Flat Roofing Materials Nantes

Flat Roofing Materials NantesFlat Roofing Materials Nantes. It’s a fact that your roof is one of the most important parts of your house and is the one thing that provides the building structure, the building occupants and the building contents with protection from the elements. Many roofs are in a state of disrepair but homeowners ignore this until the roof gets worse or until the weather gets worse. With regular maintenance and the early identification and fixing of any problems you can usually avoid the big problems that have equally big price tags attached to them. Regular maintenance in this way will also help extend the life of your roof.

Selecting flat roofing materials.

Flat roofs have extra difficulties associated with them. Because they do not slope rainwater does not automatically run down the roof and drain off. It is absolutely vital that flat roofing materials are as water resistant and water tight as possible to prevent serious damage to the roof itself and to the rest of the building and it’s contents. New types of flat roofing material are being used and while these offer more in the way of protection they are also more expensive as a general rule. There are still three main types of flat roofing materials that are used on a regular basis on new and older houses.

Built up flat roofing materials.

Built up roofing is basically just that. Built up roofing consists of laying down several layers of tar and water resistant materials and then covered with gravel. This is quite an old technique but the introduction of new waterproof materials has seen the strength and durability of this technique increase. The gravel acts as a good fire resistant layer and can be made to look very attractive. It is usually the cheapest of the flat roofing materials available, however, it is very heavy and may require strengthening of the joists. It is also impractical to use on residential houses that are being lived in because it smells terribly. The gravel itself can clog gutters and other vital aspects of water drainage.

Modified Bitumen flat roofing.

Modified bitumen is another stalwart in the world of flat roofing materials. Once upon a time it was necessary to use torchdown techniques that involved burning the roll of material onto the roof, however it is now possible to get adhesive varieties, thus cutting out the potential fire hazard that is sometimes associated. The mineral surface that is used to create modified bitumen can be created in light colors, effectively reflecting the heat and sun. This will cut down on your energy bills during the summer months, and it can even be installed by any avid (and competent) do it yourself fanatic.

Rubber membrane.

Rubber membrane is another method of coating your flat roof. As far as flat roofing materials go it is durable and resistant to general wear and tear. Leaks are easy to find and repair, but the cost is really quite high. The standard black rubber does not reflect heat and paying for a lighter membrane will cost you more, however, it is quick to fit and will cause little disruption to your house life during the process.

Nantes toitures Flat Roofing Materials Nantes


Free Roofing Estimate – Devis toiture – Word of mouth

Free Roofing Estimate - Devis toiture

Free Roofing Estimate – Devis toiture – Word of mouth is one of the most effective ways of finding good roofing contractors. This way you will already know that the company in question has done good work on somebody else’s house.

With regular maintenance and some care most roofs will have a considerable life of 15 years or more, but regardless of how careful you are in looking after your roof you will inevitably need to have a new roof fitted one day and it can be a large outlay of money, however, your roof provides an invaluable service to you, the house itself and the contents within it so it is important that you do not compromise the quality of your new roof by taking the cheapest quote around. The key is to shop around as much as possible. Get a free roofing estimate from numerous different companies and make sure that you are comparing them on a like for like basis to get the best idea of which quote suits your needs.

Preparation before you request a free roofing estimate

It is always important to do your research, especially if you know little or nothing about roofing. When you request a free roofing estimate you want to be able to do so with confidence that you know what you are asking for. Searching the Internet will usually yield impressive results for your research and you can always ring a roofing contractor to ask a few questions; they will normally be glad to help in the hope they will be invited to work on the project. Try to research as much as possible regarding the potential materials and some basic building techniques that may be employed.

Picking the companies to give you a free roofing estimate

Word of mouth is one of the most effective ways of finding good roofing contractors. This way you will already know that the company in question has done good work on somebody else’s house. Look around for houses that are having their roof done and ask the homeowner what they think of the work; if the work has been good they won’t mind telling you.

Compare on a like for like basis

When you have a list of quotes for anything, whether insurance or for your roofing work it is vital that you compare them on a like for like basis. This is why it is also important that you research the product you are looking to buy before you begin your hunt for the best free roofing estimate you can find. If you have a quote from one company offering you two layers of slate shingles and an offer from another company only offering one layer it is immediately obvious that the latter is going to work out cheaper because they have lower cost of materials and lower labor costs.

You should always make sure that you clearly indicate what you want a quote for and this way whenever you receive a free roofing estimate you will be able to quickly ascertain how it stands up to competition from other companies. A free roofing estimate is invaluable in your search for the best value roofing contractor but only when used properly, otherwise it can do more harm than good.

Free Roofing Estimate – Devis toiture – Reparation toit Vannes

Concrete Contractors

Protect Your Floors With A Concrete Sealant!

Protect Your Floors With A Concrete SealantProtect Your Floors With A Concrete Sealant! Although concrete may seem pretty tough, it actually is vulnerable to many environmental factors, tells Concrete Portland . People often overlook the fact that concrete is porous. And as with porous surfaces, moisture, stains, molds, and other environmental hazards can seep in, wrecking havoc on your beautiful concrete surfaces.

