process carries the author along so far that he can't control his production anymore and thus reveals, without his knowing it, some aspects of his psyche he was not aware of. The same process governs what we will call "verbal fabrication" - rather than "mythomania" as the biographer D. Bronsen put it - yet, the dissembling of reality roth uses in conversations has a specific goal that can only be reached through writing : roth's work may be understood as an "autofiction" which leads to the elaboration of a "narrative identity" that may allow a restructuring of the ego in reality. In order to demonstrate this hypothesis, we will examine two major chapters in roth's "original novel" which correspond to nerve centres in his life : the novel of the difficulty of being and the "family romance". The difficulty of being expresses itself in the declaration of poverty, in the texts about the war and in the representation of the "Heimkehrer" ; roth builds his "family romance" through the creation of the mother-character and of the father-figure and in the description of his native soil. The study of these themes enables us to understand how literary writing proceeds to locate psychic deficiencies, to displace or reverse them into the opposite, to transform or to overcome them, in brief to achieve a "creative surpassing
Lemieux, Sébastien. "Simulateur multiagent d'un réseau de création de valeur, appliqué à l'industrie forestière." Thesis, Université Laval, 2010. http://www.theses.ulaval.ca/2010/27215/27215.pdf.
Vergnet, Nicolas. "La création et la répartition de la valeur en droit fiscal international." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020063/document.
The 2008 financial crisis and the resulting significant increase in public debt have put the focus of today's political priorities on the need to tax profits in accordance with value creation. The topicality of this issue must not overshadow the striking similarity of its causes with those that led to the drafting of the first model tax treaties in the 1920s under the aegis of the League of Nations. A study of the organisation's work, built on by the OEEC, and the OECD in the second half of the 20th century, shows that the current international tax system already tends to align jurisdiction to tax with value creation. This observation is surprising when put in perspective with the criticisms of the current international tax order. It invites us more than ever to study the relationship between the international tax system and value creation: their connections, their disconnections, and the attempts to reconnect them
Liagre, Laurent. "Etat actionnaire et création de valeur : une analyse par les fusions-acquisitions." Lille 2, 2004. http://www.theses.fr/2004LIL20025.
This thesis analyses the value effects for shareholders of 434 mergers and acquisitions implying a state-owned firm. They span the period 1985-2001 and involve both the European Union and the United States. State-ownership is often perceived as a negative factor for shareholders wealth for two main reasons : specific governmental objectives (political interferences and social well-being) and weakness of the agency relation (few controls and incentives). We test the investor's fear of value destruction towards state-ownership by opposing two hypotheses : the presence of the government as shareholder is either destroying value because of the agency relation failures, or creating value because it brings protection and regulation, which validates rent-seeking hypothesis. Results show that (1) nationalizations generate value for shareholders. The obtained results are close to what has been reported for the operations between privately-owned firms in European studies ; (2) privatizations create abnormally little value ; (3) the role of classical abnormal returns explanatory variables is validated in the presence of the government (mode of payment, firm status, cross-border character of the operation) ; (4) difference in value creation between nationalizations and privatizations seems to be mainly due to the regulated nature of the bidder industry. This result seems to indicate that the positive incidence of the rent-seeking hypothesis exceeds the possible negative impact related to the agency theory
Remaud, Hervé. "Du management stratégique à la création de valeur en petite entreprise agroalimentaire." Montpellier, ENSA, 2002. http://www.theses.fr/2002ENSA0014.
This research concerns the levers of value creation in small agro-food firm (SAFF). We try to prove that the value creation of these firms is a function of their stratégic. More exactly, we suppose that a rural product activity is restively more creative of value. We mobilize a representative sample of 400 SAFF (located in Languedoc-Roussillon region) in order to realize a typology of their stratégic management. We identify four stratégic configurations for these SAFF. Two of these four groups are concerned with a rural or country product activity. On comparable market spaces, these firms create more value than the others. In a second stage, with reasoning by induction, we use two theoritical approaches : a contractual approach of organizations and a competitive positioning approach. Each of these copuses can explain a part of the value creation determinant but not all
Pecherot, Barbara. "Les acquisitions par offre publique : création de valeur et strategie des acquereurs." Grenoble 2, 2000. http://www.theses.fr/2000GRE2A005.
