<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:14.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Introduction</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Les crises (sanitaires, économiques, sécuritaires, institutionnelles, etc.) observées ces dernières années en Afrique affectent les PME camerounaises. Ce contexte conduit les décideurs politiques et les entrepreneurs économiques à rechercher des leviers de résilience. C’est dans ce cadre que le concept d’intelligence économique (IE) émerge en Afrique, afin </span></span></span><span lang="FR-CM" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">de </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">mobiliser et de traiter des informations pour un usage stratégique<a href="#_ftn1" name="_ftnref1" style="color:blue; text-decoration:underline" title=""><span class="MsoFootnoteReference" style="vertical-align:super"><span class="MsoFootnoteReference" style="vertical-align:super"><span style="font-size:12.0pt"><span style="line-height:107%"><span style="font-family:"Times New Roman",serif">[1]</span></span></span></span></span></a>. Les enjeux des transformations numériques complexifient la possibilité pour les pays africains d’anticiper et de capter la valeur générée par ces innovations technologiques, pour la diffusion des pratiques d’IE (Guerraoui, 2019). Cela complique</span></span></span><span lang="FR-CM" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"> alors</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"> la pratique de l’intelligence économique dans le contexte africain actuel de libéralisation des échanges économiques (Saber, 2020). Dans un tel contexte, la détention et le contrôle de l’information sont des facteurs indispensables pour l’innovation et </span></span></span><span lang="FR-CM" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">la</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"> compétitivité. </span></span></span><span lang="FR-CM" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Les constats effectués</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"> en Afrique subsaharienne montrent que des décisions stratégiques sont prises sur la base d</span></span></span><span lang="FR-CM" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">'</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">informations incomplètes, non actualisées et peu fiables. Ce qui produit des résultats contraires aux objectifs de croissance économique des PME (Azeumo, 2013).</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Ce contexte général africain permet de circonscrire la problématique de l’appropriation de l’IE dans les PME camerounaises et de nous intéresser aux difficultés rencontrées pour la diffusion des pratiques de l’IE. L’objectif poursuivi est <a name="_Hlk133851160">d’identifier ces difficultés en contexte camerounais et de montrer leurs impacts inhibiteurs sur l’appropriation de l’IE</a>. Le fil conducteur de cette démarche est construit autour du questionnement suivant : quels sont les difficultés d’appropriation de l’IE dans les PME camerounaises ? Nous privilégions la méthode qualitative exploratoire pour répondre à cette question, compte tenu de la complexité du sujet. Cette méthode a permis d’effectuer 24 entretiens semi-directifs d’une durée moyenne de 55 minutes environ, structurés autour des thèmes préalablement mis en évidence dans la revue de littérature. Les résultats attendus permettront de formuler des recommandations (managériale, sociétale, théorique) pour l’amélioration des pratiques de l’IE et la production des connaissances enracinées dans les contextes africains, sur ce sujet (Kamdem, Chevalier et Payaud, 2020). Trois principales articulations structurent ce texte. La première est une revue de littérature internationale sur l’IE. La deuxième fait un focus sur l’émergence des pratiques de l’IE et de la littérature dédiée, dans les contextes africains. La troisième présente la méthodologie, les résultats, les discussions et les impacts de la recherche.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p class="MsoTitle"><span style="font-size:28pt"><span style="line-height:115%"><span style="font-family:"Calibri Light", sans-serif"><span style="letter-spacing:-0.5pt"><b><span style="font-size:14.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">L’IE dans la littérature internationale </span></span></span></b></span></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Clarification conceptuelle</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">L’IE est une pratique organisationnelle et managériale qui consiste à collecter, analyser, valoriser, diffuser et protéger l’information économique, stratégique ; dans le but de renforcer la compétitivité d’un État ou d’une organisation (Monino & Sedkaoui, 2013)</span></span></span><span lang="FR-CM" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">. </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">L’incertitude face aux changements (sociaux, économiques, sanitaires, générationnels, environnementaux) qui affectent le monde aujourd’hui conduit les organisations à développer des capacités d’anticipation. Qualifié de <i>Competitive Intelligence</i> aux USA ou de <i>Business Intelligence</i> en Angleterre, ce concept a suscité des débats variés. L’une des premières définitions, suggérée par Wilensky (1967), fait un focus sur les activités de production des connaissances servant les buts économiques et stratégiques d’une organisation, collectées et produites dans un contexte légal et à partir des sources ouvertes.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"> </span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">D’autres auteurs insistent davantage sur l’utilité de l’information que la pratique de l’IE fournit aux acteurs de l’organisation dans les processus décisionnels. C’est dans cette veine que Martre (1994)</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black"> définit l’IE comme un processus de collecte et de traitement de l’information, en vue de son utilisation utile par les acteurs économiques</span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">. Cette information est qualifiée de "b<a name="_Hlk130903043">lanche" ou de "grise" (El Haddani & Baulant, 2020</a>). L’information "blanche" est ouverte et accessible au public. Généralement pas suffisante ou complète, elle peut de ce fait être collectée avec aisance notamment sur les plateformes digitales (Moinet, 2011). L’information "grise" est cachée et difficilement accessible. De nature informelle, elle circule très souvent au sein d’un réseau relationnel interpersonnel.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"> </span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">D’autres définitions mettent l’accent sur le lien entre l’information et la décision. Dans cette perspective, l’IE est considérée comme un outil d’aide à la décision, mais aussi et surtout comme une ressource informationnelle stratégique pour l’entreprise qui la mobilise dans le but de maîtriser la complexité de l’environnement et réduire l’incertitude (Vidal, 2005). Les entreprises de grande taille ont depuis longtemps développé et mis en œuvre des processus formalisés d’observation, de collecte et de traitement de l’information dans leur environnement. Ce qui a été tardivement le cas au sein des PME qui ont connu une lente et difficile appropriation de l’IE dans leurs pratiques managériales (</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Narayanan, Pinches, Kelm <i>et al.,</i> 2000). Bulinge (2002) avait déjà proposé une modélisation des pratiques de l’IE dans les PME. Cette modélisation valorise la culture informationnelle comme étant un élément passif et non intégré dans le processus de prise de décision. La résistance des acteurs organisationnels au changement accentue les difficultés d’appropriation de l’IE et renforce les pratiques organisationnelles sur le court terme. Les contextes de crise et d’incertitude peuvent ainsi être propices pour repenser des stratégies gagnantes, par l’appropriation des méthodes et des processus de l’IE.