L’objectif de cette recherche était de comprendre la perception de l’utilité del’information comptable dans l’optique d’une prise de décision et de l’évaluation durisque de crédit aux entreprises. Le questionnement d’actualité centré sur la qualité del’information comptable dans le contexte des récents scandales financiers nous ainterpellé sur la nécessité de comprendre ce qu’il en est dans le contexte camerounais.Pour ce faire, nous avons conceptuellement proposé un modèle issu de la revue de lalittérature et ajusté par une recherche exploratoire (16 entretiens).Méthodologiquement, les observations issues de l’expérience (134 répondants) sontopérationnalisées à l’aide des analyses de corrélation et de régression. Les résultatsindiquent que pour la dimension prise de décision, le lien est, statistiquementsignificatif entre les qualités globales de l’information comptable, l’utilisation del’information comptable, la taille de l’entreprise et, son utilité perçue. Par contre, pourla dimension évaluation du risque de crédit, la variable utilisation de l’informationcomptable n’est pas statistiquement un élément significatif de son utilité perçue. Lesrésultats nous font observer que si l’information comptable est jugée utile, elle est plusestimée pour la dimension de la prise de décision que pour celle de l’évaluation durisque de crédit. Par ailleurs, il est apparu que c’est la grande entreprise qui possèdeune utilité perçue plus favorable en regard de ces deux dimensions. / Objective of this research was to understand the perception of the usefulness ofaccounting information in the perspective of decision making and assessment of creditrisk for companies. Recently, related to some notorious financial scandals, the qualityof accounting information has been seriously questioned. This has challenged us toexamine what is going on in this respect in the Cameroonian context.376In order to do so, we have conceived a model starting from a literature survey andadjusted it on the basis of an exploratory research (16 interviews). Methodologically,the observations from the experiment (134 respondents) are operationalized usingcorrelation and regression analyzes. The results indicate that, in the decision makingprocess, the links between overall quality of accounting information, the use ofaccounting information, the company's size and the perceived usefulness isstatistically significant.However, for the assessment of credit risk, the use of accounting information is notstatistically significant as a variable factor of its perceived usefulness. We observe asresults that, if accounting information is considered useful, it is rather in terms ofdecision making in terms of the evaluation of credit risk. Furthermore, it was foundthat in big corporations business high quality accounting information is perceived asuseful in both dimensions.

The research domain on the Quality of Experience (QoE) of 2D video streaming has been well established. However, a new video format is emerging and gaining popularity and availability: VR 360-degree video. The processing and transmission of 360-degree videos brings along new challenges such as large bandwidth requirements and the occurrence of different distortions. The viewing experience is also substantially different from 2D video, it offers more interactive freedom on the viewing angle but can also be more demanding and cause cybersickness. Further research on the QoE of 360-videos specifically is thus required.The first goal of this thesis is to complement earlier research by (Tran, Ngoc, Pham, Jung, and Thank, 2017) testing the effects of quality degradation, freezing, and content on the QoE of 360-videos. The second goal is to test the contribution of visual attention as influence factor in the QoE assessment. Data will be gathered through subjective tests where participants watch degraded versions of 360-videos through an HMD with integrated eye-tracking sensors. After each video they will answer questions regarding their quality perception, experience, perceptual load, and cybersickness.Results of the first part show overall rather low QoE ratings and it decreases even more as quality is degraded and freezing events are added. Cyber sickness was found not to be an issue. The effects of the manipulation on visual attention were minimal. Attention was mainly directed by content, but also by surprising elements. The addition of eye-tracking metrics did not further explain individual differences in subjective ratings. Nevertheless it was found that looking at moving objects increased the negative effect of freezing events and made participants less sensitive for quality distortions. The results of this thesis alone are not enough to successfully regard visual attention as an influence factor in 360-video.