Your concrete is always vulnerable to water. These porous surfaces will allow moisture to loosen your vinyl tiles or ruin your carpet.

How does water get in my concrete,…

Although concrete may seem pretty tough, it actually is vulnerable to many environmental factors. People often overlook the fact that concrete is porous. And as with porous surfaces, moisture, stains, molds, and other environmental hazards can seep in, wreaking havoc on your beautiful concrete surfaces.

Your concrete is always vulnerable to water. These porous surfaces will allow moisture to loosen your vinyl tiles or ruin your carpet.

How does water get in my concrete, (and how do I stop it)?

Water can enter concrete in two ways: from the top side or from the ground. Water entering from the top is called positive moisture. It comes from rain and other liquids that spill on the concrete surface. Ground moisture is called negative moisture. It comes from the natural moisture of the ground over which the concrete is laid.

Concrete surfaces act like sponges when exposed to water. It will draw water until it is saturated, or if there is no more water available. It will then disperse the water until it reaches equilibrium state.

What does water do to my concrete?

Water may cause many processes that can lead to noticeable damage. Water causes the rebar to rust. This in turn weakens the concrete.

Water also activates alkali disintegration. During the curing process of concrete, the alkali in the concrete becomes dormant. As water seeps into the concrete the alkali begins to react again with the concrete around it. This destroys the concrete from within.

Water also causes mold, mildew, and algae to grow. Mold has been known to influence severe health problems. Algae, on the other hand, cause the concrete to become slick and discolored while mildew often gives off a bad odor and stains organic materials.

Up to 60% of homes have basements that suffer from this sort of problem. This could seriously affect the resell value of your home and make your home a health hazard to its occupants.

The moisture must be stopped to stop the damage.

To protect your concrete walls or floors, you need to have them protected with a concrete sealer. Concrete sealers protect concrete from deterioration brought about by road salt, stains, oil, moisture, and molds. It also provides a layer of protection that allows for easier sweeping and cleaning.

You will most likely need only one application of concrete sealant to keep your concrete surfaces protected.

Needed Equipment

First of all, you need to assemble the needed equipment. First of all, you must wear protective clothing since you are about to work with potential irritants. Gather a stiff brush and a water bucket. You will also need some rubber gloves, goggles and a small-particle filter to protect you against chemical agents. You will also need some paintbrushes and a paint roller. Make sure there is proper ventilation at the place you are to work with the concrete sealer.

How to Apply

1. Clean the Faugeres Floor. Your surface must be free of dirt, grime, grease, and oil. The stiff scrub brush will help remove stubborn stains. Use a commercial cleaner to help remove the dirt. Stubborn stains might need some soaking in a detergent solution before they can be removed. Rinse thoroughly with clear water. A second application may be required.

2. Apply Sealer: Before painting the floor, make sure you test the sealer on a small patch of floor. This will tell you if the floor is clean enough or if there are still imperfections that should be remedied. Uneven density in the concrete may result in a blotchy appearance that may be undesirable. Apply the sealer using a paint roller with an extension handle. Use the brush to cut in when working the perimeter. Start in the rear corner and work your way out of the area you are working on. Work the sealer into the surface. Spread it in a way that all the puddles are eliminated and apply a relatively thin uniform coat. You will probably only need one coating. Allow the sealer to dry. This will take a few hours.

3. Clean Up: Don’t forget to wash up with soap and warm water immediately afterward. Remember you had just dealt with a potentially hazardous chemical. Always keep safety in mind as you work on your area. Also, dispose of the roller and the brushes you used for the job. Concrete sealers may require that you use these types of equipment just once.

Protect Your Floors With A Concrete Sealant Protect Your Floors With A Concrete Sealant

Concrete Contractors

Using Concrete for Interior Applications

Using Concrete for Interior ApplicationsUsing Concrete for Interior Applications. Concrete is an extraordinary material that is practical, expressive, and aesthetic all at once. From a primal and formless slurry, you can transform it into virtually any shape that becomes a solid mass. The possibilities for creative expression are endless. You can grind, polish, stamp, or stain it. You can embed meaningful objects within it.

Concrete has substance and mass, permanence and warmth, says Concrete OKC . It feels earthy and is at home in both traditional and modern settings. It assumes forms that irrevocably touch our daily lives-bridges, highways, floors, walls… even countertops. Concrete is also surprisingly tactile. Cast and shaped, it can feel like stone rounded by the sea. Textured and colored, it can echo the patina of timeworn tile.

It first occurred to me to make a countertop out of concrete in 1985, when a friend and I were hired to design and renovate a professor’s house in the Berkeley Hills. He gave us a modest budget and announced, “This is all I can afford to spend; do whatever you want.” Armed with this rare creative license (and plenty of youthful exuberance) we aimed to be as innovative as possible.

This invitation to imagine, play and explore inevitably led me to experiment in my own kitchen, where concrete and I began what is now our nearly two-decade dance. My first countertop was a single piece containing 11 cubic feet of concrete. It weighed nearly 1500 pounds and took 10 people-and 2 engine hoists-to turn it over once it had cured. We barely managed it, but the piece came out beautifully and is still being put to good use today.