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Processus d’appropriation de l’IE dans les PME </span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">L’appropriation de l’IE est une démarche en plusieurs étapes successives et complémentaires. Chacune de ces étapes est effectuée avec des outils et la mobilisation des compétences qui permettent aux dirigeants de mettre en œuvre leur vision de la culture organisationnelle. Guilhon & Trépo (2001) proposent quatre étapes dans le processus de déploiement de l’IE au sein des PME. </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">La première concerne le rôle des représentations collectives dans les phases de collecte et de traitement de l’information. Les représentations des dirigeants et des acteurs organisationnels orientent leurs actions engagées pour légitimer et donner du sens à la pratique de l’IE (</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Drevon</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">, Dufour & Maurel, 2021). </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">La deuxième étape est construite autour de l’intention stratégique, considérée comme le facteur central du processus d’IE. L’intention stratégique portée par la direction de l’organisation oriente les processus de changement et réduit les situations d’inertie observées. Focalisée sur des objectifs à long et à moyen terme, l’intention stratégique découle du style de management du dirigeant. Elle est ancrée dans l’histoire de l’entreprise et les représentations collectives des salariés. Le déploiement de l’IE est ainsi tributaire de la capacité du dirigeant à comprendre et donner du sens à ces représentations collectives.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"> </span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">La troisième étape est l’inventaire des règles, des routines, des valeurs qu’il faudrait implanter dans l’organisation ; notamment les phases de diffusion et de traitement de l’information. Ces valeurs sont construites dans le travail et sont traduites par des rites, des croyances, des procédures de gestion auxquels les salariés doivent se conformer. La ritualisation est considérée comme un atout pour la création, l’appropriation et la valorisation de l’information (Guilhon & Levet, 2003). Ces auteurs précisent que l’IE est un processus de production et de transformation de l’information ainsi que du savoir-faire enraciné dans les routines et les règles. </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">La quatrième étape concerne la mobilisation des compétences collectives dans le processus d’appropriation de l’IE. Ces dernières valorisent les pratiques d’IE et les enrichissent au fur et à mesure de l’utilisation des flux informationnels. Ainsi, l’appropriation de l’IE dans les PME est accentuée par le fait que les compétences collectives interagissent pour identifier, traiter, diffuser et transformer l’information en connaissance. Toutefois les PME se caractérisent par le fort degré de contrôle exercé par les dirigeants sur les salariés. Les dirigeants veulent réaliser leurs objectifs en exerçant leur capacité de contrôle, en recherchant en permanence un équilibre entre les compétences collectives de l’ensemble des acteurs de l’entreprise et leurs compétences spécifiques (Guilhon, 2005).</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"> </span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">C’est ainsi qu’ils ne prendront que rarement des décisions organisationnelles susceptibles de réduire ou de compromettre sa contrôlabilité. De plus, la volonté du dirigeant de contrôler l’information réduit davantage le rôle des compétences collectives comme facteur de changement et lieu de création de la connaissance (</span></span></span><a name="_Hlk133499877"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Drevon</span></span></span></a><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">, Dufour & Maurel</span></span></span><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">,</span></span></span></i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"> 2021). L’absence de collaboration et d’intégration du collectif dans la collecte, l’analyse et le traitement de l’information expose la PME à l’imprévisibilité de l’environnement (Lugan, 2013). Cette situation, accentuée en période de crises successives et durables, produit de nombreuses conséquences sur les PME dont les possibilités de résistance aux crises sont limitées. </span></span></span></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:14.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">L’émergence de l’IE dans les pratiques managériales (et la littérature) africaines</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Les PME africaines confrontées à la concurrence prennent progressivement conscience de l’utilité de l’IE, dans leurs pratiques managériales.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">L’IE en Afrique et au Cameroun : enjeux et défis</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">C’est longtemps après les pays occidentaux que l’IE s’est développée en Afrique. Cette démarche de veille stratégique a d’abord été adoptée par les filiales locales des firmes multinationales. Les entreprises locales et les gouvernants semblant ignorer ou négliger cette pratique. Cette situation a créé une dépendance extérieure des </span></span></span><span lang="FR-CM" style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">tats africains, dans les décisions stratégiques (Saber, 2020). Dans un contexte de concurrence internationale, l’absence de maîtrise du processus de collecte, de traitement, de protection et d’usage de l’information est un handicap pour la compétitivité. Par ailleurs, la faible diffusion de l’IE (qui utilise les outils de collecte et de traitement des données, de veille numérique et technologique), contribue au renforcement de la fracture numérique en Afrique. Il est donc urgent de reconnaître et de valoriser l’IE, par l’élaboration et la mise en œuvre des stratégies nationales adaptées aux contextes (technologique, économique, institutionnel, culturel) de chaque pays (Dejider & Jequier, 1987). </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Diallo & Bulinge (2006) explorent des pistes fertilisantes pour la formulation de ces stratégies en deux étapes. La première est de construire une vision de l’IE enracinée dans les pratiques managériales locales et non importées de l’étranger. La dépendance économique, technologique et culturelle extérieure ne favorise pas l’émergence dans les pays africains, d’une pratique endogène de la gouvernance susceptible de contribuer à la production d’une réflexion