ANALYSE DES DÉTERMINANTS DE LA DIVULGATION SOCIÉTALE DANS LES RAPPORTS ANNUELS DES ENTREPRISES TUNISIENNES COTÉES

Cette étude s'intéresse à l'analyse de la divulgation sociétale au sein des rapports annuels de 23 entreprises tunisiennes cotées pendant quatre ans de 2001 à 2004. L'objectif étant double: D'abord, évaluer le niveau et la nature de la divulgation sociétale. Ensuite, analyser les déterminants des décisions d'une telle divulgation. Les résultats obtenus démontrent que le volume de la divulgation sociétale suit une tendance haussière de 2001 à 2004 avec une dominance de la forme littérale. Le produit, constitue le thème principal de cette divulgation. Concernant les déterminants, il ressort des résultats de l'analyse par régression multiple que le degré d'internationalisation de l'activité de l'entreprise, son niveau d'endettement ainsi que son degré de visibilité politique constituent des déterminants des stratégies de la divulgation sociétale dans les rapports annuels.divulgation sociétale, rapports annuels, déterminants, entreprises tunisiennes cotées

The archaeological and architectonic heritage management of ituiutaba district, Minas Gerias State, Brazil

Actualmente, acciones para la conservación del patrimonio cultural están dentro de las agendas de instituciones como de proyectos de investigación en áreas afines. En el municipio de Ituiutaba, estado de Minas Gerais-Brasil, se están realizando diferentes actividades y estrategias para la preservación de su patrimonio. En este artículo se exponen las diferentes acciones aplicadas para la conservación del patrimonio cultural (específicamente arqueológico y arquitectónico) de Ituituaba a través de varias metodologías: a nivel nacional (“declaratorias”), estatal (Plan de inventario, IEPHA), enmarcadas dentro del Manejo de Recursos Culturales. Asimismo, se presentan algunos conflictos y problemas que fueron resueltos gracias a las metodologías sugeridas. Hasta el momento, fueron registrados 3 bienes arquitectónicos y se relevaron 35 sitios arqueológicos. El relevamiento, registro, investigación y difusión del Patrimonio Cultural de Ituiutaba permitirán conformar el Plan de Manejo de los Recursos Culturales con los que se podrán mejorar y sistematizar medidas de protección y conservación del patrimonio, además de planificar su uso público.Hoje em día, ações para a conservação do patrimônio cultural fazem parte das agendas de instituições quanto das pesquisas em disciplinas afíns. No município de Ituituaba, estado de Minas Gerais -Brasil, atividades para a preservação do patrimônio cultural estão sendo feitas. Em este artigo apresentam-se diferentes estrategias aplicadas para a preservação do patrimônio (especificamente arqueológico e arquitetónico) de Ituiutaba atraves de variadas metodologías: nacional (tombamento), estadual (Plano de inventário IEPHA), no marco do Manejo de Recursos Culturais. Asim messmo, colocam-se alguns problemas e conflitos que foram resolvidos pela aplicação das metodologías sugeridas. Atualmente, foram registrados 3 bens arquitetônicos, e levantaram-se 35 sítios arqueológicos. O levantamento, tombamento, pesquisa e divulgação do Patrimônio Cultural de Ituiutaba permitirão criar um Plano de Manejo de recursos culturais do município capaz de mehorar e sistematizar medidas de proteção e conservação do patrimônio, além de planejar seu uso público.Fil: Perez Winter, Cecilia Verena. Universidad de Buenos Aires. Facultad de Filosofía y Letras. Instituto de Geografia "Romualdo Ardissone"; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Scarparo, Cláudio. Fundação Cultural de Ituiutaba. Departamento de Patrimônio Cultural; BrasilFil: Barbosa, Luciano. Museu Antropológico de Ituiutaba ; Brasi

Impact de la culture d'entreprise sur l'étendue de la divulgation au niveau des rapports annuels

Nous constatons que les études antérieures ont attribué la variation du niveau de divulgation entre les entreprises à des facteurs relatifs aux caractéristiques de l'entreprise (taille, niveau d'endettement, statut de cotation, performance...etc.) et aux mécanismes de gouvernance (caractéristiques du conseil d'administration, structure de propriété). Toutefois, ils ont omis la dimension cachée de l'entreprise en l'occurrence la culture, on peut alors s'interroger sur le rôle de la culture d'entreprise ? L'objectif principal de cette recherche est d'étudier l'impact de la culture d'entreprise sur l'étendue de la divulgation dans les rapports annuels des entreprises tunisiennes. Pour ce faire, nous avons utilisé l'indice de Fey et Denison (2003) pour opérationnaliser le concept culture d'entreprise et nous avons développé en outre un nouvel instrument de mesure de l'étendue de la divulgation basé sur l'estimation d'une frontière d'efficience stochastique qui traduit les bonnes pratiques de divulgation selon la méthode SFA. Les résultats de l'analyse multivariée sur un échantillon de 39 entreprises cotées confirment la relation entre culture d'entreprise et niveau de divulgation.Divulgation volontaire; niveau de divulgation; culture d'entreprise