Because of its adaptability, concrete finds itself welcome in all areas of the home, especially in the kitchen and bath, but also in fireplaces, patios, garden paths, or water features, tells point fort point faible entretien . Concrete can also be used as a floor material with enormous creative advantages whether seeded, stained, stamped, broomed or diamond-finished concrete . It can be a sole performer or play the supporting role to tile, mosaics, decorative aggregates, stone, wood, or metal. It is inexpensive, durable, non-combustible, impervious to decay, and also very effective for passive solar gain in the right application.

With vertical treatments, concrete gives us an opportunity to recapture some of the feelings of the monolithic wall-the feeling of substance, of protection. Walls are also a great place to explore form. A wall doesn’t have to be flat or straight but can curve and undulate. It can be textured to be rough as stone or smooth as glass.

Surrender to the impulse… carve your initials in concrete.

Using Concrete for Interior Applications


Some Practical Ideas For Designing You Own Landscape

Some Practical Ideas For Designing You Own Landscape

Some Practical Ideas For Designing You Own Landscape. Designing your own landscape, can be both exciting and challenging. If you are considering such a project, here are some practical ideas and suggestions.

Planning the Project

Planning your landscape design is the first and most important step, says Rochester landscaping . Take the time to gather the information you will need to make your decisions on the elements you wish to include in your landscape design. Will you want a deck, patio, footpaths, walkways, a pond? What type of plants, trees, flowers, and ground cover will you want to use? You should research books, articles, and landscape design magazines to help you make these decisions. This will pay off in the end by saving you money, time, and frustration, enabling you to end up with a beautifully finished project to be proud of.

The Design

The landscape design is your next step. You will need to make a layout of the area to be landscaped, as close to scale as possible, and with accurate measurements. Many landscape design planning guides that will give you step-by-step instructions are available on the internet for free, and books or eBooks are abundant. Once your landscape design layout is done you can begin to place your elements on the layout pad. This should be your first or preliminary plan and as you progress, changes can be transferred to your secondary or updated plans. Changing your mind often is just fine. After all this is just on paper at this point and you have not spent any money or performed any labor yet. Experimenting with a few plans is necessary before you come up with the final landscape design. A well-planned landscape will never look the same in different seasons. Plan your landscape design to change with the seasons. You should attempt to design your landscape as maintenance free as possible.

Landscape Design Software

If it is hard for you to visualize your finished landscape design by just looking at your layout, there is some very good landscape design software available. Much of the landscape design software was originally developed for professional landscapers, but since has been modified for the beginner who wants to do-it-themselves. There are many do-it-yourself landscape design software programs available today. Landscape design software lets you see a virtual picture of the landscape design and enables you to move items around and see the changes you make come to life. Some software allows you to import a photo of your home or building and designs the landscape around the photo. Most landscape design software programs offer advice on using and placing the many different elements available today in your landscape design. A well-designed landscape will always change with time, and some of the landscape design software available will allow you to view your landscape as it matures. You can see what it will look like 5 or 10 years from now when the trees have grown and the plants matured.


Many people like to incorporate a garden in their landscape design. Gardens can be tucked away in the corner of an area, or be the focal point of the entire landscape design, formation freecad . Gardens can even be strangely placed among the plants, flowers and trees so they blend in with the entire landscape design. If you like to garden, don’t overlook all the garden design possibilities when planning your landscape design.

Some Practical Ideas For Designing You Own Landscape


Landscaping Tips: 6 Basic Steps To Building A Garden Pond.

Landscaping Tips: 6 Basic Steps To Building A Garden Pond

Landscaping Tips: 6 Basic Steps To Building A Garden Pond. Building a garden pond is not just a matter of digging a hole, lining it with plastic and filling it with water, tells San-antonio Landscaping . There are other considerations such as whether it should contain fish or just plants; how big or small it should be; its shape, and so on.

Building a garden pond is not just a matter of digging a hole, lining it with plastic and filling it with water. There are other considerations such as whether it should contain fish or just plants; how big or small it should be; its shape, and so on. Be prepared to dig a decent hole and spend many hours complaining about your aching back … but you’ll be very pleased with the results and you can happily stand around, beer in hand, praising your efforts after the fact. For those who have done it, building a garden pond can be a very satisfying project indeed.

Step 1 – Decide on where to build your pond.
Naturally, the level ground would be best or else you’ll spend far more time and effort doing the levelling yourself, explains Vin Faugeres . Building a garden pond under a tree is unwise as the roots will continue to grow and could encroach upon the pond’s territory in the future. The shade of the tree will also mean a lack of sunlight, which is essential to your pond’s survival. Since you will need electricity for the pump, proximity to an outlet is important.

Step 2 – Prefabricated or do-it-yourself liner?
Prefabs are the more expensive option but you pay for ease of installation, durability, and low maintenance. Liners are available in different price ranges and generally speaking, the more you pay, the longer your liner will last.