stratégique (Guerraoui, 2019). Dans la deuxième étape, les pays africains doivent s’investir dans la diffusion de la pratique de l’IE, notamment par la mise en place d’un cadre règlementaire et technologique. L’IE doit de ce fait répondre aux exigences de souveraineté des pays africains et sa pratique doit prendre en compte des facteurs culturels caractéristiques de chaque pays. </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Il est aussi important de noter que la volonté de formulation des axes de développement spécifiques de l’IE, compatibles avec les objectifs et les différents contextes des pays africains est très complexe (Saber, 2020). Cet auteur insiste sur la nécessité de la forte implication des experts africains, dans l’élaboration des stratégies et la diffusion des pratiques d’IE. Il fait notamment référence à la deuxième édition du Forum des Associations Africaines d’Intelligence Économique (FAIE), organisé en 2019. Cette rencontre a montré l’urgence, en Afrique, de disposer des systèmes nationaux de veille stratégique et de prospective. Ce qui permettra aux PME africaines d’identifier et d’adopter des pistes d’amélioration et des voies d’innovation dans la diffusion et la pratique de l’IE (Hourenatou, 2016). Pour réaliser cet objectif, Saber (2020) identifie quatre conditions essentielles résumées dans le tableau suivant.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<table class="MsoTableGrid" style="border-collapse:collapse; border:none">
<tbody>
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<td style="border-bottom:1px solid black; width:236px; padding:0cm 7px 0cm 7px; border-top:1px solid black; border-right:1px solid black; border-left:1px solid black" valign="top">
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Axes développement de l’IE en Afrique</span></span></span></b></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:368px; padding:0cm 7px 0cm 7px; border-top:1px solid black; border-right:1px solid black; border-left:none" valign="top">
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Conditions nécessaires</span></span></span></b></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:236px; padding:0cm 7px 0cm 7px; border-top:none; border-right:1px solid black; border-left:1px solid black" valign="top">
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Volonté politique</span></span></span></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Les dirigeants africains doivent encourager la pratique de l’IE par les entreprises. Un appui institutionnel est indispensable.</span></span></span></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Vision claire</span></span></span></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Une clarification des missions et des objectifs des pratiques de l’IE est nécessaire. Cela permettra d’évaluer sa performance.</span></span></span></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Stratégie nationale</span></span></span></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Promouvoir la formation et l’investissement dans l’acquisition des outils technologiques de collecte, de sécurisation et de traitement de l’information.</span></span></span></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Organisation et coordination</span></span></span></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">La stratégie nationale d’intelligence économique doit être clairement diffusée au sein des administrations, des territoires, des entreprises, des universités, des centres de recherche. Elle doit aussi prendre en compte la nécessité des partenariats et des collaborations sud-sud.</span></span></span></span></span></span></p>
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<p align="center" style="text-align:center; text-indent:35.45pt; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Tableau 1. Conditions de déploiement de l’IE en Afrique (adapté de Saber, 2020)</span></span></span></b></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Les difficultés d’appropriation de l’IE dans les PME africaines</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Les pratiques d’IE ont été développées en Afrique du fait de la nécessité d’adaptation à la globalisation des marchés, et pour mieux affronter les concurrents locaux et internationaux (Zakaria, 2011). Marchesnay (2004) soulignait déjà la nécessité de la maîtrise de l’environnement pour diminuer la vulnérabilité des PME dans les contextes européens. C’est bien dans cette dynamique que s’inscrivent les PME africaines qui s’engagent dans la pratique de l’IE. Pour mieux accompagner cette démarche d’appropriation, il est important de spécifier les actions d’accompagnement à mettre en œuvre dans les PME africaines. Moussa-Abdou (2022) en propose trois. Il s’agit dans un premier temps de la remise en cause des pratiques de gestion de l’information, de la connaissance et des savoir-faire (actions préventives) ; ensuite, la détection des connaissances, des savoir-faire, des opportunités, des risques et des menaces (actions de maintien) ; et enfin, la coordination des acteurs et des activités en vue de la mise en œuvre des stratégies d’influence (actions prospectives).</span></span></span></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Le constat général qui se dégage de ces actions d’accompagnement est que les PME africaines, en plus des enjeux et défis de l’IE (identiques dans toutes les organisations et zones géographiques), sont confrontées à une diversité de défis qui sont en lien avec quelques facteurs d’appropriation (rapport au temps ; qualité des technologies de l’information ; impacts des cultures locales ; etc.). Les publications africaines mobilisées dans notre recherche nous éclairent encore davantage sur ces facteurs.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-indent:-18pt; margin-bottom:11px; margin-left:48px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">- </span></span></span></span><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">L’influence des technologies de l’information et de la communication (TIC) </span></span></span></span></i></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Les TIC font référence aux données, aux informations et aux connaissances. L’information est une mise en forme normalisée et compréhensible des données dans des contextes précis. Une fois formalisées et codifiées, les informations deviennent des connaissances transmissibles au sein des équipes d’une organisation (Monino & Sedkaoui, 2013). Le lien entre l’IE et les TIC est perceptible dans toutes les pratiques de l’IE (équipements technologiques de collecte, d’analyse, de traitement de stockage et de diffusion de l’information stratégique). Ces équipements permettent l’accès à des ressources informationnelles variées et disponibles sur les différentes plateformes digitales (sites web, blogs, réseaux sociaux, forums de discussions en ligne). Ils permettent aussi d’effectuer la surveillance des innovations et des progrès des concurrents (Monino & Sedkaoui, 2013). L’influence des TIC sur l’IE est aujourd’hui reconnue dans les organisations africaines, notamment les PME (Monino & Sedkaoui, 2013). Ces auteurs précisent que pour que les TIC jouent pleinement leur rôle de soutien à l’IE, des ressources techniques et humaines doivent être disponibles. Les PME africaines ayant souvent des budgets limités, n’investissent pas toujours dans l’acquisition