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Life expectancy is increasing but not the part of it where people are being in good
health. Thus, society is now opening the eyes on the seniors’ integration. Seniors represent
a vast majority of the disabled people and mobility is a major factor of their well being.
Entitled « How and to whom offering a Light Sanitary Vehicle service ? », this
master thesis is questioning a market in expansion where the main actors are all offering
the same value proposition with similar business models.
First, this paper describes the apparition and the development of the business
model concept. Then, it describes some tools, more or less common in the literature, to
help us to analyze the market and to develop innovating models. Finally, the generated
models are evaluated in term of sustainability in order to keep the best of them in the
actual environment.

Entrepreneurship --- Business model --- Health --- Mobility --- Disabled people --- Sciences économiques & de gestion > Stratégie & innovation

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Appeared in 2019 in China, the coronavirus has spread rapidly around the world, causing unprecedented consequences. Decisions had to be made to try to slow down the pandemic. Thereby, from one day to another, most companies have been forced to adopt remote working. The audit profession has not been spared by this pandemic. As auditing is an interactive profession involving collaboration between auditor and client, audit firms have had to find alternatives to on-site auditing as a result of government restrictions on social contact and non-essential travel. Through a literature review on the specifics of the auditor-auditee relationship and the audit assignment, we try to understand how the health crisis may have impacted the audit assignment and the collaboration between the auditor and his client. To complete our analysis, a qualitative study through interviews with external financial auditors is conducted. The results obtained from the interviews with the professionals confirm certain elements of the theoretical part and also bring other elements to answer our research question. Remote working has impacted the audit engagement, as well as the collaboration between the auditor and the client. However, the use of ICT has made remote auditing possible and implemented a new organization of the audit mission. Apparu en 2019 en Chine, le coronavirus s'est rapidement propagé dans le monde entier, entraînant des conséquences sans précédent. Des décisions ont dû être prises pour tenter de ralentir la pandémie. Ainsi, du jour au lendemain, la plupart des entreprises ont été contraintes d'adopter le travail à distance. La profession d'auditeur n'a pas été épargnée par cette pandémie. L'audit étant une profession interactive impliquant une collaboration entre l'auditeur et le client, les cabinets d'audit ont dû trouver des alternatives à l'audit sur site en raison des restrictions gouvernementales sur les contacts sociaux et les déplacements non essentiels. A travers une revue de la littérature sur les spécificités de la relation auditeur-client et de la mission d'audit, nous essayons de comprendre comment la crise sanitaire a pu impacter la mission d'audit et la collaboration entre l'auditeur et son client. Pour compléter notre analyse, une étude qualitative, par le biais d'entretiens avec des auditeurs financiers externes, est menée. Les résultats obtenus lors des entretiens avec les professionnels confirment certains éléments de la partie théorique et apportent également d'autres éléments pour répondre à notre question de recherche. Le travail à distance a eu un impact sur la mission d'audit, ainsi que sur la collaboration entre l'auditeur et le client. Cependant, l'utilisation des TIC a rendu possible l'audit à distance et a mis en place une nouvelle organisation de la mission d'audit.

external auditor --- auditee --- relationship --- collaboration --- health crisis --- remote working --- ICT --- Sciences économiques & de gestion > Comptabilité & audit

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Treasury management is crucial for any company, as it involves managing liabilities with available liquidity. Effective cash flow forecasting, especially for cash inflows, is essential but can be challenging, particularly for small businesses that may have limited resources. These limitations make small companies more vulnerable to liquidity risks, particularly when facing issues like customer non-payment. Addressing liquidity management is therefore critical for small enterprises. This study focuses on understanding and improving cash flow management practices in small businesses by examining practices from 10 small companies across various sectors and sizes. An abductive approach has been selected to comprehensively address aspects of treasury management related to liquidity risk, with a specific focus on processes for managing customer non-payment risk.

Gestion de trésorerie --- Risque de liquidité --- Petites entreprises --- Pratiques de résilience --- Sciences économiques & de gestion > Gestion de l'entreprise & théorie des organisations

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Our current "take-make-dispose" economic model (Ellen MacArthur Foundation, 2013) is unsustainable in a world with limited resources. The agri-food sector, responsible for about one-third of global greenhouse gas emissions (European Council, n.d.), is under scrutiny. Europe’s Green Deal and Farm to Fork strategy highlight the urgency for change. This study focuses on the apple sector, one of the most consumed fruits globally, with over 95.8 million tons produced in 2022 (FAOSTAT, 2023). It aims to identify circular practices and barriers within this sector.
The research question is: "What circular economy practices are used by Walloon SMEs in the apple sector, and what challenges do they face?" A case study of six companies was conducted using Eisenhardt’s (1989) methodology. Potting et al.’s (2017) model was used to identify circular practices, while Kirchherr et al.’s (2018) framework for barriers.
Findings show that while all companies pursue circular strategies, none stand out, with all balancing environmental impact and business viability. Barriers to circularity are context-specific, with market challenges being the most significant.
This research encourages collaboration within the industry and offers insights to support both current and future enterprises. It also provides guidance for policymakers, emphasizing consumer awareness and the need for support in packaging, energy costs, and subsidies.
The circular economy is well-established in Wallonia’s apple sector, with a promising future driven by dedicated stakeholders.

économie circulaire --- agroalimentaire --- wallonie --- PME --- pomme --- pratiques --- barrières --- circular economy --- agrifood --- wallonia --- SME --- apple --- Practices --- Barriers --- Sciences économiques & de gestion > Stratégie & innovation