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Notre recherche est focalisée sur le rôle du contrôleur de gestion dans les compagnies d'assurance d'un pays appartenant à une région de perturbations économiques et politiques continues tel que le Liban.Ainsi, notre thèse vise à saisir les conditions dans lesquelles les sociétés d'assurance libanaises choisissent leurs pratiques de contrôle de gestion, et plus précisément à déterminer les différents facteurs de contingence qui peuvent influer sur la fonction contrôle de gestion des compagnies d'assurance au Liban. L'emploi de deux méthodologies a permis d'obtenir un éclairage approfondi des pratiques de contrôle de gestion dans les sociétés d'assurance au Liban. L'étude exploratoire menée auprès de sept compagnies d'assurance a mis en exergue l'existence de deux types de fonction contrôle de gestion, qui se distinguent par leur autonomie relative vis-à-vis de la direction générale de l'entreprise.Plus particulièrement, le rôle du contrôleur de gestion dépend de sa position dans la structure, et sa marge d'autorité varie selon son rattachement hiérarchique.Une typologie plus large est réalisée ensuite par une étude quantitative approfondie à l'aide d'un questionnaire, menée auprès de seize compagnies d'assurance libanaises. L'étude quantitative a apporté un éclairage plus précis en mettant en exergue l'existence de trois types du système de contrôle de gestion dans les sociétés d'assurance libanaises: le système de contrôle de gestion organisationnel, le système de contrôle de gestion partagé, et le système d'information général. L'adoption d'un de ces trois types diffère selon des facteurs de contingence comme la taille, l'internationalisation de la société, la nature de l'actionnariat..., mais aussi la conception de la fonction de contrôle de gestion par la gouvernance de l'organisation.
Since the 1967 publication of Studies in Ethnomethodology, Harold Garfinkel has indelibly influenced the social sciences and humanities worldwide. This new book, the long-awaited sequel to Studies, comprises Garfinkel's work over three decades to further elaborate the study of ethnomethodology. 'Working out Durkheim's Aphorism, ' the title used for this new book, emphasizes Garfinkel's insistence that his position focuses on fundamental sociological issues--and that interpretations of his position as indifferent to sociology have been misunderstandings. Durkheim's aphorism states that the concreteness of social facts is sociology's most fundamental phenomenon. Garfinkel argues that sociologists have, for a century or more, ignored this aphorism and treated social facts as theoretical, or conceptual, constructions. Garfinkel in this new book shows how and why sociology must restore Durkheim's aphorism, through an insistence on the concreteness of social facts that are produced by complex social practices enacted by participants in the social order. Garfinkel's new book, like Studies, will likely stand as another landmark in sociological theory, yet it is clearer and more concrete in revealing human social practices.
Over the past two decades theorists and researchers have given increasing attention to the effects, both beneficial and harmful, of various control related motivations and beliefs. People's notions of how much personal control they have or desire to have over important events in their lives have been used to explain a host of performance and adaptational outcomes, including motivational and performance deficits associated with learned helplessness (Abramson, Seligman, & Teasdale, 1978) and depression (Abramson, Metalsky, & Alloy, 1989), adaptation to aging (Baltes & Baltes, 1986; Rodin, 1986), cardiovascular disease (Matthews, 1982), cancer (Sklar & Anisman, 1979), increased reports of physical symptoms (Pennebaker, 1982), enhanced learning (Savage, Perlmutter, & Monty, 1979), achievement-related behaviors (Dweck & Licht, 1980; Ryckman, 1979), and post abortion adjustment (Mueller & Major, 1989). The notion that control motivation plays a fundamental role in a variety of basic, social psychological processes also has a long historical tradition. A number of theorists (Heider, 1958; Jones & Davis, 1965; Kelley, 1967), for example, have suggested that causal inferences arise from a desire to render the social world predictable and controllable. Similarly, control has been implicated as an important mediator of cognitive dissonance (Wicklund & Brehm, 1976) and attitude phenomena (Brehm & Brehm, 1981; Kiesler, Collins, & Miller, 1969). Despite the apparent centrality of control motivation to a variety of social psychological phenomena, until recently there has been relatively little research explicitly concerned with the effects of control motivation on the cognitive processes underlying such phenomena (cf.
This volume investigates the relationship between economic globalization and institutions, or global governance, challenging the common assumption that globalization and institutionalization are essentially processes which exclude each other. Instead, the contributors to this book show that globalization is better perceived as a dual process of institutional change at the national level, and institution building at the transnational level. Rich, supporting empirical evidence is provided along with a theoretical conceptualization of the main actors, mechanisms and conditions involved in trickle-up and trickle-down trajectories through which national institutional systems are being transformed and transnational rules emerge. The book collectively argues that transnational institution building is one of the most striking features of the current period of internationalization. As a consequence, debates concerning globalization and global governance have to be reformulated. The authors posit that globalization is not threatening governance, but in fact globalization reflects a particular type of governance. The dilemma, therefore, is not between globalization and institutions, but between different meanings of governance and the balance that should be reached between them. Globalization and Institutions will be of special interest to academics and scholars of institutional economics, globalization and management. However, with its focus on two key debates for which there is clearly rising interest, many social scientists will find the book of interest.
Le terme promotion de la santé en Afrique, près de 30 ans après l'adoption de la Charte d'Ottawa, continue d'avoir des connotations complètement hors du sens que lui confère cette charte. Cela n'est pas étonnant quand on sait que la notion de santé dans ce contexte africain équivaut à la lutte contre la maladie à travers les soins de santé dispensés par des professionnels de la santé dans des formations sanitaires et les hôpitaux. L'évolution que connait le continent depuis quelques décennies est de donner un peu plus de place à la communauté à travers les relais communautaires dans une participation communautaire vidée de son contenu, car le pouvoir n'est jamais passé entre les mains des communautés.C'est au vu de tout ceci que le présent ouvrage à sa raison d'être pour expliquer les fondements de l'autonomisation communautaire et de la promotion de la santé avec leur importance pour la région africaine en proie aux mauvais indicateurs de santé comparativement aux autres régions du monde.
Nonprofit organizations are arguably in a perpetual state of change. Nonprofits must constantly scan, analyze, and adapt to the implications of the changing needs of clients, the community, funders, and government policy. Hence, the core competencies and capabilities of nonprofits must include how to effectively manage change. The knowledge, skills, and abilities of employees, volunteers, and managers must include the competencies required to formulate and implement strategies to manage planned and unplanned change. This book brings to the forefront the challenges and opportunities of change by combining insights from practice, research, and theories of change management to examine nonprofits. It incorporates interdisciplinary perspectives to examine the dimensions, determinants, and outcomes of change in nonprofits. It offers managers, researchers, and students case examples on how to develop, implement, and manage change in the context of nonprofits. Readers will better understand the dimensions of change that are unique to nonprofits and how these should be integrated into strategy and day-to-day operations, including reflection for both the change agent and the change recipient.