des outils numériques de dernière génération par rapport à leurs concurrentes internationales (Nonga & Béchir, 2019). Par ailleurs, les ressources humaines dédiées au management de l’IE sont quasi inexistantes. </span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Il est donc indispensable de former l’ensemble des équipes à l’IE et de recruter des professionnels capables de mettre en œuvre cette démarche au sein de l’entreprise (Diop, 2015)</span></span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-indent:-18pt; margin-bottom:11px; margin-left:48px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">- </span></span></span></span><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Le rapport au temps </span></span></span></span></i></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">L’IE requiert une remise en question des pratiques de gestion de l’information (Assabane & Mssassi, 2022). Les défis informationnels imposent aux PME africaines de l’instantanéité, de la rapidité et un nouveau rapport au temps </span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">(Kamdem, 2010 ; Zahraoui et Zouggari, 2014).<span style="color:black"> Il faut développer des compétences permettant de manager la réactivité et d’apporter des réponses rapides à la hauteur des enjeux ; d’acquérir et développer des comportements temporels proactifs (Bahouka-Debat, 2011). Il se pose donc un problème complexe de gestion du temps qui peut être appréhendé à différents niveaux (temps mono-chronique <i>versus</i> temps poly-chronique ; temps personnalisé <i>versus</i> temps institutionnalisé ; temps long <i>versus</i> temps court ; temps instrumentalisé <i>versus</i> temps socialisé). </span></span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"> </span></span></span></p>
<p style="text-align:justify; text-indent:-18pt; margin-bottom:11px; margin-left:48px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">- </span></span></span></span><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">L’impact des cultures locales sur le management de la connaissance et de l’information</span></span></span></span></i></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Les publications sur l’IE en Afrique, et notamment en Tunisie, soulignent la méconnaissance par les acteurs des PME locales des pratiques et des outils de l’IE (</span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Boukala, 2019)</span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">. Cette situation dont l’aggravation trouve une explication partielle dans les contingences culturelles, produit des impacts préjudiciables sur le pilotage stratégique de ces entreprises (Dhaoui, 2008). Par exemple, au Cameroun, ces contingences sont encore plus fortes du fait des diversités (notamment culturelle) caractéristiques de ce pays où cohabitent plus de 200 communautés ethniques (Kamdem, 2018). </span></span></span></span></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="text-indent:-18pt; margin-bottom:11px; margin-left:48px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">- </span></span></span></span><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">La responsabilité de l’</span></span></span></span></i><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É<span style="color:black">tat</span></span></span></span></i></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">L’</span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">tat et les acteurs publics ont une responsabilité importante dans l’appropriation de l’IE au sein des PME africaines, notamment à travers les formes d’incitations fiscales et financières facilitatrices (Guechtouli, 2009). Les PME africaines ont besoin de l’accompagnement des pouvoirs publics pour réussir à intégrer l’IE dans leurs stratégies. L’</span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">tat doit donc encourager la pratique de l’IE à travers des politiques publiques incitatives et en accompagnant, sur le plan financier et infrastructurel, des projets de développement de l’IE au sein des PME. L’appui de l’</span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">tat aux PME peut se faire au niveau de la mise à disposition des bases de données fiables et sécurisées. </span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">tant donné que les PME ont des ressources limitées, les décideurs publics doivent inciter et encourager la culture du partage et de la diffusion de l’information</span></span></span></span><span style="font-family:"Times New Roman",serif"><span style="color:black">.</span></span></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Regard sur le contexte camerounais</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Dans le contexte camerounais principalement ciblé dans notre recherche, plusieurs travaux permettent d’affirmer que la pratique de l’IE connaît une lente et difficile émergence ; notamment au sein des PME locales déjà confrontées à des difficultés diverses et susceptibles d’affecter leur pérennité (Hourenatou, 2016 ; Nonga & Bechir, 2019). Ces travaux permettent d’identifier quelques facteurs susceptibles d’avoir des impacts sur l’appropriation de l’IE (pression concurrentielle sur les marchés locaux et internationaux ; nécessité de répondre aux exigences des clients ; présence des entreprises étrangères mieux outillées ; obligation d’appliquer des normes internationales, etc.) De manière générale, l’appropriation de l’IE dans les PME camerounaises est encore faible, malgré ses nombreux avantages et comparativement à la situation observée au sein des firmes multinationales implantées dans le pays. </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Cette situation est justifiée en partie par les difficultés des PME locales à s’approprier les TIC, notamment <span style="color:black">le coût d’acquisition des équipements (<i>sofware</i> et <i>hardware</i>) ; le coût, la disponibilité et la qualité approximative de la connexion internet ; la résistance à l’acquisition de la culture digitale, par les seniors et les personnes en fin de carrière </span>(Babei, 2020). Le taux de pénétration des TIC dans ces dernières est en encore faible, en lien avec le faible usage des outils numériques dans la veille stratégique (Sone Mbassi, 2012). D’autres facteurs inhibiteurs de l’appropriation de l’IE sont également mis en évidence par les auteurs cités en amont (compréhension partielle et limitée de cette activité managériale ; connaissance approximative des avantages potentiels ; déficit des ressources financières et des compétences humaines ; culture organisationnelle qui ne favorise pas l’innovation, l’anticipation et la prise de risque).</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:14.