DESIGN APPLIED TO FAMILY AGRICULTURE AND AQUACULTURE BASED ON SOCIAL INNOVATION

The design has gradually been considered by people as an important element for organizations, reinforcing their identities and consequently their image perceived by the society. The design assumes the compromise of intermediate the communication process producer-consumer, aggregating and highlighting the value of the products, in order to create a concept that reflects and increments their main characteristics. In this context, we listed and discussed the basic dimensions of the proposed model, identifying their influences and connections in the sector of agriculture and of aquaculture. In the case of the model of 7I’s, it is possible to identify in the same context the need of opting for actions aimed to the integration of the areas as a way to ensure more comprehensive solutions, thus bringing in it innovations at different levels (basic incremental and radical, as well as the social innovations). Additionally there is an intervention process with proactive characteristics (preferentially) which may similarly potentialize the interaction of all involved at all levels, in an intelligent and articulated form. Besides, it generates a feedback process in an integral form. All this leads to the shaping of a systemic approach of the situation. Social innovation and integration can be achieved through the implementation of actions of design. In this article we present cases occurring in sectors of agriculture and family aquaculture, in which, through of a suggestion of applied design management, it was possible to check positive results. The partnerships established between the government, university and other copartners, as well as with the producers themselves, have been resulting in concrete and evident actions of improvement on weaknesses detected in the sectors being studied. With systematic and planned procedures of management and design, it was possible to transform some actualities, by having them measured, quantitatively at points of sale, and qualitatively based on perception of consumers/users

Disclosure and minority expropriation: A study of French listed firms

In this paper we examine the influence of minority expropriation on disclosure level in France where shareholders are poorly protected and the main agency problem is the one between controlling and minority shareholders (type II conflict) while prior studies have been undertaken in the United States, in a context of ownership dispersion and high investor protection where the main agency conflict opposes managers to shareholders (type I conflict). Using a sample of 81 French firms on the 2001-2004 period, we find a negative relation between disclosure level and both ownership and control concentration and double voting rights shares. These results confirm that type II conflict exacerbates the disclosure problem. Controlling shareholders benefit from superior information which helps them to profit from private benefits at the expense of minority shareholders particularly when they hold voting rights in excess of their cash flow rights; therefore they are likely to reduce disclosure. Our results show also a positive relation between disclosure level and family control which is similar to Ali, Chen et Radhakrishnan (2007) findings on American firms.corporate governance, minority expropriation, ownership structure

DETERMINANTS DE LA COMMUNICATION SOCIALE ET ENVIRONNEMENTALE DES ENTREPRISES FRANCAISES

Dans cette communication, nous nous proposons d'étudier les déterminants de la communication de l'information sociale et environnementale. L'outil d'analyse de cette divulgation est une grille de codage similaire à celle de Wiseman (1982) et Cormier et Magnan (1999 et 2003) adaptée au contexte légal et réglementaire français. Les résultats montrent qu'il y a une progression dans le niveau et la qualité de divulgation sociétale des entreprises françaises et que les paramètres de direction et de contrôle ont un impact sur le niveau et la qualité de cette divulgationDivulgation sociale; divulgation environnementale; coûts de l'information; gouvernance

Etiquette school manuals in Portugal in the 19th century

A versão depositada corresponde ao pre-print da publicação.Etiquette (Civilidade) was included in the school curriculum, at the level of the first arts, as part of the pombalina reforms which, at the end of the 18th century and still within an absolutist context, led to the creation of a public school system. The generalisation of the school model - a task which Portuguese liberalism sought to put into practice, especially following its consolidation in 1834 - reinforced the role of the school as a privileged space for the socialisation of children and young people and their integration into the values of the new society. At the primary level the subjects chosen for this end were diverse. In some cases they were aimed more towards the instruction of the voting citizen, free and aware of the rights and duties which a liberal society requires in theory. In other cases, their purpose was to conform to the moral and religious principles of Catholicism or the normalisation of behaviour in accordance with the patterns considered to be socially legitimate, as was provided for in the etiquette manuals. The tension between the desire for liberation and the integration vocation is one of the constants of liberal education and one of its greatest paradoxes. In this article, we will concentrate on the latter case. Our main source will be the etiquette school manuals published in Portugal between 1820, the year that the first liberal experiment began, and 1910, when the constitutional monarchy was deposed by a victorious republican revolution. Based on these manuals, we will endeavour to reflect on the finalities, content and sense of the socialising component of the curriculum in the liberal education system, its continuity and changes. Although Civilidade - as this subject is commonly known - only appears on occasion as autonomous education material in study plans, the profusion of compendiums, especially in the second half of the 19 th century, makes us raise the hypothesis that, at an everyday school level and in association with Catholic religious and moral teachings, these were one of the main instruments for social and cultural integration that were necessary to legitimise the embryonic nation-state. By defining appropriate behaviour and by forbidding that which was considered improper in "civilised" man, etiquette introduced a policy of "control and distinction" in social and cultural practices. Ideas such as order, hierarchy, respect, decency and moderation, among others, would be considered essential for the integration of all in a "civilisation of customs" which, in terms of social relations, attempted to be the counterpoint of a liberal society in which the facts of a courtly way of life and the fascination for the aristocratic tradition harmonised, without apparent contradiction, with the utilitarian values and attitudes typical in the burgeoning bourgeois societies

Integration of the DOLCE top-level ontology into the OntoSpec methodology

This report describes a new version of the OntoSpec methodology for ontology building. Defined by the LaRIA Knowledge Engineering Team (University of Picardie Jules Verne, Amiens, France), OntoSpec aims at helping builders to model ontological knowledge (upstream of formal representation). The methodology relies on a set of rigorously-defined modelling primitives and principles. Its application leads to the elaboration of a semi-informal ontology, which is independent of knowledge representation languages. We recently enriched the OntoSpec methodology by endowing it with a new resource, the DOLCE top-level ontology defined at the LOA (IST-CNR, Trento, Italy). The goal of this integration is to provide modellers with additional help in structuring application ontologies, while maintaining independence vis-\`{a}-vis formal representation languages. In this report, we first provide an overview of the OntoSpec methodology's general principles and then describe the DOLCE re-engineering process. A complete version of DOLCE-OS (i.e. a specification of DOLCE in the semi-informal OntoSpec language) is presented in an appendix