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Global Risk Management (GRM) enables organizations to anticipate uncertainties, while reconcilingbalancing economic performance and social responsibility.Based on a risk mapping, it identifies the vulnerabilities ofin governance and steering, operationaloperations and support processes, while helping managers to distinguish between risks actual risk exposure and they are exposed to and speculative risks.More than a compliance tool, GGMR is a strategic lever for strengthening organizational resilience and ensuring the company's long-term futuresustainability.
Dual-use goods are products and materials, including software and technology that can have both civilian and military applications, particularly for the manufacture of weapons of mass destruction. Their export is controlled for national and international security reasons.This article presents the general principles and origins of this international control, how it fits into the European and national framework, regulations and procedures, and some rules that facilitate implementation.Besides customs procedures, export control significantly impacts a company's activities and operations. This article shows the need to inform managers and engineers and enforce internal procedures adapted to a company's activity and size.
This article study the fundamentals of managérial accounting.The analysis is founded on a typology of expenses : destination and variability. According to the traitment of the different types of expenses we can answer to different questions of management.Full costing enable to calculate results by products and valuate stocks of goods. Direct costing deals with margins and breakeven points, to take decisions.
Systems are all around us. Our social, economic and industrial systems are growing ever more complex. How do we transcribe this complex world? The method proposed in this article uses system dynamics. It gives readers a tangible introduction to understanding the dynamics of systems with the intent to prompt interest in designing and implementing simulation models. The article not only highlights the techniques and tools used, but also introduces the nine phases of systems thinking and modeling methodology. Through a case study, a general application of system dynamics is discussed, and hard and soft modeling approaches are presented.
This paper focuses on drawing up business plans for entrepreneurial projects. We first present the benefits of building a business plan for the entrepreneur. We then look at the addressees of the business plan: financial backers. We then go on to deal with the content of a business plan. As this content is not standardized, our paper lists some models proposed by different organizations and goes on to focus on marketing and financial considerations.
Today, most of the engineering study objects are complex concepts with various fields of expertise, too broad to be understood in their entirety by one person. They are represented by models including human expertise, digital simulation and more and more often, artificial intelligence (AI).Digital twins emerge in this context. They are the hub of technologies of digital simulation of complex, multi-scale and multi-resolution physical phenomena. They allow a co-construction of the study object by one or more humans.
Strategies of cooperation between firms have taken always more importance during last decades under varied forms, so we must study them from a typological point of view.Four principal types are distinguished : impartition strategies, partnership strategies, unionist like strategies and intégration strategies. Each type requires specific attention about governance and management control.
For project management, overseeing is acting to be convinced that a project is likely to achieve its expected benefits. Internal projects have specific complexities because they are embedded with the organization’s operational and strategic activities. Systems science associated with agile management provide the tools to identify the essential aspects to be supervised.Principles and practical applications are developed in this article.
The world of research is at the heart of an exacerbated international competition. This article presents the new issues of digital transformation, innovation and technology transfer with their impact on international scientific outreach. It explains the organization and development of research in view of new scientific and industrial collaborations, the openness of research data and the evolution of intellectual property and regulations. It outlines the contributions of competitive and strategic intelligence. It deals with the economic and digital security devices, and awareness of all actors.
This article deals with the evolution of the organization of accounting information systems. The development of data processing, in particular the use of multidimensional data bases, allows the intégration of the various elements of the accounting system, as for example financial accounting and managerial cost accounting. Every event is seized in a unique way in a data base, by adding to classic dimensions (debit and credit) others dimensions, for example the analytical imputation. This pulls an overtaking of the double-entry principle and the generalization of multiple-entry systems.It satisfies multiple needs in accounting informations and leads to interorganizational systems.
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