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Représentations et pratiques de l’IE dans les PME camerounaises</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Méthodologie</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">L’objectif de notre recherche </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">est de comprendre les difficultés d’appropriation de l’IE en contexte camerounais. Pour les raisons déjà évoquées en amont, nous avons opté pour la méthodologie qualitative exploratoire </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">(</span></span></span><span style="font-family:"Times New Roman",serif">Wacheux, 1996</span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">). Cette dernière a permis de décrypter quelques </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">pratiques d’IE observées dans les entreprises étudiées. </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b> </b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Collecte des données</span></span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Les déclarations des personnes interviewées ont été recueillies grâce à un guide d’entretien semi-directif dont la construction s’est faite en lien avec les principaux thèmes mis en évidence dans la revue de littérature : la représentation de l’IE ; </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">l’adoption et la pratique de l’IE au sein des PME ; les facteurs d’appropriation de l’IE ; l’influence de la culture locale dans les pratiques de l’IE. La recherche empirique s’est déroulée du 10 novembre 2022 au 20 mars 2023, au cours de laquelle nous avons interviewé 20 acteurs (dirigeants et salariés) des PME camerounaises et 4 experts des organisations publiques et des organisations patronales privées en charge de l’accompagnement des PME. La durée des interviews était de 55 minutes en moyenne. </span></span></span></span></span></span></p>
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<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Entreprise</span></span></span></span></b></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:27px; border-top:1px solid black; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Secteur d'activité</span></span></span></span></b></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:27px; border-top:1px solid black; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Statut </span></span></span></span></b></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:27px; border-top:1px solid black; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Fonction du répondant</span></span></span></span></b></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:27px; border-top:1px solid black; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Sexe</span></span></span></span></b></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:27px; border-top:1px solid black; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Durée</span></span></span></span></b></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E1</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Construction clés en mains</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Cadre administratif</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">45 Min 54</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E2</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Agence de Marketing</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Chef de la publicité</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">40 Min 57</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E3</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Formation</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Dirigeant/propriétaire</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">55 Min 06</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:18px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E4</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:18px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Agroalimentaire</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:18px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:18px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Responsable achat</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:18px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:18px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">40 Min 42</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E5</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Pétrole et gaz naturel</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SAS</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Cadre commerciale</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">45 Min 14</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E6</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Cabinet consulting</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Dirigeant</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">1H50 Min 36</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:15px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E7</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:15px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Commerce et distribution</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:15px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:15px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Cadre marketing</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:15px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:15px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">47 min 34</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:27px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E8</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:27px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Emballages et conditionnement</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:27px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:27px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Vendeur</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:27px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:27px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">35 Min 37</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E9</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Audit et fiscalité</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Dirigeant</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">48 Min 04</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E10</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Expertise comptable</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">comptable</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">39 Min 17</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:3px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E11</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:3px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Commerce et distribution</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:3px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:3px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Dirigeante</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:3px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:3px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">57 Min 15</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:8px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E12</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:8px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Bureau d'étude technique</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:8px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:8px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Chargé des études </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:8px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:8px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">44 Min 04</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E13</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Cabinet de gestion