Step 3 – Installation
For a prefab pond, tip it upside down on the area you’ve reserved, mark it out with 6 to 8 inches extra around the outside and start digging. If using liners, measure your outline keeping in mind the size of the liner you will be using. Building a garden pond that will last for years means that all debris should be removed from the cavity to avoid punctures to the bottom of the pond. Once the hole is the required depth and size, add the prefab or lay the lining. Fill to about one-quarter capacity with water so that the weight will keep the pond in place as you refill the gaps with soil.

Step 4 – Decoration
You can now add plants, rocks, bark and stone around the ‘banks’ of the pond for a more natural appearance. If you intend to add fish, plants that overhang into the water will be useful as shade and hiding spots. Emondage will be important when the trees grow.

Step 5 – Add aquatic plants
If you’re building a garden pond that doesn’t have a pump, you should aim for plenty of plant life to keep algae growth under control.

Step 6 – Install a pump and filter
There are dozens of models on the market and your retailer will be able to help you decide which size is best for your pond. Read the instructions and follow carefully, but it’s generally a simple task to place the pump in the water and connect the hose to it. The filter needs to be positioned in front of the pump to encourage water through the filter first. Building a garden pond and outfitting it should take little more than a weekend, which is one of the things that makes it so rewarding.

Landscaping Tips: 6 Basic Steps To Building A Garden Pond.


Copper Roof Vent

Copper Roof VentCopper Roof Vent. Roof vents are becoming very popular today as more and more people find that this kind of vents help cool the house in an effective and nice way, tells Vancouver Roofing . The use of roof vents uses a lot of logic because heat rises up so catching this heat as it goes up and gets into the vent to travel out of the house.

When thinking of a good material to use as a cooling unit like this, one that has to get rid of the heat and must also suffer the effects of heat passing through it, you must thin…

Roof vents are becoming very popular today as more and more people find that this kind of vents helps cool the house in an effective and nice way. The use of roof vents uses a lot of logic because heat rises up so catching this heat as it goes up and gets into the vent to travel out of the house.

When thinking of a good material to use as a cooling unit like this, one that has to get rid of the heat and must also suffer the effects of heat passing through it, you must think of some material that is strong and reliable and this is in most cases, copper. Copper is a very good decision because of its unique features, it is used in many cases when it needs to suffer heat and still function and not melt, it is also relatively easy to maintain and clean and not so expensive to repair and replace.

The people looking and using vents usually means that they have such a heat build-up in their home they desperately need some relief and some assurance that they are getting the finest product that will keep their house cool for a significant time. The copper roof vet will do just that, just like some consider copper to be the best cookware material due to its resistance to heat the roof vent is another great use for copper materials which demonstrate once again that copper is the way to go when looking for some guaranteed results.

The copper roof vent can come in a few different sizes and shapes, one of them is the roof vents sleeve, like a cylinder providing a way for the heat to exit the house and not allowing animals into the house this is one of the preferred vents, or the vent cap which is like a hat, preventing water from entering the vent and allowing the heat out.

If you are on the market for a vent or a roof vent you should research this market because there are many specialists and special shops that might have advanced models or even unique designs to go with your house look, as with all markets there is a difference of prices and quality so you better make sure that you are getting something for your needs. In general, you should fit your needs and be as effective as possible, as well as try and have some design to it as it will be visible, the one feature you must look for is durability, this is something that will be exposed to the outside and will have to prevent water and animals from entering the house, make sure that you are covered by a warranty, support and help in cases something goes wrong with the vent.

Today’s vents are advanced and better then ever before, make sure you got the right roof vent, says Code Postal Reims . If used correctly and maintained you can have a simple and powerful way of getting a cooler house and significantly reduce the heat.


Estimating Roof Price

Estimating Roof Price

Estimating Roof Price. Roof price is made up of several factors, that we discuss below ; you should always be careful that you aren’t compromising quality or service in order to lower the roof price by a few dollars, tells Tucson roofing.

As with any major job that needs doing to the house one of the most important factors that are likely to play on your mind is the cost. Roof price is made up of several factors, that we discuss below, and you should always be careful that you aren’t compromising quality or service in order to lower the roof price by a few dollars. Many roofing contractors will provide similarly price quotes but you should always ensure that you are comparing them on a like-for-like basis and don’t forget that the cheapest offer isn’t necessarily the best value for money and the most expensive offer isn’t necessarily the worst value for money.


Materials will be one of the biggest factors involved in calculating your roof price and while it is possible to reduce the cost by using different types of material you have to remember that this can often lead to a false economy. If using a different material means a saving of 10% on your roof price, but the material will last 30% less time then your best option is to choose the more expensive material. Obviously, it is important that you select materials that are hard wearing and good looking where required but are also cost-effective, adds Codes Postaux . You should have selected a roofing contractor that you have some faith in and discussing the particular materials with him or she will usually give you the answers you are looking for.


Labor cost may vary slightly from one contractor to another but not by very much and it is certainly unlikely to be an area that can be negotiated. Within your roof price will be charges for all laborers including the people who strip your roof and load the skip. Any preliminary work you can do yourself is always advisable and if you are able to do any of the menial work yourself then you should consider this also. You need to check the terms of liability insurance with the roofing contractor first though and agree the tasks you will complete yourself before negotiating a contract. This really can make a difference to your roof price.