[pt] A medição da percepção da qualidade de serviços de marcenaria é um tema muito pouco estudado pelos pesquisadores, embora essa seja uma área de negócios com grande potencial de crescimento e muitas vezes administrada de maneira intuitiva pelos próprios artesãos. Como a análise da literatura concernente ao desenvolvimento de modelos medindo a percepção da qualidade de serviços demonstra a existência de controvérsia entre os principais autores e a conseqüente dificuldade em obter um modelo global e consensual, optamos por desenvolver um modelo específico para o contexto em questão. Assim, definimos os atributos -confiabilidade, tangibilidade, atendimento e preço- e seus respectivos níveis -três-, e os utilizamos em uma pesquisa sobre percepção da qualidade de serviços de marcenaria. Por meio da análise conjunta revelamos a importância relativa dos atributos, com destaque para a confiabilidade e para o atendimento; bem como a utilidade de cada atributo em seus respectivos níveis. Relatórios de análise da evolução da importância relativa e da utilidade com relação às características socioeconômicas dos participantes da pesquisa revelaram tendências de diferenças relacionadas a tais variáveis, que podem funcionar como indicadores da existência de possíveis segmentos de mercado. Obtivemos altos valores de correlação linear e significância da análise conjunta, o que indica que o modelo tem um alto poder preditivo da preferência entre opções de serviços compostos por diferentes níveis dos atributos em questão e é estatisticamente significativo. Já a análise de clusters não permitiu a definição clara de segmentos de consumidores, muito melhor demonstrados pelos relatórios anteriormente citados. Os resultados deste trabalho podem orientar os administradores de marcenarias a estabelecer combinações ótimas de atributos e seus níveis a serem oferecidos ao consumidor; gerenciar de maneira efetiva esses atributos; estabelecer níveis de preços; segmentar mercados e posicionar seus serviços, desenvolvendo programas de marketing adequados; e ainda fazer análises competitivas e avaliar como os consumidores atribuem valor ao serviço; sem perder de vista a viabilidade de execução e prestação lucrativa do serviço. Sugerimos ainda a aplicação do modelo aqui desenvolvido em outros contextos de serviços, de maneira a testar sua aplicabilidade e adequação a outras áreas de negócios. / [en] The measurement of quality perception in joinery services is an area that has, so far, inspired very few marketing research studies, although it is a business with a great growth potential, which has been often managed in an intuitive manner by the artisans themselves. The models for analysing services quality perceptions, as developed by the main authors in the field, have not been easily accepted and, consequently, there has been some difficulty in building a more global and consensual model. For this reason, we have chosen to develop a specific model, that would fit the context studied, which includes attributes - trustfulness, tangibility, consumer servicing and price- and their levels -three-. Using such attributes we studied the perception of quality in joinery services. Performing conjoint analysis we found the relative importance given to each attribute, emphasizing trustfulness and consumer service as well as the utility of each attribute in its respective level. Reports comparing the relative evolution of the importance and utility according to respondents` social and economic features revealed different trends related to such variables that may indicate potential market segments. We obtained high values of linear correlation and observed conjoint analysis significance, indicating that the model itself has a high predictive power of showing preference for options of services composed of different attribute levels, and is statistically significant. On the other hand, the clusters analysis did not provide a clear identification of consumer segments, which were better shown in the reports previously mentioned. The results of this study may guide joinery managers to develop ideal attribute level combinations to be offered to the consumer; as well as effective ways to manage these attributes; settle price levels; identify market segmentation and target their services, developing adequate marketing programs; and in addition, perform competitive analysis and also estimate how consumers assess services; at the same time keeping in mind the feasibility of execution and maintaining desirable profit levels. We suggest the application of this new developed model in different service business areas, so as to test its applicability and adequacy.