des projets</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Chef de projet </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">54 Min 34</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E14</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Services d’immigration</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Dirigeant</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">1h19 Min 56</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E15</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Cabinet de gestion des talents</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Dirigeant</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">44 Min 55</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:13px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E16</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:13px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Cabinet de contrôle de gestion</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:13px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:13px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Auditrice</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:13px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:13px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">47 Min 54</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E17</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Conseil en management</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">SARL</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Consultant</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:21px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">1H05 </span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:36px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E18</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:36px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Administration publique en charge des PME </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:36px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Public </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:36px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Expert accompagnement PME</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:36px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:36px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">50Min 06</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E19</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Association patronale </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black"> ONG</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Expert accompagnement </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">53Min15</span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:5px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E20</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:5px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Chambre de commerce </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:5px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Para Public </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:5px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Expert accompagnement </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:5px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:5px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">1h20 min </span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E21</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Chambre de commerce </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black"> Para Public</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Expert accompagnement </span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">56min 10 </span></span></span></span></span></span></span></p>
</td>
</tr>
<tr>
<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E22</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black"> Agriculture</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black"> SAS</span></span></span></span></span></span></span></p>
</td>
<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Assistance de Direction</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">F</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:19px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">45min 20 </span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:14px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E23</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:14px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Entreprise de BTP </span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:14px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black"> SAS</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:14px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Dirigeant</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:14px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:14px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">1h15min </span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:76px; padding:0cm 5px 0cm 5px; height:17px; border-top:none; border-right:1px solid black; border-left:1px solid black">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">E24</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:180px; padding:0cm 5px 0cm 5px; height:17px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Microfinance </span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:66px; padding:0cm 5px 0cm 5px; height:17px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black"> SARL</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:142px; padding:0cm 5px 0cm 5px; height:17px; border-top:none; border-right:1px solid black; border-left:none">
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Chargé des Études </span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:38px; padding:0cm 5px 0cm 5px; height:17px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">M</span></span></span></span></span></span></span></p>
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<td style="border-bottom:1px solid black; width:104px; padding:0cm 5px 0cm 5px; height:17px; border-top:none; border-right:1px solid black; border-left:none">
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">59min </span></span></span></span></span></span></span></p>
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<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Tableau 2. Caractéristiques des interviewés</span></span></span></span></b></span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Traitement des données</span></span></span></span></b> </span></span></span></p>
<p style="margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Après la retranscription </span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">des interviews, nous avons procédé au décryptage des données secondaires puis au traitement des données primaires collectées, en adoptant la méthode d’analyse de contenu thématique au sens de Paillé & Mucchelli (2012)</span></span></span><span lang="ZH-CN" style="font-family:"Times New Roman",serif">.</span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"> Cette analyse a permis d’appréhender le contenu et le sens des déclarations des personnes interviewées sur les pratiques de l’IE dans leurs entreprises. Notre codage à priori et à postériori a été amélioré grâce au double codage réalisé avec la collaboration d’un autre chercheur intéressé par le sujet. Cette amélioration a permis de réduire les biais prévisibles. </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Ensuite, les données ont été analysées avec le logiciel de traitement de contenu NVivo 12. </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Résultats, discussions et impacts </span></span></span></b></span></span></span></p>