This is the area that may have a little room for negotiation but every company needs to make a profit. Get quotes from small companies and from large companies and compare the roof price associated with these quotes. While small companies may not require the same level of profit as the larger companies, they will usually have to pay more for materials and other factors making the bottom line roof price very similar.

Contingencies and other costs

Things can go wrong, even to professionals. Roof work is by no means any different and roofing contractors may include a contingency fund in their quote. This means that if they do come across a problem then they won’t need to persuade you to part with more money before they can continue. You should, of course, find out what happens to this contingency fund if it isn’t required. You may think you are better off having the contingency fund taken out of the roof price but prepare yourself for having to stump up extra money if you do try this.

Estimating Roof Price.

Accounting Comptabilite

Marchés publics et avantages très privés

Marchés publics et avantages très privés expert comptable nantes

Marchés publics et avantages très privés : dans chaque budget national, il y a une partie appelée «Marchés publics». Il s’agit de la part du budget allouée à l’achat de services et de biens pour les divers ministères, autorités et autres branches de l’exécutif. C’est le célèbre consultant en gestion, Parkinson, qui a écrit un jour que les représentants du gouvernement approuveraient probablement une centrale nucléaire de plusieurs milliards de dollars beaucoup plus rapidement qu’ils autoriseraient probablement des dépenses de cent dollars pour un parking à vélos. C’est parce que tout le monde a rencontré des situations de 100 dollars dans la vie réelle – mais rares sont ceux qui ont eu la chance de dépenser des milliards de dollars.

Tel est précisément le problème des marchés publics: les gens connaissent trop bien les articles achetés. Ils ont tendance à confondre leurs décisions quotidiennes, de type familial, avec les processus et les considérations qui devraient imprégner la prise de décision gouvernementale. Ils qualifient les décisions parfaitement légitimes de «corrompues» – et les procédures totalement corrompues de «légales» ou simplement «légitimes», parce que c’est ce qui a été décrété par les mécanismes étatiques, ou parce que «c’est la loi».

Les achats sont répartis entre les dépenses de défense et les dépenses non liées à la défense. Dans ces deux catégories – mais, en particulier dans la première -, on craint sérieusement, bien fondée, que les choses ne soient pas tout ce qu’elles semblent être.

Le gouvernement – de l’Inde à la Suède en passant par la Belgique – a chuté à cause de scandales d’achat impliquant des pots-de-vin versés par des fabricants ou des prestataires de services à des particuliers au service de l’État ou à des partis politiques. D’autres cas moins importants jonchent la presse quotidiennement. Au cours des dernières années seulement, le secteur de la défense en plein essor en Israël a connu deux grands scandales: le développeur des missiles israéliens a été impliqué dans l’un (et purge actuellement une peine de prison) et l’attaché militaire d’Israël à Washington a été impliqué – bien que jamais condamné. – dans encore un autre.

Mais l’image n’est pas si sombre. La plupart des gouvernements occidentaux ont réussi à régner et à contrôler pleinement ce poste budgétaire particulier. Aux États-Unis, cette partie du budget est restée constante au cours des 35 dernières années (!) À 20% du PIB.

Les marchés publics posent de nombreux problèmes. Il s’agit d’un domaine obscur de l’activité de l’État, convenu dans le cadre d’appels d’offres «personnalisés» et dans les chambres noires par le biais d’une série d’accords non divulgués. Du moins, c’est l’image publique de ces dépenses.

La vérité est complètement différente.

Certes, certains ministres utilisent l’argent public pour bâtir leurs «empires» privés. Il pourrait s’agir d’un empire commercial privé, répondant à l’avenir financier du ministre, de ses copains et de ses proches. Ces deux fléaux – copinage et népotisme – hantent les marchés publics. Le spectre d’un fonctionnaire gouvernemental utilisant l’argent public au profit de leurs alliés politiques ou des membres de leur famille – hante l’imagination publique et provoque l’indignation publique.

Ensuite, il y a des problèmes de corruption pure et simple: des pots-de-vin ou des commissions versées aux décideurs en échange de l’attribution de marchés ou de l’octroi d’avantages économiques financés par l’argent public. Là encore, ces sommes se terminent parfois sur des comptes bancaires secrets en Suisse ou au Luxembourg. À d’autres moments, ils financent les activités politiques des partis politiques. Cela était très abondant en Italie et a sa place en France. Les États-Unis, qui étaient considérés comme à l’abri de tels comportements, se sont avérés moins le cas, ces derniers temps, avec les prétendues transgressions de financement des élections de Bill Clinton.

Mais, avec tout le respect que je dois aux opérations et aux principes «mains propres», explique Pret Fonctionnaire Nantes , ce ne sont pas les principaux problèmes des marchés publics.