La recherche porte sur la perception de qualité des artefacts en béton, et ce depuis la perspective disciplinaire du design industriel. Afin de documenter et examiner les applications et perceptions contemporaines de ce matériau, nous nous attardons à l’évolution des technologies du béton en termes de recettes, techniques de mise en forme, usages, ainsi que ses différentes appréciations. Une revue de littérature a permis de formuler la problématique et d’organiser les données recueillies afin de répondre à nos questions de recherche. Ainsi, nous avons identifié certains événements marquants ayant provoqué des développements importants dans l’évolution du béton. De plus, nous avons regroupé plusieurs témoignages illustrant différentes perceptions du matériau dans des contextes d’usages variés. Les résultats de la recherche ont été interprétés en mettant de l’avant une méthodologie qualitative de recherche. Nous avons également étudié une sélection d’artéfacts en béton à travers des observations empiriques non participatives ainsi que deux cas sélectionnés. Cependant, ce type de recherche à la première personne est influencé par l’auteure, ses expériences vécues, son bagage culturel ainsi que son regard disciplinaire. Ainsi, il était important de valider ces observations teintées par l’appréciation de l’auteure, et ce en triangulant les données avec celles regroupées de documents historiques, scientifiques, techniques et médiatiques. Plusieurs méthodes et outils analytiques ont été mobilisés afin d’organiser les résultats de la recherche. Des cartes chronologiques nous ont permis d’isoler et d’illustrer les étapes déterminantes ayant affecté l’histoire du béton (i.e. la découverte du ciment Portland, etc.). À des catégorisations, nous avons pu classer et comparer certaines données plus spécifiques aux recettes et applications du matériau (i.e. les bétons primitifs – modernes, les bétons structuraux – non-structuraux, etc.). Des cartographiques sémantiques nous ont permis d’interpréter les témoignages compilés des différentes perceptions du béton et ce en se basant sur une échelle sémantique bipolaire (i.e. le béton est laid – beau, le béton est froid – chaud, etc.). Enfin, nous nous sommes basés sur le cadre d’expériences de produits et matériaux (product and material experiences framework) proposé par Desmet et Hekkert (2007) afin d’interpréter les appréciations des artéfacts en béton recueillis à travers la revue de littérature ainsi que les observations empiriques à la première personne. La recherche montre que la perception de qualité du béton fait face à un dualisme qui oppose ses avantages techno-économiques avec son impact environnemental ainsi que la détérioration prématurée de sa surface. Malgré l’appréciation générale de sa versatilité, accessibilité et performance technique, une prise de conscience collective semble rendre les acteurs plus conscients de l’empreinte écologique résultant du cycle de vie du béton. De plus, la recherche démontre que les idéologies sont en train d’évoluer vers des pratiques et modes de vies plus durables malgré les habitudes de surconsommation de la société moderne. En mettant moins l’emphase sur la perfection superficielle, les designers sont de plus en plus motivés à trouver inspiration dans des pratiques plus sensibles et résilientes afin de trouver des solutions durables face aux enjeux urbains. Les dernières tendances révèlent l’émergence d’alternatives plus éco-responsables et innovantes comparées au béton traditionnel. Ainsi, nous trouvons des recettes de béton plus écologiques (i.e. substitution du ciment Portland avec des produits dérivés d’autres industries, etc.) ou des techniques de mise en forme plus optimisées afin de réduire les pertes en offrant un langage esthétique surprenant (i.e. impression 3D, etc.). Ces technologies donnent naissance à de nouvelles applications du béton dans différents domaines inattendus en dehors de l’architecture et de l’ingénierie (i.e. design de produits, art, cinématographie, etc.). La recherche met en lumière changement de paradigme quant à la perception de qualité du béton qui semble être entrainé par la migration des idéologies sociétales vers un modèle qui trouve de la valeur et de la beauté dans les imperfections. Ainsi, des acteurs semblent de plus en plus apprécier le béton avec ses imperfections naturelles, et ont tendance à plus vouloir préserver les artéfacts vieillissants. / The research investigates the quality perceptions of concrete artifacts from an industrial design standpoint. In order to document and examine how the material is being used and perceived nowadays, the study looks into the evolution of concrete technologies including its recipes, manufacturing techniques, and uses, as well as its appraisals. A literature review helped us understand the problem field and organize the data