prise de décision

La comptabilité de gestion a connu un grand développement durant les dernières années, pour répondre aux besoins des managers afin de mesurer la performance de l’entreprise et prendre les meilleures décisions. Le système intégré de gestion des coûts reflète l’image de ce développement, il est conçu pour intégrer plusieurs systèmes de gestion des coûts et alimenter le tableau de bord prospectif avec des informations pertinentes. L’analyse des coûts dans ce système est liée à toutes les fonctions, les activités et les processus. A cet effet sa mise en œuvre dans le secteur hôtelier de haut standing est très bénéfique pour les managers.

In uncertain and changing environments, making sequential decisions requires analyzing and weighting the past and present information. To model human behavior in such environments, computational approaches to learning have been developed based on reinforcement learning or Bayesian inference. To further account for behavioral variability, these computational approaches assume action selection noise, usually modeled with a softmax function. In the first part of my work, I argue that action selection noise is insufficient to explain behavioral variability and show the presence of learning noise reflecting computational imprecisions. To this end, I introduced computational noise in the standard reinforcement learning algorithm through random deviations in the noise-free update rule. Adding this noise led to a better account of human behavioral performances in reward-guided tasks (Findling C., Skvortsova V., et al., 2018a, in prep). The presence of learning noise led me to investigate wh...

Government smallholder irrigation schemes were developed in former homeland areas of South Africa during the apartheid era. Although experiencing serious financial, technical, and institutional problems, most of them are now earmarked for rehabilitation and transfer to water users' associations. Transfer operators find it difficult to evaluate the potential for viability, then to organize the transfer accordingly. The paper refers to a multi-disciplinary, action-research approach that has been proposed to address such issues. It has been implemented in a case study scheme management, the possible contributions by farmers to cover these costs, the possible charging system to be set up, and finally the impact of certain measures or decisions, or certain farmers' strategies on the financial viability of the scheme. The paper mainly presents and discusses some principles of the approach, especially the need for a sustained and multi-disciplinary partnership during scenario devel...

This thesis explores the concept of moral distress in the context of decision-making. Several factors complicate the decision-making process in the clinical context. One such factor is moral distress. According to its original conceptualization, moral distress is experienced when the course of action is known, but its realization is limited or prevented by constraints, i.e., institutional, financial, or organizational. Much of the conceptual and empirical research on moral distress addresses this conceptualization, which leads to the recommendation to better conceptualize or understand moral distress. This thesis presents an analysis of the function of the concept, thus identifying what the empirical and conceptual literature provides as a working definition of moral distress. To this end, the identification of the function of the concept will serve as a starting point to better understand the variety and the richness of the concept of moral distress.