Le problème du premier ordre est l’allocation de ressources rares. En d’autres termes, prioriser. Les besoins sont énormes et sans cesse croissants. Le gouvernement américain achète des centaines de milliers d’articles distincts à des fournisseurs extérieurs. Seule la liste de ces biens – sans parler de leurs spécifications techniques et de la documentation qui accompagne les transactions – occupe des dizaines de volumes épais. Les supercalculateurs sont utilisés pour gérer tout cela – et, même ainsi, cela devient incontrôlable. Comment allouer des ressources de plus en plus rares parmi ces éléments est une tâche intimidante – presque impossible. Il a aussi, bien entendu, une dimension politique. Une décision d’achat reflète une préférence politique et une priorité. Mais la décision elle-même n’est pas toujours motivée par des arguments rationnels – et encore moins nobles. Le plus souvent, c’est le sous-produit et le résultat final du lobbying, de la flexion politique et du muscle extorsionniste. Cela soulève beaucoup de hackles parmi ceux qui estiment qu’ils ont été tenus à l’écart du baril de porc. Ils se sentent défavorisés et discriminés. Ils ripostent et l’ensemble du système se retrouve dans un bourbier, un cauchemar d’intérêts contradictoires. L’année dernière, tout le budget des États-Unis était bloqué – non approuvé par le Congrès – à cause de ces réactions et contre-réactions.

Le deuxième problème est la supervision, l’audit et le contrôle des dépenses réelles. Cela a deux dimensions:

1 .. Comment s’assurer que les dépenses correspondent et n’excèdent pas les postes budgétaires. Dans certains pays, il s’agit d’une simple formalité rituelle et les départements gouvernementaux sont censés dépasser leurs budgets d’achat. Dans d’autres, cela constitue une infraction pénale.
2. Comment empêcher les activités criminellement corrompues que nous avons décrites ci-dessus – ou même les actes d’incompétence non criminels que les fonctionnaires sont enclins à commettre.
La méthode la plus répandue est l’appel d’offres public et concurrentiel pour les achats de biens et de services.

Mais ce n’est pas aussi simple qu’il y paraît.

Certains pays comme modifier stl freecad publient des appels d’offres internationaux, s’efforçant d’obtenir la meilleure qualité au prix le moins cher – quelle que soit sa source géographique ou politique. D’autres pays sont beaucoup plus protectionnistes (notamment: le Japon et la France) et ne publient que des appels d’offres nationaux, dans la plupart des cas. Un appel d’offres national n’est ouvert qu’aux soumissionnaires nationaux. Pourtant, d’autres pays limitent la participation aux appels d’offres sur divers horizons:

la taille de l’entreprise concurrente, ses antécédents, sa structure de propriété, ses droits de l’homme ou ses antécédents environnementaux, etc. Certains pays publient les procès-verbaux du comité d’appel d’offres (qui doit expliquer POURQUOI il a sélectionné tel ou tel fournisseur). D’autres en gardent un secret bien gardé («pour protéger les intérêts commerciaux et les secrets»).

Mais tous les pays déclarent à l’avance qu’ils n’ont aucune obligation d’accepter aucune offre, même si elle est la moins chère. C’est une disposition nécessaire: le moins cher n’est pas nécessairement le meilleur. L’offre la moins chère peut provenir d’un fournisseur très peu fiable avec une mauvaise performance passée ou un casier judiciaire ou d’un fournisseur qui propose des produits de mauvaise qualité.

Les politiques d’appels d’offres de la plupart des pays du monde intègrent également un deuxième principe: celui de la «taille minimale». Le coût de fonctionnement d’un appel d’offres est prohibitif dans le cas d’achats en petites quantités.

Même s’il y a corruption dans de tels achats, elle causera forcément moins de dommages aux deniers publics que les coûts de l’appel d’offres censés l’empêcher!

Ainsi, dans la plupart des pays, les petits achats peuvent être autorisés par des représentants du gouvernement – des montants plus importants passent par un processus d’appel d’offres fastidieux et en plusieurs phases. Les appels d’offres publics ne sont pas à l’épreuve de la corruption: souvent, les fonctionnaires et les soumissionnaires s’entendent et conspirent pour attribuer le contrat contre des pots-de-vin et d’autres avantages non pécuniaires. Mais nous ne connaissons toujours pas de meilleur moyen de minimiser les effets de la cupidité humaine.

Les politiques de passation des marchés, les procédures et les appels d’offres sont supervisés par les autorités nationales d’audit. Le plus connu est probablement le General Accounting Office, connu sous son acronyme: le GAO.

C’est un chien de garde implacable, très minutieux et dangereux de l’administration. Il est considéré comme très efficace pour réduire les irrégularités et les délits liés aux marchés publics. Une autre de ces institutions, le réviseur d’État israélien. Ce qui est commun à ces deux organes de l’État, c’est qu’ils ont une autorité très large. Ils possèdent (de par la loi) des pouvoirs de poursuite judiciaire et pénale et ils l’exercent sans aucune hésitation. Ils ont l’obligation légale d’examiner les opérations et les transactions financières de tous les autres organes du pouvoir exécutif. Leurs équipes sélectionnent, chaque année, les organes à revoir et à auditer. Ils rassemblent tous les documents et correspondances pertinents. Ils croisent les informations qu’ils reçoivent d’ailleurs. Ils posent des questions très embarrassantes et ils le font sous la menace de poursuites pour parjure. Ils convoquent des témoins et publient des rapports accablants qui, dans de nombreux cas, conduisent à des poursuites pénales.