Lemieux, Sébastien. "Simulateur multiagent d'un réseau de création de valeur : application à l'industrie forestière." Master's thesis, Université Laval, 2010. http://hdl.handle.net/20.500.11794/21904.
Jan, Francois. "Vers un modèle intégrateur de la création de valeur par les acheteurs." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM2005.
Modification of the environment and the rapidly changing business world have forced companies to reorganize their services. In this context the purchasing function becomes an administrative function to a strategic function, impacting the performance of the company and its ability to create value directly. This thesis aims to analyze the value creation of the purchasing function by focusing on the role of the buyer. Our research is based on the analysis of the transformation of a purchasing function within the framework of a research contract in an international food company. The analytical methodology is qualitative, based on the use of Nvivo10 Lexical analysis software. They were put in perspective with the eyes of relevant themes from the case theoretical frameworks. Research shows that the buyer can both create value through the actions of productivity, and entrepreneurial activities that foster the development of sales. The results conceptualize the buyer and highlight the need for the buyer to hold, in addition to technical skills, Meta-competencies that will seize the opportunities of the ecosystem to transform them into marketable products or services. These Meta-competencies differentiate means employees and effective contributors; they can support the technical skills and acquire new ones. They attach to the behaviors and personal skills and are related to the personality of the individual. Finally, the thesis proposes an integrative skills model of the buyer, which accounts for the preponderance of Meta-skills as the basis of the ability of the buyer to create value
Garfatta, Riadh. "Actionnariat salarié et création de valeur dans le cadre d'une gouvernance actionnariale et partenariale : application au contexte français." Phd thesis, Université de Bourgogne, 2010. http://tel.archives-ouvertes.fr/tel-00596528.
Mapouka, Mboungou Francis. "Endettement de l'entreprise et création de valeur : une expérimentation sur les données françaises." Nice, 2011. http://www.theses.fr/2011NICE0027.
To the importance of debt and the creation of value and before the blur that surrounds this relationship, a comprehensive study of the springs of it seems fundamental. Science of management, the debt-creating value relationship is often addressed only in terms of taxation. In this framework the company is treated as a "box black. " The perspective is significantly enriched if, instead of staying at the "borders" of the company and in perfect markets, behaviours and interests, sometimes conflicting, players in the financial business sphere are integrated in the analysis. It is, then, in a "contract of the firm" design. Our quantitative study on the French data, a hypothetico-deductive approach, seek first place to understand how the debt is only on the behaviour of the leaders, then in combination with governance mechanisms. The main purpose of this study, the problem is: indebtedness of the company and creation of value, State of the link between the two aforementioned concepts as well as the influence of some mechanisms of governance on this link
Seffar, Meriem. "Impacts de la notation financière surévaluée sur la création de valeur de l’entreprise." Thesis, Nice, 2016. http://www.theses.fr/2016NICE0008/document.
Rating agencies could not anticipate the collapse of several companies. Researches have focused on ratings impacts on stock prices and yield spreads. They investigated, more on the use of ratings by investors and banking regulators. This thesis is an extension of this work. Nevertheless, it investigates, particularly, the impacts of rating overvaluation on issuers. The main expected theoretical contribution of this work is to analyze ratings accuracy, and rating contribution to the value creation for the issuing company. We will study whether the rating of a company can be considered as a factor behind its excessive reliance on debt market, and we will analyze the impact on its financial situation
Barnia, Mohamed. "La création de valeur ajoutée socio-économique par L’Audit Interne : Cas d’Entreprises Marocaines." Thesis, Paris, CNAM, 2015. http://www.theses.fr/2015CNAM0988/document.
Internal Audit is an independent and objective activity that contributes to the control of companies and to create added value. For this purpose, the internal auditor shall ensure: consistency, ambition and the feasibility of the objectives, of the optimization of the means used for their infringement, compliance with policies; procedures, statutory instruments, compliance with the delegation of authority and finally ensures the protection of the heritage. Internal audit detects problems; identify their causes, and makes recommendations to solve them. In Morocco, several pieces of legislation have planned the establishment of the internal audit within the Moroccan organizations. However, despite this, the internal audit does not play effectively its role: why and how?