amassed in order to find answers to our research questions. We were thus able to identify the critical milestones that triggered change throughout concrete’s historical evolution, as well as gather different testimonies of its perceptions within various contexts. Qualitative research methods were used to interpret our findings. We validated the data based on selected cases as well as non-participatory empirical observations of urban concrete artifacts from a first-person view. This method is influenced by the author’s lived experiences, cultural background, and disciplinary gaze. Therefore, it was necessary to complement the author’s interpretation by triangulating the data retrieved with information gathered from historical, scientific, technical, and mediatic literature. The results were organized and analyzed using various analytical tools and methods. Timeline mappings were used to isolate and illustrate critical milestones triggering change and important developments (e.g. the discovery of Portland Cement, etc.). Categorizations helped us clarify and compare the data gathered to provide a more specific overview of concrete recipes and uses (e.g. primitive – modern concretes, structural – non-structural recipes, etc.). Semantic mappings allowed us to interpret the complied testimonies on how concrete artifacts are perceived in addition to helping us isolate semantic qualities within a bipolar semantic space (e.g. concrete is ugly – beautiful, concrete is cold – warm, etc.). Lastly, a product and material experiences framework (Desmet & Hekkert, 2007) was used to interpret concrete artifacts’ appraisals as found within the testimonies retrieved, in addition to the first-person empirical observations. The research revealed that concrete’s quality perception is facing a dualism which draws attention to its ecological footprint as well as its surface’s premature deterioration with time. Although many seem to appreciate the material’s versatility, accessibility, and structural performance, the dualism can be partially attributed to the evolving collective consciousness which makes actors more aware of concrete’s environmental impacts across its lifecycle. The study thus showed that, despite modern society’s production and consumption habits which focus on the superficial perfection of the material world, ideologies are seen to be evolving and are increasingly interested in more sustainable practices and lifestyles. This can help motivate designers to seek inspiration from emotionally-durable and resilient principles, thus allowing them to better address urban challenges. The latest trends revealed new concrete mixes (e.g. substitution of Portland Cement with by-products of other industries, etc.) and manufacturing techniques (e.g. 3D-printing, etc.) which can offer eco-friendly and innovative alternatives to traditional concrete productions. These emerging solutions are seen to pave the way for unexpected applications in various fields (e.g., product design, art, cinematography, etc.), thus attracting other disciplines beyond engineering and architecture. The changing paradigm in the perception of concrete artifacts shows that value and beauty are not always associated with superficial perfection. In fact, more and more actors are found to reject premature obsolescence by embracing materials’ natural and imperfect behavior as they age with time.

The growing demand in the industry towards sustainability and the globalization of manufacturing lead to an industrial climate of constant development and improvements, and automotive interior design is not excluded. In 2017 the European Union declared that the material used to generate the bright chrome surfaces of car interiors (CR VI) is toxic and carcinogenic. This implies that Volvo will ban the use of Chrome VI for decorative parts from September 2024.  Finding a more eco-friendly alternative to replace CR VI not only functionally but also in terms of perceived quality and user experience will be an urgent and decisive action.  In this project, the parameters of gloss, haze, color temperature, and metallic depth are investigated in order to figure out which elements ensure the perceived quality of chrome surfaces.  For this purpose, a user study based on different sensory tests and soft metrology was carried out with 48 people, as well as seven samples, five of them more eco-friendly alternatives. This project aims to introduce a set of tools to assess and guarantee the perception of quality by supporting the development of "chrome-look" surfaces in the automotive interior with new sustainable materials. Through this study, correlating soft and hard metrology, it is observed what makes a surface perceived as "high-quality" and which of the more eco-friendly alternatives could be the most optimal to replace Chrome VI in Volvo's car interiors.