Une autre forme de contrôle des marchés publics passe par les pouvoirs accordés au bras législatif de l’État (Congrès, Parlement, Bundestag ou Knesset). Dans presque tous les pays du monde, l’organe élu a son propre comité de surveillance des achats. Il supervise les dépenses de l’exécutif et s’assure qu’elles sont conformes au budget. La différence entre ces organes de contrôle, parlementaires, et leurs homologues de l’exécutif – est qu’ils se sentent libres de critiquer les marchés publics non seulement dans le contexte de leur respect des contraintes budgétaires ou de leur propreté – mais aussi dans un contexte politique. En d’autres termes, ces comités ne se limitent pas à demander COMMENT – mais s’engagent également à demander POURQUOI. Pourquoi cette dépense spécifique dans ce temps et cet endroit donnés – et non cette dépense, ailleurs ou à un autre moment. Ces organes élus se sentent libres – et le font souvent – d’intervenir dans le processus même de décision et dans l’ordre des priorités. Ils ont tendance à modifier les deux assez souvent.

Le plus célèbre de ces comités est sans doute le Congressional Budget Office (CBO). Il est célèbre parce qu’il est de nature non partisane et technocratique. Il est vraiment composé d’experts qui équipent ses bureaux.

Sa neutralité apparente – et réelle – fait de ses jugements et recommandations un commandement à ne pas éviter et, presque universellement, à obéir. Le CBO opère pour et au nom du Congrès américain et est, en réalité, le bras de recherche de ce vénérable parlement. Parallèlement, la partie exécutive du système américain – l’Administration – a sa propre garde contre le gaspillage et pire: l’Office of Management and Budget (OMB).

Les deux organes produisent des analyses, des rapports, des critiques, des opinions et des recommandations savants et détaillés. Malgré une production annuelle assez prodigieuse de verbiage – ils sont si appréciés que pratiquement tout ce qu’ils disent (ou écrivent) est minutieusement analysé et mis en œuvre jusqu’à la dernière lettre avec un air de respect.

Seuls quelques autres parlements ont des commissions qui ont un tel poids. La Knesset israélienne a le Comité des finances extrêmement puissant qui est chargé de toutes les questions financières, des crédits aux achats. Un autre parlement réputé pour son contrôle serré est le Parlement français – bien qu’il conserve très peu de pouvoirs réels.

Mais tous les pays n’ont pas choisi l’option du contrôle législatif. Certains d’entre eux ont relégué une partie ou l’ensemble de ces fonctions au bras exécutif.

Au Japon, le ministère des Finances contrôle toujours (et doit autoriser) la moindre dépense, en utilisant une armée de commis. Ces commis sont devenus si puissants qu’ils ont le potentiel théorique d’obtenir et d’extorquer des avantages découlant de la position même qu’ils occupent. Beaucoup d’entre eux rejoignent de manière suspecte des entreprises et des organisations qu’ils supervisent ou auxquelles ils ont attribué des contrats – immédiatement après avoir quitté leur ancien poste gouvernemental. Le ministère des Finances est soumis à une réforme majeure du gouvernement réformateur du Premier ministre Hashimoto. L’establishment japonais s’est finalement rendu compte que trop de pouvoirs de supervision, de contrôle, d’audit et de poursuites pourraient être une victoire à la Pyrrhus: cela pourrait encourager la corruption – plutôt que la décourager.

La Grande-Bretagne a choisi de garder le pouvoir discrétionnaire d’utiliser les fonds publics et l’influence qui en découle entre les mains du niveau politique. Cela ressemble beaucoup à la relation entre le beurre et le chat laissé pour le garder. Pourtant, cet arrangement britannique idiosyncratique fonctionne étonnamment bien. Tous les postes de passation des marchés publics et de dépenses sont approuvés par le Comité EDX du Cabinet britannique (= cercle interne, influent, du gouvernement) qui est dirigé par le ministère des Finances. Même cela ne s’est pas avéré suffisant pour contenir l’appétit des ministres, d’autant plus que des accords de contrepartie se sont rapidement développés. Donc, maintenant, le mot est que le nouveau Premier ministre travailliste le présidera, ce qui lui permettra d’exercer son autorité personnelle sur les questions d’argent public.

La Grande-Bretagne, sous l’ancien gouvernement conservateur, a également lancé un système d’incitation intéressant et controversé pour ses fonctionnaires, car les hauts responsables du gouvernement y sont appelés par euphémisme. Ils reçoivent, ajoutée à leur salaire, une partie des économies qu’ils réalisent dans leurs budgets ministériels. Cela signifie qu’ils obtiennent une petite fraction de la différence de fin d’exercice entre leurs allocations budgétaires et ce qu’ils ont réellement dépensé. Ceci est très utile dans certains segments de l’activité gouvernementale – mais pourrait s’avérer très problématique dans d’autres. Imaginez que les responsables de la santé économisent sur les médicaments ou d’autres économisent sur l’entretien des routes ou les consommables éducatifs. Ceci, naturellement, ne fonctionnera pas.