<p style="text-align:justify; text-indent:35.45pt; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Les résultats obtenus montrent l’influence de deux principaux facteurs <a name="_Hlk132566224">qui agissent comme des difficultés d’appropriation de l’IE au sein des PME camerounaises</a> (le déficit de confiance entre les dirigeants et les salariés, les aléas de l’environnement institutionnel). Les verbatim illustratifs ont été sélectionnés en lien avec quelques axes thématiques de la revue de littérature.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Présentation des principaux résultats</span></span></span></b></span></span></span></p>
<p class="ListParagraph1" style="text-align:justify; text-indent:-18pt; margin-bottom:11px; margin-left:48px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">- </span></span></span><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Le déficit de confiance entre dirigeants et employés : un obstacle à la disponibilité des informations</span></span></span></i></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Nos résultats révèlent la faible connaissance de l’IE (son utilité et sa pratique) comme levier de performance des PME camerounaises étudiées. Quelques personnes interviewées (dirigeants ou managers) ont répondu dans ce sens et leur compréhension de l’IE est limitée à la veille commerciale. Un des dirigeants explique en ces termes la faible pratique de l’IE dans son entreprise : <i>« J’ai demandé plusieurs fois à mes équipes de faire de la veille économique, de collecter les informations, mais elles n’y comprennent rien.</i> » (E3). Dans le contexte camerounais, cette situation est liée à un sentiment de méfiance entre les dirigeants et les employés. Ces derniers justifient leur absence de motivation pour l’IE par le déficit d’incitation et de formation qu’ils attribuent à leurs dirigeants auxquels ils reprochent une tendance avérée à la dissimulation d’informations sur le fonctionnement de leur entreprise. Cette situation est perceptible dans l’absence de programme de formation, de prime incitative, de dotation en matériels dédiés à la pratique de l’IE. </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Cette méfiance trouve aussi une explication dans le comportement des dirigeants des PME étudiées qui sont majoritairement les fondateurs de leurs entreprises et communiquent peu sur leurs expériences entrepreneuriales ou managériales : « <i>Vous savez au Cameroun, certains salariés volent les idées pour aller lancer leurs projets entrepreneuriaux personnels et faire une concurrence déloyale à l’entreprise dont ils sont salariés. Donc ici chez nous, il faut être prudent pour livrer des informations préjudiciables à votre entreprise. »</i> (E23). Cette méfiance dans la relation employeur-salarié est d’autant plus forte que la disponibilité des informations fiables sur l’entreprise (chiffre d’affaire, résultat, personnel contractualisé ou non contractualisé, etc.) peut susciter des revendications salariales et/ou pour l’amélioration des conditions de travail. Cette situation peut créer ou entretenir un risque de dépendance de l’entreprise vis-à-vis des salariés, détenteurs d’informations stratégiques que la direction ne souhaite pas diffuser. Les employés insatisfaits de leurs conditions (salariales, temporelles, infrastructurelles) de travail pourraient ainsi divulguer ces informations (supposées confidentielles) aux administrations fiscales ou aux médias. Ce constat est une illustration de l’enjeu du pouvoir dans l’accès à l’information et son utilisation, comme le montre l’arbre de mots de nos résultats.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><img height="418" src="https://www.numerev.com/img/ck_2902_18_image-20230506053132-1.png" width="894" /></p>
<p align="center" style="text-align:center; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Figure 1</span></span></span></b><b><span style="font-size:10.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">. Recherche textuelle associée au mot information grâce au logiciel Nvivo 12</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Ce déficit de transparence informationnelle entrave le partage de la vision managériale au sein de l’entreprise. On se trouve de fait dans un modèle de gestion familiale avec un accès limité du personnel à l’information, à l’exception parfois des salariés qui entretiennent une forte proximité (familiale, associative, etc.) avec leurs dirigeants : <i>« Il y a des réunions stratégiques où ne sont conviés que les membres de l’entreprise qui ont un lien de parenté avec le Directeur. Il est trop méfiant et organise parfois des réunions professionnelles le week-end à son domicile familial. </i>» (E8). </span></span></span></span></span></span></p>
<p class="ListParagraph1" style="text-align:justify; text-indent:-18pt; margin-bottom:11px; margin-left:48px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:14.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">- </span></span></span><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">L’environnement institutionnel : un obstacle à l’appropriation de l’IE</span></span></span></i></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Nos résultats confortent le constat effectué dans la revue de littérature, sur l’environnement institutionnel camerounais qui ne favorise pas encore la compréhension et la diffusion des pratiques de l’IE dans les entreprises. L’</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">tat camerounais ne joue pas pleinement son rôle d’acteur principal dans la création d’un cadre règlementaire, technologique, culturel pour la collecte, le stockage et la mise à disposition permanente d’informations fiables, actualisées et sécurisées : « <i>Tout le monde sait que l’information fiable et accessible est une denrée rare au Cameroun. Nous sommes confrontés à la triste réalité selon laquelle même les informations utiles que l’</i></span></span></span><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É</span></span></span></i><i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">tat devrait nous fournir ne sont pas disponibles ; et quand elles le sont, leur accès est limité. » </span></span></span></i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">(E21)<i>. </i>Ce point de vue est partagé par un autre répondant qui </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">insiste sur l’obsolescence et la non-pertinence des informations mises à disposition par l’</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">É</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">tat<i> : « Quand bien même elles le sont, généralement elles sont déjà obsolètes. Par exemple, les résultats du recensement de la population ne sont disponibles que 10 ans après.