Comptabilité de gestionLa comptabilité de gestion, ou la comptabilité analytique, est un système d'information comptable (exprimé en unités monétaires) qui permet d'informer les dirigeants (ou managers) des organisations afin de prendre des décisions de gestion. L'expression « comptabilité de gestion » a remplacé progressivement l'expression comptabilité analytique en France dans les années 1980. Mais les deux expressions sont parfaitement synonymes.
Recherche scientifiquevignette|Une laborantine du Laboratoire fédéral d'essai des matériaux et de recherche (EMPA) à Saint-Gall, en 1964. La recherche scientifique est, en premier lieu, l’ensemble des actions entreprises en vue de produire et de développer les connaissances scientifiques. Par extension métonymique, on utilise également ce terme dans le cadre social, économique, institutionnel et juridique de ces actions. thumb|Allégorie de la Recherche, bronze par , 1896, Thomas Jefferson Building.
Human resourcesHuman resources (HR) is the set of people who make up the workforce of an organization, business sector, industry, or economy. A narrower concept is human capital, the knowledge and skills which the individuals command. Similar terms include manpower, labor, personnel, associates or simply: people.
ManagerialismManagerialism is the reliance on professional managers and organizational strategies to run an organisation. It may be justified in terms of efficiency, or characterized as an ideology. It is a belief system that requires little or no evidence to justify itself. Thomas Diefenbach associates managerialism with a belief in hierarchy. Other scholars have linked managerialism to control, accountability, measurement, strategic planning and a belief in the importance of tightly-managed organizations.
TravailAu sens économique usuel, le travail est l'activité rémunérée qui permet la production de biens et services. Avec le capital, c'est un facteur de production de l'économie. Il est essentiellement fourni par des employés en échange d'un salaire et contribue à l'activité économique. Le processus d'entrée et de sortie de l'emploi se fait par le marché du travail. Le travail non rémunéré joue un rôle non négligeable dans la production nationale.
Théorie du management par les ressourcesLa théorie du management par les ressources ou resource-based view (RBV) est un cadre de gestion utilisé pour déterminer les ressources stratégiques susceptibles de fournir un avantage comparatif à une entreprise. L’entreprise peut exploiter ces ressources pour obtenir un avantage concurrentiel durable. L'article de Barney publié en 1991, intitulé «Firm Resources and Sustained Competitive Advantage», est largement cité comme un élément essentiel de l'émergence de la théorie du management par les ressources.
Intentional stanceThe intentional stance is a term coined by philosopher Daniel Dennett for the level of abstraction in which we view the behavior of an entity in terms of mental properties. It is part of a theory of mental content proposed by Dennett, which provides the underpinnings of his later works on free will, consciousness, folk psychology, and evolution. Here is how it works: first you decide to treat the object whose behavior is to be predicted as a rational agent; then you figure out what beliefs that agent ought to have, given its place in the world and its purpose.
Intangible propertyIntangible property, also known as incorporeal property, is something that a person or corporation can have ownership of and can transfer ownership to another person or corporation, but has no physical substance, for example brand identity or knowledge/intellectual property. It generally refers to statutory creations, such as copyright, trademarks, or patents. It excludes tangible property like real property (land, buildings, and fixtures) and personal property (ships, automobiles, tools, etc.).
Psychology of reasoningThe psychology of reasoning (also known as the cognitive science of reasoning) is the study of how people reason, often broadly defined as the process of drawing conclusions to inform how people solve problems and make decisions. It overlaps with psychology, philosophy, linguistics, cognitive science, artificial intelligence, logic, and probability theory. Psychological experiments on how humans and other animals reason have been carried out for over 100 years. An enduring question is whether or not people have the capacity to be rational.
Prior artPrior art (also known as state of the art or background art) is a concept in patent law used to determine the patentability of an invention, in particular whether an invention meets the novelty and the inventive step or non-obviousness criteria for patentability. In most systems of patent law, prior art is generally defined as anything that is made available, or disclosed, to the public that might be relevant to a patent's claim before the effective filing date of a patent application for an invention.