Inutile de dire qu’aucun pays n’approuve officiellement le paiement de pots-de-vin ou de commission aux fonctionnaires en charge des dépenses publiques, aussi éloigné soit-il du lien entre le paiement et les actions.

Pourtant, mis à part la loi, de nombreux pays acceptent l’entrelacement des élites – commerciales et politiques – comme une réalité, bien que triste. De nombreux systèmes judiciaires dans le monde font même une différence entre un paiement qui n’est pas lié à un avantage identifiable ou discernable et ceux qui le sont. Ces derniers – et seuls ces derniers – sont qualifiés de «corruption».

Là où il y a de l’argent, il y a des actes répréhensibles. Les humains sont des humains – et parfois même pas cela.

Mais ces dérivées malheureuses de l’activité sociale peuvent être minimisées par l’adoption de politiques claires de passation des marchés, de processus de décision transparents et publics et d’un bon mélange de supervision, d’audit et de poursuites. Même alors, le résultat est au mieux douteux.

Marchés publics et avantages très privés Marchés publics et avantages très privés Marchés publics et avantages très privés Marchés publics et avantages très privés Marchés publics et avantages très privés Marchés publics et avantages très privés


10 Easy Steps To An Organized Home Office

10 Easy Steps To An Organized Home Office Accounting Expert Comptable Toulon10 Easy Steps To An Organized Home Office : Without the structure of an office outside of our homes, it is easy to scatter anything work-related all over the house. We still need to complete our work in a timely and efficient manner. After all, the less time we spend working, the more time we have with our family. An organized home office will make for a faster and more pleasant workday. Here are a few ideas to get you and your home office organized.

1) Do you have a home office?

You don’t necessarily need an entire room, but you should have a well-defined space to contain all your office essentials and files.

A desk in your bedroom that will hold your files, paper, pens, calculator and of course computer will do fine, especially in the beginning.

If your “office” consists of the dining room table, some of the drawers in your kitchen, a file cabinet in the basement, and the computer in the bedroom, you may want to think about organizing everything in one spot.

Are you spending a lot of time searching for a particular document, running from room to room to find it? Consider moving all your files and papers to one central location, preferably close to the computer if that’s where you are doing the bulk of your work.

2) Keep your personal files and papers separate from your business things.

You will eventually have enough paperwork to deal with without having your personal bills, magazines and the kids’ after-school schedule mixed in there. Create a separate spot for those somewhere outside of your home office space.

3) Create a file system that works for you.

Remember, you may be working for someone else, but when it comes to your home office, you are your own boss.

Think about how you look for a particular file or piece of paper. What will be the easiest way for you to find it? Then create a file system that works for you. Don’t worry, if you don’t get it right the first time, you can always resort and try again. Sooner or later you will come up with a system that is “just right” for you. This is the fourth of the 10 easy steps to an organized home office.

4) Take a good look at your work area.

Do you have piles of papers, files, mail, floppy discs and CDs lying around? Do you notice anything else piling up? Set aside a few hours and put everything away. Use your new file system and find “homes” for anything else.

5) Now that you have your office organized,

set aside a few minutes at the end of your workday to keep it that way. Try to “leave work” for the day with a clean, empty desk. You will appreciate it the next morning. This will also prevent you from ever coming across a huge pile of papers again.

6) Add a personal touch to your office.

Bring in some pictures of the kids; add some pretty plants, inspirational quotes, or anything else you can think of that will make your office a pleasant place to work in. In addition to getting and keeping you in a good mood whenever you step into your office, you are more likely to keep it clean and organized if it is a place you treasure. So splurge a little on some special office décor.

7) Let’s talk about the files on your computer.

You can waste just as much time searching for an online document as for a piece of paper. If your computer is used for work as well as for personal use, create a work folder and use subfolders for particular employers, projects etc.

Again, come up with a file system that works for you and keep your work files separate from your personal files. This is particularly important if other family members access the computer as well. If that’s the case, and you are using Windows XP, I strongly recommend setting up a separate user account just for work and password protecting it. This will prevent other family members from accidentally changing or deleting your work files.

8) In addition to your regular files,

you also want to keep your emails organized. Let’s be honest, we have all wasted time searching for a particular email that contained some vital information we needed fast. Setting up folders for different clients and projects has worked well for me, but again find a system that works for you and stick with it. Sort the email as soon as you read it. It only takes a second or two to drop it in the appropriate folder but will save you a lot of time if you have to find it later.

9) Now that you have a good filing system

(both physical and digital) in place, set aside a little time every few months (or weeks if appropriate) to purge your files. We can quickly as appeler une fonction matlab accumulate a lot of documents both in our file cabinet and on our hard drive that we no longer need. At the very least, try to purge your files twice a year.

10) Now that your office is organized,

you may also want to take a look at organizing your time. Again, come up with a system that works well for you.

I encourage you to start with a few of these ideas to get your office and yourself more organized. You will be surprised by how much time you will save not searching for files, papers or the stapler. Before long, you won’t know how you ever functioned without an organized home office.

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