Marin, Pérez José Aramis. "La construction de la valeur en entrepreneuriat social : proposition d’un modèle pour la conception d’une valeur globale." Thesis, Université de Lorraine, 2017. http://www.theses.fr/2017LORR0285/document.
In this thesis, we are interested in understanding how social entrepreneurs create value. Our goal is to model the process of value creation that we observed on a short supply chain project through an action research methodology. The sociology of translation and discourse analysis have been used to take into account the complexity of the definition, the perception and the process of sharing the value of a social enterprise project. We want to demonstrate that value creation in social entrepreneurship is an interactive, dynamic and complex translation process. It takes into account a multitude of visions and representations on the satisfaction of the needs of each stakeholder that will affect not only the design and the implementation of economic activity, but also their social and environmental impact. We have observed that social entrepreneurs construct the value of their project by identifying a social need, or by committing themselves to a societal ideal that they will incorporate into their values on a personal scale. This adoption process will determine the intentionality of their entrepreneurial action, the sustainability of which will depend on the support of their network and the overall coherence of the organization itself. We therefore proposed, at the field level, the improvement of a heuristic tool to support value creation and, at the theoretical level, a framework for understanding social entrepreneurship based on the actions of entrepreneurs and the perception of their stakeholders
Chung, Chian Javier Ricardo. "Stratégies de séchage à haute température pour le bois à valeur ajoutée." Thesis, Université Laval, 2006. http://www.theses.ulaval.ca/2006/23612/23612.pdf.
Janin, Rémi. "Gestion des chiffres comptables, contenu informationnel du résultat et mesure de la création de valeur." Grenoble 2, 2000. http://www.theses.fr/2000GRE21033.
Rivon, Ronan. "La création d'entreprises issues de la recherche publique : enjeux, problématiques et stratégies institutionnelles." Nice, 2007. http://www.theses.fr/2007NICE0038.
The issue of technology transfer from public research institutes towards Industry has drawn considerable attention over recent years, thus mobilizing a wide range of socio-economic actors striving to fulfill the institutional and organizational requirements of Science-Industry relationships. Among the existing mechanisms of technology transfer, the creation of public research spin-offs has come under intense scrutiny given its characteristics and potentialities regarding public research commercialization. However, the complexities and varied constraints faced by this process represent a major impediment for the authorities in charge of its setting up. Particularly, the emergence and development of such a process within public research organizations raise new questions in a traditionally non commercial environment, thus requiring new institutional patterns and practices. In order to shed light on this complex and specific mechanism of technology transfer, we will start-off with describing and highlighting the various dimensions and issues related to it. Next, we will focus more specifically on the way public research organizations set up the spinning-off policies and strategies to meet the requirements of technology transfer. At last, we will round out our analysis by presenting a case study of the Genopôle d’Evry, a French science park mainly dedicated to the nurturing of biotechnology spin-offs
Tournois, Laurent. "La création de valeur pour le client : proposition et test d'un modèle orienté marché." Paris, CNAM, 2007. http://www.theses.fr/2007CNAM0563.
The purpose of this research is to demonstrate the role of market orientation, perceived value and market performance in the context of customer value creation. This has been the subject of numerous conceptual discussions but to date few empirical findings have been advanced. Conceptualising customer value creation involves considering the contributions of four strands of literature: research into market-oriented strategies, into the consequences of market orientation, into how value is perceived by the customer from a dual perspective and into subjective market performance indicators. Customer value creation is conceptualised in the form of a series of relations between these variables, within the reference framework of integrated "market-oriented value creation" models. These models identify in particular the market mechanisms through which organisational performance passes, i. E. How market orientation influences perceived value, which in turn influences market performance. The main objective of this empirical research is to demonstrate how one organisational factor - market orientation - influences: first, the relationship between perceived customer value and a number of variables reflecting market performance, satisfaction, customer loyalty and corporate reputation; and, secondly, the average and aggregate perceived value and satisfaction scores. The research focuses on market orientation as evaluated by 146 managers of 54 corporate brands and the opinions of 425 consumers of the branded products that these companies market. The findings support the theory relating to correlation between market orientation, perceived value and market performance. Moreover they indicate how perceived value affects market performance. This corroborates the theory that a business that creates value which the consumer perceives to be superior will see improved market performance. Consequently, creating more customer value leads to better market performance