</i> » (E19). </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Discussions des résultats et impacts de la recherche</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Nos résultats révèlent deux principales difficultés d’appropriation de l’IE, identifiées dans la revue de littérature mobilisée. D’une part, la méfiance des acteurs et l’absence de confiance organisationnelle dans la circulation de l’information entre des acteurs dont les intérêts sont divergents (</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Azeumo, 2013 ; Lugan, 2013 ; Guerraoui, 2019 ; Anasse, Bidan, Ouedraogo <i>et al.</i>, 2020</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">). D’autre part, l’environnement institutionnel peu favorable à la valorisation de l’IE (</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Guerraoui, 2019 ; </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Saber, 2020). </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Ces résultats suggèrent des voies de recherche sur les modalités et les actions qu’il faudrait initier et mettre en œuvre pour légitimer et donner un sens à la pratique de l’IE en contextes camerounais (</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Nonga & Béchir, 2019 ; </span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Hourenatou, 2016) et africains (</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Guerraoui,</span></span></span><i> </i><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">2016 ; </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"><span style="color:black">Moussa Abdou, 2022</span></span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">). </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">D’autre part, nos résultats permettent de comprendre comment les pratiques managériales des dirigeants des PME camerounaises peuvent influer négativement ou positivement sur l’appropriation de l’IE (</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Hourenatou, 2020</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">). Ces pratiques sont révélatrices d’une gouvernance familiale qui limite l’accès aux informations, principalement aux salariés membres des réseaux familiaux ou ethniques du dirigeant. Ce qui est un obstacle majeur à la diffusion de la vision stratégique du dirigeant sur l’IE, ainsi qu’à la construction d’une culture d’entreprise forte dont l’IE pourrait être un des piliers (Guilhon, 2005). Dans cette veine, les PME camerounaises pourraient mobiliser des pratiques culturelles (rites, croyances et représentations collectives) pour faciliter l’appropriation de l’IE par les salariés, en tirant les meilleurs atouts de la révolution numérique.</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif"> Cet impact managérial de notre recherche rejoint des travaux antérieurs sur l’influence des cultures dans les pratiques managériales, en contexte de transformation numérique (</span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Kamdem et Nkouandou Njiemessa, 2021).</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:14.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Conclusion</span></span></span></b></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Notre recherche a permis de comprendre les difficultés d’appropriation de l’IE dans les PME camerounaises étudiées. Les résultats révèlent deux principales sources des difficultés : le déficit de confiance dans l’accès à l’information et l’environnement institutionnel. Ces résultats permettent de suggérer quelques impacts de la recherche à trois niveaux principalement. L’impact managérial est de considérer l’IE comme un atout important pour la construction d’une culture d’entreprise enracinée dans les cultures africaines. L’impact sociétal fait référence à la responsabilité et à l’implication de l’État dans l’accompagnement des entreprises, à travers la régulation du cadre institutionnel d’appropriation de l’IE. L’impact </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">théorique est une interpellation adressée aux chercheurs africains pour proposer des modèles analytiques d’appropriation et de gestion de l’IE dans les contextes africains, afin d’éviter le transfert systématique des modèles empruntés à d’autres contextes. </span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"> </p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><b><span style="font-size:14.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Bibliographie </span></span></span></b></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Guilhon, A. (2005). </span></span></span><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Processus d’intelligence économique et identité de la Pme. In Guilhon, A. (éd.) (2005), <i>L’intelligence économique dans la PME : Visions éparses, paradoxes et manifestations</i>. Paris : L’Harmattan.</span></span></span></span></span></span></p>
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<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="line-height:115%"><span style="font-family:"Times New Roman",serif">Guilhon, A. et Trepo, G., (2001), Réussir les changements par le développement de l’apprentissage organisationnel : les leçons du cas de Shell, <i>Gérer et Comprendre</i>, septembre, 65, 41-54.</span></span></span></span></span></span></p>
<p style="text-align:justify; margin-bottom:11px"><span style="font-size:11pt"><span style="background:white"><span style="line-height:107%"><span style="font-family:"Calibri", sans-serif"><span style="font-size:12.0pt"><span style="font-family:"Times New Roman",serif"><span style="color:black">Hourenatou, (2020).</span></span></span><i> </i><span style="font-size:12.0pt"><span style="font-family:"Times New Roman",serif"><span style="color:black">La pratique de l'intelligence économique dans les entreprises au Cameroun : enjeux et perspectives</span></span></span><i><span style="font-size:12.0pt"><span style="font-family:"Times New Roman",serif"><span style="color:black">. </span></span></span></i><i><span lang="EN-US" style="font-size:12.0pt"><span style="font-family:"Times New Roman",serif"><span style="color:black">Journal of the Cameroon Academy of sciences, </span></span></span></i><span lang="EN-US" style="font-size:12.0pt"><span style="font-family:"Times New Roman",serif"><span style="color:black">15(3), 181-192.</span></span></span> <span lang="EN-US" style="font-size:12.0pt"><span style="font-family:"Times New Roman",serif"><span style="color:black">DOI:</span></span></span> <span style="color:black"><a href="http://dx.doi.org/10.4314/jcas.v15i3.4" style="color:blue; text-decoration:underline" target="_blank"><span lang="EN-US" style="border:none windowtext 1.0pt; font-size:12.0pt; padding:0cm"><span style="font-family:"Times New Roman",serif">10.4314/jcas.v15i3.4</span></span></a></span></span></span></span></span></p>
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<p class="MsoFootnoteText"><span style="font-size:10pt"><span style="font-family:"Calibri", sans-serif"><a href="#_ftnref1" name="_ftn1" style="color:blue; text-decoration:underline" title=""><span class="MsoFootnoteReference" style="vertical-align:super"><span style="font-family:"Times New Roman",serif"><span class="MsoFootnoteReference" style="vertical-align:super"><span style="font-size:10.0pt"><span style="line-height:107%"><span style="font-family:"Times New Roman",serif">[1]</span></span></span></span></span></span></a> <span lang="FR-CM" style="font-family:"Times New Roman",serif">L’acronyme IE (intelligence économique) est utilisé dans le texte.</span></span></span></p>
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