Dans le processus de la mondialisation, les États ont libéré les échanges et créé les marchés tantcommerciaux que financiers. Les entreprises désormais exposées à une concurrence au niveau dela planète excellent dans des innovations technologiques de production et de commercialisation,d’information et de communication. L’État, le marché-Échange et l’Entreprise cristallisent chacundans ce nouveau monde, une institution. L’existence de chacune implique l’existence des deuxautres. Cette triple implication forme une structure originale appelée ‘‘tiercéïté’’, dite les ‘‘3 E’’.La redéfinition de l’entreprise comme institution suppose donc la redéfinition de la valeur qu’ellecrée. Cette dernière cesse d’être la valeur fixe rétrospective d’une quantité volumique. Elle devientune valeur en mouvement prospective d’une qualité quantifiée du management stratégique intégré.De nouvelles règles comptables règlent celui-ci : les normes comptables internationales élargies.Ces règles exigent des entreprises cotées à produire une valeur de régénération et desurrégénération ou ‘‘profit’’ alignées sur un pouvoir d’achat constant. Pour ce faire, lemanagement stratégique intégré implique de nouveaux comportements de gestion. Ceux-ciabandonnent le calcul arithmétique classique fondé sur l’addition et la soustraction pour lesremplacer par une méthode heuristique de calcul de relations : ‘‘la méthode comptableconditionnelle normative.’’ Ces nouveaux comportements de gestion mobilisés par cette méthodeheuristique pour assurer la nouvelle valeur en mouvement et prospective deviennent le ‘‘compte’’de la comptabilité IFRS de l’entreprise dont la finalité est de : ‘‘mesurer la réalité de la richesseprédictive pour se souvenir ’’(en référence à l’Échange visant la valeur), ‘‘mesurer pour agir’’(enréférence à l’Entreprise visant l’activité) et ‘‘mesurer pour partager’’ (en référence à l’État visant levivre-ensemble). / In the process of globalization, the States released the exchanges and created the markets as wellcommercial as financial. Companies from now on exposed to a competition on the excellent levelof planet in technological innovations of production and marketing, information andcommunication. The State (Etat), the Market-Exchange and the Enterprise crystallize each one inthis new world, an institution. The existence of each one implies the existence of both others. Thistriple implication forms an original structure called « thirdness » (tierceité), said the « 3 E ». Theredefinition of the Enterprise as institution thus supposes the redefinition of the value that itcreates. This last cease to be the retrospective fixed value of a voluminal quantity. It becomes aprospective value moving of a quantified quality of integrated strategic management. Newcountable rules regulate this one : widened international countable standards. These rules requirefor the enterprises those dimensions to produce a value of regeneration and breeding or « profit »aligned on a constant purchasing power. With this intention, integrated strategic managementimplies new behaviors of management. Those give up traditional arithmetic calculation founded onthe addition and the subtraction to replace them by a heuristic method of calculation ofrelations : « Conditional Normative Accounting Method ». These new behaviors of managementmobilized by this heuristic method to ensure the new value moving and prospective become the« account » of the accounting IFRS of the Enterprise whose finality is of: « to measure the realityof the predictive richness to remember » (in reference to the Exchange aiming at the Value), « tomeasure to act » (in reference to the Enterprise aiming at the Activity) and « to measure to divide »(in reference to the State (Etat) aiming at the Live well-offness together).

The underwater mining has increased in the recent years and the growing awareness of the potential impacts on the environment, as results of increasing the encroachment on the marine environment. Therefore, the debate has increased about how to protect this environment by using the scientific research that\'s relevant to the various environmental effects and developing the equipment used in dredging. There is a wide diversity of underwater mining equipments, such as continuous and non-continuous dredging which used for production of sand, gravel, alluvial deposits and raw material. There are a relation between increasingly dredging activities in the recent years and their impacts on the aquatic environment. These impacts are causes by changes in the topography of the sea floor such as turbidity, noise and other environmental impacts. Today, there is an international framework of legislation which has been developed for dredging projects. This contains rules and regulations which must be followed by mining companies and have to implemented by national authorities. The European countries also develop their legislation to control on the dredged material which deposit on land and sea. This legislation is constantly changing related to scientific knowledge and increasing the implementation frameworks. Also, the people become more sensitive to emissions that have a negative attitude towards dredging in the neighborhood. In addition, dredging techniques give rise to objections, which eventually led to think in more environmentally-friendly production methods. After that, the use of dredger is the only alternative in some project. The question is what are the true benefits of these techniques and what is the relation between possible improvements and technological potential as well as the costs. Therefore, it is intended to assess mining techniques in the context of their environmental impact and the costs. There are many systematic approaches which have been used for evaluation and determination of the environmental performances of different dredging equipment, techniques and procedures. Moreover, the new future developments and latest proposals in the dredging industry have been presented. Also, the new proposal to reduce the turbidity and suspended material effect which is the most important environmental impacts during dredging operations has presented. This research work gives a description of underwater mining techniques and different way of evaluating the dredging equipment’s in term of environmental, economic and social aspects. Also, this work presents two different methods of evaluation. The first approach is the statistical analyses method by using the modern Fuzzy evaluation concept. The second slant is a mathematical accounting method by using the information from the Egyptian case study, in order to reach the most environmental-friendly dredging techniques by taking into account the economic and social point of views. The final evaluation showed that the suction and bucket ladder dredger are the best choices. The assessment was made after comparing many parameters such as performance, characteristics, working depth, soil types and project area. Also, this work presents two different new practices for extraction of the underwater placer deposits which occur on the Egyptian Mediterranean coast. The first technique uses floating processing unit in the in situ area, which gets the extracted material and treated it to reduce the transportation costs. The second technique has divided the working area to many stages which make the suction dredger used also for transporting the material into the beach. The pipeline will be the best method of transportation by using the power of suction, which reduce also the transportation costs and also avoid the environmental effects.